在《中共中央关于制定国民经济和社会发展第十一个五年规划的建议》(以下简称《建议》)中,提到要调整和完善资源税,实施燃油税,稳步推行物业税。《建议》指出,“十一五”期间,将实行有利于增长方式转变、科技进步和能源资源节约的财税制度。完善增值税制度,实现增值税 In the “Proposal of the CPC Central Committee and the Central Government on Formulating the 11th Five-Year Plan for National Economic and Social Development” (hereinafter referred to as the “Proposal”), we mentioned the need to readjust and improve the resource tax, implement the fuel tax and steadily implement the property tax. The “Proposal” pointed out that during the “Eleventh Five-Year Plan,” we will implement a fiscal and taxation system that is conducive to changes in the mode of growth, technological progress and energy and resource conservation. Improve the value-added tax system to achieve value-added tax