{"id":524,"date":"2016-03-30T10:21:16","date_gmt":"2016-03-30T08:21:16","guid":{"rendered":"http:\/\/wonder.solidarites.ch\/vaud\/2016\/03\/30\/le-ps-hesitant-face-a-un-cargo-surcharge-de-cadeaux-fiscaux\/"},"modified":"2019-12-12T16:26:36","modified_gmt":"2019-12-12T15:26:36","slug":"le-ps-hesitant-face-a-un-cargo-surcharge-de-cadeaux-fiscaux","status":"publish","type":"post","link":"https:\/\/solidarites.ch\/vaud\/2016\/03\/30\/le-ps-hesitant-face-a-un-cargo-surcharge-de-cadeaux-fiscaux\/","title":{"rendered":"Le PS h\u00e9sitant face \u00e0 un cargo surcharg\u00e9 de cadeaux fiscaux"},"content":{"rendered":"

\"rie3\"<\/a><\/b>
\nLes 16 et 17 mars derniers, le Conseil National s\u2019est plong\u00e9 dans le d\u00e9bat de la RIE<\/b>\u2009<\/b>3 (3e<\/sup> r\u00e9forme de l\u2019imposition des entreprises). La formule adoub\u00e9e par la Chambre basse est un bateau ultra-charg\u00e9 de cadeaux fiscaux. Reste \u00e0 savoir si le poids de ces nouveaux privil\u00e8ges suffira \u00e0 faire couler ce projet de r\u00e9forme. S\u00e9bastien Guex, professeur d\u2019histoire \u00e0 l\u2019Universit\u00e9 de Lausanne et membre de solidarit\u00e9S, nous livre son analyse.<\/b><\/p>\n

Quel est l\u2019\u00e9tat de la RIE<\/b>\u2009<\/b>3 f\u00e9d\u00e9rale, apr\u00e8s la discussion
\ndu Conseil National (CN)<\/b>\u2009<\/b>?<\/b><\/p>\n

Le projet a \u00e9t\u00e9 finalis\u00e9 \u00e0 une vitesse impressionnante. En l\u2019espace d\u2019une ann\u00e9e (juin 2016), les milieux dirigeants suisses vont faire passer la plus colossale mesure de d\u00e9fiscalisation en faveur du grand patronat depuis la Deuxi\u00e8me Guerre mondiale. Lorsqu\u2019il s\u2019agit d\u2019affaires s\u00e9rieuses, les diff\u00e9rentes fractions de la bourgeoisie sont capables d\u2019agir avec une rapidit\u00e9 effrayante. De plus, la manoeuvre avance non seulement au pas de charge, mais \u00e0 l\u2019artillerie lourde. En effet, le CN a manifestement choisi de \u00ab\u2009charger le bateau \u00e0 fond\u2009\u00bb, pour employer une expression courante. Dit autrement, c\u2019est le programme a maxima<\/i> qui est adoub\u00e9.\u00a0<\/p>\n

C\u2019est-\u00e0-dire?<\/b><\/p>\n

L\u2019ampleur \u00e9norme des d\u00e9ductions alourdissent encore la version propos\u00e9e en automne dernier par le Conseil des Etats (CdE). En sus de la baisse g\u00e9n\u00e9rale du taux d\u2019imposition du b\u00e9n\u00e9fice des entreprises, quatre \u00e9l\u00e9ments sont d\u00e9terminants dans cette version a maxima<\/i>\u2009: \u278a l\u2019outil fiscal appel\u00e9 patent Box<\/i> \u2013 qui permet de d\u00e9duire les b\u00e9n\u00e9fices g\u00e9n\u00e9r\u00e9s par les brevets, patentes et droits analogues \u2013 est maintenu. Il permettra des d\u00e9ductions colossales\u200a; \u278b les d\u00e9penses en Recherche et d\u00e9veloppement (dont le contour est toujours tr\u00e8s flou) pourront \u00eatre d\u00e9duites du b\u00e9n\u00e9fice imposable \u00e0 une hauteur sup\u00e9rieure \u00e0 150\u2009%, l\u00e9g\u00e8re limite qu\u2019avait introduit le CdE. Pire encore, les entreprises multinationales pourront m\u00eame d\u00e9duire les d\u00e9penses en R&D effectu\u00e9es \u00e0 l\u2019\u00e9tranger\u200a; \u278c la possibilit\u00e9 pour les cantons de mettre sur pied un m\u00e9canisme de d\u00e9duction des int\u00e9r\u00eats dits \u00ab\u2009notionnels\u2009\u00bb \u2013\u00a0 \u00f4ter du b\u00e9n\u00e9fice imposable un montant correspondant au taux d\u2019int\u00e9r\u00eat fictif que les capitalistes auraient obtenu si, au lieu de placer leur argent dans leur entreprise, ils l\u2019avaient plac\u00e9 sur le march\u00e9 des capitaux \u2013 a \u00e9t\u00e9 r\u00e9introduite\u200a; \u278d dans ce formidable \u00e9lan, le CN a r\u00e9introduit la taxe au tonnage pour les soci\u00e9t\u00e9s de transport maritime.<\/p>\n

Seul petit verrou\u2009: les d\u00e9duction ne devront pas d\u00e9passer 80\u2009% du b\u00e9n\u00e9fice imposable. Autrement dit, une entreprise qui fait un b\u00e9n\u00e9fice de 100 millions ne pourra r\u00e9duire son b\u00e9n\u00e9fice imposable qu\u2019\u00e0 la somme de 20 millions, ceci \u00e0 un taux qui sera la moiti\u00e9 de celui d\u2019aujourd\u2019hui, pour reprendre le cas vaudois. Pauvres actionnaires\u2026<\/p>\n

De plus, le CN a refus\u00e9 d\u2019augmenter la part de l\u2019IFD d\u00e9volue aux cantons de 17 \u00e0 22\u2009%, ce qui impliquera pour ces derniers une perte suppl\u00e9mentaire de plus de 400 millions. Il s\u2019agit l\u00e0 tr\u00e8s probablement du deal<\/i> de fa\u00e7ade qui sera convenu\u2009: le CdE va demander la r\u00e9introduction de cette augmentation, en \u00e9change des d\u00e9ductions suppl\u00e9mentaires du CN.<\/p>\n

Quoi qu\u2019il en soit, avec une version aussi agressive de la RIE\u20093, je pense que l\u2019estimation de 5 milliards de pertes fiscales annuelles que je formulais en automne dernier est pour le moins pr\u00e9cautionneuse.<\/p>\n

Les d\u00e9fenseurs du projet RIE<\/b>\u2009<\/b>3 ne font-ils pas une erreur tactique<\/b>\u2009<\/b>?\u00a0<\/b><\/p>\n

Les partis bourgeois sont unis de l\u2019UDC au PDC, jusque dans certaines franges du PSS et des Verts. Tout ce petit monde ne craint pas une d\u00e9faite devant un scrutin populaire. Ils pr\u00e9disent que la social-\u00add\u00e9mocratie sera fractur\u00e9e sur cette question, avec des notables qui s\u2019engageront probablement pour la RIE\u20093. Dans le canton de Vaud, le duo Broulis-Maillard a r\u00e9ussi son r\u00f4le de b\u00e9lier par l\u2019anticipation cantonale de la RIE\u20093, en la faisant adouber par un vote quasi sovi\u00e9tique des vaudois\u00b7e\u00b7s le 20 mars dernier.<\/p>\n

Au fond, tout ceci confirme ce que je dis depuis longtemps\u2009: l\u2019objectif central de la RIE\u20093 est bel bien d\u2019augmenter la comp\u00e9titivit\u00e9 fiscale que la bourgeoisie suisse exerce \u00e0 l\u2019\u00e9chelle internationale. En tant qu\u2019internationaliste, cela suffit \u00e0 s\u2019y opposer. Les milieux dirigeants suisses veulent priver les autres Etats de dizaines de milliards de francs de recettes fiscales, avec les cons\u00e9quences dramatiques que cela aurait sur les pays les plus pauvres.<\/p>\n

Tant mieux si des taux d\u2019imposition enfin normaux d\u00e9cidaient certaines multinationales \u00e0 retourner dans les Etats o\u00f9 elles sont sises r\u00e9ellement. La RIE\u20093 va en outre relancer la concurrence fiscale entre cantons. L\u2019exemple de Berne est frappant, dans la mesure o\u00f9 ce canton annonce vouloir baisser son imposition des b\u00e9n\u00e9fices des entreprises, alors m\u00eame que ce canton est connu pour n\u2019abriter aucune soci\u00e9t\u00e9 \u00e0 statut sp\u00e9cial. On voit ici \u00e0 quel point la suppression des privil\u00e8ges fiscaux pour les multinationales et holdings n\u2019est qu\u2019un pr\u00e9texte. Enfin, la RIE\u20093 constitue une remise en cause profonde du r\u00f4le redistributeur de la fiscalit\u00e9 en Suisse, par un transfert massif de la part pay\u00e9e par le Capital, vers celle financ\u00e9e par les milieux populaires et la classe moyenne.<\/p>\n

Que pr\u00e9conises-tu\u00a0<\/b>dans un pareil contexte<\/b>\u2009<\/b>?<\/b><\/p>\n

Il est de plus en plus probable que le PSS se prononce en parole<\/i> contre la RIE\u20093, et dans les faits ne m\u00e8ne pas la campagne r\u00e9f\u00e9rendaire, au vu de leurs divisions, et que la direction du PSS laisse passer le projet f\u00e9d\u00e9ral.<\/p>\n

Bien s\u00fbr, le fait que la premi\u00e8re force politique dite \u00ab\u2009de gauche\u2009\u00bb ne fasse pas front dans cette bataille rendrait plus ardue la campagne. N\u00e9anmoins, en tant que militant\u00b7e\u00b7s de gauche, nous devons faire aboutir co\u00fbte que co\u00fbte le r\u00e9f\u00e9rendum. Contrairement au vote vaudois, nous avons des chances de le gagner, quelles que soient les forces en pr\u00e9sence et cette bataille doit \u00eatre men\u00e9e \u00e9galement pour l\u2019avenir. En clair, s\u2019il n\u2019y a pas de r\u00e9f\u00e9rendum, la bourgeoisie suisse ne tardera pas \u00e0 lancer une RIE\u20094 qui, plus qu\u2019un bateau charg\u00e9, sera un vrai torpilleur.<\/p>\n

Entretien r\u00e9alis\u00e9 pour solidarit\u00e9S<\/i> par Pierre Conscience<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Les 16 et 17 mars derniers, le Conseil National s\u2019est plong\u00e9 dans le d\u00e9bat de la RIE\u20093 (3e r\u00e9forme de l\u2019imposition des entreprises). La formule adoub\u00e9e par la Chambre basse est un bateau ultra-charg\u00e9 de cadeaux fiscaux. Reste \u00e0 savoir si le poids de ces nouveaux privil\u00e8ges suffira \u00e0 faire couler ce projet de r\u00e9forme. … Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":1565,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"tx_journal_display":[],"class_list":["post-524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tx_journal_sections-national","tx_journal_sections-rie3"],"acf":[],"yoast_head":"\nLe PS h\u00e9sitant face \u00e0 un cargo surcharg\u00e9 de cadeaux fiscaux – solidarit\u00e9S Vaud<\/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:\/\/solidarites.ch\/vaud\/2016\/03\/30\/le-ps-hesitant-face-a-un-cargo-surcharge-de-cadeaux-fiscaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le PS h\u00e9sitant face \u00e0 un cargo surcharg\u00e9 de cadeaux fiscaux – solidarit\u00e9S Vaud\" \/>\n<meta property=\"og:description\" content=\"Les 16 et 17 mars derniers, le Conseil National s\u2019est plong\u00e9 dans le d\u00e9bat de la RIE\u20093 (3e r\u00e9forme de l\u2019imposition des entreprises). 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