According to data released by State Administration of Taxation, the relationship between the strict taxation policy and its supported China's economic restructuring and industrial upgrading tends to go awry. ANBOUND research team insists that the reason for the going-awry relationship is the finance-dominated regulation mindset, whereby the government still tries to boost economic growth through the increment of financial taxation. However, this is just the very reason that has led to the low efficiency of China’s investment and resources allocation. The question of how to restrain financial investment from excluding private investment so as to improve investment efficiency has become a top priority for China’s next stage reform upon investment and financing.