The utility model provides the shearing structure of a cloth sample cutting machine, which comprises an upper-layer shearing part and a lower-layer shearing part. The upper-layer shearing part and the lower-layer shearing part are connected together by means of a guiding plate. The upper-layer shearing part and the lower-layer shearing part respectively comprise a fixed cutter plate and helical scissors, wherein the helical scissors is positioned on the right side of the fixed cutter plate. The axis of the helical scissors is in the same horizontal plane with the surface of the fixed cutter plate. The helical scissors is composed of central shaft and a plurality of blades, wherein the plurality of blades are helically distributed along the central shaft. The outer contour lines of the blades are in the same circle with the axis thereof as the center of the circle, and are arranged to tightly cling to the side surface of the fixed cutter plate. The guiding plate is respectively connected with the end surface of the fixed cutter plate of the upper-layer shearing part and the end surface of the fixed cutter plate of the lower-layer shearing part, wherein the tight-adhesion parts of the fixed cutter plates with the rotating scissors are adopted as the above end surfaces. The shearing structure of the cloth sample cutting machine has the advantages of simple structure, long service life, low energy consumption, low calorific power, and small noise during operation, can be operated continuously.