Tax revenue is the main part of the finance revenue, and it plays an important role in the process of achieving the finance goals and promoting the economic development. Tax revenue flexibility is a main index which reveals the whole country's burden on the main macro-economy. The paper did an empirical research on national tax revenue flexibility in Chongqing from the total and structural perspectives, and it shows that there are some fluctuations during 2005~2009, which are still within a normal range. Tax revenue promotes Chongqing's economic growth.