In response to the COVID-19，China has issued a series of preferential tax and fee policies to support the prevention and control of epidemic and economic and social development in a timely manner. It is expected to reduce taxes and fees by 2.5 trillion yuan in the whole year，which has reached 2092.4 billion yuan in the first three quarters of the year. Due to the effective control of the epidemic in China within a short period of time，similar to the quarterly change of GDP growth，the growth rate of tax revenue in the first to third quarters was -16.4%，-6.0% and 6.8%，respectively，with a cumulative growth rate of -6.4%. It is expected that the fourth quarter and 2021 will continue to maintain a positive growth trend. 2021 is the first year of the “14th Five-Year Plan”，and various tax system reforms should be continued in accordance with the requirements of “improving the modern tax system”.