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此文认为，我国税收比率下降既是导致政府预算储蓄率下降的主要原因，‘又是家庭储蓄率快速增长的主要原因；而且从总的来看，我国税收对储蓄增长具有促进作用。在我国市场体系尤其是资金市场还不发达的今天，政府应采取相应的税收政策与措施来增加税收收入，提高税收比率，以增加政府预算储蓄，促进我国的资本形成，最终促进我国的经济发展。
This paper argues that the drop of tax revenue ratio in our country is not only the main reason leading to the decline of government budget saving rate, but also the main reason for the rapid growth of household savings rate. And in general, tax revenue in our country can promote the growth of savings. In our country’s market system, especially the capital market is still underdeveloped today, the government should take appropriate tax policies and measures to increase tax revenue and raise tax rates in order to increase the government budget savings, promote China’s capital formation, and ultimately promote China’s economic development .