联邦德国的财政(税收)体制,是建立在各级政府分权自治的基础上的,事权与财权相一致。事权划分的原则是,某一种事务适合于哪级政府办,哪一级办效果最好,就交给哪一级政府办。这种体制较好地发挥了各级政府的积极性,有利于克服官僚扯皮和财政支出效益低下的弊端。但这仅是事情的一个方面。事情的另一方面是在分权自治的体制下,联邦德国还保持了宏观与微观财政政策的高度协调与统一。立法权基本集中在联邦联邦德国的立法权,包括“单独立法权”和“共同立法权”。“单独立法权”是联邦专有的权力范围,各州只有在某项法律明确授权的情况下,才有主动权。“共同立法权”,是指联邦在一定范围内拥有优 The Federal Republic of Germany’s fiscal (tax) system is based on the decentralization of autonomy at all levels of government. The principle of division of powers is that a certain kind of business is suitable for which level of government to do and which level of office to do the best and which level of government should be given. Such a system has given good play to the enthusiasm of governments at all levels, and has helped to overcome the drawbacks of bureaucratic wrangling and inefficient financial expenditures. But this is only one aspect of the matter. On the other hand, under the system of decentralized autonomy, the Federal Republic of Germany also maintained a high degree of coordination and unification of its macro and micro-fiscal policies. The legislative power is basically concentrated on the legislative power of the Federal Republic of Germany, including “separate legislative power” and “common legislative power.” “Separate legislative power” is the exclusive sphere of authority of the Federation, and states have the initiative only if the law is expressly authorized by a law. “Common legislative power” means that the Federation has advantages over a certain range