Abstract: The studies on China’s macroscopic tax burden level cannot ignore the income out of the system of government.To judge a country macroscopic tax burden level,weighty or light,we should consider the quantity and quality of public goods and the macroscopic tax burden is obstructive to the economic growth or not.The quantity and the quality of public goods that our country’s government provided cannot satisfy the public’s demand.The econometric model shows that our country’s macroscopic tax burden is obstructive to the economic growth.