摘要：税务筹划是一种筹划的费用可以税前扣除，而收益是免税的涉税筹划活动。纳税人的边际税率越高，税务筹划的收益也就是越高。房地产行业是新兴的经济增长点，在国民经济中的地位愈发重要。但同时，随着近年来房价不断上涨，政府对房地产宏观调控也不断升级，以税收为杠杆已经成为房地产调控的方向之一，对房地产行业全面的税收检查也是税务机关的常用手段。房地产开发从立项、建设、销售到使用，涉及的税种有12种，占我国现行税法体系中实体税种的50%。可以认为，房地产行业是一个重税行业。为了实现企业的长期目标，房地产开发企业均有实施税务筹划的需求和动力。由于税收是纳税人在生产过程中的一种必要的成本和不可避免的支出，降低税负、减少纳税支出，是纳税人作为理性的经济人在经济活动过程中的一种本能要求。税务筹划可以认为是纳税人应有的权益。

关键字：房地产 税收筹划 收益 费用

Abstract：Tax planning is a kind of plan cost can be deducted pre-tax, while the tax-free income tax planning activities. Taxpayers to the higher marginal tax rates, tax planning of income is also higher. Real estate industry is an emerging economic growth, more and more important in the position in national economy. But at the same time, with the rising housing prices in recent years, the government has also escalating, on the real estate macroeconomic regulation and control to the tax as a lever has become one of the direction of the real estate regulation and control, the real estate industry overall tax inspection also is the common use of the tax authorities. Because tax is the taxpayer in the production of the cost of a necessary and inevitable in the process of spending, lower taxes and reduce tax expenditure, is the taxpayer as a rational economic man in economic activity in the process of a kind of instinct. Tax planning can be thought of as the rights and interests of taxpayers should have.

Key word：Real estate   tax planning    revenue   cost