一、优化经济与税收关系的思考 (一)提高经济发展质量是确保经济税源持续增长的原动力 经济对增值税、消费税(以下简称“两税”)收入的影响主要表现为:一是相关GDP规模的扩张。在税制、税负不变的情况下,相关GDP规模的扩张直接影响“两税”收入的增加。二是相关GDP结构的改善。如果相关GDP的结构向着高税负的方向移动,税收的负担率也将上升,则“两税”收入增加。三是相关GDP质量的提高。等量的相关GDP质量越高,所产生的“两 First, to optimize the relationship between economic and tax considerations (A) to improve economic development is the driving force to ensure sustained economic growth Source of economy of value-added tax, consumption tax (hereinafter referred to as “two taxes”) income mainly as follows: First, the relevant GDP size The expansion. In the tax system, the same tax burden, the expansion of the relevant GDP directly affect the “two taxes” revenue increase. Second, the improvement of the related GDP structure. If the structure of the relevant GDP moves toward a high tax burden and the tax burden rate will also rise, the income from the “two taxes” will increase. Third, the improvement of relevant GDP quality. The same amount of GDP related to the higher quality, resulting in "two