The invention relates to a method for testing the content of mercury in tipping paper for cigarette, which comprises using 3% hydrochloric acid to do constant volume to a certain volume after a tipper paper sample for cigarette is digested by mixed acid, utilizing sodium borohydride which contains sodium hydroxide to be reducing agent in the environment of strong acid-hydrochloric acid, deacidizing mercury in an ionic condition to elemental mercury, utilizing argon gas to be a carrier, and blowing vapor with mercury atoms under normal temperature in a cold atomic absorption spectrometry instrument to measure. Mercury atoms have a strong absorption to a resonance line whose wavelength is 253.7nm, and the relationship between the size of absorption and the concentration of mercury atoms is in accordance with the beer law in a certain concentration scope, and the mercury atoms are compared with standard series to do constant volume. The method overcomes the shortcomings of the sample handling method in the prior art, which optimizes the concentration of acid, sodium borohydride and sodium hydroxide and the flow of carrier gas (argon gas) in a flow-injection cold atomic absorption spectrometry instrument. The invention has the advantages of simple operation, quick speed, accuracy, excellent sensitivity and repeatability.