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税收是基于地区经济水平,是宏观调控的杠杆。从云南省GDP增长和税收收入增长弹性分析云南税收收入与经济增长的影响,建议优化税制结构,建立合理税负水平,促进云南经济持续稳定增长。
Taxation is based on the regional economic level and is the lever of macro-control. From the elasticity of Yunnan’s GDP growth and tax revenue growth, this paper analyzes the influence of tax revenue and economic growth in Yunnan Province, proposes to optimize the tax structure and establish a reasonable level of tax burden so as to promote the sustained and steady growth of Yunnan’s economy.