德国税权划分特点及对我国地方税权建设的启示（Characteristics of the division of tax power in Germany and its implications for the construction of local tax rights in China）.doc

德国税权划分特点及对我国地方税权建设的启示（Characteristics of the division of tax power in Germany and its implications for the construction of local tax rights in China） Characteristics of the division of tax power in Germany and its implications for the construction of local tax rights in China Characteristics of the division of tax power in Germany and its implications for the construction of local tax rights in China 2008-12-20 15:10:34 The reform of the tax sharing system in China has achieved the goal of reform for the past 6 years. With the continuous improvement of Chinas economic participation in the international division of labor and the world market competition, the issue of the construction of the local tax power has become increasingly prominent. The practice of division of tax power between central and local governments in Germany has provided beneficial enlightenment for the construction of local tax power in china. I. The division of the German tax power (1) division of tax power between German federal and local governments The German Basic Law makes a clear division of the scope of powers of the three governments at the federal, state and local levels. The constitution specifies the responsibilities of the federal, state and local (city or county) three levels of government. The federal government is responsible for overall national work and policies; the state government is responsible for improving the regional economic structure and providing regional public product responsibilities; local governments are responsible for local public goods and welfare. Corresponding to the division of power is the division of tax power at all levels of government in germany. From the division of tax legislative power, the federal government has a majority of tax legislation, such as tariffs on the single legislative independence, to share tax, federal tax, state government tax priority exclusive legislative power; local governments have the right to return and the right of taxation.