A miter saw has a base, a working table arranged above the base and rotatably connected with the base around a pivoting axis, and a cutting assembly having a cutting blade arranged above the working table. A first locking assembly is arranged between the base and the working table for positioning the base and the working table at a certain angle. The first locking assembly includes an operating button rotating about a first pivoting shaft to force the first locking assembly to be in a locked state or an unlocked state, the working table has a shift position hole having a locked type shift position and a released type shift position for locking the rotation positions of the operating button, and the first pivoting shaft is parallel to the cutting blade.