Current real estate tax system of China can not accord with the market economy development and has the problems such as emphasizing circulation but overlooking holding, heterogeneous taxation system, low level legislation, narrow taxation scope, incomplete matched system and so on. As a result, based on the current economic development situation and social demand, healthy development of real estate market can be promoted by integrating taxation coverage, devolution of management right, levying idle tax for immovable assets, completing all kinds of matched reform measures, completing taxation system as soon as possible and alleviating social contradiction.