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Corporate Tax Law and Planning
 Taxation in France started from 1789 aimed at assuring
maintenance of the public force and expenditures of
administrations
 Historically taxes have been are paid either or in share of
harvest, but in 14th century tax have been replaced by cash its
very easy to both beneficiary and taxpayer
 Before 1914, taxes mainly applied to the wealth or incomes
from wealth. than turn into various heads in taxation
 VAT was introduced in the year 1954
 Business was created in 1959
 Tax on production and importation
 value added tax (VAT)
Tax on petroleum products
 Tax on wealth
 stamps act
Wealth tax
 Succession and gift taxes
 Income taxes
High earning income tax
Corporate tax
 Social tax
 Local taxes
Professional tax
Housing tax
Land tax
The higher tax rate of social security is due
to the general upward trend of social
spending, particularly the higher spending
on pension and health insurance system.
The pension expenditure grew from 11% of
the GDP in 1981 to 13% in 2007, and health
spending increased from 6% of the GDP to
10% in 2006 over the same period.
The France Taxation system have a very
good structure ,but little absence of
indirect taxes is effecting the whole
national income of France .
Wikipedia / taxation in France
Angloinfo.com/ France
mahadeva prasad.m
1st MFM ,
DOS in commerce,
Manasa gangotri,
Mysore.
Thank you

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Corporate Tax Law Planning Guide

  • 1. Corporate Tax Law and Planning
  • 2.  Taxation in France started from 1789 aimed at assuring maintenance of the public force and expenditures of administrations  Historically taxes have been are paid either or in share of harvest, but in 14th century tax have been replaced by cash its very easy to both beneficiary and taxpayer  Before 1914, taxes mainly applied to the wealth or incomes from wealth. than turn into various heads in taxation
  • 3.  VAT was introduced in the year 1954  Business was created in 1959
  • 4.  Tax on production and importation  value added tax (VAT) Tax on petroleum products  Tax on wealth  stamps act Wealth tax
  • 5.  Succession and gift taxes  Income taxes High earning income tax Corporate tax  Social tax  Local taxes Professional tax Housing tax Land tax
  • 6. The higher tax rate of social security is due to the general upward trend of social spending, particularly the higher spending on pension and health insurance system. The pension expenditure grew from 11% of the GDP in 1981 to 13% in 2007, and health spending increased from 6% of the GDP to 10% in 2006 over the same period.
  • 7. The France Taxation system have a very good structure ,but little absence of indirect taxes is effecting the whole national income of France .
  • 8. Wikipedia / taxation in France Angloinfo.com/ France
  • 9. mahadeva prasad.m 1st MFM , DOS in commerce, Manasa gangotri, Mysore. Thank you