本文中文5900字，全套外文翻譯，適合會(huì)計(jì)、經(jīng)濟(jì)、管理相關(guān)專業(yè)學(xué)習(xí)參考。
淺談房地產(chǎn)開發(fā)企業(yè)的稅收籌劃
摘要：企業(yè)稅收籌劃是指納稅人根據(jù)稅法中的相關(guān)規(guī)定對(duì)企業(yè)涉稅事項(xiàng)進(jìn)行旨在減輕稅負(fù)、有利于實(shí)現(xiàn)企業(yè)財(cái)務(wù)目標(biāo)的對(duì)策與安排。因此，稅收籌劃不同于逃稅、偷稅，是企業(yè)的一項(xiàng)重要財(cái)務(wù)管理活動(dòng)。本文根據(jù)房地產(chǎn)行業(yè)的特點(diǎn)，分別從房地產(chǎn)項(xiàng)目立項(xiàng)、建設(shè)和銷售階段提出所應(yīng)考慮的稅收籌劃，具有很大的現(xiàn)實(shí)意義。
Of tax planning for real estate enterprises

Abstract: Corporate tax planning refers to the taxpayer under the tax laws of therelevant provisions of the Tax matters of the enterprise to reduce the tax burden, help toachieve corporate financial goals of the measures and arrangements. Therefore, tax planning is different from tax evasion, tax evasion, is a key financial management business activities. This according to the characteristics of the real estate industry, respectively, from real estate project, construction and sales stage should take into account the tax planning, has great practical significance.