德国纳税服务的经验与启示(国外英文资料).docVIP

德国纳税服务的经验与启示(国外英文资料) Experience and Enlightenment of tax service in Germany Experience and Inspiration of tax service in Germany 2008-12-20 15:15:32 Tax work has been highly valued by governments at all levels in Germany, and has played an extremely important role in the sustained and stable development of the national economy. The reason is that, besides the mature and sound tax system, it is very important that it meets the national conditions and scientific and effective tax management and tax service. First, the basic practice and experience of tax service in Germany (1) the idea of tax service runs through the whole process of tax administration The routine tax collection and administration in Germany is scientific, rigorous, simple, practical and focused. It embodies the guideline of standardizing and effective tax management, facilitating taxpayers and ensuring tax revenue. The main links and procedures of management and service are: 1. tax registration. The German tax law, all taxpayers (including enterprises, companies, organizations, individuals) generally apply for business registration in the common law courts and other departments, business registration authority must be transferred to the tax bureau data. The Inland Revenue Department is able to register internally without tax payers and then go to the tax authorities for tax registration. 2. tax return. After obtaining taxable income, all types of taxpayers shall, in accordance with the tax law and the date specified by the Local Taxation Bureau, directly or entrust the tax agent to the tax bureau for tax declaration procedures. If the taxpayer has no special reason to declare on time, he must make a written statement to the local tax bureau within the prescribed reporting period. Upon approval, the declaration date may be appropriately extended. It is worth noting that a considerable number of taxpayers in Germany employ special personnel to pay tax returns. 3. tax determination. In each tax period,