Using the date of China Annual Survey of Industry ,this paper employs the DDD model to examine the effect of added-value tax reform in corporation.The results are follows: added-value tax reform reduces labor share significantly; added-value tax reform reduces government share significantly.Based on the perspective of income distribution, added-value tax reform influences labor share in two way :Firstly,added-value tax reform reduces government share.The decline of government share increase the sum of laborshare and capital share; Secondly,Because more capital substitute for labor,the increase of capital share reduces labor share.Labor share decreases finally on account of the second effect being greater than the second effect.this paper supplements the experience of added-value tax reform, for refrence of replacing business tax with value-added tax.