No, not really. The second rule overrides the first, so the first becomes irrelevant. Certainly, you are now setting your base font size to 16px, but that’s not a great idea. Best not to force sizes on users.
thank you, so back to the 1st question. Now i set body: 16px, then i want to set h2 tag is 11px by using em then i set h2: 0.6875 em (16px/11px), is it right?
There is no relationship between em and px - forget trying to calculate one from the other. Whenever anyone zooms the text to make it either larger or smaller the px will stay the same and the em will get bigger or smaller.
You should use one or the other for the text on your page and not try to mix them or your page will break.
em is intended for defining text size.
px is intended for defining border widths and image sizes.