It is certain that China will levy real estate tax; the real estate tax is not only related to the interests of thousands of households, it also involves the interest adjustment of Central and local governments, as well as the stability of the community and the protection of private property. Therefore, research, legislation and the introduction of real estate tax face considerable difficulties. In its research on supply-side structural reform road map, Anbound Think Tank points out that the introduction of real estate tax is the lever point of leveraging the supply-side of the reform. If the real estate tax is only introduced after 2020, it will not be directly effective during the 13th Five-Year Plan, which will affect the pace of supply-side reform.