Abstract：In recent years， taxation has made positive effort on marco-cotrol system in real estate The government exerts influence on real estate market by many ways such as special offer tax rate or high tax rate and fights against illegal real estate businessmen's At the same time，the government keeps the balance between demand and supply by giving special offer to the group with low However，the inappropriate current taxation is one of the important reasons which causes high housing Real estate tax reform plays a part in reducing housing price;Yet if the reform becomes true depends on land supply system，housing demand situation，the prices of building materials，financial policy and a large number of taxes and Holding back housing price by collecting real estate taxes needed to be careful and we should evaluate the negative effect This thesis ，taking Chongqing as an example and drawing lessons from foreign experience about coordinating real estate market by taxation， affords some references for our government to improve their decisions about real estate PS：你倒数第二行是要说重庆市吧！按重庆翻译了。。。⊙﹏⊙b汗
