法国正式取消“富人税”

• 作 者: 贾兰霞
• 出 处: 国际税收
• 发表日期: 2015年03期
• 关键词: 朗德 贫富不均 法国总统 高收入人群 改革方案 出口税 个人所得税 印花税 个人所得税税率 中国香港特区

由于法国总统奥朗德在2013年初提出的针对高收入人群的征税方案收效甚微,且引发了外界对于在法国经商前景的广泛担忧,法国自2015年2月1日起正式取消了实行两年的“富人税”。2013年初,法国总统奥朗德提出的旨在调节社会贫富不均、缩小收入差距的财政改革方案获得通过。该方案规定,2013年至2014年间,向年收入超过100万欧元的企业员工征收50%的税款,即所谓的“富人税”。

Due to the ineffectiveness of the French President Hollande’s taxation plan for high-income groups proposed in early 2013 and the widespread concern over the prospects for doing business in France, France has officially abolished the two-year tax treaty since February 1, 2015 Year “rich tax ”. At the beginning of 2013, the French government Hollande put forward a fiscal reform program aimed at adjusting the inequality of the society and narrowing the income gap. The program provides that between 2013 and 2014, 50% of the tax is levied on employees of enterprises with an annual income of more than 1 million euros, the so-called “rich tax”.