At present，China’s tax reform can be divided into four areas of fiscal revenue system，fiscal expenditure structure，budget management system and financial management system.Due to the current tax structure prominent imbalances，such as the ratio of indirect and direct taxes income is about 7∶3，which leads to economic and social conflict in the current domestic and international environments，so the current tax reform should focus on increasing direct tax.In areas of expenditure reforms，we should focus on both stabilizing the tax size and the adjusting tax structural.While，in areas of budget management reform，because our government budget diameter greater than that of the public budget，and therefore，we should establish a standardized，transparent and full-bore budget management.In areas of financial reform，we need to stick to the original meaning of the tax system.