[摘　要]　在房地产市场竞争日趋理性化的今天，财务管理已成为房地产企业控制运作成本、提高经济效益的重要手段。税收作为房地产企业财务管理的重要部分，直接影响到其经营利润，合理避税显得愈加重要。
[关键词]　房地产企业；避税；税负最小化
Abstract: Today, the competition of real estate market is increasingly rationalized,financial management has become an important method for real estate enterprise to control operating costs and enhance economic efficiency. As an important part of enterprise financial management, revenue directly influences the ultimate operating profits of real estate enterprise, reasonable tax avoidance is more and more important.
Key words: real estate enterprise; reasonable tax avoidance; minimize the tax burden
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建筑经济，2009（7）：88-89