The small caliber macro-tax burden in China can not reflect the burden of tax-payers fully, large caliber macro-tax burden is not fully comparable with the IMF members affected by the off-system income data, medium caliber macro-tax burden can not be compared between countries. Because three kinds of macro-tax burdens on the fiscal revenue statistics level can not accurately measure the burden of China’s tax payers and the amount of the disposable resources of governmental expenditure, China should measure China’s macro-tax burden by using the ratio of governmental disposable revenue to GDP on the level of national economy calculation. Research results show that China’s macro-tax burden on the level of national economy calculation is higher than that of developed countries, however, China’s macro-tax burden based on IMF governmental revenue caliber is lower than that of IMF members.