第四十四条 按次纳税的纳税人,销售额达到起征点的,应当自纳税义务发生之日起至次年6月30日前申报纳税。
根據德國聯邦統計局(Destatis)於2026年2月發布的2025年全年外貿初步數據,中國對德出口1712億歐元(2016億美元),年增約4%;德國對華出口818億歐元(963億美元),年降9.3%,為十年最低水準,德國對華貿易逆差擴大至約893億歐元(1052億美元)。
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