土地储备是房地产开发企业的第一生命,是房地产开发企业从事生产经营活动的基础,根据企业自身的资源情况,获取足够的土地资源,是每一个房地产开发企业的第一要务。如何在国家税法规定的范围内,尽可能降低企业的税务成本和税务风险,是房地产公司财务管理人 Land reserve is the first life of real estate development enterprises, real estate development enterprises engaged in production and business activities of the foundation, according to their own resources, access to adequate land resources, every real estate development enterprises first priority. How to reduce the tax cost and tax risk of the enterprise as far as possible within the scope of the state tax law is the real estate company’s financial manager