It is a new and important challenge to solve the problem of the collection and management of residents's own-use housing in the real estate tax reform in China.This paper analyzes the key issues such as the information management of taxable real estate, the evaluation of tax base, the disposal of controversial assessment, the collection and security of tax collection and the assistance of relevant departments in the management of real estate tax.The results of the study indicate that although the international experience can be referred to, more attention should be paid to the actual situation in our country and active countermeasures should be adopted to effectively solve the problem of real estate tax levy of residential housing.