近几年来，在经济发展过程中，伴随着积极财政政策的深入贯彻实施，税收在保证财政收入、加强宏观调控方面所起的作用越来越重要。但与此同时，税收增长快于经济增长的状况已引起了社会各界的广泛关注，有的认为税收增长是纳税人负担加大的直接原因，还有的认为出现了税收紧缩 In recent years, along with the thorough implementation of the proactive fiscal policy in the process of economic development, the role of tax in ensuring fiscal revenue and strengthening macroeconomic regulation and control has become increasingly important. However, at the same time, the situation that tax revenue growth is faster than economic growth has aroused widespread concern in the community. Some believe that the tax revenue growth is the direct cause of the taxpayer’s burden increasing. Others think that the tax tightening