The year 2020 is an extraordinary year for China. It is not only the closing year of building a moderately prosperous society and the 13th Five-Year Plan，the decisive year of achieving the first 100-year goal，but also a special year to deal with the risk of COVID-19. In the face of the severe and complex domestic and international environment，the challenges and difficulties posed by the impact of the COVID-19，China introduced a series of tax policies with tax cuts and fee reductions as the core，effectively hedging the risks of the epidemic and economic and social development，and achieving the goals of epidemic prevention and control and preserving the economic fundamentals. At the same time，China’s tax reform process has been actively promoted by further deepening the tax system reform，promoting tax legislation，improving tax policies and optimizing tax collection and management pattern.