Calibrated to 10 billion euros next year, the package of savings tax niches to is increased 700 million for its review in the National Assembly, last week. Believing that the Government's plan is not enough to bring the deficit below the 6 next year, members of Parliament voted a series of measures to increase the revenue of the State - most often against the advice of the Government. Businesses see their contributions increase. Members including reported three years of the abolition of annual lump sum taxes for undertakings with more than 15 million of turnover, or a gain of EUR 584 million in 2011. They have also planed tax credit search for 300 million, making the estimate of the research costs a little less favourable to the services sector. And they were reduced from 75 to 50 reduction of wealth linked to investment in SMEs, tax when he directly or through a holding company. "When the tax interest represents 75 of your income tax, the imagination and creativity become without limits." We saw appear investment in cellars wine... "The extent must allow return to economic rationality", justified the budget Gilles Carrez UMP rapporteur. The measure should not allow significant savings - 150 million, more than; but it is for the 600 million euros of State subsidies benefit truly productive companies.
Members do not count rest there: they thus planned to reduce the tax credit incentive benefit to companies that pay wage savings. The measure, which is often a boon for large business effect, should be reserved for SMEs. The debate will take place in November, during the consideration of the second part of the budget.
Capital gains taxed more
Households are also affected them, but to a lesser extent. The amount of securities capital gains is reduced by one third per year of detention beyond five years, resulting in a total relief after eight years only. This period of detention was to begin January 1, 2006. Against the advice of the Government, members reported him for three years. The gain for the State will void the next year, but he will reach 1 billion by 2015, 2016 and 2017.
Above all, MEPs address real estate capital gains. Gilles Carrez made vote an amendment which submits them to the social security payments (CSG, DRES...). Ditto for the professional gains on buildings, benefiting from a discount of 10 from the sixth year. Either a gain for the State of 200 million euros per year.
To the rank of the bad news is also the increase in the PV of parking of first category. "The fact that the fines will increase is recorded;" "this will be done by Decree", promised the Budget Minister FranÃ§ois Baroin. The Government will go but not as far that wished to parliamentarians: the low fines should move from 11 to 15 euros first - members sought 20 euros. Other fines remain unchanged.
Rather strict, members are are still loaned to the strengthening of certain tax niches. They thus quadrupled the ceiling of the tax reduction "madelin" for investment in SMEs, which will allow to pay up to 100,000 euros in tax and less for a couple! The measure, which increases the cost of tens of millions to the State, is very badly received by Bercy and likely to be set aside in the Senate. Members have also deferred one year the removal of the tax demi-part for single parents, or EUR 300 million more next year.
Budget 2011, the curve of the rigour on lesechos.fr/dossierlesechos.fr/dossier