论文部分内容阅读
现行的联邦德国税收法典,是1977年1月公布的,以取代1919年颁布的帝国财政法典。新法典总括了适用于所有税收的各项条例和规定,而且特别侧重有关税收程序方面的内容,从税基的确定到税款的征收,从税务纠纷的处理到各种罚则的运用,内容相当广泛。新法典为协调、平衡社会与纳税人之间的利益关系,奠定了法律基础。税收法典对联邦德国的所有税种普遍适用(包括关税和价格平衡税),其至联邦法律、欧洲共同体法律以及各州财税部门制定的法律有关退税的条款,也受税收法典的约束。此外,法典也适用于根据各州法律规定征收的各项其它地方税收。
The current federal tax code of Germany was published in January 1977 to replace the Imperial Financial Code promulgated in 1919. The new Code summarizes the rules and regulations that apply to all taxes, with particular emphasis on tax procedures, from the tax base determination to the collection of taxes, the handling of tax disputes, the application of various penalties, the content Quite extensive. The new code laid the legal foundation for coordinating and balancing the interests of the community and the taxpayers. The tax code is universally applicable to all taxes in the Federal Republic of Germany (including tariffs and price-balancing taxes) and is governed by the tax code that governs federal, European Community and federal tax laws. In addition, the Code also applies to all other local taxes levied under the laws of each state.