内容摘要：

本文从法律依据、立法原则、基本内容等方面详细介绍了法国现行的个人所得税制度及其征收管理，并结合我国的实际情况，总结出了完善我国个人所得税制度的四点有益经验。

关键词：个人所得税　征收管理　法律体系

abstract：the paper introduces individual income tax system and administration in france from the perspectives of legal ground, legislation principle and basic contents. combined with current situations in china，it summarizes several useful experiences for us to use for reference.

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