The invention discloses a structure with an improved pressure reducing function and a valve seat surfacing surface protecting function. The structure includes a valve element and a valve seat; the valve element is composed of upper, middle and lower valve element sections, a valve element hole is formed in the valve seat, the lower valve element section is of a conical structure with the gradually-decreased outer diameter, a plurality of conic pressure reducing grooves which are arranged at equal intervals are arranged on the outer conic surface of the lower valve element section, the conic pressure reducing grooves and the outer conic surface are in equal conic angle design, and gaps increased gradually are formed between notches of the conic pressure reducing grooves and the inner circumferential surface of the valve element hole of the valve seat; and a first surfacing surface is arranged on the outer conic surface of the middle valve element section, a second surfacing surface is arranged on the inner circumferential surface of the valve element hole of the valve seat, and the first surfacing surface is matched with the second surfacing surface to form a valve sealing face. Bymeans of the structure, the conic pressure reducing grooves are arranged, the conic pressure reducing grooves and the outer conic surface are in equal conic angle design, and step-by-step pressure reducing is carried out, so that scouring of media on the surfacing surfaces under various pressure levels is weakened, and the service life of the valve is prolonged.