Supply-side reform is a hot issue in the field of china’s economic reform, and tax cut is one of the important measures of supply-side structural reform. By reviewing the various scholars’ researchers of different schools, this paper analyzes the optimization problem of tax system in china’s supply-side structural reform based on the tax cut theory of the supply school. It puts forward the reform direction of all tax categories under the current tax cut background, so as to reduce the tax burden of enterprises and build the optimal tax structural system.