The developing items of real estate enterprises have the characteristics of big investments and long building periods. From the project initiation to the construction and sale, there are many taxes. The main taxes are the business tax, the land value increment tax and the income tax. These taxations are very big. If we can do the tax planning reasonably, we can reduce the cost of the investment, reinforce the concept of paying duty according to law of the real estate enterprise, and promote tax structure more perfect. This paper discussed the tax planning of the business tax, land value increment tax and income tax, and summed up the tax planning ways for the real estate enterprises.
