房地产企业的纳税问题可以归纳为两类,一是企业没有做好纳税遵从工作;二是纳税筹划没做好。二者内容不同,又有着千丝万缕的联系。纳税遵从是纳税筹划的前提和基础。但如果企业完全地停留在纳税遵从的状态,企业纳税工作变得相当地被动。纳税策划是纳税遵从的深化和升华,是对税法的灵活应用。 Real estate business tax issues can be grouped into two categories, first, companies do not do tax compliance work; the second is tax planning did not do well. The two different content, but also inextricably linked. Tax compliance is the prerequisite and foundation of tax planning. But if the business stays completely in compliance with tax compliance, corporate tax work becomes quite passive. Tax planning is the deepening and sublation of tax compliance, which is a flexible application of tax law.