Before imposing property tax, China's government has to fully understand real estate ownership, and then complete the registration of fixed assets as well as national network. However, it is rather a difficult progress. ANBOUND research team advocates that the fixed assets registration and network should not be positioned as anti-corruption, but preparation for imposing property tax instead. During the implementation, the timing is also delicate: avoid pushing forward the measure if it is difficult to execute in the short run, give a grace period and build the foundation of fixed assets registration and national network.