Using definition of set-valued Riemann-Stieltjes integral of a real valued nonnegative function with respect to set-valued order increasing function,the properties of set-valued Riemann-Stieltjes integral were studied.

This paper introduces the concept of tax burden of value-added tax, analyzes some factors that reduce the tax burden ratio, discusses some reasons that cause the taxation burden difference, and expounds how to enrich and perfect the evaluation of value-added tax under current conditions.