This paper calculated the effective tax rate of capital income, labor income and consumption expenditure during 1999 -2005 in all the eastern, western and middle area in China, using the international adapted average effective tax rate method to measure the actual tax rate, Through the comparison and analysis, we pointed out the insufficient existed with the tax pattern, The effective tax rate of labor income and consumption expenditure is comparatively low; the effective tax rate and optimal tax rate are generally at the same level but are not balanced between the three areas, that is, they are comparatively lower in the eastern and middle area but higher in western.