Based on the indicator system of fiscal development independence index and in view of the current hot issues in the fiscal field，this paper constructs a number of representative independence indicators and makes a comparative study of 15 major countries in the world. This paper finds that China’s small-caliber macro tax burden was at a low level and was decreasing year by year，while China’s medium-caliber and large-caliber macro tax burden levels were relatively higher；China’s fiscal Engel coefficient and livelihood expenditure density were at a low level；the risk of China’s fiscal deficit cannot be underestimated and the level of fiscal self-sufficiency was lower than other countries；China’s government debt level and debt cost were lower，but we should be alert to the risks of higher urban investment debt of local governments，less liquid financial assets and rising debt cost.