Under the influence of slowing economic growth and other factors, the growth rate of China's household consumption has been declining. Fiscal and taxation policies are an important means of regulating residents 'income. Levying more taxes and fees on links with lower production efficiency will increase residents' actual income and have a positive impact on the consumer market. How to judge the level of production efficiency has long been the subject of controversy in the economic field. Based on the data of all 30 provinces, this article uses the return on investment as the main basis for judg...