Social welfare and tax system of French immigrants

Social welfare and tax system of French immigrants

1. Women enjoy the same national treatment during pregnancy and childbirth (such as free childbirth, etc.). ).

2. Children from kindergarten to university (if they enter state schools, the proportion of French state schools accounts for the majority), and tuition fees are free.

Anyone who has worked in France and paid welfare benefits can enjoy the same unemployment benefits after unemployment. If you work long hours, you can still enjoy unemployment benefits and old-age benefits in previous years.

As long as you have a French residence permit, even if you don't have a job, the state subsidizes more than 200 euros a month as a basic living income.

Young people and old people in France can enjoy free or reduced fees in transportation (including railways, vehicles and subways). ).

France's social security system is relatively perfect, based on the principle of sharing (all social insurance subsidies are paid from the social share paid by the employed population). Social security expenditure is equivalent to 30.5% of GDP, of which 77% comes from social insurance premiums paid by employees and employers and ordinary social taxes levied on extra-wage income.

Tax system:

French goods are subject to value-added tax after sale, and the tax rate is about 19.6%. In fact, this tax does not need to be paid by suppliers. Generally, value-added tax is added to the wholesale price, which is included in the customer's payment, and the company's expenses can be deducted from the value-added tax to be paid. For example, the company will pay VAT of 654.38+00,000 euros this month. As a result of buying a car for the company's use, the car contains 8,000 euros of VAT, so the company only needs to pay 2,000 euros of VAT this month.

France implements a free tax declaration system, which is levied once every quarter in principle, and the amount is declared by the operators themselves. In addition, the company also has to pay employees other related benefits (such as medical benefits, unemployment benefits, pensions, etc.). These related welfare expenditures account for about 45% to 55% of the salary, of which the boss helps the employees pay about 33%. For example, the employee's monthly salary 1200 euros, in addition to the employee's salary, the boss has to pay about 396 euros to the government, and the other part is paid by the employee.

The minimum wage in France is around 809 euros. If an employee of a company is unemployed or retired, the government will refund the unemployment benefits and pensions paid to the employee in batches.

Whether it is the calculation of value-added tax, the declaration of wages or the declaration of tax payment, it is handled by accountants. For large enterprises, you can hire specialized accountants; For a small company, you can ask an accounting firm to serve you. Pay a certain service fee every month, about 1000~2500 RMB (calculated by turnover). If the turnover is high, the accounting expenses will be higher.

Everyone who works or does business in France needs to pay personal income tax once a year. The annual income below 1.068 euros is not taxed, and the individual income tax above 1.068 euros is levied 10% ~ 50%.

The French government stipulates that joint-stock companies and limited liability companies operating in France should pay 25% tax if their net profit is less than 40,000 euros, and 33% tax if their net profit exceeds 40,000 euros, but the tax rate will be adjusted from time to time.

Loss-making enterprises only need to pay more than 700 euros/year. If it is a newly established company, it is completely exempt from profits tax in the first two years, 5% of 25% net profit in the third year, 50% of 25% net profit in the fourth year, 75% of 25% net profit in the fifth year and all of them in the sixth year.

France's import tax rate is the same as that of other western countries. For example, the tariffs on clothing and building materials are all around 15%. If it is an electronic product, you may need to apply for special inspection. Relevant French consulting companies can handle these procedures. The specific tax rates of various commodities can be found on the official website of French Customs.

Further reading: the handling process of French investment immigrants

1. First, the applicant shall pay the specified materials and RMB 1 000 yuan, and the materials shall be verified by lawyers and accountants, and the qualifications of the applicant shall be preliminarily examined. Pre-trial will take about 1 month.

2. After the first trial is passed, the materials will be sent to French law firms and accounting firms for review after the applicant pays the second fee of 90,000 yuan. Review time needs more than 2 months.

3. After approval, the applicant needs to pay a third fee of RMB 200,000. At the same time, the applicant will set up a limited liability company or unlimited liability company on a voluntary basis, and pay the registered capital into the applicant's bank according to the requirements of French lawyers (the registered capital has nothing to do with 300,000 yuan).

After all the formalities are ready, the applicant's information will be submitted to the relevant departments of the French government by French lawyers. It takes 3-6 months or more for the French government to vet applicants.

Once the application is accepted, the applicant will pay the last 40,000 RMB and get the certificate of French businessman.

6. If the applicant fails to register a company in France and obtain a business license, all the money will be refunded to the applicant.

7. After holding the merchant certificate, the applicant can stay in France for one year and come in and out freely. Unlike the United States and Canada, France's permanent residence permit does not require a certain period of residence in the country, which is the so-called immigration prison. From the first day after obtaining French residence, you can travel freely to and from China and all European countries that need Schengen visas without a visa.

8. For the renewal formalities in the second year, you only need to provide utilities invoices or telephone bills or proof of housing, and report the company's operation and work to the police station, which will renew the residence visa in the second year after collecting taxes of more than ten euros.

9. The spouses and minor children of foreigners who have obtained the permanent residence permit in France can go to France for family reunion after staying in Europe for one year, and they can obtain the permanent residence permit in France.

10. You can apply for naturalization after obtaining a work visa for 3 years.