Discretizing a pile-soil system into many enough micro-element spheres, based on the multi-sphere planar strain model for complex stiffness transfer, the complex shear stiffness of the surrounding soil to the pile was derived. The vertical action of the surrounding soil on the adjacent pile micro-elements’ interface annular sections was simplified as a Voigt model, its spring and damper coefficients were derived. Then through Laplace transformation, combining the displacement continuity conditions and stress equilibrium ones on interfaces of adjacent pile micro-elements, the amended impedance function transfer method was deduced. Through solving dynamic equilibrium equations of pile micro-elements, combining the amended impedance function transfer method, the impedance function at the pile top was obtained. By comparing the solutions gained here with the published ones, the advantages of a tapered pile’s load-bearing ability were verified. Finally, a parametric analysis was conducted to study the interaction between the vertical action of surrounding soil and construction disturbance effect in low-frequency range. The results provided a guiding for aseismic design of pile foundations.