1.逐步健全财产税体系,充分发挥财产税在稳定房价中的作用。我国现行的财产税制由于税种少、征收范围窄、制度不健全、管理不规范等原因,难以发挥调节贫富差距和组织财政收入的作用。当前,应首先健全财产税体系,扩大财产税的征税范围。如果把土地使用权、资源开发权作为无形资 1. Gradually improve the property tax system, give full play to the role of property tax in stabilizing housing prices. The existing property tax system in our country can hardly play the role of regulating the gap between the rich and the poor and organizing the fiscal revenue because of the small tax amount, narrow collection scope, imperfect system and unmanaged management. At present, we should first improve the property tax system and expand the scope of taxation of property tax. If the land use rights, resource development rights as intangible assets