通过对成都地税收入的纵向分析以及与国税实力相当的副省级城市的地税收入的横向比较分析,我们发现:“十五”期间,成都市地税收入呈规模快速扩大、宏观税负提高、主体税种稳定、区域积聚明显、与国税收入的绝对差额显著减小、重点税源集中在第三产业及股份制企业、增速逐渐加快、税收弹性由低转高、税收规模优势逐渐增强等特征,同时也存在一些诸如宏观税负低等问题。最后,文章就此提出了一些有针对性的建议意见。 Through the longitudinal analysis of the local government revenue in Chengdu and the horizontal comparative analysis of the government revenue in the sub-provincial cities with comparable national tax revenue, we find that during the “Tenth Five-Year Plan” period, the revenue from local government revenue in Chengdu increased rapidly and the macro tax burden increased The main types of taxes were stable, with obvious regional accumulation. The absolute difference from the national tax revenue was significantly reduced. The key sources of revenue were concentrated in the tertiary and joint-stock enterprises, with the growth rate accelerating, the tax elasticity turning from low to high, and the tax revenue scale advantage gradually increased. There are also some problems such as low macro tax burden. Finally, the article made some targeted suggestions.