Abstract:By using quantitative analysis method, this paper examines tax revenue variation and macro- tax burden tendency from 1990 to 2010 in China and makes a co- integration analysis on tax revenue and GDP, which shows that they have long and stable relationship. At the same time, this paper analyzes China's macro- tax burden and explains the changing rules and reasons of China's macro- tax burden in different period of time. Based on the international comparision of macro- tax burden in nations with different incomes, this paper analyzes the reasonable region and reasonableness of China's current macro- tax burden and points out that it is appropriate to keep the macro- tax burden between 23% and 30% in China's current developmental stages.