影响税收占国内生产总值比重的若干因素□刘佐近年来，特别是１９９４年税制改革以来，随着我国国民经济的持续、快速增长和税收工作的全面加强，我国的税收收入也呈现出逐年稳定增长的好势头，这对于保证财政收入，加强宏观调控，促进改革和各项事业的发展起了重要的作用... In recent years, especially since the tax system reform in 1994, with the continuous and rapid growth of our national economy and the overall strengthening of taxation work, the tax revenue in China has also shown year-on-year growth The good momentum of steady growth has played an important role in ensuring fiscal revenue, strengthening macro-control and promoting reform and the development of various undertakings.