2021 is the opening year of the 14th Five-Year Plan when the risk of the new pneumonia epidemic is still continuing. In 2021，the tax policy integrates the response to the risk of epidemic and the promotion of high-quality development，and helps build a new development pattern and high-quality development while effectively hedging the risk of local epidemic. Tax revenues grow 11.9% year-over-year in 2021 due to a return to economic growth and a low base in 2020. With a tax cut of 1.10 trillion yuan，the small macro tax burden falls to 15.0% in 2021，the lowest point in history since 2012. Due to the recurrence of the epidemic and the emergence of economic downward pressure，in 2022，China implemented a new combined tax and fee support policy，using various policy approaches such as tax rebates，tax cuts，fee reductions and taxes and charges deferrel to increase support for epidemic prevention and control and enterprises，with a focus on promoting high-quality development of the manufacturing industry，reducing the burden and relieving the hardship of small and medium-sized enterprises and scientific and technological innovation.