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.

• 因此,通过财产税改革,增强财产税在我国税制结构中的地位,扩大财产税的征税范围和税基,加强财产税的累进性,开征新的财产税税种如遗产与赠与税,有利于提高消费率,改善消费和投资的比例。