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地方经济捐税改革是近年来法国地方税改革的主要内容之一,地方经济捐税取代职业税,有着深刻的历史背景,这一改革降低了地方税的扭曲效应,因而是对法国地方税制的又一次优化。我国地方税改革也面临着一些与法国相同的问题,法国地方经济捐税改革对我国地方税改革具有一定的借鉴意义。
The local economic tax reform is one of the main contents of the French local tax reform in recent years. The local economic tax replaces the professional tax with a profound historical background. This reform has reduced the distorting effect of the local tax and is thus another optimization of the French local tax system. The local tax reform in our country also faces some problems that are the same as those in France. The reform of local economic taxation in France has some reference to the local tax reform in our country.