In 2021，the economy of Shaanxi Province has shown a good trend of continuous recovery，and the regional economic and fiscal and tax revenue will both glowed rapidly. However，the growth rate of commercial housing sales area and housing price has declined. In order to promote the stable development of the real estate market in Shaanxi，the government should optimize the real estate tax system，advance the legislative work of the property tax steadily，increase the expenditure for housing security，establish the multi-level housing supply system，and promote the development of the digital economy to realize the effective integration of the digital economy and the real estate industry.