Abstract: In recent years, the transformation from business tax to VAT is the most important tax system reform . Therefore, conducting research on the dynamic effects of the industry tax burden of the VAT reform will undoubtedly exert important theoretical value and practical significance. This article aimed to research the dynamic change of industry tax burden after the tax system reform by constructing a CGE model. The results showed that, in the short term, although government balance the tax burden of industry which transformation from business tax to VAT by designing the tax rate, the tax burden of some industries still rise in the long run.