Download or read book Le R gime du forfait en mati re d imp ts sur le chiffre d affaires les b n fices commerciaux et sur le revenu rapport pr sent au nom de la commission des douanes questions fiscales et conomiques par M Emile Regis membre du bureau dans la s ance de la chambre syndicale du 26 f vrier 1924 written by and published by . This book was released on with total page 1060 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rapport d information sur la fiscalit agricole written by François André and published by Assemblée nationale. This book was released on 2015-04-15 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: La mission d’information sur la fiscalité agricole, créée le 28 octobre 2014 par la commission des Finances, avait un double objectif : étudier les conclusions des « assises de la fiscalité agricole », d’une part, et faire le bilan des principales spécificités de la fiscalité agricole pour s’assurer que celles-ci répondent encore aux défis et aux principales difficultés de l’agriculture du XXIème siècle, d’autre part. Deux exigences ont guidé la mission d’information dans l’élaboration de ses propositions : l’assouplissement et la simplification. Elle s’est par ailleurs efforcée de respecter, pour la majeure partie de ses recommandations, le principe d’assiette fiscale constante. Un panorama rapide de la fiscalité agricole fait apparaître de nombreuses particularités. L’imposition à l’impôt sur le revenu intervient selon des modalités de calcul qui sont propres à la catégorie des bénéfices agricoles. Tandis que les plus petites exploitations font l’objet d’une imposition forfaitaire déterminée par l’administration fiscale, les autres exploitations et celles qui décident de renoncer au régime du forfait sont imposées selon un régime réel qui comporte de nombreuses dérogations par rapport aux règles applicables aux bénéfices industriels et commerciaux. Le monde agricole connaît également des régimes d’imposition spécifiques à la TVA et bénéficie de plusieurs types d’exonération en matière de taxe foncière. Ces spécificités sont justifiées par des raisons objectives, telles que l’intensité capitalistique du secteur, le caractère cyclique du revenu, la pluriactivité traditionnelle dans le monde agricole et l’émergence d’une agriculture de groupe. Néanmoins, l’une des spécificités de la fiscalité agricole apparaît dépassée : le forfait collectif. Son remplacement par un régime « micro », à l’instar de celui qui existe pour les bénéfices industriels et commerciaux et les bénéfices non commerciaux, fait aujourd’hui consensus, sous réserves de quelques aménagements. À l’exception notable du forfait collectif, les dispositifs propres à la fiscalité agricole doivent donc être maintenus. Des adaptations sont cependant nécessaires pour les renforcer compte tenu des évolutions récentes du monde agricole. La fiscalité peut contribuer à mieux préparer l’avenir du monde agricole. De nombreux outils juridiques et fiscaux, de droit commun ou propres à la fiscalité agricole, permettent d’ores et déjà de faciliter les installations de jeunes agriculteurs et les transmissions d’exploitations. Les avantages fiscaux accordés aux cessions de biens faisant l’objet de baux ruraux à long terme permettent ainsi d’alléger le coût de l’investissement en foncier des jeunes qui s’installent. L’émergence d’une agriculture de groupe peut également être mieux accompagnée par la fiscalité, notamment en renforçant le principe de transparence des groupements agricoles d’exploitation en commun (GAEC), principe qui permet à leurs membres, sous réserve de quelques exceptions, d’être traités comme des exploitants individuels. D’autres pistes méritent aussi d’être étudiées telle que la création d’un impôt sur les sociétés (IS) agricole dont les modalités de calcul de l’assiette seraient assises sur les règles applicables aux bénéfices agricoles et non sur celles relatives aux bénéfices industriels et commerciaux. Des adaptations de la législation sociale et fiscale sont encore envisageables pour mieux maîtriser la gestion des risques et l’impact de la volatilité des revenus. Le régime des déductions pour aléas (DPA), actuellement peu incitatif, devrait ainsi faire l’objet d’aménagements pour l’assouplir et accroître son attractivité. La réforme de la DPA, qui apparaît comme une priorité, doit permettre aux agriculteurs de mener au mieux leurs stratégies de gestion, et notamment de gestion des risques, et les inciter à constituer une épargne de précaution, les bonnes années. Le régime de déduction des cotisations sociales, ainsi que le mode de calcul de leur assiette, peuvent faire l’objet d’évolutions dans le but d’éviter des décalages entre l’année de perception d’un revenu et l’année de déductibilité et de paiement effectif des prélèvements. Les mécanismes existants de lissage du revenu peuvent, enfin, être assouplis, sans déperdition d’assiette fiscale, afin de limiter les effets de la progressivité de l’impôt sur le revenu. Ces évolutions de la législation doivent intervenir en veillant à ce que les dispositifs concernés ne soient pas détournés de leur objet par la recherche d’une optimisation excessive. Enfin, la tendance à la diversification des activités du monde rural, à l’instar de l’activité de méthanisation agricole, doit mieux être prise en compte par la législation fiscale. Dans le respect d’un principe d’égale concurrence, les régimes de pluriactivité peuvent être assouplis, notamment pour les GAEC. Une fiscalité plus incitative peut également être envisagée pour les activités de méthanisation agricole. Les pionniers de ce secteur devraient enfin bénéficier des mêmes avantages fiscaux que les nouveaux méthaniseurs.
Download or read book Le r gime du forfait en mati re d imp t sur les b n fices industriels et commerciaux et de taxes sur le chiffre d affaires written by Bureau d'études juridiques et fiscales E. Maviel and published by . This book was released on 1949 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dictionary of Building and Civil Engineering written by Don Montague and published by Taylor & Francis. This book was released on 1996 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dual-language dictionary lists over 20,000 specialist terms in both French and English, covering architecture, building, engineering and property terms. It meets the needs of all building professionals working on projects overseas. It has been comprehensively researched and compiled to provide an invaluable reference source in an increasingly European marketplace.
Download or read book Lexique Anglais fran ais Principalement Juridique written by F. H. S. Bridge and published by Council of Europe. This book was released on 1994 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed to provide really usable, authentic translations, the new Council of Europe French-English Legal Dictionary is unusually comprehensive both in geographical range (Belgian, Luxembourg & Swiss terms are included) & in subject-matter, giving idiomatic English equivalents of countless terms unobtainable or inaccurately translated elsewhere; non-legal terminology has been rigorously excluded. The result is an incomparable reference work containing some 11 000 entries, clearly set out & easy to consult.
Download or read book The Global Competitiveness Report 2007 2008 written by Michael E. Porter and published by Palgrave Macmillan. This book was released on 2007-12-15 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: The World Economic Forum’s annual Global Competitiveness Report evaluates the potential for sustained economic growth of over 130 developed and emerging economies and ranks them accordingly. Since its first release in 1979, the Report has become the most authoritative and comprehensive study of its type. The 2007-2008 Report contains: • Detailed country competitiveness profiles of 131 economies • Data tables for survey and hard data variables ranking profiled economies • Global rankings: the Global Competitiveness Index and the Business Competitiveness Index, measuring growth and productivity, respectively • Exclusive data from the Executive Opinion Survey, with over 11,000 responses from business leaders worldwide. Produced in collaboration with a distinguished group of international scholars and a global network of over 130 leading national research institutes and business organizations, the Report also showcases the latest thinking and research on issues of immediate relevance for business leaders and policy-makers.
Download or read book Treaty Series Recueil Des Traites written by United Nations and published by UN. This book was released on 2007-11-02 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Philostratus written by Philostratus (the Athenian) and published by . This book was released on 1912 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Natural Rubber Agreement 1979 written by United Nations and published by New York : United Nations. This book was released on 1980 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Vulcan Locomotives written by Vulcan Iron Works (Wilkes-Barre, Pa.) and published by . This book was released on 1911 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Zenzele written by J. Nozipo Maraire and published by Delta. This book was released on 1997-04-07 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written as a letter from a Zimbabwean mother to her daughter, a student at Harvard, J. Nozipo Maraire evokes the moving story of a mother reaching out to her daughter to share the lessons life has taught her and bring the two closer than ever before. Interweaving history and memories, disappointments and dreams, Zenzele tells the tales of Zimbabwe's struggle for independence and the men and women who shaped it: Zenzele's father, an outspoken activist lawyer; her aunt, a schoolteacher by day and secret guerrilla fighter by night; and her cousin, a maid and a spy. Rich with insight, history, and philosophy, Zenzele is a powerful and compelling story that is both revolutionary and revelatory--the story of one life that poignantly speaks of all lives.
Download or read book Cheshire Parish Registers V 3 written by London Issued to the Subscribers by and published by Legare Street Press. This book was released on 2021-09-10 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book Dictionnaire Fran ais anglais Anglais fran ais written by Larousse (Firm) and published by Larousse Bilingual/French. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive French dictionary in its category, completely revised and updated.
Download or read book A Primer on Property Tax written by William J. McCluskey and published by John Wiley & Sons. This book was released on 2012-10-04 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.
Download or read book Analecta Or Materials For a History of Remarkable Providences Mostly Relating to Scotch Ministers and Christians written by Robert Wodrow and published by BoD – Books on Demand. This book was released on 2024-05-25 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reprint of the original, first published in 1842.
Download or read book International Cocoa Agreement 1980 written by United Nations and published by New York : United Nations. This book was released on 1982 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax Agreement written by United Nations Publications and published by . This book was released on 1995 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ways of Escape provides a history of leisure nd travel and a cartography of _escape activity_. The author examines how pleasure has been managed from the middle ages to the present day, and examines the differences in leisure and travel opportunities for men and women.
