纳税在德国现行的德国联邦、州、乡镇（包括市）三级税制是由魏玛共和国时期中央集权管理体制演变而来的，其特点是职责分明、组织严密。德国现有四十多个税种，税收总额占国民生产总值的近１／４。其中工资税、个人所得税两项占税收总额的４１％。德国基本法规定，德国公... Taxation In Germany, the current federal tax system of Germany, the state, the township (including the city) evolved from the centralized management system of the Weimar Republic during the period of the Weimar Republic and was characterized by a clear division of responsibilities and strict organization. There are over 40 taxes in Germany and the total tax revenue accounts for nearly a quarter of GNP. Payroll tax and personal income tax account for 41% of the total tax revenue. German Basic Law, German public ...