French tax system

Author: Research Team on International Comparison of Tax Systems, Ministry of Finance
Publisher:
Publish Date: 2002-05-01
Features: To successfully complete the research task of this project, the Research Team on Tax Systems and Tariffs of the Ministry of Finance led the formation of a research team composed of leaders from relevant departments of the Ministry of Finance, experts and scholars from major universities and research institutions. Composed of Xue Xuezhi, Director of the Research Team on Tax Systems and Tariffs of the Ministry of Finance, Professor Chu Minwei, Deputy Director of the Research Team on Tax Systems and Tariffs of the Ministry of Finance, Professor Xu Jianguo from Northeast University of Finance and Economics, and others. Establishing a socialist market economy system is a brand-new and great undertaking. Establishing a new tax system that suits the socialist market economy system is a very important part of it. Recently, General Secretary Jiang Zemin pointed out: Under the market economy conditions, establishing a scientific and reasonable tax structure and tax system, and implementing standardized tax policies, are of great significance for correctly and effectively regulating the redistribution of national income, promoting the flow of production factors, guiding the optimal allocation of resources, expanding social employment, and promoting the sustainable and healthy development of the economy. He called on leaders at all levels to study tax knowledge, conduct in-depth research on the laws and characteristics of tax work under the socialist market economy system. To support university learning, the publication of our Ministry's "Series of Foreign Tax Systems" is very timely. It will play a beneficial role in broadening the horizons and thinking of leaders at all levels, enriching and mastering tax knowledge, tax regulations, and tax policies, and more consciously implementing the central government's tax decisions.