Real estate tax is an effective means of adjusting the price of real estate and the inequality of wealth caused by the price fluctuations of housing assets. To ensure that the implementation of real estate tax can achieve the original intention of legislation and policy, the fine design at the implementation level and the effective guarantee of supporting policies are also very important.This paper reviews the legislation on real estate tax and right to use residential land in Holland and Singapore, and introduces the mature experience of legislation and their practice in western countries. In western countries, residential land has both permanent private property rights and public ones. Private individuals can purchase land use rights for a period of time. As a source of funds to support local governments to provide public goods and services, and a means to adjust wealth distribution, real estate tax is generally adjusted only according to the housing area, total price and rental income valuation, without considering the property rights and ownership types of land. At the same time, these two countries’ flexible arrangement of land property rights and land use rights also provides a good guarantee for the development and stability of other economic activities.
