Nowadays, a new round of taxation management reform kicks off. There is an urgent need for exploring a route of taxation administrative reform that should be suitable for China’s national conditions, will agree with the current economic and social development, and can absorb the advanced experiences from overseas. However, according to the author’s viewpoint, taxation administrative reform cannot be carried out unless the basic contradictions of the current system of taxation administration are clarified. Two basis contradictions can be summarized based on the author’s research. The first contradiction lies in the surge of taxpayers and the increasing complexity of trade types with the lack of family collection and management modes and the taxation regulations. The second contradiction concerns the conflict between taxpayers’ stronger demand for rights and the weak service of rights protection under the current administrative system. The first contradiction has been embodied by many problems and concepts such as taxation information management, the amendment of the Law on the Administration of Tax Collection concerning the information collection by the third-party, and the concepts of big enterprise management, compliance management, risk management and tax revenue source management. The second contradiction has been reflected by many problems and concepts as well, such as the certainty of taxation policies, the power-on of the system of taxation administrative review, the establishment of the actual system of rights protection, the system of taxation cases accumulation and evaluation. The second contradiction is also a breakthrough to make for the legal construction of taxation. There is no doubt that an overall layout of the concrete measures and strategic plan of the legal construction of taxation is badly needed. By trying to elaborate the measures and the breakthrough, the author intends to inspire more research on this topic.