The negative influence of tax on residents’ happiness is defined as “tax burden”, based on the data of Chinese General Social Survey (CGSS2010), this paper analyzes tax and finance data of the corresponding districts and counties, and the results show that the residents' “tax burden” is not significantly affected by the medium-caliber tax of Chinese Government, but the “tax burden” of medium income group is relatively stronger, that value-added tax and turnover tax are positively correlated with the residents’ happiness sense, but personal income tax and consumption tax significantly bring “tax burden” to the residents, furthermore, the “tax burden” of personal income tax is higher than consumption tax. Governmental expenditure not only completely offsets the “tax burden” of the residents by macro-tax (the offsetting role is most significant in low income group), but also significantly promotes the happiness sense of the residents. The role of “the tax burden” by governmental expenditure on different taxes and different income groups is different. China should further optimize tax structure based on turnover tax, reform budget management system, improve self-revenue level and the expenditure level of the districts and counties, and increase expenditure proportion for the residents so as to really boost the happiness sense of Chinese residents, especially the low income group.