Macro tax burden is a perspective to observe fiscal risk. Although it is not necessarily directly related to fiscal risk，the level of macro tax burden can reflect the size of a country’s fiscal risk. This report first reviews the evolution characteristics of China’s macro tax burden since 1994. Specifically，the macro tax burden level of small and medium calibers in China has experienced a long and steady rise for 15 years，after the financial crisis in 2008，there was a steady growth，but since 2016，there has been a rapid decline. Since china’s economic development has entered a new normal，the economy has been declining and tax reductions have continued to increase. Since 2016，the proportions of tax revenue to GDP，to general public budget revenue and to general public budget expenditures have all shown a significant downward trend. While tax policy resolves public risks，its supporting role for finance is weakening，and fiscal risks are gathering. Secondly，we observe the world’s major developed economies and find that their macro tax burdens are rising amid fluctuations. Based on this，we made a judgment on the trend of macro tax burden in china during the “14th Five-Year Plan” period，We believe that “stability” and “optimization” are the main keynotes of china’s macro tax burden adjustment in the future，and put forward some reform suggestions to stabilize the macro tax burden.