"Cognitive tax" is actually a metaphor used to express the short-sighted behaviors, ignorant desires and missed opportunities in the decision-making process of the poor affected by poverty, and the lack of material conditions and social support. And additional cognitive resources consumed by personal abilities. In this context, this paper uses the empirical research data of Province G to test the application of "cognitive tax" in China's precision poverty alleviation field, and finds that poverty scenarios will lead to a shortage and rigidity of thinking cognition, such thinking cognition, especially thinking out of poverty Cognition and investment thinking cognition are obviously negatively correlated with poor households' education level, health status, poverty alleviation psychology, language skills and behavior choices. At the same time, although the shortage of thinking and cognition will affect the culture, body, psychology, language and behavior of the poor households, the most important thing is to affect the psychology, language and behavior of the poor households, which in turn makes them dependent on the psychology and triggers continued poor. Further investigation revealed that the mechanism of the persistent poverty caused by the "cognitive tax" is that it will cause the poor to pay too much attention to scarce resources, produce attentional bias, and lack confidence and passion for life; it will cause the cognitive load of poor households and make them miss the opportunity to get rich out of poverty. ; Insufficient attention to education, triggering intergenerational transmission of poverty. In short, the research in this paper confirms the applicability of the application of the “cognitive tax” in cognitive poverty and cognitive decline in poverty alleviation in China in the poverty alleviation field. The localization and localization of "tax" were discussed. Therefore, enriching the cognitive resources of poor households is the primary choice to get rid of poverty.