In the 18th after the third plenary session proposed speeds up the real estate tax legislation, the problem is more complex, whether real estate tax is used to discuss the property tax pilot, or a new taxes, or the floorboard of the all about the real estate tax, no clear the third plenary session, experts and scholars have different interpretations. Differ widely many problems in the property tax, property tax involves the interests of the game is extremely complicated circumstances, fake gucci belt can think in a year or two to complete the legislation and implement soon, obviously is a kind of tax legislation of innocence. Property tax priority is not in a hurry came an immature no consensus the text of the law, but through a wide range of discussion, form the basic consensus, get rid of the shackles of utilitarian thinking. Before start the real legislation, at the very least, should be discussed the following four issues: first, what is the purpose of the property tax levy. To rein in property prices, curb speculation, or to increase the stability of the local income tax; the relationship between property tax and other real estate tax. In 2003 the third plenary session of 16th train of thought is a property tax, merging other taxes and fees at the same time. In recent years about the reform of the property tax, but quietly into thinking of raising taxes.