Affected by the epidemic situation of COVID-19，the reduction of taxes and fees，as well as the decline of economic operation and other factors，the year-on-year decline of tax revenue in various regions of China in 2020 is inevitable and in line with the objective reality. With the passing of the epidemic and the stimulation of the policy of reducing taxes and fees，China’s economy will gradually return to growth，and tax revenue and economic development will gradually begin to improve in 2021. Combined with the five major aspects of deepening the reform of the tax system put forward by the CPC Central Committee and the State Council，this report puts forward the following suggestions：Take “perfecting the direct tax system and gradually increasing its proportion” as a breakthrough in tax reform，improve the enterprise-related tax system，and respond to demands for lower tax rates such as value-added tax and enterprise income tax. Take the “backward collection of some items of consumption tax” as the starting point for the reform of consumption tax，give priority to the items such as automobiles and oil products suggested by the deputies and committee members，and appropriately expand the scope of collection. Continue to promote the reform of individual income tax under the guidance of “establishing and perfecting a comprehensive and classified individual income tax system”. Make an in-depth study of the theoretical and legal basis of real estate tax on the basis of “steadily promoting the legislation of real estate tax”. Take “perfecting the local tax system，adjusting and perfecting the local tax system，cultivating and strengthening the source of local tax，steadily expanding the management power of local tax” as the guide for the division of central and local revenue，continue to improve the reform of the tax-sharing financial system，and establish the main types of local taxes.