Currently there are many literatures on the issue of the economic growth effect of fiscal policy. In the process of the development of tax system appears a tendency developing from non-taxation neutrality to taxation neutrality since reform and opening, after 1994 Fenshuizhi reform, our country carry out a tax system with "lower tax rate, broad tax base, less tax concession, no discrimination, simplified tax system, strict administration", and a correct relationship in dealing with taxation neutrality and taxation coordinative control.The paper uses the principle of taxation neutrality to analyze taxation economic effect from economic development and stabilization and productiveness & fairness point of view, to analyze the relationship between income tax imposition concerning with the effect of labor supply, income of savings and the effect of substitution, a survey of income tax bringing influence over investment has also been made. The paper analyzes cause of our country tax economic effect being good, our should play income tax a role in disposing resources.This paper empirically investigates the relationship between fiscal decentralization and economic growth, our find that fiscal decentralization is provided with positive function on economic growth after 1994 Fenshuizhi reform, economic growth effect of fiscal decentralization possesses significantly time differences and interregional differences. System reform and design of transfer payments and constitution of government fiscal payment influences on the relationship between fiscal decentralization and economic growth too. The paper uses the theory of economic growth to analyze the economic effect of fiscal payment, data in China are filled as samples to carry out an empirical test, the following conclusion is drawn in the end: fiscal economic investment and fiscal technology and education expenditure is positively relevant to output. China's fiscal economic investment promote the increase of GDP and capital stock, China's fiscal technology and education expenditure promote the increase of GDP and total factor production, despite of certain differences in the specific way and effectiveness. China government should increase its fiscal economic investment and fiscal technology and education expenditure, improve it's expenditure structure and schedule so as to promote the economy transition and long-run economy growth.On an empirical analysis basis, the paper employs an econometric model and presents an innovative estimate of optimum scale of government fiscal payment. The paper analyzes horizontal of taxation burden and size of fiscal payment reflect the degree that government intervene in market, the relationship of economic growth and optimal taxation burden, the relationship of economic growth and optimal fiscal payment. The paper developed a endogenous growth model in using experience data of taxation burden horizontal and fiscal payment size, estimated the optimal taxation burden and optimal fiscal payment being beneficial to economic growth.