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德国税收制度严谨、周密、细致。德国税收立法采取了税收通则和单行税法相结合的立法方式,税收结构非常复杂。按税收来源可分为直接税和间接税,按征税机构可分为联邦税、州税、地方税,以及联邦、州、地方三级或两级共同征收的共享税。德国实行以共享税为主体的分税制。共享税税种主要包括:增值税、工资税、个人所得税、公司所得税等;联邦专享税包括:关税、消费税(石油税、咖啡税、盐税、香槟酒税)、保险税、团结附加税等;各州的专享税包括:土地购置税、遗产(赠与)税、机动车税、啤酒税、赌场税、火灾防护税等;地方专享税包括:工商税、土地税、娱乐税、饮料税、养狗税、猎钓税、赛马税等。按税种主要可分为三类:一是所得税类,其中包括个人所得税、公司所得税、工商税、附加税等;二是财产税类,其中包括遗产(赠与)税、土地税等;三是流转税类,其中包括增值税、土地购置税、保险税、关税等。本期,本刊特向读者介绍德国税法体系中的财产税体系。
Germany’s tax system is rigorous, thorough and meticulous. The tax legislation in Germany adopted a combination of tax rules and the tax law of one-way legislation, the tax structure is very complicated. According to tax sources can be divided into direct tax and indirect tax, according to the tax authorities can be divided into federal tax, state tax, local tax, and federal, state, local three or two levels of shared tax collection. Germany implements the sharing tax as the main part of the tax system. The types of tax sharing include: VAT, payroll tax, personal income tax, corporate income tax, etc .; federal exclusive tax includes: customs duties, consumption tax (petroleum tax, coffee tax, salt tax, champagne tax), insurance tax, Exclusive taxes for each state include land acquisition tax, heritage (gift) tax, motor vehicle tax, beer tax, casino tax, fire protection tax, etc. Local exclusive tax includes: industrial and commercial tax, land tax, entertainment tax, Dog tax, hunting tax, horse racing tax and so on. According to the tax can be divided into three categories: First, income tax categories, including personal income tax, corporate income tax, industrial and commercial tax, additional tax, etc .; Second property tax, including estate (gift) tax, land tax, etc .; Taxes, including value added tax, land acquisition tax, insurance tax, customs duties, etc. In this issue, we specifically introduce the reader to the property tax system in Germany’s tax system.