Les députés ont terminé l’examen de la 1re partie du projet de loi de finances pour 2014 le 22 octobre dernier. Revue de détail des changements qui en découlent pour la fiscalité des entreprises.
La taxation des grandes entreprises
Suite à la fronde des entreprises, la contribution sur l’excédent brut d’exploitation (EBE) prévue dans le projet de loi initial a finalement été supprimée suite à un amendement du gouvernement. À titre de rappel, le taux de cette taxe, qui ne devait concerner que les entreprises réalisant un chiffre d’affaires supérieur à 50 M€, devait être de 1 %.
En lieu et place, la contribution exceptionnelle sur l’impôt sur les sociétés, dont le champ d’application est moins large puisqu’elle ne concerne que les entreprises réalisant un chiffre d’affaires supérieur à 250 M€, verrait son taux passer de 5 à 10,7 %.
Rappel : cette contribution est basée sur le montant de l’impôt sur les sociétés. Elle s’applique temporairement jusqu’aux exercices clos le 30 décembre 2015.
Enfin, il convient de noter que, pour l’assiette de cette contribution, la taxe exceptionnelle sur les hautes rémunérations, instaurée par le même projet de loi de finances pour 2014, ne serait pas retranchée du résultat de l’entreprise.
Les aménagements du crédit d’impôt apprentissage
À compter du 1er janvier 2014, le crédit d’impôt apprentissage verrait son champ d’application sensiblement réduit. En effet, il ne serait désormais ouvert qu’au titre des apprentis n’ayant pas achevé la 1re année de leur cycle de formation. En outre, cette dernière devrait les préparer à un diplôme ou titre d’un niveau maximum Bac+2 (BTS ou diplôme d’institut universitaire de technologie).
À titre transitoire pour 2013, les entreprises continueraient à bénéficier du crédit d’impôt d’un montant de 1 600 € par le nombre moyen annuel d’apprentis en première année de leur cycle de formation d’un niveau équivalent ou inférieur à Bac+2.
En revanche, ce montant serait réduit à 800 € pour les apprentis en 2e et 3e année de leur cycle de formation ou préparant des diplômes d’un niveau supérieur quelle que soit l’année de leur cycle de formation.
À noter : le champ d’application du crédit d’impôt apprentissage majoré de 2 200 € (travailleur handicapé, accompagnement personnalisé…) resterait quant à lui inchangé.
Le relèvement du barème de la taxe sur les véhicules de société
À compter des périodes d’imposition s’ouvrant le 1er octobre 2013, le barème actuel de la taxe sur les véhicules de sociétés (TVS) serait alourdi d’une nouvelle composante dont le montant varierait en fonction de l’année de 1re mise en circulation du véhicule et du carburant utilisé. Le barème de cette nouvelle composante serait le suivant :
Année de première mise en circulation du véhicule | Essence et assimilé | Diesel et assimilé |
---|---|---|
Jusqu’au 31 décembre 1996 | 70 € | 600 € |
De 1997 à 2000 | 45 € | 400 € |
De 2001 à 2005 | 45 € | 300 € |
De 2006 à 2010 | 45 € | 100 € |
À compter de 2011 | 20 € | 40 € |
L’aménagement du régime des cessions de titres de société
Les députés ont modifié certains éléments du calcul des plus-values de cession de titres de société imposables (point de départ de l’abattement pour durée de détention, imputation de la CSG déductible de l’assiette de l’abattement fixe de 500 000 € qui concerne les dirigeants d’entreprise partant à la retraite).
Mais ils ont surtout instauré une interdiction de cumul entre la réduction d’impôt sur le revenu en cas de souscription au capital d’une PME et le nouvel abattement majoré pour durée de détention.
Enfin, ils ont supprimé, à compter du 1er janvier 2014, le report d’imposition dont pouvaient bénéficier, sous conditions, ces plus-values de cession de titres de société, en cas de remploi d’au moins 50 % de la plus-value nette dans la souscription au capital de certaines sociétés dans un délai de 24 mois suivant la cession.
À noter : les députés ont également décidé de maintenir le taux réduit de TVA à 5,5 % alors que celui-ci devait être diminué à 5 % à compter du 1er janvier 2014.
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