As a middle and high income country by regarding indirect tax as main tax, China’s total corporate tax rate is higher than that of OECD countries by regarding indirect tax and direct tax as the main tax, is not only higher than the average level of high income countries and middle-high income countries but also is higher than the average level of low income countries and middle-low income countries. China’s total corporate tax rate is on the high side and its reason is that labor tax rate and other taxes rate are high. China’s tax system structure should change from taking indirect tax as the main tax to taking direct tax as the main tax, should not realize the tax collection by increasing the direct tax of the corporate, should effectively decrease the total corporate tax rate and must decrease the labor tax rate and other taxes rate of the enterprises.