战后的法国政府十分强调经济的计划性,国家税法规定,政府对各项税制实行集中管理,并把税收作为国家经济政策的一个主要工具。当然这种集中性是与税制的灵活性相结合的,即政府根据经济形势的变化,每年立法调整税率和实施新的税收政策。法国的经济界人士认为,正是那些不断修正的所谓“浮动税率”才使税收制度在若干年中基本上保持稳 The French government after the war laid great emphasis on the planned economy. The state tax code stipulates that the government exercises centralized management over various tax systems and regards taxation as a major tool of the national economic policy. Of course, this concentration is combined with the flexibility of the tax system, that is, the government legislates to adjust the tax rate and implement a new tax policy every year according to changes in the economic situation. According to French economic figures, it is precisely these so-called “floating tax rates” that have been constantly amended to keep the tax system basically stable for several years