Based on the tariff commitments of China-Korea FTA, this paper divides the trade industries into sensitive industries, semi-sensitive industries and non-sensitive industries,and compares the characteristics of tariff reduction between China and Korea according to the extent of preferential tariff reduction, the form of tariff reduction and proportion and transition period. It finds that China’s intensity of the tax reduction to sensitive industries is slightly stronger than the Korea’s, less than the Korea’s in non-sensitive industries, and for semi-sensitive industries, China and South Korea both well match. By analyzing the change of trade volume between China and Korea in 2012~2016, it finds that in the sensitive and semi-sensitive industries, China’s utilization of preferential tariff reduction is more adequate. China’s tariff reduction perform better than Korea in promoting trade liberalization. At the same time, some of China’s sensitive industries have also been affected negatively by the China-Korea FTA. Therefore the paper finally puts forward some strategies in industrial structure upgrade, negative list and other aspects .