<human>:  What are the tax regulations for sole proprietors in France?
<bot>: In France, sole proprietors are required to pay income tax based on their profits, as well as certain contributions to the social security system. They must also file an annual income tax return (Prélèvement Libératoire Unique (PLU)) and declare their profits, including those derived from abroad and other taxes. They may be required to pay a tax on professional activities and self-employment (Impôt sur le Revenu des Personnes Physiques (IRPP)) depending on their level of earnings.