The Third Plenary Session of 16th Central Committee of Chinese Communist Party held the reform direction of real estate tax system and conducted experiment of "empty" simulation of estate tax in some cities. However, the collection of real estate tax has not been changed from "empty" to "real". How is the process of present taxation system reform What kind of difficulties needs to be solved and what is the planned schedule for the reform How did theoretical circle and governments design new taxation system What kind of deep problems needs to be considered