Local taxes: Census file of elements of taxation to local direct taxation (REI)

The Local Direct Taxation Elements (LTT) Census File is an aggregated file at municipal level. It details all the data on direct local taxation by tax and by beneficiary collectivity (municipal, trade unions and similar, inter-municipal, department, region). These data relate exclusively to primitive taxes, i.e. do not take into account additional taxes resulting from omissions or inadequacies of the initial tax. This file contains, in particular, information on the following main local taxes: - the property tax on unbuilt property (TFPNB); - the property tax on built property (TFPB); - the housing tax (TH); - the business property tax (CFE); - the contribution on the added value of companies (CVAE); - the special equipment tax for the region of Île-de-France and public establishments (TSE); - the household waste collection tax (TEOM); - flat-rate charges on network undertakings (Ifer); - the tax on commercial areas (Tascom). It also includes information on ancillary taxes for the benefit of chambers of agriculture, the agricultural accident insurance fund, chambers of commerce and industry and chambers of trade.地方直接税要素（Local Direct Taxation Elements，缩写LTT）普查文件为市级层面的聚合数据集。其详细涵盖了按税种及受益主体（市级单位、工会及类似机构、跨市级联合体、省、大区）划分的全部地方直接税数据。本数据集仅涵盖原始税项，即不包含因初始税制疏漏或不完善而产生的附加税费。 该文件尤其包含以下主要地方税种的相关信息： - 未建成地产税（TFPNB） - 建成地产税（TFPB） - 住房税（TH） - 企业地产税（CFE） - 企业增加值缴款（CVAE） - 法兰西岛大区及公共机构专项设备税（TSE） - 生活垃圾收集税（TEOM） - 网络运营企业定额收费（Ifer） - 商业用地税（Tascom） 此外，文件还涵盖了惠及农业行会、农业事故保险基金、工商会及行业商会的附加税项相关信息。