摘要
近几年，为了遏制房地产行业非理性发展的势头，政府一系列抑制房价的宏观调控
措施持续调控过高房价，房地产行业的利润空间不断被压缩。2020年突如其来的新冠疫
情，又给房地产企业重重一击，房地产行业面临着前所未有的挑战。为了提高企业竞争
力，主战场已经从提高售价转移到了降低成本。由于房地产企业开发周期较长、横跨领
域较宽等特点，使其涉及税收品类名目较多，涉税金额很高，税收成本相对较大。过高
的税收成本不利于行业竞争，加上房地产企业作为重点税源是税务机关监管和稽查的重
要对象，企业不仅很难以法律之外的手段进行避税，而且在办理涉税事项时对税收政策
理解稍有偏差，便可能面临税务行政处罚甚至被稽查的风险，企业面临的纳税风险不断
增大。繁多且复杂的涉税事项恰恰为房地产企业提供了充足的筹划空间，房地产企业提
前做好税收筹划，加强税收管理，不仅可以降低经营成本，而且还能够减低企业涉税风
险，有利于优化企业财务管理结构，提升企业经营管理水平，是应对当前外部不利环境
的必然选择。
本文运用文献分析法、案例分析法、以及实地调查方法，对本地区典型中小型房地
产企业 X公司进行分析研究。在了解 X公司的基本经营情况和涉税情况的基础上，从 X
公司的项目筹备阶段、开发建设阶段、销售阶段以及房屋持有阶段入手，进行全环节筹
划，在每个阶段针对重点税种提出筹划建议。具体而言，在项目筹备阶段，就土地使用
权的取得、筹资模式的选择以及利息扣除方式选择上进行筹划；在开发建设阶段，从供
应商身份选择、工程承包模式选择以及利用留抵退税政策入手进行筹划；在销售阶段，
从销售价格的确定、开盘前的税收筹划以及促销方式的选择上进行筹划；在房屋持有阶
段，从租金收入分解方面进行筹划。为保证筹划效果，本文分析了税收筹划需要注意的
事项并给出保障性措施。
本文以 X公司为例，将税收筹划作为切入点，从战略视角进行分析，意在降低企
业经营成本。本文把提高税后利润作为筹划目标，对 X公司项目开发建设的各个环节提
出针对性建议，希望能够帮助企业降低税收成本，提高财务管理水平。同时，本文希望
能够给以 X公司为代表的同类型中小型房地产企业提供有益参考。
关键词：房地产；税收筹划；分环节筹划；保障性措施
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ABSTRACT
In recent years, in order to curb the irrational development of the real estate industry, the
government has taken a series of macro-control measures to curb the housing price and kept controlling the
excessively high housing price, and the profit margin of the real estate industry has been continuously
compressed. The sudden outbreak of COVID-19 in 2020 dealt another blow to real estate companies, and
the real estate industry is facing unprecedented challenges. In order to improve the competitiveness of
enterprises, the main battleground has shifted from raising prices to reducing costs. Due to the
characteristics of real estate enterprises, such as long development cycle and wide span of fields, there are
many tax categories involved, the amount of tax is very high, and the tax cost is relatively large. High tax
cost does not favor the industry competition, combined with the real estate enterprises as the key tax
sources is an important object of taxation authority supervision and inspection, it is difficult for enterprises
not only outside the law means of tax avoidance, and in handling tax related issues when understanding a
little deviation in tax policy, may be facing the tax administrative penalty has even been auditing risk,
companies face increasing tax risk. Is various and complicated tax matters on the provides ample space
planning for real estate enterprises, real estate enterprise tax planning in advance, and strengthen the
taxation management, not only can reduce operating costs, but also can reduce the risk of enterprise fords,
is helpful to optimize the structure of enterprise financial management, improve enterprise management
level, is a necessary choice to cope with the current adverse environmental conditions.
This paper uses literature analysis method, case analysis method and field investigation method
to analyze and study X Company, a typical small and medium-sized real estate enterprise in this region.
Based on the understanding of X Company's basic operating situation and tax-related situation, the whole
link planning is carried out from the project preparation stage, development and construction stage, sales
stage and house holding stage of X Company, and the planning suggestions for key taxes are put forward in
each stage. Specifically, in the preparatory stage of the project, the acquisition of land use rights, the choice
of financing mode and the choice of interest deduction mode are planned; In the stage of development and
construction, the selection of supplier identity, project contracting mode and the use of tax rebate policy are
discussed. In the sales stage, from the determination of sales price, tax planning before the opening of the
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