{"id":132,"date":"2024-07-18T08:22:56","date_gmt":"2024-07-18T06:22:56","guid":{"rendered":"http:\/\/master-gestion.net\/wp\/?p=132"},"modified":"2024-07-19T08:22:51","modified_gmt":"2024-07-19T06:22:51","slug":"tva","status":"publish","type":"post","link":"https:\/\/web-france.eu\/index.php\/2024\/07\/18\/tva\/","title":{"rendered":"TVA"},"content":{"rendered":"<p style=\"text-align: justify;\">La TVA (taxe sur la valeur ajout\u00e9e) un imp\u00f4t indirect. C\u2019est l\u2019imp\u00f4t dont le rendement est le plus important : la moiti\u00e9 des recettes fiscales de l\u2019\u00c9tat, et le double de l\u2019imp\u00f4t sur le revenu. <span style=\"font-size: 12pt;\">C&rsquo;est un imp\u00f4t \u00ab\u00a0indolore\u00a0\u00bb sur la consommation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>I\u00b0)\u00a0Historique<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">En 1917 est institu\u00e9 en France le premier imp\u00f4t sur le chiffre d&rsquo;affaires. Sa complexit\u00e9 et l&rsquo;incidence fiscale sur les b\u00e9n\u00e9fices entra\u00een\u00e8rent une r\u00e9forme profonde.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">En 1937 est institu\u00e9e la taxe g\u00e9n\u00e9rale \u00e0 la production de 6 %. En 1954 est instaur\u00e9e la TVA, la d\u00e9duction de la taxe ayant grev\u00e9 les investissements est autoris\u00e9e.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">En 1955 la taxe ayant grev\u00e9 les frais g\u00e9n\u00e9raux devient d\u00e9ductible.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Le trait\u00e9 de Rome du 25 mars 1957 pr\u00e9voit une harmonisation des fiscalit\u00e9s entre les \u00e9tats membres (25 mars 1957).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Le 1<sup>er<\/sup> janvier 1968 g\u00e9n\u00e9ralisation de la TVA (directive europ\u00e9enne du 11 avril 1967). Le 17 mai 1977 sixi\u00e8me directive europ\u00e9enne (harmonisation des \u00c9tats membres). Application au 01\/01\/1979.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Dans la perspective du march\u00e9 unique, la directive du 16 d\u00e9cembre 1991 fixe le r\u00e9gime applicable \u00e0 compter du 1<sup>er<\/sup> janvier 1993 aux op\u00e9rations intracommunautaires. Cette directive permet la suppression de tout contr\u00f4le et formalit\u00e9 fiscale lors du passage des fronti\u00e8res intracommunautaires. La TVA est une taxe sur le chiffre d&rsquo;affaires qui repose sur le principe des d\u00e9ductions, c&rsquo;est une taxe non cumulative, c&rsquo;est un imp\u00f4t g\u00e9n\u00e9ral sur les d\u00e9penses. La TVA est un imp\u00f4t indirect sur la consommation, collect\u00e9 par l&rsquo;interm\u00e9diaire d&rsquo;entreprises ou de personnes exer\u00e7ant certaines activit\u00e9s professionnelles.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>II\u00b0)\u00a0M\u00e9canisme<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">TVA collect\u00e9e\u00a0:\u00a0TVA factur\u00e9e au client<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">TVA d\u00e9ductible\u00a0:\u00a0TVA factur\u00e9e par le fournisseur<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">La TVA \u00e0 payer ou TVA \u00e0 d\u00e9caisser\u00a0:\u00a0la diff\u00e9rence.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Le consommateur final a la charge de la TVA. Les diff\u00e9rents interm\u00e9diaires (entreprises) collectent la taxe pour le compte du Tr\u00e9sor public.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>III\u00b0)\u00a0Les taux de TVA<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1968<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1969<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1970<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1972<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1977<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1982<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1988<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Super r\u00e9duit<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Taux r\u00e9duit<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">6,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">7,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">7,5<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">7,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">7,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">7,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">7,0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Taux interm\u00e9diaire<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">13,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">15,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">17,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">17,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Taux normal<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">16<sub>2\/3<\/sub><\/span><\/td>\n<td><span style=\"font-size: 12pt;\">19,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">23,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">20,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">17,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">18,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">18,6<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Taux major\u00e9<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">20,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">25,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">33<sub>1\/3<\/sub><\/span><\/td>\n<td><span style=\"font-size: 12pt;\">33<sub>1\/3<\/sub><\/span><\/td>\n<td><span style=\"font-size: 12pt;\">33<sub>1\/3<\/sub><\/span><\/td>\n<td><span style=\"font-size: 12pt;\">33<sub>1\/3<\/sub><\/span><\/td>\n<td><span style=\"font-size: 12pt;\">28,0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1989<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1990<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1992<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>1995<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>2000<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>2012<\/strong><\/span><\/td>\n<td><span style=\"font-size: 12pt;\"><strong>2014<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Super r\u00e9duit<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">2,1<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">2,1<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">2,1<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">2,1<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">2,1<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">2,1<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">2,1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Taux r\u00e9duit<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">5,5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Taux interm\u00e9diaire<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">7,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">10,0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Taux normal<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">18,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">18,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">18,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">20,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">19,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">19,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">20,0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 12pt;\">Taux major\u00e9<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">25,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">22,0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">18,6<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<td><span style=\"font-size: 12pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><em>Wikip\u00e9dia.<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La TVA (taxe sur la valeur ajout\u00e9e) un imp\u00f4t indirect. C\u2019est l\u2019imp\u00f4t dont le rendement est le plus important : la moiti\u00e9 des recettes fiscales de l\u2019\u00c9tat, et le double de l\u2019imp\u00f4t sur le revenu. C&rsquo;est un imp\u00f4t \u00ab\u00a0indolore\u00a0\u00bb sur &hellip; <a href=\"https:\/\/web-france.eu\/index.php\/2024\/07\/18\/tva\/\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a> <a href=\"https:\/\/web-france.eu\/index.php\/2024\/07\/18\/tva\/\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/posts\/132"}],"collection":[{"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/comments?post=132"}],"version-history":[{"count":2,"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/posts\/132\/revisions"}],"predecessor-version":[{"id":909,"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/posts\/132\/revisions\/909"}],"wp:attachment":[{"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/media?parent=132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/categories?post=132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/web-france.eu\/index.php\/wp-json\/wp\/v2\/tags?post=132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}