The tax burden is an important factor affecting the competitiveness of the manufacturing industry. Due to the different structure of the tax system between China and the United States，the overall tax burden of Chinese manufacturing enterprises is significantly higher than that of the United States. The Trump tax reform plan on the impact of China's manufacturing industry has a high degree of automation，including the manufacturing sector will accelerate the return to Europe and the United States，China's manufacturing industry of American investment will increase rapidly，little influence to manufacturing enterprises across China's consumer market，China's industrial transformation and upgrading of the relative speed will be greatly slowed down. Put forward policy recommendations，including consolidating and expanding the high-end market of manufacturing industry，building a healthy and sustainable manufacturing consumption environment，and optimizing manufacturing business environment through tax reduction policies and various incentives.