In recent years, Chongqing's economy has been growing rapidly, then led to a substantial increase in tax revenue,the growth rate of tax revenue has outnumbered GDP’s in many years. This paper is based on the theory of economic growth and tax revenue, from the point of view of expenditure method, making a detailed analysis on the relationship between tax revenue and economic growth in Chongqing, found that the promoting effects of household consumption, government purchase and investment on tax revenue decreased in turn. The ECM model is used to analyze the long-term equilibrium and short-term equilibrium relationship between the tax revenue and GDP in Chongqing, found that the long-term elasticity of GDP to tax revenue is greater than short-term elasticity,indicating that stimulating GDP growth in Chongqing will naturally lead to an increase in tax revenues.