摘要
在时下活跃的房地产市场中,房地产开发企业税务筹划的作用日益凸显。文章从宏观层面对2000年至2010年相关文献进行整理分析,简介房地产开发企业税务筹划研究的发展进程;并对土地增值税的税务筹划方法进行梳理。
At present, in the real estate market ：which is extraordinarily active, tax planning plays a significant role for real estate enterprises. The thesis is to summarize the development of tax planning study for real estate enterprises. And then is to illustrate the planning ways of increment tax on land value.
出处
《湖南工业职业技术学院学报》
2010年第2期42-43,共2页
Journal of Hunan Industry Polytechnic
