有关统计资料表明 ,１９８６年税收收入占ＧＤＰ的比重为２０．４９ %，到１９９６年 ,下降到１０．０７ %，１０年时间下降了１０．４２个百分点，降幅达５０ %以上 ①。税收的增长来源于ＧＤＰ的增长 ,税收收入的变化与经济运行的质量有着重要的关系 ,二者在理论上的关系应呈 Relevant statistics show that the tax revenue accounted for 20.49% of GDP in 1986, down to 10.07% in 1996 and 10.42% in 10 years, a drop of over 50%. The growth of tax revenue comes from the growth of GDP. The change of tax revenue has an important relationship with the quality of economic operation. The theoretical relationship between the two should be