摘要：稅務籌劃是一種籌劃的費用可以稅前扣除，而收益是免稅的涉稅籌劃活動。納稅人的邊際稅率越高，稅務籌劃的收益也就是越高。房地產行業是新興的經濟增長點，在國民經濟中的地位愈發重要。但同時，隨著近年來房價不斷上漲，政府對房地產宏觀調控也不斷升級，以稅收為杠桿已經成為房地產調控的方向之一，對房地產行業全面的稅收檢查也是稅務機關的常用手段。房地產開發從立項、建設、銷售到使用，涉及的稅種有12種，占我國現行稅法體系中實體稅種的50%。可以認為，房地產行業是一個重稅行業。為了實現企業的長期目標，房地產開發企業均有實施稅務籌劃的需求和動力。由于稅收是納稅人在生產過程中的一種必要的成本和不可避免的支出，降低稅負、減少納稅支出，是納稅人作為理性的經濟人在經濟活動過程中的一種本能要求。稅務籌劃可以認為是納稅人應有的權益。

關鍵字：房地產 稅收籌劃 收益 費用

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