The purpose of tax cuts is to ease the burden on enterprises and residents caused by government, by which it expects to boost domestic demand to achieve high economic growth. According to the general pattern of current government revenue in China, tax is just one kind of burden caused by the government. The existing tax system in China has been implemented since 1994. The objective economic and social environment has changed greatly ever since then. Common sense tells that in any situation at any time, the design of an entire tax system and the arrangements for one tax category are based on the existing scale of tax revenue. In the real situation of the tax system, it is necessary and possible to review and adjust the real tax burden in order to reduce the tax burden borne by enterprises and residents.