一、完善财产税制,调节存量财富目前,应积极稳妥地扩大个人住房房产税试点,对于家庭的第二套住房征税,或者对高档住房或者独栋别墅,在扣除人均住房面积的基础上,以房产评估现值为计税依据,适用0.1%～1%的超额累进税率计征。同时,可比照房产税对个人住房的征税范围,对个人住房征收城镇土地使用税。二、开征遗产与赠与税,调节代际收入差距该税种可以在一定程度上避免上一代人的财富差距在下一代人身上延续,有调节收入分配特别 First, improve the property tax system, adjust the stock of wealth At present, should be actively and steadily expand the pilot of individual housing real estate tax for the second family home tax, or for high-grade housing or single-family villas, on the basis of per capita housing area, To assess the present value of real estate as a tax basis for the 0.1% to 1% over progressive tax rate. At the same time, the real estate tax can be compared with the scope of the tax on individual housing, urban housing levied on individual housing tax. Second, the introduction of legacy and gift tax, adjust the intergenerational income gap The tax can to a certain extent avoid the wealth of the previous generation, the continuation of the next generation, there is a special regulation of income distribution