关于“两税”收入与ＧＤＰ增长挂钩若干问题的探讨□翁荣华１９９４年税制改革后的增值税和消费税（以下简称“两税”）是中央和地方财政收入的主要来源。随着经济的发展和税收工作的加强，“两税”收入逐年稳定增长，这对保证财政收入，加强宏观调控，促进经济发展起到了... Discussions on Some Issues Related to the Relationship between “Two Taxes” and GDP Growth □ Weng Ronghua Value-added tax and consumption tax (hereinafter referred to as “two taxes”) after the tax reform in 1994 are the main sources of revenue for the central and local governments. With the development of economy and the strengthening of taxation work, the income of the “two taxes” has been increasing steadily year by year, which has played an important role in ensuring financial revenue, strengthening macro-control and promoting economic development.