Do you pay tax on foreign income in France?

Could you please clarify for me the tax regulations in France regarding foreign income? I'm curious to know if individuals are required to pay taxes on any income earned outside of France. If so, how does the French tax system handle this type of income? Are there any exemptions or special considerations for foreign income? Additionally, how does France determine the taxable amount of foreign income and what is the applicable tax rate? Thank you for your assistance in clarifying this matter.