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學(xué)習(xí)快評(píng)丨qibao666888　　德??(de)國(guó)??(guo)聯(lián)??(lian)邦??(bang)憲??(xian)法??(fa)法??(fa)院??(yuan)在??(zai)判??(pan)決?(jue)中??(zhong)表??(biao)示??(shi)??，直??(zhi)到??(dao)今??(jin)天??(tian)仍??(reng)無(wú)??(wu)法??(fa)確??(que)定??(ding)當(dāng)??(dang)時(shí)??(shi)新?(xin)聯(lián)??(lian)邦??(bang)州??(zhou)加??(jia)入??(ru)后??(hou)產(chǎn)??(chan)生??(sheng)的??(de)額??(e)外??(wai)財(cái)??(cai)政??(zheng)需??(xu)求??(qiu)是??(shi)否??(fou)已??(yi)經(jīng)??(jing)消??(xiao)失??(shi)??。??　　團(tuán)??(tuan)結(jié)??(jie)附??(fu)加??(jia)稅?(shui)最??(zui)初??(chu)是??(shi)為??(wei)彌??(mi)補(bǔ)??(bu)德??(de)國(guó)??(guo)統(tǒng)??(tong)一??(yi)所??(suo)產(chǎn)?(chan)生??(sheng)的??(de)財(cái)??(cai)政??(zheng)需??(xu)求?(qiu)?，自??(zi)1995年??(nian)起??(qi)被??(bei)無(wú)??(wu)限?(xian)期??(qi)征??(zheng)收??(shou)??。??自?(zi)2021年??(nian)以??(yi)來(lái)??(lai)?，該??(gai)稅??(shui)主??(zhu)要??(yao)由??(you)高??(gao)收??(shou)入??(ru)者??(zhe)和??(he)企??(qi)業(yè)??(ye)承??(cheng)擔(dān)??(dan)??。。