From a macro view of tax burden, a serious problem in China's tax structure is that non-tax revenues are too high. Various charges and apportionments have become a general tax burden, in which the market criticizes it as the "first evil." The main features of non-tax revenue are: 1, the proportion of non-tax revenue to fiscal revenue is rising; 2, non-tax revenue growth is significantly higher than the same period of fiscal revenue growth; 3, local non-tax revenues are significantly higher than that of the Central Government's in data. Although the government has taken many measures, the growth of non-tax revenue remains tenacious. To ease the corporate from tax burden, in addition to efforts to reduce the corporate's macro tax burden, it is extremely important to reduce the non-tax burden as well.