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本文认为，税收弹性理论，是西方税收学的一个重要内容，对我国同样有重要的现实意义和作用。作者运用税收弹性，对我国税收增长与经济发展的关系作了科学分析，指出改革１４年以来我国税收收入的绝对额每年都有所增加，但税收增长速度明显慢于经济增长速度，其原因是由于现行税收制度自身缺乏弹性功能、承包制与税前还贷严重削弱了税收弹性，以及经济效益下降使税收弹性减弱。对此，作者认为，应尽快建立以全面增值税作为第一主体税种，以规范的所得税作为第二主体税种的富有弹性的税制；取消税前还贷、以税还贷等，以修复被侵蚀的税基；加强税收征管；推广税利分流，实行税后承包。并认为，我国税收弹性值应从近年来的０．６６提高到１—１．２０。
This paper argues that the theory of tax flexibility is an important part of taxation in the West and also has an important practical significance and effect on our country. Using tax flexibility, the author makes a scientific analysis of the relationship between tax revenue growth and economic development in our country. He pointed out that the absolute amount of tax revenue in our country has increased every year since the reform was implemented in 14 years, but the tax revenue growth rate is obviously slower than the economic growth rate Due to the lack of flexibility of the current tax system itself, the contract system and pre-tax repayment seriously weakened the tax elasticity and the decrease of economic efficiency reduced the tax elasticity. In this regard, the author believes that as soon as possible to establish a comprehensive value-added tax as the first main tax, the standard income tax as the second main tax types of flexible tax system; abolition of pre-tax repayment, tax repayments, etc., to repair the eroded Of the tax base; strengthen tax collection and management; promotion of tax and profit diversion, the implementation of tax contract. And that, China’s tax elasticity of value should be increased from 0.66 in recent years to 1-1.20.