The global pandemic of COVID-19 epidemic in 2020 caused the world economy to encounter a historic recession，and China took the lead in achieving double victories in global epidemic prevention and control and economic and social development. The total economic output for the whole year broke through the 100 trillion mark for the first time，making it the only major economy in the world to achieve positive economic growth. In the first three quarters of 2021，China’s economy continued to recover and normalized，the main economic indicators continued to improve，and the economic operation showed a trend of comprehensive recovery. The regional advantages of the eastern region continue to be maintained and expanded，and positive progress has been made in the optimization of the economic structure，which plays a “stabilizer” role in the economic development of the whole country. The tax content of 100 yuan GDP is significantly higher than that in the central and western regions. The central region is a region with high economic growth and the most stable operation in recent years. The degree of impact of the epidemic in this region is greater than that in the western region，and the tax reduction is the largest. The tax content of 100 yuan GDP is significantly lower than that in the eastern region，and also lower than that in the western region. Affected by the epidemic，the tax revenue in the western region has decreased greatly，and the proportion of tax revenue in the whole country is the same as that in the previous year. The tax content of 100 yuan GDP is significantly lower than that in the eastern region，but higher than that in the central region. In order to highlight the role and effectiveness of taxation in national governance，China should implement new structural tax cuts to stabilize the macro tax burden，improve the personal income tax system to promote fairness and justice，and optimize the value-added tax system to promote market development. Strengthen policy evaluation to standardize and improve various preferential policies，deepen the reform of the tax collection and management system to optimize the business environment，and promote the regional integration of tax services around the coordinated development strategy.