During the 13th Five-Year Plan period，China has continued to deepen tax reform，continue to promote tax reduction and lower fees，and accelerate the implementation of tax legislation，which has played an important role in building a modern fiscal system and supporting China in building a moderately prosperous society and achieving the first 100-year goal. The 14th Five-Year Plan period is the first five-year period when China starts a new journey of building a modern socialist country in a comprehensive manner and marching towards the second 100-year goal. Under the background of the unprecedented changes in the century and the construction of a new development pattern，the tax policy for the 14th Five-Year Plan should focus on the perspectives of medium and long-term，certainty and stable expectations，and accelerate the improvement of the modern tax system，Build greater certainty conducive to economic and social development. As the opening year of the “14th Five-Year Plan”，tax policies should play a connecting role. We should not only continue to deal with the risk of normalization of epidemic prevention and control，but also lay a foundation for building a new development pattern and promoting high-quality development.