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14税收（dlesteuer）税收政策是德国的重要财政政策（dieFinanzpolitk），也是社会福利市场经济强调的一项再分配（dieUmverteilung）政策。德国的税收有4o多种，有不同的分类法，主要有4种：1）直接税（diedirekteSteuer）和间接税（dieindirekteSteuer），直接税的应纳税者同
14 Tax (dlesteuer) Tax policy is Germany’s important fiscal policy (dieFinanzpolitk), but also a dieUmverteilung policy emphasized by the social welfare market economy. There are more than 4o kinds of taxes in Germany, and there are four different taxonomies: 1) diedirekteteteuer and dieindireteteteuer, taxpayer of direct tax