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Land tax reduction or exemption is a fiscal and taxation management activity carried out by traditional countries to exempt (including temporary exemptions and deferrals) all or part of the land tax that people are legally required to pay. From the perspective of national fiscal expenditure, the manuscript divides the land tax exemption and exemption in the Song Dynasty into three types of exemption and exemption: free expenditure type, economic compensation type and financial subsidy type. It also analyzes the operation process and actual effect of the land tax exemption and exemption system in the Song Dynasty, and analyzes the historical and ideological roots of the land tax exemption and exemption system in the Song Dynasty.