法 国 收入所得税根据税务住所制而定;凡是在法国居住者,须就其所有收入(包括在法国所获收入及在外国所获收入)纳税。不在法国居住者,须就其在法国的收入纳税。 法国的税务法规定人们可从收入中扣去职业性开支、孩子上学开支、食品补助等,然后再根据6档税率来纳税。根据1998年的规定,年收入25 890法郎以下者不用纳税,以上者根据收入多寡纳税比例从 Income tax in France is based on the tax residence system; for those living in France, they are taxable on all their income, including income earned in France and foreign income. Those who are not resident in France are subject to tax on their income in France. The French tax code states that people can deduct employment expenses, children’s school expenses, food subsidies, etc. from their income, and then pay the tax according to the 6th tax rate. According to the 1998 regulation, taxpayers with an annual income of 25,890 francs or less do not have to pay taxes,