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We should separate the real states we live in and the ones we speculate. Subsequently£¬ we propose the definition of Luxury Tax£¬ hoping to take advantage of the property Tax under luxury consumption to realize the fact that the one owning more real states pays more and vice versa. In this way£¬ the demand for real state of common citizens would not be influenced while that of speculators would be constrained. By conducting it£¬ we hold the prospect that the overvalued prices of real state would come back to reasonable£¬ promoting the development of healthy and steady real state market and the rules of simple tax policy£¬ broad tax basis£¬ lower tax rate and strict collection in china s tax policies. Key Words£ºReal State Property Tax Restraint Overvalue ½üÄêÀ´£¬·¿µØ²úÒµÅ·¢Õ¹£¬·¿¼Û¸üÊǽèÈ¥ÄêÉùÊƺƴóµÄ½ðÈڷ籩·öÒ¡Ö±ÉÏ¡£ÎªÀ­¶¯ÄÚÐ裬ÎÒ¹úËÄÍòÒÚµÄͶ×ʼƻ®Áî·¿µØ²úÒµ»ñµÃÁË9£¬000ÒÚÔªµÄ×ʽðͶÈ룬ÕâΪ·¿µØ²úÒµµÄ½øÒ»²½·¢Õ¹ÌṩÁËÎȶ¨µÄÆõ»ú(1)¡£È»¶ø£¬°éËæ×Å·¿µØ²ú¼Û¸ñÐé¸ß£¬Êµ¼ÊÉÏÒÑ ¹©¹ýÓÚÇó µÄ·¿µØ²úÊг¡È´ÈÔ²»ÄÜÂú×ã¾ÓÃñ»ù±¾×¡·¿ÐèÇóµÄÏÖÏó¡£ÎªÒÖÖÆ·¿¼ÛÔö³¤¹ý¿ì£¬ÔçÔÚ2003Äê10Ô£¬Ê®Áù½ìÈýÖÐÈ«»áÉÏÔøÌá³ö£¬Òª ʵʩ³ÇÕò½¨ÉèË°·Ñ¸Ä¸ï£¬Ìõ¼þ¾ß±¸Ê±¶Ô²»¶¯²ú¿ªÕ÷ͳһ¹æ·¶µÄÎïҵ˰£¬ÏàӦȡÏûÓйØÊÕ·Ñ ¡£Æäºó£¬²ÆÕþ²¿ºÍ¹ú¼ÒË°Îñ×ܾÖ½ÐøÅú×¼°üÀ¨±±¾©¡¢ÉîÛÚ¡¢ÖØÇìÔÚÄÚµÄÊ®¸öÊ¡ÊнøÐÐÎïҵ˰Õ÷ÊÕµÄ ¿Õת ÊԵ㡣 2009Äê4ÔÂ29ÈÕ¹úÎñÔº×ÜÀíμұ¦Ö÷³ÖÕÙ¿ª¹úÎñÔº³£Îñ»áÒ飬ÌÖÂÛ²¢Ô­ÔòÉÏͨ¹ýÁË¡¶¹ØÓÚ2009ÄêÉ¾­¼ÃÌåÖƸĸ﹤×÷µÄÒâ¼û¡·£¬ÆäÖÐÃ÷È·Ö¸³ö£ºÒªÉ·¿µØ²úË°ÖƸĸÑо¿¿ªÕ÷Îïҵ˰¡£ÕâÒ»¾Ù´ë£¬¸üÊǽ«Îïҵ˰µÄÌÖÂÛÍÆÏò¸ß³±¡£ Ò»¡¢Îïҵ˰¿ªÕ÷µÄÓÐÀû×÷Óà 1¡¢¿ÉÒÔÓÐÁ¦µÄ´ò»÷·¿µØ²úÊг¡µÄͶ»úÐÐΪ¡£ÒòΪ£¬Îïҵ˰µÄ¿ªÕ÷ʵ¼ÊÊǽ«·¿µØ²ú¿ª·¢½×¶ÎµÄ´ó²¿·ÖË°·ÑתÒƵ½Á˱£Óн׶Σ¬ÕâÑùÒ»À´ÄÇЩͨ¹ý¶Ú»ý·¿²úÀ´³´·¿µÄÈ˽«»áÒòΪ³ÖÓеķ¿²ú¸¶³ö¸ß¶îµÄÎïҵ˰£¬¾Í¿ÉÒÔÓÐЧµÄÒÖÖÆÖîÈç´ËÀà·¿µØ²úͶ»úÐÐΪ¡£ 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