Tax changes economic behavior and distorts resource allocation,so it produces ex-cess burden.It is important to estimate excess burden for systemic tax reform.This paper uses the GTAP model to estimate the marginal excess welfare burden of tax in various countries,and estimate the economic effects of all-round tax cut and indirect tax cut policy.The conclusion of this paper is of some value for tax reform in China.It indicates that China's excess burden of tax is at the medium level,but there is still space to increase the tax efficiency,and structural tax cuts can better serve the policy of stabilizing prices and restructuring targets.%在我国税收规模连年高速增长，税收负担是否过重热议的背景下，从税收超额负担的视角对各国税收效率进行了比较，并测算了全面减税和对间接税减税两种政策的经济效应。结果表明，中国的税收超额负担处于中等水平，但仍存在减税增效的空间；对间接税减税的结构性减税政策能更好的符合稳物价、调结构的政策目标。
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