经济和税收的关系,可以简单地概括为经济决定税收,税收对经济具有反作用。本文以我国为例,通过构建回归模型并分析两者之间关系,得出结论:我国经济和税收的关系符合经济增长决定税收的原则;我国税收收入对经济增长的促进作用有提升的空间。并对如何保持经济和税收协调发展提出相应的建议。 The relationship between economy and taxation can be simply summed up as determining the tax revenue for the economy, which has a negative effect on the economy. Taking China as an example, this paper constructs a regression model and analyzes the relationship between the two. It concludes that the relationship between economy and tax in our country is in line with the principle that economic growth determines tax, and that the tax revenue of our country can promote the economic growth. And put forward corresponding suggestions on how to maintain the coordinated development of economy and taxation.