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通过对我国税收收入与GDP增长相关性的理论与实证分析,从税收弹性角度研究了两者之间的关系,分析了目前我国税收收入高增长的深层原因;并且阐述了我国税收收入高于GDP增长的现象及其原因。最后就如何实现我国税收收入的持续增长与GDP增长良性循环机制提出了对策。
Through the theoretical and empirical analysis of the correlation between China’s tax revenue and GDP growth, the author studies the relationship between the two in terms of tax flexibility and analyzes the underlying causes of the current high tax revenue growth in China. It also elaborates that China’s tax revenue is higher than GDP The phenomenon of growth and its causes. Finally, some countermeasures are put forward on how to realize the sustainable growth of tax revenue and the virtuous circle mechanism of GDP growth.