【摘要】：Real estate is the basic and backbone of national economy. Real estate and other industries have compact relationship. It can accelerate the development of national economy by evolution of itself. Furthermore, it will drive other industries advancement. So the real estate is of very importance to national economy. Real estate legislation of taxation can facilitate and ensure the development of real estate. The scientifically legislation of taxation will guarantee real estate market orderliness, make people's activities standardization and safeguard people's rights and interests. It is obvious that perfecting real estate legislation of taxation is the groundwork and necessary condition of the development of real estate.To ensure the operation of national economy and to realize the sustainable development of real estate as well as to enhance the functions of taxation on real estate, our country should draw on the advanced experience in system as well as legislation of taxation in those developed countries. On the premise of scientifically defining the rent, tax and fee of real estate and on the basis of raising the level of real estate legislation and implementing the legislation of tax sharing system in China, the jurisdiction of levy on real estate should be allocated rationally and the legal system of real estate should be enhanced scientifically. In addition, the existing taxation system should be cleaned up and replenished, along with the development of real estate industry. Meanwhile, the construction of law enforcement on real estate should be strengthened and the supporting system related should be perfected so as to ensure the implementation of real estate legal system and to make it adaptable to the further development of market economy.