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现时的德国中央与地方财政关系是由1949年制定的国家宪法《基本法》确立起来的,以后虽有调整,但中央政府较为集权的基本框架一直未变。概括地说,德国各级政府间的财政关系,是按照规范化的方式进行协调和运转的。它首先按照适度集中、相对分散的原则确定各级政府的支出范围,并且赋予各级政府一定的税收权限,采用共享税与专享税共存、以共享税为主的模式来划分税收收入。除此之外,还实行纵向和横向转移支付制度,以实现财力布局纵向与横向的平衡。
At present, the financial relations between the central and local governments in Germany were established by the “Basic Law” of the State Constitution enacted in 1949. Although the readjustment in the future, the basic framework for centralized central government administration has remained unchanged. In a nutshell, the fiscal relations among all levels of government in Germany are coordinated and operated in a standardized way. First of all, it determines the scope of government expenditures at all levels according to the principle of appropriate concentration and relatively decentralization, and gives certain levels of government tax authority. By using the shared tax and exclusive tax coexistence, tax revenue is divided according to the pattern of sharing tax. In addition, the system of vertical and horizontal transfer payments is also implemented in order to achieve the vertical and horizontal balance of financial resources.