The French government attaches great importance to the development of the digital economy，and has issued a number of bills to promote digital reform in social，economic，political and other fields. The financial and monetary policies and tax policies related to the development of the digital economy have also attracted the attention of the French government. In terms of tax policy adjustment，France has adopted tax legislation and other measures to deal with the new problems brought by the development of digital economy under the framework of European Union（EU）digital policy. As one of the core member states of the EU and the birthplace of the value-added tax system，France has actively promoted the integration of the value-added tax in the EU. Small and medium enterprises is committed to maintaining consistency with the EU’s relevant indirect tax policies；its position on direct tax policy is to focus on and support digital small and medium enterprises and to impose restrictions on large digital multinationals. In addition，the French government also attaches great importance to the digitization of tax collection and management. In the area of tax collection and management of digital initiatives are mainly e-invoice reform and the supply of goods and services within the EU，the value-added tax declaration and payment reform.