法国:高额累进制 法国个人所得税是按家庭来征收的,根据经济状况和子女多 少不同,每个家庭所缴纳的所得税均不同。子女越多缴税越少。 法国的个人所得税税率实行高额累进制,即高收入者多缴税,低 收入者少缴税。缴税分为7个档次:最低档为年收入在4191欧元 以下者,无须缴纳个人所得税;最高档为年收入超过47131欧元 者,征收税率为49．58％。 France: High Progressive System Individual income tax in France is levied on a household basis. Income taxes paid by each household are different depending on the economic situation and the number of children. The more children pay tax less. France’s personal income tax rate of high progressive, that is, high-income people pay more taxes, low-income people pay less tax. Taxes are divided into seven grades: the lowest grade for the annual income below 4191 euros, no personal income tax paid; the highest for the annual income of more than 47,131 euros, the tax rate of 49.58%.