Based on the situation of China’s housing system，this report analyzes the development environment of China’s real estate industry by collecting and sorting out a lot of real estate economy and tax data，and using a combined quantitative and qualitative research method. This report reviews the real estate development process，and the real estate tax situation，combined with the development of the real estate economy and taxation，to find out the main problems in the development of China’s real estate industry，and put forward the suggestions for the future development of the real estate industry.