从国际经验角度看,各国都对房地产税设置了不同程度的限制措施,目的在于降低纳税人税收负担。常见的房地产税税收限制措施包括对课税范围、税率、计税价值和收支的限制。此外,对于住宅还有特殊的限制措施。本文梳理了国际上主要的几种房地产税限制措施,分析其对房地产税以及纳税人的影响,并据此对中国房地产税改革提出了政策建议。 From an international experience point of view, all countries have set different levels of real estate tax restrictions, the purpose is to reduce the tax burden on taxpayers. Common tax restrictions on real estate taxes include restrictions on the scope of taxation, tax rates, taxable value and revenue and expenditure. In addition, there are special restrictions on residential. This article combs several major international real estate tax restrictions, analyzes its impact on real estate tax and taxpayers, and makes policy recommendations on the reform of real estate tax in China.