科学合理的物业税税收优惠政策,既可以减轻纳税人的税收负担,也可以反映国家在一定时期的政策导向。在借鉴国际经验的基础上,我国应对物业税税收优惠政策进行优化设计,对国家和政府公务用房地产、社会公益事业用房地产免税;对农业用地和农民自用住房暂免征税;对城镇居民住宅设立免税面积。 Scientific and reasonable property tax preferential tax policies can not only reduce the tax burden of taxpayers, but also reflect the state’s policy orientation over a certain period of time. On the basis of referring to international experience, China should optimize the preferential tax policies for property tax, exempt real estate and social public utilities for state and government affairs from taxation on real estate, temporarily exempt agricultural land from farmers’ private housing, Set up a tax free area.