地区生产总值(GDP)和税收收入都是反映一个地区综合经济实力的重要指标,也是各级政府、经济管理部门、专家学者普遍关注的指标。特别是近年来随着经济发展方式的加快转变,经济发展质量和效益的不断提升,税收呈现快速增长,且增速高于GDP增速,引起有关部门、民众的关注和质疑,成为经济热点话题。一、地区生产总值与税收关系地区生产总值是一个地区所有常住单位在一定时期内生产活动的最终成果。它是经济发展的代表性指标。税收是国家为实现其职能,凭 Both gross domestic product (GDP) and tax revenue are important indicators that reflect the comprehensive economic strength of a region and are indicators of widespread concern by all levels of government, economic management departments and experts and scholars. Especially in recent years, with the accelerated transformation of the mode of economic development, the continuous improvement of the quality and efficiency of economic development, the rapid growth of tax revenue and the growth rate above the growth rate of GDP, which have aroused the concern and doubt of relevant departments and people and become a hot topic of economy . I. The Relationship between Gross Regional Product and Taxation Gross domestic product is the final product of all production activities of all resident units in a region over a certain period of time. It is a representative indicator of economic development. Tax is the state to achieve its functions, with