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西德的税收政策实践有着极为丰富的内容,对我国制订税收政策和管理体制有以下启示: (一)加强和改进税收管理.西德税收管理比较科学,税收体制及其结构也比较严密、完整和合理,并且十分重视税收在宏观经济中的调节作用.联邦德国减免税收的立法集中在联邦政府,它能通盘考虑全局的根本利益.这种税收管理硬化的作法,很值得我们借鉴.对我国的税制改革包括税收管理体制、税种、结构和立法等,均应全盘规划,
The tax policy practice in West Germany is extremely rich in content and has the following enlightenments for formulating tax policies and management system in China: 1. Strengthening and Improving Tax Administration The tax administration in the West Germany is comparatively scientific and the tax system and its structure are relatively tight and complete And reasonable, and attaches great importance to the regulatory role of the tax revenue in the macro-economy.The federal tax relief legislation focused on the federal government, it can take into account the overall interests of the root causes of this tax hardened practices, it is worth learning from our country The tax system reform, including the tax administration system, tax types, structure and legislation, should be comprehensively planned,