{"id":8164,"date":"2017-06-08T12:50:49","date_gmt":"2017-06-08T10:50:49","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=8164"},"modified":"2017-06-08T17:08:38","modified_gmt":"2017-06-08T15:08:38","slug":"prelevement-a-la-source-reporte-a-2019","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/","title":{"rendered":"Le pr\u00e9l\u00e8vement \u00e0 la source report\u00e9 \u00e0 2019"},"content":{"rendered":"<p>Le Premier ministre a annonc\u00e9 ce mardi le report de l&rsquo;entr\u00e9e en vigueur du <strong>pr\u00e9l\u00e8vement \u00e0 la source<\/strong> <strong>de l&rsquo;imp\u00f4t sur le revenu<\/strong> au <strong>1er janvier 2019<\/strong>.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-8173\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2017\/06\/Pr\u00e9l\u00e8vement-\u00e0-la-source-repport-2019.jpg\" alt=\"Pr\u00e9l\u00e8vement \u00e0 la source report 2019\" width=\"600\" height=\"400\" srcset=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2017\/06\/Pr\u00e9l\u00e8vement-\u00e0-la-source-repport-2019.jpg 600w, https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2017\/06\/Pr\u00e9l\u00e8vement-\u00e0-la-source-repport-2019-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>Si Emmanuel Macron avait d\u00e9j\u00e0 \u00e9voqu\u00e9 ces derniers mois cette possibilit\u00e9, <strong>Edouard Philippe<\/strong> en a pr\u00e9cis\u00e9 les contours dans le cadre d&rsquo;une r\u00e9ponse \u00e0 une question au cours d&rsquo;un entretien avec les lecteurs du journal \u00ab\u00a0<strong>Le Parisien<\/strong> &#8211; Aujourd&rsquo;hui en France\u00a0\u00bb.\u00a0 Au cours de cet entretien, le Premier ministre a pr\u00e9cis\u00e9 que le pr\u00e9l\u00e8vement \u00e0 la source \u00e9tait une bonne r\u00e9forme, mais que sa mise en oeuvre serait report\u00e9e au 1er janvier 2019 car <strong>des tests<\/strong> seront effectu\u00e9s entre <strong>juillet et septembre<\/strong> 2017 aupr\u00e8s d&rsquo;entreprises volontaires . Cet audit doit permettre de s&rsquo;assurer que techniquement tout se passera bien.<\/p>\n<p>Initialement, le pr\u00e9l\u00e8vement \u00e0 la source devait \u00eatre mis en \u0153uvre \u00e0 compter du 1er janvier 2018 (selon la loi de finances pour 2016). La <strong>loi de finances pour 2017<\/strong> avait pr\u00e9vu de nombreuses mesures relatives aux modalit\u00e9s de mise en \u0153uvre. Des <strong>d\u00e9crets d&rsquo;application<\/strong> avaient m\u00eame \u00e9t\u00e9 publi\u00e9s quelques jours avant l&rsquo;entr\u00e9e en fonction du nouveau Gouvernement.<\/p>\n<p>Si le principe du pr\u00e9l\u00e8vement de l&rsquo;imp\u00f4t au cours de l&rsquo;ann\u00e9e de perception des revenus devrait \u00eatre conserv\u00e9, des modifications pourraient intervenir en fonction de l&rsquo;audit r\u00e9alis\u00e9 au cours de l&rsquo;\u00e9t\u00e9. Edouard Philippe a en effet pr\u00e9cis\u00e9 qu&rsquo;il souhaitait \u00a0\u00ab\u00a0utiliser l\u2019ann\u00e9e qui vient pour garantir que le dispositif sera op\u00e9rationnel et simple pour les employeurs et notamment pour les petites entreprises\u00bb.<\/p>\n<p>En cons\u00e9quence, les <strong>revenus de 2017<\/strong> seront finalement imposables \u00e0 <strong>l&rsquo;imp\u00f4t sur le revenu de 2018<\/strong>. Initialement, l&rsquo;ann\u00e9e 2017 et les revenus correspondants (\u00e0 l&rsquo;exception des revenus exceptionnels) devaient b\u00e9n\u00e9ficier d&rsquo;une <strong>ann\u00e9e blanche<\/strong> compte tenu de l&rsquo;instauration d&rsquo;un cr\u00e9dit d&rsquo;imp\u00f4t modernisation du recouvrement (<strong>CIMR<\/strong>) et les revenus de 2018 devaient \u00eatre soumis \u00e0 l&rsquo;imp\u00f4t sur le revenu de 2018, pr\u00e9lev\u00e9 \u00e0 la source. Si cette m\u00eame logique est conserv\u00e9e avec le report d&rsquo;un an, ce sont les revenus de 2018 qui devraient b\u00e9n\u00e9ficier d&rsquo;une absence d&rsquo;imposition. Les <strong>revenus de 2019<\/strong> seraient ainsi soumis directement \u00e0 <strong>l&rsquo;IR 2019<\/strong>, supprimant ainsi le d\u00e9calage d&rsquo;un an entre la perception des revenus et l&rsquo;imp\u00f4t correspondant.<\/p>\n<p>Ce report pr\u00e9sente un autre avantage pour le Gouvernement actuel. Ce dernier a annonc\u00e9 pour 2018 une <strong>r\u00e9duction des cotisations sociales salariales<\/strong> (la hausse de la CSG de 1,7 point serait plus que compens\u00e9e par cette r\u00e9duction). L&rsquo;instauration du pr\u00e9l\u00e8vement \u00e0 la source \u00e0 cette m\u00eame date aurait pu avoir pour effet de supprimer la perception par les salari\u00e9s du <strong>gain de pouvoir d&rsquo;achat<\/strong> compte tenu de la d\u00e9duction dans le m\u00eame temps \u00a0du salaire net de l&rsquo;imp\u00f4t sur le revenu directement pr\u00e9lev\u00e9 \u00e0 la source.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Premier ministre a annonc\u00e9 ce mardi le report de l&rsquo;entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source de l&rsquo;imp\u00f4t sur le revenu au 1er janvier 2019. Si Emmanuel Macron avait d\u00e9j\u00e0 \u00e9voqu\u00e9 ces derniers mois cette possibilit\u00e9, Edouard Philippe en a pr\u00e9cis\u00e9 les contours dans le cadre d&rsquo;une r\u00e9ponse \u00e0 une question au cours [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":8173,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1039,1044],"class_list":["post-8164","post","type-post","status-publish","format-quote","has-post-thumbnail","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-le-revenu","tag-prelevement-a-la-source","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le pr\u00e9l\u00e8vement \u00e0 la source report\u00e9 \u00e0 2019 - 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\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le pr\u00e9l\u00e8vement \u00e0 la source report\u00e9 \u00e0 2019 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le Premier ministre a annonc\u00e9 ce mardi le report de l&rsquo;entr\u00e9e en vigueur du pr\u00e9l\u00e8vement \u00e0 la source de l&rsquo;imp\u00f4t sur le revenu au 1er janvier 2019. Si Emmanuel Macron avait d\u00e9j\u00e0 \u00e9voqu\u00e9 ces derniers mois cette possibilit\u00e9, Edouard Philippe en a pr\u00e9cis\u00e9 les contours dans le cadre d&rsquo;une r\u00e9ponse \u00e0 une question au cours [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-08T10:50:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-06-08T15:08:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2017\/06\/Pr\u00e9l\u00e8vement-\u00e0-la-source-repport-2019.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/\",\"name\":\"Le pr\u00e9l\u00e8vement \u00e0 la source report\u00e9 \u00e0 2019 - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2017\/06\/Pr\u00e9l\u00e8vement-\u00e0-la-source-repport-2019.jpg\",\"datePublished\":\"2017-06-08T10:50:49+00:00\",\"dateModified\":\"2017-06-08T15:08:38+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/#primaryimage\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2017\/06\/Pr\u00e9l\u00e8vement-\u00e0-la-source-repport-2019.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2017\/06\/Pr\u00e9l\u00e8vement-\u00e0-la-source-repport-2019.jpg\",\"width\":600,\"height\":400,\"caption\":\"Pr\u00e9l\u00e8vement \u00e0 la source report 2019\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/06\/08\/prelevement-a-la-source-reporte-a-2019\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Le pr\u00e9l\u00e8vement \u00e0 la source report\u00e9 \u00e0 2019\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). 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