Rapport d'information n° 481 (2016-2017) de MM. Éric BOCQUET , Michel BOUVARD , Michel CANEVET , Thierry CARCENAC , Jacques CHIRON , Philippe DALLIER , Vincent DELAHAYE , André GATTOLIN , Charles GUENÉ , Bernard LALANDE et Albéric de MONTGOLFIER , fait au nom de la commission des finances, déposé le 29 mars 2017
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Synthèse du rapport (603 Koctets)
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FOREWORD
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SUMMARY OF THE MAIN PROPOSALS
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OVERVIEW: THE BLURRED LINES OF TAXATION AND SOCIAL
CONTRIBUTIONS RULES GOVERNING ONLINE PLATFORM USERS
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I. AS REGARD TAXATION, ALL INCOME IS TAXABLE FROM
THE FIRST EURO WITH VERY FEW EXCEPTIONS
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II. AS REGARDS SOCIAL CONTRIBUTIONS, THE PROBLEM
LIES IN THE DISTINCTION BETWEEN PRIVATE INDIVIDUALS AND PROFESSIONALS
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A. AMONG PLATFORM USERS, MANY PROFESSIONALS ARE
UNAWARE OF THEIR STATUS
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B. TWO THRESHOLDS FOR COMPULSORY AFFILIATION TO
SOCIAL SECURITY CREATED IN 2017: A USEFUL YET INCOMPLETE STEP FORWARD
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C. CORPORATE LAND PROPERTY TAX, A TAX THAT APPLIES
TO ALL PROFESSIONAL WORKERS
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D. SOCIAL LEVIES, THE FORGOTTEN PART OF THE
DEBATE?
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A. AMONG PLATFORM USERS, MANY PROFESSIONALS ARE
UNAWARE OF THEIR STATUS
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III. REPORTING, CONTROL AND COLLECTION:
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A. SELF-REGULATION: AN ENCOURAGING YET INHERENTLY
LIMITED RESPONSE
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B. UNACHIEVABLE TAX CONTROL
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C. THE OBLIGATION OF USER INFORMATION: A FIRST STEP
TOWARDS TAX COMPLIANCE
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D. AUTOMATIC INCOME REPORTING: THE DECISIVE
STEP?
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A. SELF-REGULATION: AN ENCOURAGING YET INHERENTLY
LIMITED RESPONSE
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I. AS REGARD TAXATION, ALL INCOME IS TAXABLE FROM
THE FIRST EURO WITH VERY FEW EXCEPTIONS
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PROPOSALS: EXEMPTING SMALL TRANSACTIONS BETWEEN
PRIVATE INDIVIDUALS, ENSURING FAIR TAXATION OF PROFESSIONALS
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I. A SINGLE THRESHOLD OF EUR 3,000 PER YEAR TO
EXEMPT LOW, OCCASIONAL AND SIDELINE INCOME OF INDIVIDUALS
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A. THE CHOICE OF A FIXED TAX ALLOWANCE
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B. A SYSTEM THAT ECNOURAGES THE DEVELOPMENT OF THE
SHARING ECONOMY, WITHOUT A THRESHOLD EFFECT OR A DISTORTION OF
COMPETITION
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C. JUSTIFICATION OF THE AMOUNT OF EUR 3,000
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D. OBSERVATIONS REGARDING PROPORTIONALITY AND
OTHER CONSTITUTIONAL PRINCIPLES
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1. The principle of a single threshold is in line
with the objective of accessibility and intelligibility of the law
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2. The limitation of the advantage to income
derived from platforms and reported automatically is in line with the objective
of combating tax fraud and tax evasion
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3. A measure general interest ground, with no
alternative in the short term
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1. The principle of a single threshold is in line
with the objective of accessibility and intelligibility of the law
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A. THE CHOICE OF A FIXED TAX ALLOWANCE
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II. AN ALIGNMENT OF SOCIAL PROTECTION
OBLIGATIONS
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A. A SIMPLE AND UNIQUE CRITERION FOR
DISTINGUISHING PRIVATE INDIVIDUALS FROM PROFESSIONALS
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1. Presumption of non-affiliation to Social
security as a self-employed worker when income is less than EUR 3,000 per
year
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2. A criterion with no effect on the equality of
treatment and the requirement of fair competition between professionals
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3. Towards other maximum social contribution
thresholds?
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4. Towards a collaborative worker status -
eventually?
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1. Presumption of non-affiliation to Social
security as a self-employed worker when income is less than EUR 3,000 per
year
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B. THE REMOVAL OF SECTOR-SPECIFIC OR GENERAL
LIMITATIONS BELOW THE EUR 3,000 THRESHOLD
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A. A SIMPLE AND UNIQUE CRITERION FOR
DISTINGUISHING PRIVATE INDIVIDUALS FROM PROFESSIONALS
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III. AUTOMATIC INCOME REPORTING: SIMPLIFYING
PROCEDURES AND SECURING TAX COLLECTION
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A. A VIRTUOUS CIRCLE: VOLUNTARY REPORTING WITH AN
INCENTIVE
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B. DETAILS ABOUT THE AUTOMATIC REPORTING
PROCEDURE
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1. The user's prior explicit agreement
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2. Content of the report: only available, relevant
and strictly necessary information
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3. Unique identification number or tax
identification number?
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4. High level of data protection
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5. Technical implementation: the requirement of
simplicity
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6. The particular case of income exempt by nature
and the creation of an online platform ruling
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1. The user's prior explicit agreement
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C. THE LEVY AT SOURCE OF INCOME TAX BY THE
PLATFORMS: NOT A VIABLE SOLUTION AT THIS STAGE
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D. A PREREQUISITE: ENSURING PLATFORM
CERTIFICATION AND PROPER USER INFORMATION
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E. TAX CONTROL: NEW PRIORITIES AND UPGRADED
TOOLS
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A. A VIRTUOUS CIRCLE: VOLUNTARY REPORTING WITH AN
INCENTIVE
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I. A SINGLE THRESHOLD OF EUR 3,000 PER YEAR TO
EXEMPT LOW, OCCASIONAL AND SIDELINE INCOME OF INDIVIDUALS
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INTERNATIONAL COMPARISONS: SINGLE THRESHOLD AND
AUTOMATIC REPORTING, A CHOICE MADE BY SEVERAL COUNTRIES
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I. THE UNITED STATES: INCOME IS REPORTED TO THE
FEDERAL AUTHORITIES AND SOMETIMES TO LOCAL AUTHORITIES
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II. ESTONIA: A DEAL WITH UBER FOR AUTOMATIC
REPORTING OF DRIVERS' INCOME
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III. THE UNITED KINGDOM: A VERY ATTRACTIVE
TAXATION REGIME, WITH NO DECLARATIVE OBLIGATIONS IN RETURN
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IV. BELGIUM: A VIRTUOUS MECHANISM, YET CURRENTLY
LIMITED TO SOME INCOME CATEGORIES ONLY
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V. ITALY: AN INCENTIVISING SYSTEM, WHICH REMAINS
TO BE ADOPTED
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I. THE UNITED STATES: INCOME IS REPORTED TO THE
FEDERAL AUTHORITIES AND SOMETIMES TO LOCAL AUTHORITIES
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WORKING GROUP HEARINGS