摘要:随着我国房地产行业的高速发展,如今的房地产业已作为我国经济发展的支柱产业之一，是中央和地方政府税收的重要来源。如今的房地产市场正处于调控敏感期，行业竞争空前激烈，加之相关税收及调控政策不明朗，房地产企业的纳税筹划牵涉甚广。同时，房地产企业也受到国家强有力的管制，使得房地产企业的纳税筹划日益复杂。对房地产纳税筹划的研究，本文主要通过纳税筹划的一般理论及具体方法的介绍和意义、房地产企业在各个环节涉及到的相关税种、房地产企业的税务免税和减税的优惠政策进行论述，并对税务筹划在房地产行业的具体运用及案例进行分析、总结具体的纳税筹划方案。

关键词：房地产企业  纳税筹划  措施

ABSTRACT:With the rapid development of China's real estate industry,it has been a pillar industry of China's economic development.And it is an important source of revenueof centraland local government.Today's real estatemarket is incontrol sensitive period,the competition is fierce,the related taxandregulatory policyis not clear.Real estate businesstax planninginvolve a wide range of.At the same time.And Nationalregulationof real estate enterprises,the real estateenterprisetax planningis becoming more and more complex.Research on tax planningfor real estate,the first part of this paper is a brief description of tax planning，expatiating and studying the meanings，characteristics and the main ways of tax planning．Secondly it expatiates the main tax kinds of the real estate company and studies the thoughts and techniques of them. And it proved the plan with real examples．Last, proposes some advice to improve the tax planning in the real estate developing enterprise.

Key words: Real estate development enterprises；tax planning；measure