To improve the scientism and normalization of real estate appraisal, this peper, using economic principle, analyse the real estate appraisal system of our county and its relating policy.

The paper still analyses the reason and question of developing landscape-estate, and provides the integrating developing of tour and real estate the principle and main points.

Levying the real estate tax should follow the principle of efficiency and fairness, and set up the taxation scientifically and rationally.