China's Taxation Limit,Tax Structure and Economic Growth

China's optimal macro tax burden has been a major concern of people for many years,and different conclusions are made because of the peculiarity of China' s financial system and the diversity of research approaches. By setting the optimal goal of macro tax burden as maximizing the growth rate of economy,taking macro tax burden and tax structure into consideration, and estimating the optimal macro tax burden of different statistic standard,this paper finds out that the present level of actual tax burden has exceeded the optimal limits,and tax structure is positively correlated with the growth rate of GDP to a certain extent. Suggestions on lowering the macro tax burden and optimizing tax structure are proposed.