Dołączył: 16 Maj 2011
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|Wysłany: Nie 17:47, 22 Maj 2011 Temat postu: Ralph Lauren Paris bset Germany's financial system
First,[link widoczny dla zalogowanych], the Germany's financial system has its unique characteristics, The most important thing is borne by the Government at all levels of public affairs has been divided, and thus determine the scope of their fiscal expenditures and financial resources.
Germany is a federal state, the implementation of federal, state and local level management, the appropriate management at different levels of financial institutions, governments at all levels have their own independent budget, the federal,[link widoczny dla zalogowanych], state, and local levels, budgets, respectively, their own council. World War II, Germany implemented a unique
But because of the financial resources around the large gap,[link widoczny dla zalogowanych], fiscal balance mechanism makes the face more and more tests. In Bavaria, for example, the per capita tax revenue sources sufficient township more than 3000 euros, while the rural poor is only 200 euros. Fiscal balance system in accordance with the requirements of the most developed areas in the tax revenue for the fiscal balance to be turned over to the Fund (per capita taxes paid 3,000 euros to 1,800 euros township), but resistance developed regions is increasing. Meanwhile, the township government budget deficit also expanded.
Germany's financial balance mechanism is in the context of social market economy, the formation of a combined administrative decentralization and fiscal regulation, and function of the financial system. It is a clear division of powers and the scope of expenditures at all levels of government and give all levels of government on the basis of certain tax privileges, through horizontal and vertical fiscal balance mechanism to achieve financial balance between vertical and horizontal layout to ensure the provision of nationwide general balance of public goods and services.
(A) the division of powers
Specific criteria are as follows:
1. The federal government's main responsibilities: responsible for national security and armed forces; the federal administration, financial management and the State Customs Service; foreign relations and international relations; the federal railways, highways, waterways shipping, air shipping and postal communications; community security, including unemployment benefits, health care, retirement insurance and family social assistance (part of the federal commitment to expenditure, the specific transaction by the independent body responsible for social security); a major scientific research programs, primarily of nuclear energy, outer space, space technology, marine development and other high-tech research; coal and mining and other inter-regional economic development.
2. The state government's main responsibilities: Responsible for the administration of state and financial management; environmental protection; utilities and health care facilities; legal affairs and judicial management, including maintenance of public order and security of citizens; social, cultural and educational and so on. Between the federal and state governments are not simple direct relationship between leadership and the led, and financial limits of its mandate is very clear, between the intervention can not be ultra vires.
Addition to the clear division between the federal and state mandate, the law also provides some services shared by the federal and state. Mainly expansion and new universities, the regional economic structure adjustment and improvement, and improvement of agricultural structure and coastal protection, and promotion. As part of the Government should bear these matters in public sectors of the economy and the financial expenditure to complete these tasks large, involving a wide range, so by the federal and state levels of government share the burden more conducive to these tasks.
3. The main duties of local government: responsible for local administration and administrative management; local road construction and public transport services; science, culture and education, including adult education, school administration, museums and theaters, the management and maintenance; water and energy supply; social housing construction and urban development planning; local public order management; health and medical care; social relief. In addition, local governments receive federal and state governments of the commission, commitment, such as public elections and census household duties like.
A clear division of responsibilities at all levels of government, to determine the levels of expenditure responsibility to provide a basic reference. Federal and state principle, the respective responsibilities of local government responsibilities and tasks required to achieve their financial expenditure, reflecting the different levels of government and fiscal responsibility of the task allocation between the consistency of the burden of expenditure responsibilities.
Responsibility to ensure the effective implementation of government at all levels and the need for harmonization of national laws and policies, The federal mandate and with the overall economic activity in areas closely related to the order, have a separate federal legislative power, only the relevant laws and regulations formulated and promulgated by the Federal. The scope of the remaining matters, although the legislative power of the federal and state share a common priority in the federal legislative power, however, has it that the German federal legislative power rests in the hands of the fundamental.
(B) the division of revenue between the
German sources of revenue consists of three parts: tax revenue, other current income and capital income. Among them,[link widoczny dla zalogowanych], the tax revenue at all levels in Germany the main source of stable at 75%. As a result, the tax system as the financial system in the Federal Republic of Germany third basis for the distribution of income. A total of 42 current German tax levy, which taxes the taxes large and stable tax sources are classified as shared taxes, taxes for the rest of exclusive tax.
1. Exclusive tax. VAT and other taxes, of which the federal tax share of total tax revenue of about 13%. Exclusive of local government tax is corporate business and capital tax, land tax and local consumption tax and luxury of spending, such as entertainment tax,[link widoczny dla zalogowanych], beverage tax, dog tax, hunting and fishing retail sales tax, taxes, and pubs, the total local tax share of total tax revenue of about 9%.
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