Les dispositions de la loi des Finances 2016 relatives au r\u00e9gime forfaitaire constituent un premier pas vers une fiscalit\u00e9 \u00e9quitable.<\/strong> <\/em>
\n<\/p>\nMohamed Salah Ayari, conseiller fiscal et enseignant universitaire, a affirm\u00e9 \u00e0 l\u2019agence Tap que le nombre des b\u00e9n\u00e9ficiaires du r\u00e9gime forfaitaire est estim\u00e9 \u00e0 400.000 contribuables, dont la contribution aux recettes fiscales ne d\u00e9passe gu\u00e8re 0,21%, ce qui constitue une aberration qu’il convient de corriger. D’autant que le gros de la fiscalit\u00e9 est support\u00e9, jusqu’ici, par les salari\u00e9s, soumis \u00e0 la m\u00e9thode de retenu \u00e0 la source, alors que d’autres cat\u00e9gories socioprofessionnelles \u00e9chappent \u00e0 l’imp\u00f4t, en l’absence de fiscalit\u00e9 \u00e9quitable, a affirm\u00e9 M. Ayari .<\/p>\n
A cet \u00e9gard, le montant des recettes r\u00e9alis\u00e9es, gr\u00e2ce \u00e0 la m\u00e9thode de retenue \u00e0 la source, sera aux alentours de 4.200 MD, soit pr\u00e8s de 47% de l’ensemble des imp\u00f4ts directs et environ 80% de l’imp\u00f4t sur le revenu, selon les pr\u00e9visions du projet de la loi des finances 2016, cit\u00e9s par le conseiller fiscal.<\/p>\n
Le projet de loi d\u00e9battu, actuellement, par les commissions de la Chambre des repr\u00e9sentants du peuple (ARP), pr\u00e9voit une mesure importante qui stipule que chaque personne \u00e9ligible au r\u00e9gime forfaitaire ne peut pas rester dans ce r\u00e9gime plus que 3 ans et doit, obligatoirement, le quitter \u00e0 partir de la 4e ann\u00e9e, a-t-il ajout\u00e9. Cette mesure permettra de limiter le nombre des b\u00e9n\u00e9ficiaires du r\u00e9gime forfaitaire, dont la majorit\u00e9 ont des grains importants et ne devraient pas \u00eatre \u00e9ligibles \u00e0 ce r\u00e9gime.<\/p>\n
Cependant, il faut leur laisser la possibilit\u00e9 de confirmer aux services de contr\u00f4le fiscal leur droit de continuer \u00e0 b\u00e9n\u00e9ficier de ce r\u00e9gime, a ajout\u00e9 Mohamed Salah Ayari, proposant d’opter pour le r\u00e9gime forfaitaire optionnel, qui constitue une phase interm\u00e9diaire entre les r\u00e9gimes forfaitaire et r\u00e9el.<\/p>\n
Au sujet du forfait d’assiette qui concerne les professions lib\u00e9rales (m\u00e9decins, avocats, conseillers fiscaux, architectes, ing\u00e9nieurs, comptables et experts-comptables) dont la contribution est estim\u00e9 \u00e0 3% de l’imp\u00f4t sur le revenu, il s’agit, a-t-il indiqu\u00e9, d’instaurer et de contraindre ces professions \u00e0 tenir des factures num\u00e9rot\u00e9es.<\/p>\n
M. Ayari a, en outre, soulign\u00e9 l’importance de doter l’administration fiscale de moyens humains et mat\u00e9riels rappelant qu’elle ne dispose, actuellement, que de 1.632 agents appel\u00e9s \u00e0 contr\u00f4ler pr\u00e8s de 700.000 contribuables.<\/p>\n
A. B. M.<\/strong> (avec Tap)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"Les dispositions de la loi des Finances 2016 relatives au r\u00e9gime forfaitaire constituent un premier pas vers une fiscalit\u00e9 \u00e9quitable.<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[995,2433],"tags":[8138,9128,471,6927,9129],"class_list":["post-23154","post","type-post","status-publish","format-standard","hentry","category-economie","category-tunisie","tag-budget-de-letat-2016","tag-fiscalite","tag-impot","tag-loi-des-finances-2016","tag-regime-forfaitaire"],"yoast_head":"\n
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