本文通过分析英国、日本和美国相关房产税改革的政策,结合我国沪渝两地房产减免条例进行相关的比较研究,以期推动我国的房产税体系制度的建设,使房产税体系实现社会公平与和谐的发展。 This article analyzes the relevant property tax reform policies in the United Kingdom, Japan and the United States, combined with China’s Shanghai and Chongqing real estate relief regulations to conduct relevant comparative studies, with a view to promoting China’s property tax system and system building, real estate tax system to achieve social equity and harmony development of.