This paper compiles a macro SAM table which contains the energy sector and constructs a four-layer production function of computable general equilibrium model to calculate rebound effect of China's energy efficiency. This article divides the model system into five parts： production, income expenditure, international trade, investment and closure rule, market equilibrium and welfare. Through model simulation, the calibration of parameters is obtained, and rebound effect on the economic system and the rebound effect on energy efficiency under different situations are calculated. Results show that when the energy efficiency of coal, oil, natural gas and electricity is increased by 5%, the demands for oil and natural gas are increased, and the increase of coal efficiency will reduce the demand for electricity in agriculture, construction and service industries, while the demands for coal, oil, natural gas and electricity are increasing. When the three energy efficiencies increase by 5%, the total economic indicators increase. There are significant differences in rebound effect when energy efficiencies are different. When the efficiency of energy consumption is increased from 1% to 15%, the demands for coal, oil, natural gas and electricity decrease at first and then increase, and show a "V" trend. The rebound effect of energy consumption output efficiency of energy intensive industries is more significant at the same energy consumption output efficiency. Government departments should not blindly pursue energy efficiency improvement while formulating energy policy and improving energy efficiency, but should seek the most suitable energy efficiency promotion range, so as to make the department output and the total benefit of the economy maximized.