社会生产力发展水平是决定税收水平与税制结构的最基本因素,而最能代表生产力发展水平的是一个国家的国内生产总值的水平。我国长期的计划经济体制造成政府的税收主要来自于企业,很少来自于个人;税收形式以间接税为主,税制设计的主体税是商品劳务税。那么,我国的税收究竟按照怎样的轨迹运动,我国的税收发展与国民经济发展究竟存在怎样的 The level of development of social productivity is the most basic factor that determines the level of tax revenue and tax structure. The most representative of the level of productivity is the level of a country’s gross domestic product. China’s long-term planned economy resulted in the government’s tax revenue mainly from enterprises, rarely from individuals; the tax form is mainly indirect tax, the tax system is the main body of goods tax. So what is the trajectory of tax in our country? How does the tax development in our country and the national economy develop?