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本文作者不久前曾随深圳市工商税收考察团出访德国,对该国财政体制及其管理进行了重点考察。本文在介绍德国分税制财政体制的基础上结合深圳的实际,对进一步完善深圳市分税制财政体制提出了许多中肯的建议。德国分税制财政体制概况德国财政体制外为联邦、州和地方三级。三级?
The author of this article not long ago went to Germany with the Shenzhen Industrial and Commercial Taxation Investigation Delegation and conducted a key inspection of the country’s financial system and its management. Based on the introduction of the tax-sharing system in Germany and the reality of Shenzhen, this article offers many pertinent recommendations for further improving the tax-sharing system in Shenzhen. Overview of the German tax system fiscal system Germany’s fiscal system for the federal, state and local levels. Three?