我国处于经济迅猛发展的时期,税收收入对国家经济的发展有着非常重要的影响。本文从税收收入的众多影响因素中,选择国内生产总值(GDP)、财政支出、商品零售价格指数等三个因素;并利用Excel的线性回归功能进行分析。通过对线性模型分析,可以看出财政支出和商品零售价格指数对税收收入有独立的影响,并且利用不同的模型可以发现财政支出对税收收入的影响最大。 China is in a period of rapid economic development. Tax revenue has a very important impact on the development of the country’s economy. In this paper, we choose three factors of gross income tax revenue, such as gross domestic product (GDP), fiscal expenditure and commodity retail price index, and use Excel’s linear regression function to analyze. By analyzing the linear model, we can see that the fiscal expenditure and the retail price index have an independent impact on tax revenue, and using different models, we can find that the fiscal expenditure has the greatest impact on tax revenue.