Because the tax base of property tax is property , we can enlarge the tax base of property tax in China and use the high -progressive rate , set up death and gifts tax to increase consumption rate.
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- 因此,通過(guò)財產(chǎn)稅改革,增強財產(chǎn)稅在我國稅制結構中的地位,擴大財產(chǎn)稅的征稅范圍和稅基,加強財產(chǎn)稅的累進(jìn)性,開(kāi)征新的財產(chǎn)稅稅種如遺產(chǎn)與贈與稅,有利于提高消費率,改善消費和投資的比例。
