In regard to the future of China's fiscal and taxation system reform, on the one hand it is necessary to reduce corporate taxes and fees, clean up charges, reduce financing costs and implement other efforts to reduce burdens for enterprises, on the other hand there is also the need to further promote the systematic, structural tax cuts, and the adjustment of the taxation structure. Based on the trend of China's economic and social development, the future tax reform needs to be oriented to the consumer society and the tax structure should be adjusted from the current indirect tax as the main body of the tax structure to the transformation of giving importance to both indirect and direct taxes. From the Chinese government's current reform trend, the future increase in personal income tax and the introduction of real estate tax as the representative of the property tax will become an important direction of the future tax structure reform. Of course, this reform may be in conflict with personal taxpayers, therefore reform of this type requires better personal property rights legal protection.