减税免税是指根据税法和政策规定，对某些纳税人或课税对象的照顾或鼓励措施。是税收制度的一个组成部分。是税制统一性与灵活性相结合的体现。减税是对应征税款减征其一部分，属于针对某些纳税人的特殊情况给予减轻税负的优惠规定；免税是对应缴税款全部予以免征，属于对某些纳税人的特殊情况给予免除税负的一种优惠规定。
除税法统一规定的减免税外，各地区、各部门一律不得擅自减税免税。
No locality or department may reduce or exempt taxes without authorization, with the exception of those tax reductions or exemptions stipulated uniformly in taxation laws and regulations.
城市不仅提供减税或免税的优惠，而且拿出部分财产税来支持城市复兴项目。
The city offers tax breaks and USES a portion of the property tax to pay for improvement projects.
任何地区、部门均不得规定免税、减税项目。
Local governments or departments shall not regulate any tax exemption or reduction items.
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