有关税收收入占ＧＤＰ比重持续下降问题的研究，是当前经济与税收研究的焦点之一。不少专家学者认为，税收收入占ＧＤＰ比重下降的主要原因有，一是现阶段我国分配体制不健全，税外收入过多，导致宏观税负轻，微观税负重；二是税收征管工作有待进一步加强。本文从数量分析的角度，通过对税收占ＧＤＰ比重持续下降成因的数量分析，提出通过解决税制的结构性失调问题，保持税收收入与经济同步增长 Research on the problem of tax revenue continuing to decline in GDP is one of the focuses of current economic and tax research. Many experts and scholars believe that the main reasons for the decline of tax revenue in the share of GDP are as follows: First, the current distribution system in our country is not perfect and excessive tax revenue leads to macro tax burden and micro tax burden; Second, tax collection work remains to be done To further strengthen. From the perspective of quantitative analysis, through quantitative analysis of the causes of the continuous decline of the tax revenue share in GDP, this paper proposes to solve the problem of structural imbalance of the tax system and keep the tax revenues in pace with the economic growth