德国2008～2009年税制改革简介

A Brief Introduction of German Tax System Reform in 2008～2009

2008年,德国以商业税制为核心的税制改革不仅通过税率调整大大降低了纳税人的税负水平,而且出台了防止资本弱化的新政策,并且在税额扣除、资本性资产税收以及折旧等方面都做了不小的修订。在此基础上,2008年12月,德国通过了2009年税收法案。本文回顾了德国2008年的税制改革情况,同时介绍了2009年的税制改革概况。

With the core of commercial taxes, German＇s tax reform in 2008 not only reduced the level of the tax burden on taxpayers through adjusting tax rates, carried out the policies to prevent thin-capitalization, but also amended the rules regarding tax deduction, capital assets tax and depreciation. Based on above, in December 2008, the German Council passed the draft version of the 2009 Tax Act. The paper offers a review of the German＇s tax reform in 2008 and puts forward a comprehensive introduction of German＇s tax reform in 2009.