自1994年税收制度改革以来,税收收入实现了持续快速的增长,2007年全国税收收入突破5.2万亿元,十四年间,税收收入增加了9倍,而同期GDP总量增加了4.3倍。税收十四年间年平均增长率为18.5%,而同期GDP年平均增长率为9%。本文拟对税收增长因素进行分析,并指出如何协调二者增长。 Since the reform of the taxation system in 1994, tax revenue has achieved sustained and rapid growth. In 2007, the national tax revenue exceeded 5.2 trillion yuan. In the fourteen years, the tax revenue increased by 9 times, while the total GDP in the same period increased by 4.3 times. The average annual tax revenue for the fourteen years was 18.5%, while the average annual GDP growth rate for the same period was 9%. This paper intends to analyze the factors of tax revenue growth and point out how to coordinate the growth of both.