税收增长主要是经济增长、税收政策和征管因素三方面互相作用的结果。本文通过对1 997— 2 0 0 2年间地税主要税种与相应宏观经济指标进行分析 ,具体量化出这个时期以上三因素对新疆地税收入增长的平均影响分别占 78 2 5 %、 -7 94%和 2 9 69%。从本质上揭示了积极财政政策和经济结构调整是税收超GDP增长的根本原因 ,税收增长不仅取决于经济总量 (GDP)的增长 ,而且更取决于经济结构 Tax revenue growth is mainly the result of the interaction of economic growth, tax policies and tax collection and management. Based on the analysis of the main tax types and corresponding macroeconomic indicators of local tax during 1997-2002, this paper quantifies the average impact of the above three factors on the growth of local government revenue in Xinjiang during this period from 78 2 5% to -7 94% and 2 9 69%. It essentially reveals that the active fiscal policy and the economic restructuring are the fundamental reasons for the excessive tax revenue growth. The tax revenue growth depends not only on the economic growth (GDP) but also on the economic structure