{"id":22815,"date":"2014-12-12T18:00:37","date_gmt":"2014-12-12T17:00:37","guid":{"rendered":"http:\/\/www.realites.com.tn\/?p=22815"},"modified":"2015-01-12T17:13:18","modified_gmt":"2015-01-12T16:13:18","slug":"une-loi-de-finances-qui-suscite-la-polemique","status":"publish","type":"post","link":"https:\/\/realites.com.tn\/fr\/une-loi-de-finances-qui-suscite-la-polemique\/","title":{"rendered":"Une loi de finances qui suscite la pol\u00e9mique"},"content":{"rendered":"

La loi de finances 2015, qui propose les nouvelles mesures \u00e0 adopter pour modifier les diff\u00e9rentes dispositions fiscales n\u00e9cessaires pour assurer les recettes du budget de l\u2019\u00c9tat, doit \u00eatre vot\u00e9e par la Chambre des d\u00e9put\u00e9s au plus tard le 10\u00a0d\u00e9cembre.<\/span><\/p>\n

\u00c0 l\u2019heure o\u00f9 nous mettons sous presse, nous ne savons pas encore ce qu\u2019il sera devenu des quarante articles qui constituent le projet pr\u00e9sent\u00e9 par le gouvernement. Apr\u00e8s avoir \u00e9cout\u00e9 M.\u00a0Hakim Ben Hammouda, ministre de l\u2019\u00c9conomie et des Finances, la commission des affaires financi\u00e8res et \u00e9conomiques est examine cette loi avant de la soumettre \u00e0 la s\u00e9ance pl\u00e9ni\u00e8re.<\/span><\/span><\/p>\n

 <\/p>\n

Pour un code des imp\u00f4ts unique et global<\/span><\/span><\/strong><\/p>\n

Il faut dire que la fiscalit\u00e9 tunisienne est tr\u00e8s complexe et qu\u2019elle est \u00e9parpill\u00e9e entre une multiplicit\u00e9 de textes\u00a0: lois, r\u00e8glements, circulaires, d\u00e9crets et amendements.<\/span><\/span><\/p>\n

Le minist\u00e8re de l\u2019\u00c9conomie et des Finances\u00a0 a regroup\u00e9 tous les textes relatifs \u00e0 la fiscalit\u00e9 en un seul document pr\u00e9sent\u00e9 \u00e0 l\u2019Assembl\u00e9e, y compris la fiscalit\u00e9 locale ainsi que le code des droits et obligations fiscales.<\/span><\/span><\/p>\n

 <\/p>\n

Nouvelles dispositions douani\u00e8res<\/span><\/span><\/strong><\/p>\n

Raccourcir l\u2019\u00e2ge maximum des v\u00e9hicules rapatri\u00e9s par les TRE dans le cadre de la r\u00e9alisation d\u2019un projet \u00e9conomique de sept \u00e0 cinq\u00a0ans.<\/span><\/span><\/p>\n

En effet, il s\u2019agit de corriger les abus constat\u00e9s parfois lorsque les v\u00e9hicules import\u00e9s se r\u00e9v\u00e8lent en tr\u00e8s mauvais \u00e9tat, ce qui n\u00e9cessite des importations co\u00fbteuses de pi\u00e8ces de rechange. Vu l\u2019accumulation de marchandises non enlev\u00e9es par leurs propri\u00e9taires depuis plusieurs ann\u00e9es sans \u00eatre vendues aux ench\u00e8res par les services des douanes, il est propos\u00e9 de ramener le d\u00e9lai de vente aux ench\u00e8res \u00e0 deux mois plut\u00f4t que quatre.<\/span><\/span><\/p>\n

Le montant maximum de la valeur des marchandises consid\u00e9r\u00e9es comme abandonn\u00e9es au profit de l\u2019\u00c9tat pourrait \u00eatre relev\u00e9 de 1.000 \u00e0 10.000 dinars.<\/span><\/span><\/p>\n

Il y aura du changement pour les associations qui pratiquent des activit\u00e9s lucratives qui b\u00e9n\u00e9ficient aux adh\u00e9rents en ce qui concerne l\u2019assujettissement de leurs soci\u00e9t\u00e9s \u00e0 l\u2019imp\u00f4t, et ce dans le cadre du d\u00e9cret n\u00b088 dat\u00e9 du 24 septembre 2011 relatif \u00e0 l\u2019organisation des associations.<\/span><\/span><\/p>\n

En effet, les articles 2, 4 et 37 stipulent que les associations ne doivent pas pratiquer d\u2019activit\u00e9s commerciales ou lucratives qui profitent \u00e0 des adh\u00e9rents pour ce qui est de leur devoir fiscal. Les dons sont soumis au droit d\u2019enregistrement et les h\u00e9ritages doivent acquitter le droit d\u2019enregistrement de 2,5% et 1% pour l\u2019enregistrement \u00e0 la conservation fonci\u00e8re.<\/span><\/span><\/p>\n

 <\/p>\n

Concurrence d\u00e9loyale<\/span><\/span><\/strong><\/p>\n

La loi de finances relative \u00e0 l\u2019exercice 2015 propose d\u2019autoriser les entreprises totalement exportatrices de vendre 50% de leur production sur le march\u00e9 local au lieu de 30% actuellement.<\/span><\/span><\/p>\n

C\u2019est l\u2019article 14 de la nouvelle loi, cette nouvelle disposition soul\u00e8ve r\u00e9ticences et objections de la part des acteurs \u00e9conomiques actifs sur le march\u00e9 local\u00a0: il s\u2019agit d\u2019une mesure relevant de l\u2019injustice fiscale et de la concurrence d\u00e9loyale. En effet les entreprises exportatrices b\u00e9n\u00e9ficient de plusieurs avantages fiscaux outre le transfert de technologie\u00a0: les mettre sur le m\u00eame pied d\u2019\u00e9galit\u00e9 que les entreprises locales serait pr\u00e9judiciable aux int\u00e9r\u00eats des ces derni\u00e8res.<\/span><\/span><\/p>\n

Une autre mesure propos\u00e9e par la nouvelle loi soul\u00e8ve la surprise et l\u2019opposition des contribuables, elle consiste \u00e0 remplacer le timbre de voyage de 60 dinars pour chaque d\u00e9placement \u00e0 l\u2019\u00e9tranger par le paiement de la somme forfaitaire de 1.000 dinars par an pour chaque ann\u00e9e administrative quel que soit le nombre de voyages.<\/span><\/span><\/p>\n

Ce montant est jug\u00e9 prohibitif et arbitraire, car les candidats au voyage ne sont ni riches ni pr\u00eats \u00e0 gaspiller leur argent.<\/span><\/span><\/p>\n

En outre cette mesure serait injuste et pr\u00e9judiciable aux int\u00e9r\u00eats des agences de voyages et transporteurs a\u00e9riens nationaux come TUNISAIR et COTUNAV.<\/span><\/span><\/p>\n

 <\/p>\n

Ridha Lahmar<\/strong>\u00a0<\/span><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

La loi de finances 2015, qui propose les nouvelles mesures \u00e0 adopter pour modifier les diff\u00e9rentes dispositions fiscales n\u00e9cessaires pour assurer les recettes du budget de l\u2019\u00c9tat, doit \u00eatre vot\u00e9e…<\/p>\n","protected":false},"author":60,"featured_media":24895,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,27,6],"tags":[],"class_list":["post-22815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une","category-actualite","category-economie"],"yoast_head":"\nUne loi de finances qui suscite la pol\u00e9mique - R\u00e9alit\u00e9s Magazine<\/title>\n<meta name=\"description\" content=\"La loi de finances 2015, qui propose les nouvelles mesures \u00e0 adopter pour modifier les diff\u00e9rentes dispositions fiscales n\u00e9cessaires pour assurer les\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/realites.com.tn\/fr\/une-loi-de-finances-qui-suscite-la-polemique\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une loi de finances qui suscite la pol\u00e9mique - 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