Existing image editing methods can handle simple editing instructions very well. To deal with complex editing instructions, they often need to jointly fine-tune the large language models (LLMs) and diffusion models (DMs), which involves very high computational complexity and training cost. To address this issue, we propose a new method, called \textbf{C}omplex \textbf{I}mage \textbf{E}diting via \textbf{L}LM \textbf{R}easoning (CIELR), which converts a complex user instruction into a set of simple and explicit editing actions, eliminating the need for jointly fine-tuning the large language models and diffusion models. Specifically, we first construct a structured semantic representation of the input image using foundation models. Then, we introduce an iterative update mechanism that can progressively refine this representation, obtaining a fine-grained visual representation of the image scene. This allows us to perform complex and flexible image editing tasks. Extensive experiments on the SmartEdit Reasoning Scenario Set show that our method surpasses the previous state-of-the-art by 9.955 dB in PSNR, indicating its superior preservation of regions that should remain consistent. Due to the limited number of samples of public datasets of complex image editing with reasoning, we construct a benchmark named CIEBench, containing 86 image samples, together with a metric specifically for reasoning-based image editing. CIELR also outperforms previous methods on this benchmark. The code and dataset are available at \href{https://github.com/Jia-shao/Reasoning-Editing}{https://github.com/Jia-shao/Reasoning-Editing}.