Abstract: The relationship between the tax revenue and economic growth can be more accurately described by adopting the revised macro tax burden after eliminating the impact of non-tax factors on economic growth. The findings of this study indicate that there exists negative correlation between China's macro tax burden and economic growth, but the taxation structure is positively correlated to the economic growth, and the non-tax factors are more and more favorably affecting the economic growth. During the latest 10 years, the caliber of China's three macro tax revenue, especially the large caliber of the actual tax burden, is higher than that of the optimal macro tax burden, even goes beyond the upper limit of the interval of the optimal tax burden. Therefore, from the perspective of economic growth, China should reduce properly the macro tax burden, further optimize the taxation structure, increasingly lower the percentage of indirect tax, and make full use of the synergistic effect of such non-tax factors as the fiscal policy, the monetary policy, the industrial policy and so on.

Key words: optimal macro tax burden, taxation structure, non-tax factors, economic growth