税收分配方式德国由于各项税源性质的差异以及课征方式的不同，对于税收的分配，目前在各级政府间的划分上主要采取两种方式，即税收的垂直分配和水平分配。(一)税收的垂直分配。所谓税收的垂直分配，是指税收在不同层级的政府部门间，如联邦、邦以及县镇政府(或讲地方)等所做 Tax Distribution Method In Germany, due to the differences in the nature of the tax sources and the different ways of levy, the distribution of tax revenue in Germany currently takes two main approaches to the division of government at all levels, namely, the vertical distribution and the horizontal distribution of taxes. (A) the vertical distribution of taxes. The so-called vertical distribution of taxes refers to the tax at different levels of government departments, such as the federal, state and county governments (or about local), etc. made