摘 要:随着改革开放的继续加大和深入推进，房地产行业已经成为我国国民经济的重要组成部分,并且对我国经济能否健康可持续发展和税收能否稳定持续增长都有着举足轻重的作用。所以如何保证房地产企业健康持续稳定发展显得尤为重要。从我国实际国情来看，房地产产业所面临的税收负担相对较重，涉税种类相对较多，比其他产业所面临的问题也相对而言较之复杂。在此情况下，本文通过对我国房地产企业所涉及税收政策进行整合，对房地产企业税收筹划所面临的问题进行分析，同时，在此基础上对各个税种纳税筹划的案例分析进行举例说明，并针对纳税风险的防范进行预警分析。希望能为我国房地产产业税收筹划水平的提高和减轻其企业纳税负担提供参考。
关键字：房地产企业 税收筹划 税收政策 风险防范 案例分析
ABSTRACT:With the promotion and further development of the reform and opening-up policy, the real estate industry gradually acts as an important part of China's national economy, and plays a decisive role in whether the sustainable development of China's economy can be achieved and whether the stable growth of tax can be obtained. It is of great importance to ensure healthy sustainable development of the real estate industry. According to the factual situation in China, the tax burden faced by the real estate industry is relatively heavy, in that the tax-related forms are various, the problems are far more complicated than other industries.In this case, this article integrates the tax policies involved in China’s real estate industries, analyzes the issues occurred in the process of tax planning in real estate field. Furthermore, Illustrations will be presented according to case-study on various tax planning and warming analysis will be put forward aiming at the precaution of tax risking.In order to provide reference for improving the level of tax planning in China’s rel estate industry and relieve the tax burden.
Keywords: property enterprise；tax planning；taxating policy；risk precaution；case stud
