房地产业的迅速发展成为了推动我国国民经济发展的新亮点,然而房地产企业的税收增长却与其销售额增长存在着诸多不协调之处,这与房地产企业的纳税行为存在着必然联系。基于此现状,本文就房地产开发企业避税行为进行会计思考,进而提出规范地产开发企业纳税行为的对策建议。 The rapid development of the real estate industry has become a new bright spot in promoting the development of our national economy. However, there is a great deal of uncoordination between the tax revenue growth of the real estate enterprises and the growth of their sales, which is necessarily related to the tax behavior of the real estate enterprises. Based on the status quo, this paper conducts accounting thinking on the tax avoidance behavior of real estate development enterprises, and then puts forward some countermeasures and suggestions on how to regulate the real estate development tax payment behavior.