教会税又称教堂税，在德国是一个古老的税种，它是基督教会为维持其兴旺发达在征得政府同意的情况下所开征的一种宗教税。由于此税的收入不属于政府的收入范畴，因此，政府对教会税的征收也未作强制要求，交不交此说全凭人们的信仰观念。当然，此税的多少关系着教会的生存，因? Church tax, also known as church tax, is an ancient tax in Germany. It is a religious tax that the Christian Church imposed in order to maintain its prosperity and development with the consent of the government. Since the income of this tax does not fall into the category of government revenue, the government does not impose any requirements on the collection of tax on the church. It is entirely up to people’s beliefs. Of course, how much this tax relates to the survival of the church, because?