7月上旬夏休之前,西德联邦议院及参议院最后通过了讨论近一年的税制改革方案。这个方案涉及面很广,从公司所得税、最高个人所得税率直至企业雇员的廉价午餐和购买本公司产品的折价回扣,牵动千家万户。据西德政府计算,这个将在1990年生效的方案减税总额将高达372亿西德马克,如果扣除新开征的税种和取消某些税务优惠部分,净减税额为191亿马克。西德政府称这是一个具有“世纪意义”的计划,将提高个人购买力和企业自身活力,会促进投资和就业,达到促进经济增长的目标。 1982年10月联盟党从社民党手中接过政权以 Before the summer break in early July, the Bundestag and the Senate finally passed a tax reform program for nearly a year. The program involves a wide range of activities, ranging from corporate income tax, the highest personal income tax rate to the cheap lunch of corporate employees and discount rebates for the purchase of our products, affecting millions of households. According to the West German government, the total tax credit for this program, which will come into force in 1990, will amount to 37.2 billion marks. The net amount of tax deduction will be 19.1 billion marks if the newly levied taxes are deducted and certain tax concessions are canceled. The West German government said this is a plan of “century significance”, which will enhance the purchasing power of individuals and the vitality of enterprises and will promote investment and employment and achieve the goal of promoting economic growth. In October 1982, the Coalition Party took over the power from the Social Democrats