税收优惠政策下房地产企业主要税种纳税筹划研究

Research on Tax Planning for Main Tax Types of Real Estate Enterprises under Tax Preferential Policies

摘要: 针对房地产企业涉税财务风险居高不下导致其现金流不畅的客观实际，结合现行实体法规制度，采用调研法、经验判断法、逻辑推理法和对比分析法等，在阐述国内外专家学者对有关房地产企业纳税筹划研究成果基础上，概要介绍了房地产企业亟待开展纳税筹划的重要目标税种，并基于税收优惠政策，探讨了增值税、土地增值税和企业所得税的纳税筹划要点与方法，期能为我国房地产企业研究制定纳税筹划方案提供科学指导，也为进一步开展房地产企业纳税筹划理论研究创造条件。

Abstract: In response to the objective reality of high and persistent financial risks in the real estate industry that impede cash flow, and in accordance with existing legal and regulatory systems, this paper combines research methods such as investigation, empirical judgment, logical reasoning, and comparative analysis. It summarizes the research findings of domestic and international experts and scholars on tax planning for real estate enterprises. It outlines the important target tax categories that require tax planning for real estate enterprises and explores the key points and methods of tax planning for value-added tax, land appreciation tax, and corporate income tax based on tax incentives policies. The aim is to provide scientific guidance for the development of tax planning schemes for Chinese real estate enterprises and create conditions for further theoretical research on tax planning for real estate enterprises.