ＧＤＰ即国内生产总值，它是衡量一国经济增长、财力集中程度的重要指标，也是国际通用的衡量税收负担水平的指标。税收是作为政府收入的一种来源而存在的，政府收入占ＧＤＰ的比重，就包括了税收占ＧＤＰ的比重。税收的增长不仅应与ＧＤＰ的增长同步，而且要大了ＧＤＰ的增长 GDP is gross domestic product. It is an important index to measure a country’s economic growth and financial concentration. It is also an internationally accepted indicator to measure the level of tax burden. Taxes exist as a source of government revenue, and government revenue as a share of GDP includes tax revenue as a share of GDP. Tax revenue growth should not only be synchronized with GDP growth, but also a big increase in GDP