Both income tax and sales tax can cause the output decrease and social well-beings losses to affect the economy. Empirical research indicates that the absolute amount of the increase of the sales tax caused by GDP growth is larger than the amount of income tax, however, the growth speed of income tax of China is bigger than the growth speed of sales tax, that the influence of income tax on employment is not obvious and the influence of sales tax on employment is negative and that the influence of the two taxes on bank deposit is not obvious. It is impossible for China to take income tax as the main tax or to take income tax and sales tax as the main tax in recent years, furthermore, the influence of income tax on economy is smaller than sales tax, as a result, it is necessary to consolidate the management on the collection of income tax.