The proposal of real estate tax policy is conducive to maintaining the stability of housing prices. Through the questionnaire survey of Chongqing residents， the binary Logistic regression model is established to explore the influencing factors of residents'' purchase intention after the introduction of real estate tax policy. The results show that residents'' education level， income and residents'' cognition of real estate tax have a positive impact on residents'' housing purchase intention， while the influence of risk cognition on residents'' housing purchase intention is limited under the background of real estate tax policy implementation， and the demand level of residents has no effect on residents'' housing purchase intention. According to the research results， it is proposed to implement the real estate tax policy differently， clarify specific taxing items， implement concrete reform policies， and promote the publicity of real estate tax reform， etc. so as to safeguard the healthy development of real estate market.