一、税务机构设置法国税务机构的设置,从上层来看,立法和执行分设了两套机构。财政部下设税法司和税务总局。这两个单位是平行的,均属财政部长直接领导。税法司主管全国各个税种(包括地方各税)的税法制定,办理立法手续和修改税法调整税率等事项;税务总局主 First, the tax agency set up the French tax agency settings, from the upper level, the legislation and implementation of the establishment of two separate agencies. The Ministry of Finance under the Department of Tax Law and the State Administration of Taxation. The two units are parallel and both are directly headed by the Minister of Finance. Tax Law Department in charge of all taxes (including local taxes) the tax law enactment, go through legislative procedures and modify the tax law to adjust tax rates and other matters;