{"id":80808,"date":"2017-02-01T15:00:07","date_gmt":"2017-02-01T14:00:07","guid":{"rendered":"http:\/\/www.realites.com.tn\/?p=80808"},"modified":"2017-02-01T15:00:07","modified_gmt":"2017-02-01T14:00:07","slug":"loi-de-finances-et-cce-la-grogne-des-chefs-dentreprise","status":"publish","type":"post","link":"https:\/\/realites.com.tn\/fr\/loi-de-finances-et-cce-la-grogne-des-chefs-dentreprise\/","title":{"rendered":"Loi de finances et CCE : La grogne des chefs d’entreprise"},"content":{"rendered":"

\"plf-2017\"<\/strong><\/p>\n

Les \u00a0dispositions contenues dans la loi de finances 2017 relatives \u00e0 l’institution d’une contribution conjoncturelle exceptionnelle de 7,5% sur l’IS ( articles 48-51 de la loi des finances) n’ont pas\u00a0 fini de soulever des appr\u00e9hensions, des critiques et des questionnements lancinants chez les chefs d’entreprises et les structures professionnelles ( UTICA, chambres de commerce mixtes, CONECT..)
\nM\u00eame si tout le monde comprend la situation difficile que connaissent les finances publiques du pays soumises \u00e0 des fortes pressions, il n’en demeure pas moins vrai l’institution de cet imp\u00f4t conjoncturel et les mondialit\u00e9s de son application sont unanimement consid\u00e9r\u00e9es comme inopportunes et improductives. Pour la Tunisie qui ambitionne de soutenir son rythme de croissance et d’impulser l’investissement ext\u00e9rieur notamment, cette imposition vient au mauvais moment et risque de produire des effets pervers en termes de comp\u00e9titivit\u00e9 des entreprises, d’attractivit\u00e9 du site Tunisien, d’investissement et d’emploi. De nombreux griefs sont exprim\u00e9s\u00a0 par le monde des entreprises. il y a d’abord le caract\u00e8re brusque de la mise en \u0153uvre cette imposition. L’institution d’une contribution conjoncturelle exceptionnelle de 7,5% sur l’IS ( articles 48-51 de la loi des finances)\u00a0 \u00e0 \u00a0un moment o\u00f9 les entreprises s’attendent \u00e0 une stabilisation de la situation s\u00e9curitaire et sociale et \u00e0 une am\u00e9lioration de l’environnement des affaires, risque de compromettre leur\u00a0 comp\u00e9titivit\u00e9 en posant un s\u00e9rieux\u00a0 probl\u00e8me de \u00a0\u00a0r\u00e9troactivit\u00e9 de son application\u00a0 dans la mesure o\u00f9 l’imp\u00f4t en question concerne l’exercice 2016 payable en 2017.
\nEn effet, la majorit\u00e9 des entreprises n’ont pas pr\u00e9vu dans\u00a0 leurs budgets, \u00e9tablis bien \u00e0 l’avance,\u00a0 la mesure et\u00a0 n’ont pas pris en consid\u00e9ration son impact. le risque est de voir \u00a0cette\u00a0 contribution conduire \u00e0 la r\u00e9vision de leur \u00a0budget 2017 en se traduisant \u00a0par des coupes dans les investissements, sinon leur report, une r\u00e9duction au niveau de l’encadrement\u00a0 et des emplois \u00e0 cr\u00e9er.
\nHormis son caract\u00e8re r\u00e9troactif, cette mesure risque de balayer toute l’image positive v\u00e9hicul\u00e9e par la conf\u00e9rence internationale \u00ab\u00a0Tunisia 2020\u00a0\u00bb et de d\u00e9tourner l’attention des op\u00e9rateurs vers d’autres sites o\u00f9 la l\u00e9gislation fiscale est plus stable.
\nIl faut signaler qu’\u00e0 travers cette mesure, les entreprises totalement exportatrices qui sont assujetties \u00e0 une taxation de 10% enregistrent du coup une augmentation de leurs charges fiscales de pr\u00e8s de 75%!<\/p>\n

\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Les \u00a0dispositions contenues dans la loi de finances 2017 relatives \u00e0 l’institution d’une contribution conjoncturelle exceptionnelle de 7,5% sur l’IS ( articles 48-51 de la loi des finances) n’ont pas\u00a0…<\/p>\n","protected":false},"author":60,"featured_media":80811,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,4,6],"tags":[],"class_list":["post-80808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une","category-actualites","category-economie"],"yoast_head":"\nLoi de finances et CCE : La grogne des chefs d'entreprise - R\u00e9alit\u00e9s Magazine<\/title>\n<meta name=\"description\" content=\"Les \u00a0dispositions contenues dans la loi de finances 2017 relatives \u00e0 l'institution d'une contribution conjoncturelle exceptionnelle de 7,5% sur l'IS (\" \/>\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\/loi-de-finances-et-cce-la-grogne-des-chefs-dentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi de finances et CCE : La grogne des chefs d'entreprise - 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