GDP作为衡量一个国家或地区经济水平最基本的总量指标，税收与之呈现正相关关系。税收占GDP的比重，是反映总体税负水平的重要尺度，也是衡量国家对宏观经济调控能力及税收征管水平的重要依据。近年来，税收虽然保持了与国民经济同步增长的速度，但占GDP的比重偏低，究其原因， GDP as a measure of a country or region’s economic level of the most basic indicators of the total amount, the tax shows a positive correlation. Tax revenue as a share of GDP is an important measure reflecting the overall level of tax burden. It is also an important basis for measuring the state’s ability to control the macroeconomy and the level of tax collection and administration. In recent years, though tax revenue has kept pace with the growth of the national economy at the same pace, its share in GDP is low,