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德国的税法属于公法范畴，主要分为两大部分：一部分为具体征税的税种，另一部分为具体的税收组织与管理。德国的企业在经营活动中从投入到产出所涉及的税，主要有收益税与流转税中的增值税。收益税与增值税为国家财政收入两个最大项的来源。本文将对德国这两个税种作一个简单?
Germany’s tax law belongs to the category of public law, which is mainly divided into two parts: one part is the specific taxes tax, the other part is the specific tax organization and management. The taxes involved in the business activities of German enterprises from input to output are mainly the income tax and the value added tax in the turnover tax. Income tax and value added tax are the sources of the two largest items of state revenue. This article will make a simple statement of these two taxes in Germany?