房地产税是以土地及建筑物等不动产为课税对象的税收,是财产税系的最重要组成部分。其税基的完整性、减免税规定关系到纳税人和地方政府的利益,其研究也就自然成为学术界普遍关注的问题。本文通过对房地产减免税规定的国际比较,分析和总结了减免税的形式与条件,并在对我国现行房地产税减免规定现状分析的基础上,提出了在保持房地产税基完整的前提下,可以进一步引入其他税收政策工具来实现社会经济目标的观点。 Real estate tax is the taxation of real estate taxed on land and buildings and is the most important part of the property tax system. The integrity of its tax base, tax relief provisions related to the interests of taxpayers and local governments, the study has naturally become a matter of universal concern in academia. This article analyzes and summarizes the forms and conditions of the tax reduction and exemption through the international comparison of real estate tax reduction and exemption regulations. Based on the analysis of the status quo of the current real estate tax relief provisions in our country, we put forward that under the premise of keeping the real estate tax base intact, Further introduce other tax policy tools to achieve socio-economic goals.