This paper describes the operation of China’s real estate tax in 2016，summarizes the main features of the real estate tax operation，and gives a preliminary outlook of China’s real estate tax in 2017. Through the qualitative and quantitative analysis of the real estate industry，a comprehensive description of the overall situation of China’s real estate tax is describled. On the basis of the above analysis，this paper puts forward some views on the real estate tax operation，and reviews the main policies of real estate tax in 2016.