Regarding the Chinese mainland real estate levy and Compensation System, the systemco nsists of two puzzles, that is, 'collective land' imposition by the rule of law and the mainland, 'state-owned land on the house' expropriation rule of law. What causes the main difference is that the 'urban-rural dual structure system', the Constitution of People's Republic of China to establish 'urban-rural dual structure system', but it also established the 'separation of ownership of real estate construction.' In Chinese mainland, the current 'state-owned land on the housing levy and Compensation Ordinance', is to impose legal nature of the relationship, the purpose of the collection, the collection procedures, expropriation compensation mechanism, and further to establish and impose strict liability of implementation, etc., which have been abolished compared to the 'Urban Housing'.We have increased dramatically demolition management regulations 'and improved the regulations on the design of the system more scientific, more rational and more humane. However, to achieve 'enabling regulation of the state-owned land on the housing levy and compensation activities and to safeguard the public interest, they were imposed to protect the legitimate rights and interests of the owner of the house', 'housing levy, and the compensation decisions should be guided by democratic and legitimate program. The results disclosed the principle of 'purpose specification, and this paper argues to face judgment and reflection of public interest, the collection of operability seriously land use rights under due process, judicial remedies, enforcement aspects, and other challenges.