Abstract: 　　　By using the spatial econometric approach to measure and analyze the differences and influence factors of the Tax Misery Index in China from 2010 to 2012. The study found out that the Tax Misery Index of China had significant spatial clustering and heterogeneity. The gender ratio, degree of aging had a significant negative impact on the tax misery index, while the population density, level of resident education, the unemployment rate, the proportion of non-tax revenue, fiscal decentralization and so on had a positive impact on the tax misery index. Finally, this essay putted forward that by reducing the proportion of non-tax revenue, scientific allocation of public service resources, increasing the proportion of financial benefit the people's live hood, it can alleviate the tax misery of our residents’.