The real estate tax is levied on the premise of holding for a certain period of time. The current pilot taxation practice is to levy the real estate tax equal to the deed tax, and when the property rights are traded, the real estate tax in the future will be levied in advance. It is obviously difficult to maintain a property tax rather than a turnover tax. Especially for the levy of existing houses, if there is no checkpoint for property ownership certificates, coupled with the long-term vacancy of houses, there is a lot of separation between owners and users. It is difficult to ensure that the Real Estate Court is fully collected. Therefore, like direct taxes such as personal income tax, a comprehensive grasp of personal housing information, the clever design of tax collection and management schemes, and changes in collection and management methods from passive to active are all in the process of real estate tax implementation. Issues to focus on. This text is intended to emphasize. ['Defects in tax collection and management schemes.', 'Real estate tax collection and management urgently need to be changed.', 'Comprehensive personal housing information.', 'Expansion of property tax pilots requires more caution.']