改革开放以来,我国社会经济体制不断深化经济飞速发展,我国税收在经历了波动后呈现出快速增长的趋势。本文分析了税收的5个方面的影响因素,并分析了税收的积极作用。最后,结语总结制定合适的税收政策促进税收增长,充分发挥税收的积极作用。 Since the reform and opening up, China’s social and economic system has been deepening its rapid economic development. The tax revenue in our country shows a rapid growth trend after it has experienced fluctuations. This article analyzes the five factors that affect tax revenue and analyzes the positive role of tax revenue. Finally, the conclusion summed up the formulation of appropriate tax policies to promote tax revenue, give full play to the positive role of tax revenue.