Abstract:The macro tax -burden of China seems t o be lower,which does not match the developing level of the economy and the demand of the macro go verning measurements.From this point of view,this paper analyzes the causes that make it lower as well as so me reasons concerned.On the basis of the analysis,it offers a line of thinking and suggestions for rising the macro tax -burden up to a proper le vel so as to match the economic de-velopment.