税收增长与经济增长具有非常密切的关系。目前我国实行以流转税为主体的税制结构,其中增值税和营业税占据了很重要的地位,因此研究流转税与长期经济增长间的协调关系具有重要的理论和实践意义。本文考察了这两个税种与经济增长的长期稳定关系,通过协整关系的实证检验发现,营业税、增值税和经济增长之间存在长期稳定关系。根据实证研究结论,本文还对今后我国税制改革提出了相关建议。 Tax revenue growth has a very close relationship with economic growth. At present, China adopts the structure of the tax system with turnover tax as its main body, in which value-added tax and sales tax occupy an important position. Therefore, it is of great theoretical and practical significance to study the coordination between turnover tax and long-term economic growth. This paper examines the long-term and stable relationship between the two taxes and economic growth. Through the empirical test of the co-integration relationship, it finds that there is a long-term and stable relationship between business tax, value-added tax and economic growth. According to the conclusion of empirical research, this paper also put forward some suggestions for the future tax reform in our country.