▂▄▆▄▂ 巴 黎 新 桥 律 师 事 务 所 Cabinet d'Avocats Jing QIAO Avocat d'origine chinoise inscrit au barreau de Paris
▂▄▆▄▂ 巴 黎 新 桥 律 师 事 务 所Cabinet d'Avocats Jing QIAOAvocat d'origine chinoise inscrit au barreau de Paris

Comment nous joindre                   联系方式

地址 : 1 PLACE BOIELDIEU

            75002 PARIS    

地铁 Métro

Richelieu - Drouot (Ligne 8 ou 9 )

Sortie 7 

          

ou

Quatre-Septembre (ligne 3)

 

办公室 : 

01 42 96 42 71

 

乔京律师 :  

06 15 13 03 00

 

传真 :  01 42 96 23 92

 

电 邮  

qiaojing.avocats@gmail.com

        

           网 址              www.qiaojingavocats.fr                    

       ▂▄▆▄▂

国外纳税

 

读者:我一年中大部分时间住在上海,担任一家法国服装公司的驻华代表,但太太和子女留在法国,他们都没有收入。请问在此情况下我是否还要在法国报税?如何计算税率?如果我举家迁往上海定居,并把在巴黎的住房出租,是否还要在法国纳税 ? 报税由哪个机构受理?

 

新桥律师:

 

法国的税法总则规定,符合以下两个条件之一者应在法国申报在世界各地取得的收入并据此纳税

- 直系亲属(妻子儿女)或签订PACS协议的同居者在法国居住;

- 主要居所在法国或主要收入来自法国。

 

这就是说,如您和亲属一起去上海定居,并将位于法国的房屋出租,即便您已离开法国,仍要为在法国的房租收入纳税。

 

定居在海外者还应就以下来自法国的收入纳税:

- 不动产收入

- 非工资职业收入

- 专利权和版税

以上收入需缴纳截留税,即在取得收入的同时扣除税款。最低税率为20%                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         

 

在国外居住,但在法国取得的工资收入者也需就此部分纳税,税率根据数额多少而定。在法国本土取得的工资收入要扣除截留税,税率根据收入高低分为0%12%20 %三档,在海外省取得的工资收入的税率为8%14.4%。文艺体育界人士的收入的税率为15%

 

截留税采取累进制,依据法国的征税标准,超过12%的部分按20%计税。申请税收减免者应向税务部门提供在国外所有收入的状况。申报和征税机构如下

 

Service des Impôts des Particuliers des non-résidents TSA 1001 0

10, rue du Centre93465 Noisy-le-Grand Cedex

 

在国外定居者,如在法国拥有房产,还可选择承包税制。

即无论是否出租,均按房地产税(TAXE FONCIERE)的三倍纳税。

例外的情况是:

- 纳税人在法国的收入超过房地产税的三倍:

- 定居国同法国签有避免双重征税协议

- 在国外缴纳三分之二以上税款者

 

前往国外工作,只要证明出国前四年一直在法国纳税,出国当年和此后两年仍可保留法国纳税人的税制。在同法国签订避免双重征税协议国家工作者也可享受此待遇。

 

受法国雇主派遣去国外工作,只要雇主和本人在法国纳税,工作收入来自国外,国外收入低于法国收入的40%,在国外的纳税额高于法国三分之二,可在法国享受免税。反之,如果在国外的纳税额低于在法国应纳税额的三分之二,在国外的收入也要在法国照章纳税。

 

享受国外收入免税者还有:

 

- 从事基础设施建设,航运或自然资源的开发利用,在一年中连续在国外工作183天以上的法国纳税人

 

- 在一年中连续在国外从事商务活动超过120天以上的法国纳税人

 

有关税法的详细内容,请参见本所出版的“法国实用法律大全  - 100个常见案例解析”。

 

 

 

 

 

 

Un texte ! Vous pouvez le remplir avec du contenu, le déplacer, le copier ou le supprimer.

Lorem ipsum dolor sit amet, consetetur sadipscing elitr, sed diam nonumy eirmod tempor invidunt ut labore et dolore magna aliquyam.