Taxation issues, especially major taxation issues, should be studied not only from the microscopic but also from the macroscopic perspective. The extraordinary magic of our tax collection and management comes from the huge "taxation room" left by our current tax system. It's because of the massive "taxation room" that China's tax collection and management is more effective in boosting the tax revenue than any other nations. The booming activities of tax collection and management bring new things or changes to us one by one and also surprisingly remind us with fresh examples that tax collection and management is a very important macro variable. With regard to China's tax burden, the so-called Tax Misery Index comes to our mind. Most people are delighted and excited about the tax revenue growth especially the rapid growth but are astounded and worried about the revenue decrease, and even about a small decline in the revenue growth.