当前,税制改革已成为世界性浪潮,一些国家纷纷降低税率、减少优惠、简化税制,这给西德造成了外在的压力。而且,西德内部也存在着一些压力,如仍依靠增发货币量、降低税率,已很难指望经济会有较快的增长。因此,两德政府将原定于1990年执行的减税计划提前到1988年实施。在1988年对雇员和企业实行减免税为120亿马克左右,促进企业投资和私人消费。在1988年还实行了“特别计划”,政府在今后三年内对环境保护、中小企业和邮电事业投资210亿马克,以促进这些企业的发展,带动经济界的繁荣。西德政府采取减税计划和实施“特别计划”,这对企业投资和私人消费是有利的。但是由于减税,要影响当年的财政收入,相对要缩减国家投资的消费支出。所以,实行减税和“特别计划”,能否达到预期目的, At present, the reform of the tax system has become a worldwide wave. Some countries have reduced their tax rates, reduced concessions and simplified the tax system one after another, putting external pressure on West Germany. Moreover, there are also some pressures in West Germany. For instance, it still can hardly expect the economy to have a rapid growth if it still relies on the issue of additional currency and lower the tax rate. Therefore, the German-German government implemented the tax-reduction plan originally scheduled for implementation in 1990 until 1988. In 1988 tax and exemption taxes on employees and enterprises were around DM 12 billion, boosting corporate investment and private consumption. In 1988, a “special plan” was also introduced. The government has invested 21 billion marks in environmental protection, small and medium-sized enterprises and posts and telecommunications in the next three years so as to promote the development of these enterprises and boost the prosperity of the economic circles. The West German government to take tax cuts and the implementation of “special plan”, which is conducive to business investment and private consumption. However, due to tax cuts, to affect the current fiscal revenue, the relative reduction of spending on national investment spending. Therefore, the implementation of tax cuts and “special plans” can achieve the expected purpose,