税收增长是否与经济增长同步,是税收收入分析的主要方法之一。但税收增幅与经济增幅不是简单的弹性关系,目前对工业增值税同工业增加值的弹性关系已找到一些不可比因素,主要是:增加值中间投入与增值税进项抵扣归属期处理的不同,产品销售率变化影响增值税而不影响产值,出口大于 Whether the tax revenue growth is in pace with economic growth is one of the main methods of tax revenue analysis. However, the increase in tax revenue is not a simple elastic relationship with the economic growth. At present, some incomparable factors have been found in the flexible relationship between industrial value added tax and industrial added value. The main reasons are: differences in the vesting period of the intermediate value-added and value- Changes in product sales rate affect the VAT without affecting the output value, the export is greater than