German tax system

Author: Ministry of Finance, Research Team of "International Comparison of Tax Systems"
Publisher:
Publish Date: 2004-11-01
Features: "Tax System of Germany" is one of the series "Foreign Tax Systems" organized by the Ministry of Finance. Germany is not only an old and developed industrial country in Europe but also has its own unique characteristics, such as a federal state system and government structure, a second-largest export-oriented economy in international trade, and a distinctive social market economy system. In addition, over the past decade, it has been in the process of unification between the former socialist planned economy model of East Germany and the social market economy model of West Germany. Moreover, as a major member of the European Union and an active promoter of European integration, Germany is also in the process of European monetary and financial integration and tax integration. All of these factors have profoundly influenced and constrained Germany's political and tax policies, leading to the formation of a relatively standardized, balanced, and hierarchical fiscal system, a market-oriented fiscal policy system under macro-control, as well as a tax rights division system and tax system and policies that are adapted to the fiscal system and fiscal policy. As a result, Germany has developed a relatively rigorous, thorough, detailed, yet relatively complex tax system. Through this book, we attempt to introduce the tax system of Germany and the latest tax system reform ideas and measures as authentically and systematically as possible. It is believed that this will be of reference and benefit to the construction of China's tax system and future deep tax system reforms.