JPB - Commentaires

- Projet de Loi de Finances 2013

mercredi, 3 3, 2012, 15:30

Le Gouvernement vient de présenter son projet de Loi de Finances 2013, applicable sur les revenus de 2012.

Ce projet va maintenant suivre son parcours législatif, jusqu’à son adoption définitive en fin d’année.

Voici les principales mesures de ce projet :

Dividendes :

- suppression de l'option pour le prélèvement libératoire sur les dividendes distribués.

- suppression de l'abattement de 1.500 ou 3.000 euros (selon le cas) dont bénéficiaient les dividendes distribués pour le calcul de la base d'imposition.

- instauration d'un acompte d'impôt de 21 % payé à la source lors des distributions, puis imputation de cet acompte sur l'impôt définitif.

Cette mesure permet au trésor de collecter 21 % d'impôt au moment de la distribution.

Plus values sur cession de titres de sociétés :

- intégration des plus values sur cession dans le barème de l'impôt sur le revenu.

Le taux d'imposition actuel (hors csg et contributions sociales) est de 19 %.

Compte tenu de la progressivité de l'impôt, les plus values pourront donc être imposées jusqu'à 45 %, auquel il faudra rajouter la csg et les contributions sociales au taux de 15,5 %.

Un système de décote progressive pour durée de détention est prévu.

Le taux de 19 % serait maintenu pour les chefs d'entreprise qui partent à la retraite.

Il est à noter que le projet ne prévoit pas d'intégrer les plus values immobilières dans le barème progressif de l'IRPP.

IRPP:

- création d'un taux marginal à 45 % pour les revenus supérieurs à 150.000 euros par part.

- création d'une contribution exceptionnelle pour une durée de deux ans, au taux de taux 75 % pour les revenus d'activité supérieurs à 1.000.000 euros par bénéficiaire.

Le terme "revenu d'activité" permet de penser que les revenus tirés des plus values mobilières, immobilières et des dividendes seraient exclus de la base de calcul de cette contribution.

- plafonnement des niches fiscales à 10.000 euros par foyer à l'exception des investissements "Malraux" et des Sofica (cinéma) qui seraient sortis du dispositif.

- Abaissement du quotient familial à 2.000 euros par enfant.

ISF :

- retour à l'ancien barème, avec un plafonnement de l'ISF à 75 % des revenus.

- Le seuil d'entrée resterait fixé à 1.310.000 euros.

- Les biens professionnels resteraient exclus de l'ISF.

Je ne manquerai pas de vous tenir informé dès l'adoption définitive du texte.

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