从宏观经济学的角度考察,工商税收收入增减的直接决定因素主要有经济增长率、价格总水平和宏观税收负担水平的高低。因此分析工商税收的发展变化,也应从以上三个方面进行。但在日常税收分析的实践中,通常是对税收总量在一个较短的时段进行简单的微观的对比分析,受多种因素的制约,往往很难把税收置身于经济发展的大环境中从宏观角度予以综合分析研究,特别是对经济发展过程中各涉税因素对工商税 From the perspective of macroeconomics, the direct determinants of industrial and commercial tax revenue increase and decrease are mainly the economic growth rate, the general price level and the macro tax burden level. Therefore, analysis of industrial and commercial tax changes, but also from the above three aspects. However, in the practice of daily tax analysis, it is usually a simple micro-analysis of the total tax revenue in a relatively short period of time. Due to many factors, it is often difficult to put taxes in the environment of economic development. A comprehensive analysis of the macro perspective, in particular, the economic development process of the tax factors on industrial and commercial tax