Tax cutting is regarded as the preferred measure for the supply-side structural reform, even as the general therapy for solving the current contradictions and problems. The macro-tax burden, that is the proportion of tax revenue in the gross domestic product of the same year, is an international general evaluation index of tax burden. Besides tax revenue, there are also various fees, funds, and fines. In addition, the budget listed by the government does not mean the general public budget only. Tax cuts involve the choice over whose taxes should be reduced and which taxes should be reduced, because tax revenue is a general term composed of taxes from different taxpayers of different natures. In China, both aspects have distinctive characteristics depending on the national conditions and taxation situation of China. The tax and fee burden in China is generally borne by enterprises solely. Indirect tax plays a dominant role in China's tax burden.