Major business decision of real estate enterprises including major financing decisions (assets and liabilities), major investment decisions, major acquisitions or restructuring, the business model changes (change, resale housing, cooperative housing management pattern between the houses built after) and major contract or agreement signed. Real estate business executives in the major business decisions, the same will take into account the cost of tax factors, the corresponding tax risk may be generated. For example, when the debt financing, will consider the after tax debt capital costs rather than simply the nominal debt capital costs, while only when the after tax debt cost is lower than the corporate profit margins, can choose debt financing