Soil respiration is the main approach for the output of soil carbon pool and litter is an important factor to affect soil respiration. It is vital to understand the effect of litter decomposition process on soil respiration, because carbon budget among plant-soil-atmosphere carbon pool plays a key role in terrestrial carbon circle. This paper illuminates the contribution mechanism of litter to soil respiration, reviewed the contribution rates of aboveground litters and belowground litters of different plants to soil respiration. In addition, it also pointed out that the future study fields for understanding further the responses of terrestrial ecosystem to global climate change.