税制改革以来特别是近几年来，我国税收收入快速增长，1998～2000年，我国税收收入分别为8552亿元、10312亿元和12660亿元，分别比上年增长13.3%、13.4%和22.8%。面对税收的强劲增长，有人认为税收增长与经济增长不符，税务机关有收“过头税”之嫌。笔者认为，我国实行指令性税 Since the reform of the tax system, especially in recent years, the tax revenue in our country has been growing rapidly. From 1998 to 2000, China’s tax revenue was 855.2 billion yuan, 10.312 billion yuan and 1.266 trillion yuan, up by 13.3%, 13.4% and 22.8% respectively over the previous year, . In the face of the strong growth of tax revenue, some people think that the tax revenue growth does not match with the economic growth and the tax authorities have suspected that they have “over-taxed.” In my opinion, China’s implementation of mandatory tax