2003年以来的中国经济高速增长期间,税收增长连年高于经济增长,2008年国际金融危机爆发以来,中国经济增速放缓但仍在增长,而税收收入已出现了负增长。本文通过比较增值税税基与工业增加值的构成,分析增值税收入增长与工业经济增长存在差异的原因,对中国税收增长与经济增长不协调的原因进行了探讨。 Since 2003, China’s rapid economic growth, tax revenue year after year higher than economic growth, since the outbreak of the international financial crisis in 2008, China’s economic growth slowed but is still growing, while the tax revenue has been negative growth. By comparing the composition of VAT base and industrial added value, this paper analyzes the reasons for the difference between VAT revenue growth and industrial economic growth, and discusses the reasons for the uncoordinated tax growth and economic growth in China.