近五年来,法国税务机关发生了重大变革,正在由一张面孔向两张面孔转变,所谓两张面孔,即税务机关不仅是监督机关,更是服务机关。不久前,有幸随总局科研所赴法国学习考察。在法国财政部、罗纳河口省税务局、马赛大学欧亚研究所进行了广泛的学习交流,见闻颇丰。 In the past five years, the French taxation authority has undergone major changes and is shifting from one face to two faces. The so-called two faces are that the tax authorities are not only supervisory organs but also service agencies. Not long ago, I was fortunate to go to France for study tours with SAIC. In the French Ministry of Finance, Rhône Estuary Department of Inland Revenue, Marseille Eurasian Institute conducted a wide range of learning exchanges, heard quite good.