In the new development stage, efforts should be made to build a high-standard market system and consolidate the institutional foundation for the effective operation of the socialist market economy. In this process, reducing the tax burden disparity among enterprises and optimizing the market competition environment are the urgent issues that need to be addressed in China at present. Based on the typical facts of the tax burden disparity among enterprises in China, this paper re-examines the issue of the fairness of the tax burden among enterprises. The research finds that the significant differences in regional tax preferential policies, the varying levels and intensities of tax collection and administration, and the relationship between the government and the market are all reasons for the tax burden disparity among enterprises in China, the tax burden disparity among enterprises is the result of the trade-off between fairness and efficiency. In the future, the tax system structure should be further optimized, the efficiency and consistency of tax policy adjustments should be maintained, the management of enterprise taxes and fees should be standardized, the unification and legalization of tax preferential policies should be achieved, and the tax collection and administration service level of tax authorities should be continuously improved to enhance the coordination of tax collection and administration among regions.