在我国，弹性理论的研究取得了许多新成果，特别是在税收方面，近年来人们利用税收弹性，研究税收与经济增长的关系，以及税制对经济的影响等，并取得了一些成果。许多文章认为，我国的税收弹性应保持在０．８－１．２之间为宜。本文分析宏观税负持续下降与税收弹性的关系，我 In our country, many new achievements have been made in the study of elasticity theory. Especially in terms of tax revenue, people have made use of tax elasticity in recent years to study the relationship between tax revenue and economic growth and the impact of taxation system on the economy. Some achievements have been made. Many articles believe that China’s tax elasticity should be maintained between 0.8-1.2 is appropriate. This article analyzes the relationship between the continuous decline of macro tax burden and tax elasticity, I