１９９０年东西德合并后成立德意 志联邦共和国。统一后的德国在联邦下设１６个州，１２０００多个县市。从税种设置看，德国的税收分共享税和专享税、主要的税种象个人所得税、增值税等都列为共享税；从税收管理体制看，德国的税收立法权相对集中于联邦．而税收征收管理权分散 In 1990, after the merger of East Germany formed the Federal Republic of Germany. After reunification, Germany has 16 states and 12,000 counties and cities under the federal government. From the tax setting, Germany’s tax revenue share tax and exclusive tax, the main taxes like personal income tax, value-added tax, etc. are listed as shared tax; from the tax management system, Germany’s tax legislative power is relatively concentrated in the federal. The tax collection and management authority scattered