1.开征物业税。重点是:一是将现行房产税、城市房地产税、城镇土地使用税以及相关收费合并为在房地产保有阶段统一征收的物业税,作为财产税的主体税种。二是扩大征收范围,从城镇扩展至农村,但应注意不加重农民负担。三是改革计税依据,改按原值计税为按市场价值计税。四是实行差 1 levy property tax. The main points are as follows: First, the current real estate tax, urban real estate tax, urban land use tax and related charges are consolidated into a unified property tax levied at the stage of real estate holding, as the main taxes of property tax. The second is to expand the scope of expropriation, expanding from urban areas to rural areas, but care should be taken not to burden peasants. Third, reform the basis for tax calculation, change according to the original value of the tax according to market value. Fourth, the implementation of poor