Abstract: Abstract: The general method of the measure of actual tax burden is the average effective tax rate. The international standard method could be used to estimate the provincial labor, capital and consumption effective tax rate in 1998-2012, reflecting the real burden of the three factors, and compares them with other countries. The calculation results show that: The labor income effective tax rate is rising among provinces, capital effective tax rate first decreased and then increased, the consumption effective tax rate exhibits irregular upward trend. The capital effective tax rate is far higher than that of labor income and consumption expenditure effective tax rate. The labor and consumption effective tax rates are below average level in the world, while the capital effective tax rate is above average level. By area comparison, Labor, Capital and Consumption Effective Tax Rates are the highest in the eastern regions, those in the western regions are slightly lower, the medium regions are the lowest. These demonstrate the tax burden in the western regions is relatively higher, we Should explore suitable ways to reduce the tax burden in Western Regions, to balance the area tax burden among regions.