{"id":673,"date":"2012-09-26T10:53:12","date_gmt":"2012-09-26T08:53:12","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=673"},"modified":"2012-09-26T10:53:12","modified_gmt":"2012-09-26T08:53:12","slug":"fiscalite-2013-a-quelle-sauce-seront-manges-les-epargnants","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2012\/09\/26\/fiscalite-2013-a-quelle-sauce-seront-manges-les-epargnants\/","title":{"rendered":"Fiscalit\u00e9 2013\u00a0: \u00e0 quelle sauce seront mang\u00e9s les \u00e9pargnants\u00a0?"},"content":{"rendered":"<p>La pr\u00e9sentation du Budget 2013 interviendra vendredi 28 septembre en Conseil des ministres. Les diff\u00e9rentes mesures ne sont pas encore arr\u00eat\u00e9es et font l&rsquo;objet de discussions et n\u00e9gociations au sein du gouvernement\u00a0: petit panorama de ce qui devrait arriver.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-674\" title=\"Fiscalit\u00e9 2013\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2012\/10\/impots-2013-1.png\" alt=\"Fiscalit\u00e9 2013\" width=\"534\" height=\"434\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2012\/10\/impots-2013-1.png 534w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2012\/10\/impots-2013-1-300x244.png 300w\" sizes=\"(max-width: 534px) 100vw, 534px\" \/><\/p>\n<p><em>Les <a href=\"http:\/\/www.gereso.com\/formations\/comptabilite-fiscalite-gestion-financiere\/\">nouvelles mesures fiscales<\/a> mises en place pour 2013 ne devraient pas laisser indiff\u00e9rents la plupart des contribuables.<\/em><\/p>\n<p>&nbsp;<\/p>\n<h2>4 changements majeurs<\/h2>\n<p>4 grands changements sont attendus.<\/p>\n<ul>\n<li><strong>L&rsquo;alignement de la <\/strong><strong>taxation des revenus du capital<\/strong> sur celle des revenus du travail, en d\u00e9bat depuis plusieurs ann\u00e9es devrait \u00eatre r\u00e9alis\u00e9.<\/li>\n<\/ul>\n<ul type=\"disc\">\n<li>La cr\u00e9ation d&rsquo;une nouvelle tranche d&rsquo;imp\u00f4t sur le revenu \u00e0 <strong>45 %,<\/strong><\/li>\n<li>\u00a0<strong>L&rsquo;Imp\u00f4t de Solidarit\u00e9 sur la Fortune (ISF)<\/strong><strong> <\/strong>va continuer d&rsquo;aller de r\u00e9forme en r\u00e9forme\u2026 mais la tendance semble \u00eatre celle d&rsquo;un durcissement des conditions d&rsquo;application.<\/li>\n<\/ul>\n<ul>\n<li>La cr\u00e9ation d&rsquo;un taux de <strong>taxation de 75%<\/strong> pour les tr\u00e8s hauts revenus<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>Quelques pr\u00e9cisions sur les mesures attendues<\/h2>\n<ul>\n<li><a href=\"http:\/\/www.leparticulier.fr\/jcms\/p1_1412383\/le-bareme-de-l-impot-sur-le-revenu-en-2012\" target=\"_blank\"><strong>Le bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu<\/strong><\/a><strong> ne sera pas index\u00e9 sur l&rsquo;inflation,<\/strong> pour l&rsquo;ensemble des tranches. Ce maintien du gel de l&rsquo;indexation du bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu sur l&rsquo;inflation devrait m\u00e9caniquement \u00e9largir le nombre de m\u00e9nages imposables. Parall\u00e8lement, les contribuables dont les revenus n&rsquo;ont pas augment\u00e9 l&rsquo;an dernier, et qui auraient d\u00fb voir leur imp\u00f4t baisser avec la revalorisation du bar\u00e8me, subiront un pr\u00e9l\u00e8vement identique \u00e0 celui de l&rsquo;ann\u00e9e pass\u00e9e.<\/li>\n<li><a href=\"http:\/\/www.leparticulier.fr\/jcms\/p1_1438929\/budget-2013-vers-un-plafonnement-des-niches-fiscales-a-10-000-par-an-et-par-foyer\" target=\"_blank\"><strong>Le plafond global des niches fiscales<\/strong><\/a><strong> <\/strong>sera r\u00e9duit \u00e0 10 000 euros (contre 18 000 euros plus 4% du revenu)<\/li>\n<li><strong>La nouvelle tranche d&rsquo;imposition <\/strong><strong>\u00e0 45%<\/strong> devrait toucher les revenus de plus de 150 000 euros par part.<\/li>\n<li><strong>La taxation \u00e0 75%<\/strong> : elle concernera toutes les r\u00e9mun\u00e9rations sup\u00e9rieures \u00e0 un million d&rsquo;euros\u00a0 et les revenus du capital en seront exclus.<\/li>\n<li><strong>Les int\u00e9r\u00eats, dividendes et plus-values mobili\u00e8res<\/strong> seront soumis au bar\u00e8me progressif de l&rsquo;imp\u00f4t sur le revenu sans option possible pour un pr\u00e9l\u00e8vement forfaitaire lib\u00e9ratoire, comme c&rsquo;\u00e9tait traditionnellement le cas .<\/li>\n<li><strong>Les plus values immobili\u00e8res<\/strong><strong> <\/strong>\u00e9chapperaient \u00e0 ce r\u00e9gime et conserveraient un r\u00e9gime d&rsquo;imposition forfaitaire (19% actuellement hors pr\u00e9l\u00e8vements sociaux).<strong><\/strong><\/li>\n<li><strong>La r\u00e9forme de L&rsquo;ISF<\/strong> s&rsquo;orienterait donc vers un retour \u00e0 l&rsquo;ancien bar\u00e8me en vigueur en 2011 : soit 6 tranches d&rsquo;imposition, de 0.55% \u00e0 1,8%.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">\u00c0 noter<\/span> : \u00e0 titre de r\u00e9gime transitoire pour 2012, les contribuables soumis \u00e0 l&rsquo;ISF vont r\u00e9gler en novembre une \u00ab\u00a0contribution exceptionnelle\u00a0\u00bb, annulant la pr\u00e9c\u00e9dente modification du bar\u00e8me.<\/p>\n<p>La suite\u2026. apr\u00e8s l&rsquo;annonce des d\u00e9cisions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La pr\u00e9sentation du Budget 2013 interviendra vendredi 28 septembre en Conseil des ministres. Les diff\u00e9rentes mesures ne sont pas encore arr\u00eat\u00e9es et font l&rsquo;objet de discussions et n\u00e9gociations au sein du gouvernement\u00a0: petit panorama de ce qui devrait arriver. Les nouvelles mesures fiscales mises en place pour 2013 ne devraient pas laisser indiff\u00e9rents la plupart [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":674,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[141,142],"class_list":["post-673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-fiscalite-et-gestion-financiere","tag-epargne","tag-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscalit\u00e9 2013\u00a0: \u00e0 quelle sauce seront mang\u00e9s les \u00e9pargnants\u00a0? - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2012\/09\/26\/fiscalite-2013-a-quelle-sauce-seront-manges-les-epargnants\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 2013\u00a0: \u00e0 quelle sauce seront mang\u00e9s les \u00e9pargnants\u00a0? - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La pr\u00e9sentation du Budget 2013 interviendra vendredi 28 septembre en Conseil des ministres. Les diff\u00e9rentes mesures ne sont pas encore arr\u00eat\u00e9es et font l&rsquo;objet de discussions et n\u00e9gociations au sein du gouvernement\u00a0: petit panorama de ce qui devrait arriver. 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