By means of tax planning to minimize tax burden of enterprises, thus reduce cost, increase the economic efficiency, increase the value of the enterprise, make the competitive advantage of enterprises, is the real estate enterprises to enhance their core competitiveness of the effective method. From the present situation of Chinese real estate industry and real estate development enterprise tax planning, and the necessity of the actual case, the key to business tax and land tax, income tax and enterprise property taxes on such key categories tax planning analysis.