提高税收收入占ＧＤＰ比重的对策与选择编者按税收收入占国内生产总值（ＧＤＰ）的比重，是衡量一国宏观税收负担水平的主要指标，是税收制度和调整税收政策时首先要考虑的核心内容。税收收入占ＧＤＰ的比重的变化，直接折射出一国宏观税收负担水平，也直接影响到国民经济... The Countermeasures and Choices for Increasing the Tax Revenue as a Percentage of GDP Editor’s Note: Tax revenue as a share of gross domestic product (GDP) is the key indicator of a country’s macro tax burden. It is the core of the tax system and the tax policy to be considered first content. Tax revenue changes in the proportion of GDP, a direct reflection of a country’s macro tax burden, but also directly affect the national economy ...