1.简介。 德国是一个具有三级行政管理机构的联邦制国家,除联邦政府外,它下属的部委分设在现首都柏林和前首都波恩;德国共有16个联邦州以及若干的地方行政机构。 在德国,每一个地方的管理机构都是根据自身所得的收入以及共享的收入来分配税收收入。举例来说,对于地方政府而言,其税收的一部分来源于全部的可获得的不动产税,此外还有固定百分比的收入来源于分享的增值税和所得税。德国的主要税收的征税权在各级政府间的分配见表一。 2.德国联邦州之间的财力均衡 1 Introduction. Germany is a federal state with three levels of administration. Apart from the federal government, its subordinate ministries are now located in the capital, Berlin, and the former capital, Bonn. Germany has 16 federal states and several local administrations. In Germany, the governing body in each place allocates tax revenue based on the income earned and the revenue shared. For example, for local governments, part of the tax revenue comes from the full range of real estate tax available, plus a fixed percentage of revenue from shared value added tax and income tax. The distribution of the taxation power of Germany’s major taxes at all levels of government is shown in Table I. 2. The financial balance between the German federal states