Abstract: This paper studies two chapters of Equitable Taxation and Excess and Deficit in The Nine Chapters on Mathematics Art，which was a Chinese ancient mathematical work. The kinematic examples and questions in the two chapters and their solutions are analyzed more systematically. The analyses show that there existed disadvantages ofChinese rational thinking in the construction of system of logical conceptions and characteristics of emphasizing on the results but not process in Chinese traditionalmathematical thinking. At the same time, the formation of the contents described as examples in Arithmetic in Nine Chapters formed its style but led the rational thinking to autilitarian tendency of unfortunately.