德国是高税收国家,税收制度严谨、周密、细致。德国税收立法采取了税收通则和单行税法相结合的立法方式,税收结构非常复杂。按税收来源可分为直接税和间接税,按征税机构可分为联邦税、州税、地方税,以及联邦、州、地方三级或两级共同征收的共享税。德国实行以共享税为主体的分 Germany is a high-tax country with a rigorous, thorough and detailed tax system. The tax legislation in Germany adopted a combination of tax rules and the tax law of one-way legislation, the tax structure is very complicated. According to tax sources can be divided into direct tax and indirect tax, according to the tax authorities can be divided into federal tax, state tax, local tax, and federal, state, local three or two levels of shared tax collection. Germany to share tax as the main points