Recent years have witnessed increasingly heavy pressure for China’s economy to promote the transformation and upgrading of economy. The structure of paper is as follows. First is an introduction. Second is a roundup of literature. Third is the idea of exploration of new tax system in China. Academic value, application value, object of study and innovative points are put forward to in third. The paper has shed new light on that the country’s overall tax and other tax credits are determined according to the macro tax burden of the internal and external balance based on three-gap model