Abstract: To develop the design and computational theory for GFWRP reinforced concrete structure, GFWRP reinforced concrete column specimens were designed and fabricated with different tube diameters, thicknesses and winding angles. The axial compression testing of the specimen was conducted, and its experimental results were analyzed based on the regression method. The equations describing the development of Poisson’s ratio and corresponding axial strain of GFWRP-concrete columns at the critical point and failure point were obtained. The equation to predict Poisson’s ratio development in the whole axial compression process was presented. So the peak Poisson’s ratio and corresponding axial strain of any GFWRP-concrete column can be forecasted in terms of the properties of its constituent materials, which can be used to predict the practical structural resistance and deformation capacity of the GFWRP-concrete column. According to the experimental and theoretical results, the Poisson’s ratio developments between GFWRP-concrete and traditional steel-concrete columns are quite different. The effect of the fiber winding angle of GFWRP tubes on the Poisson’s ratio of the combined structure under axial compression was analyzed. It reveals nearly inverse Poisson’s ratio dependences on the fiber winding angle. The results provide the theoretical basis for setting up the rational GFWRP-concrete structure standards.