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一、税收管理体制 1.税收立法联邦德国的税收分为中央税、地方税以及中央和地方共享税。这三类税收的立法权从形式上看,全部属于中央,地方无权自行制定税法。但实际上,中央在税收立法上只是起一个召集人的作用,将大多数州的意见集中起来而已。无论是制订新的税收法规,还是对现行税法进行实质性的修改,中央的方案只有得到多数州的赞同才能得以通过,无权做硬件的规定。
First, the tax administration system 1. Tax Legislation Federal Germany’s tax revenue is divided into central tax, local tax and central and local shared tax. In terms of the legislative power of these three types of taxes, all belong to the Central Government, and localities have no right to make their own tax laws. In fact, however, the Central Government acts only as a convenor in tax legislation, bringing together the opinions of most states. Whether it is formulating new tax regulations or substantively revising existing tax laws, the central program can only be adopted without the approval of most states and does not have the power to make hardware provisions.