[PDF] ORS 2017 - economiegouvfr

DIRECTION GÉNÉRALE DES FINANCES PUBLIQUES - impotsgouvfr

IMPOSITION FORFAITAIRE SUR LES ENTREPRISES DE RÉSEAUX 2017 CFE 2018 IFER 2017 Commune du lieu d n° 1465-SD disponible sur le site www impots gouv : CFE

DIRECTION GÉNÉRALE DES FINANCES PUBLIQUES - impotsgouvfr

acquis en 2017 CFE 2018 au 31 décembre 2017 Imprimé n° 1447 C 31/12/2017 IFER 2018 au 1er janvier 2018 Imprimé n° 1447 M 03/05/2018 II FERMETURE D’ÉTABLISSEMENT Ne pas déclarer (pages 1 et 2) les éléments des établissements FERMÉS EN 2016 ou AVANT LE 3 MAI 2017 Si, dans la commune, un ou plusieurs établissements sont

7 La fiscalité régionale en 2017

Ensemble des impôts économiques des régions : IFER et CVAE en 2016 et 2017 IFER CVAE Total IFER CVAE Total Evolution 2016-2017 en Région Montants en millions d'euros 2016 2017 IFER CVAE Total Auvergne-Rhône-Alpes 10,4 63,7 74,0 10,2 132,3 142,5 -1,4 +0,8 +0,5 Bourgogne-Franche-Comté 15,2 48,5 63,7 15,2 98,6 113,9 +0,2 +4,2 +3,2

ORS 2017 - economiegouvfr

2015 2016 2017 The tipi budget gouv website Payment of taxes and services at the tipi budget gouv website 1 1 2 0 2 7 The amendes gouv website Payment of fines 11 0 13 2 14 3 The amendes gouv mobile phone app (opened in January 2015) Payment of fines 0 7 1 4 1 7 Sales of electronic tax stamps (2)

Cotisation foncière des entreprises (CFE) Imposition

3 000 euros en 2016) devront régler le montant réclamé au plus tard le 15 juin 2017 minuit Comment consulter son avis ? Les avis de CFE et/ou d'IFER sont uniquement accessibles en ligne sur impots gouv À cet effet, les redevables (entreprises, micro-entrepreneurs ) doivent accéder à leur compte fiscal à

REPORT - economiegouvfr

On 11 January 2016, the earned-income tax credit and the in-work income supplement are eliminated in favour of the in-work benefit To inform those affected by this change, the DGFiP publishes the news on the impots gouv website, urging them to visit the caf site and check their benefits using an online simulator The DGFiP signs an

TISTIQUES 2017 - Gestion de Fortune

2015 2016 2017 Site « impots gouv » - Particuliers Visites cumulées sur le site (espace public) 114,4 127,6 151,5 Simulations du calcul de l'impôt sur le revenu (espace public) 27,7 19,2 20,2 Accès à l'espace particulier sur le site « impots gouv » 82,2 118,5 148,9

L AAFIISS CCALLIT TÉÉ DDIIRREECCTEE LOOCALEE EENN 22001177

2 2016 2017 Régions 4 875 9 451 + 93,9 - - Cotisation sur la valeur ajoutée des entreprises 4 216 8 792 + 108,6 - - Impositions forfaitaires des entreprises de réseaux 659 658 - 0,2 - -

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[PDF] DEMANDE DE RÉSILIATION

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[PDF] document - CFE Urssaf

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[PDF] cfoad - Université de Bourgogne

[PDF] cfoad - Université de Bourgogne

[PDF] cfoad - Université de Bourgogne

KEY PERFORMANCE

INDICATORS

2017

2017 Key performance indicators

PUBLIC FINANCES DIRECTORATE GENERAL3

ASSISTING INDIVIDUAL AND BUSINESS USERS (in millions) THE DGFiP"s USERS AND ONLINE SERVICES (in millions)201520162017 Number of individual users visiting in person during tax seasons

Tax return season6.25.45.4

Tax notice season10.59.09.2Number of calls received by call centres Tax Service Call Centre (basic information for individuals and businesse s)3.03.13.6 Direct Debit Service Centre (direct debit management for individuals an d businesses)4.64.63.9 Contact centres (22 départements served end 2017) (1)

0.40.92.5

Public Pensions Service (pensioners and active civil servants)0.60.50.6

Number of e-mail contacts

E-mails sent to Individual Tax Departments5.15.15.4

E-mails sent to Business Tax Departments

2.02.43.1

E-mails sent to Direct Debit Service Centres0.70.80.6 E-mails sent to Public Pensions Service0.070.080.14 Secure messaging service on the impots.gouv.fr website1.83.25.0

TOTAL35.035.139.4201520162017

The impots.gouv.fr website for individual users

Total visits to the website (public pages)114.4127.6151.5 Use of income tax simulator (public pages)27.719.220.2 Access to personal account at impots.gouv.fr 82.2118.5148.9 Access to personal account via "mon service public.fr" (ended in 2016)

1.50.5-

(1)

16.621.224.2

(1)

14.618.020.5

0.090.110.18

Number of direct debits of tax payments (personal account)1.31.52.1 Number of online payments (public and personal account)9.611.915.9 notices)

5.26.89.0

On-line queries for real-estate transaction records0.30.41.2

The Impots.gouv mobile phone app

Number of payments made using app0.60.81.1

The impots.gouv.fr website for businesses

Access to the subscriber area for businesses26.030.030.4

The collectivites-locales.gouv.fr website

Visits3.74.14.2

(1) EDI (Electronic Data Interchange)

The DGFiP - Working for its users

201520162017

The tipi.budget.gouv.fr website

Payment of taxes and services at the tipi.budget.gouv.fr website1.12.02.7

The amendes.gouv.fr website

11.013.214.3

The amendes.gouv mobile phone app (opened in January 2015)

0.71.41.7

Sales of electronic tax stamps

(2)

Number of electronic tax stamps purchased0.4

(3)

1.32.1

Total amount of electronic tax stamps purchased2974120 Percentage of formalities payable by electronic tax stamps53%69%85%

The cadastre.gouv.fr website

Total visits to site16.319.020.4

The ventes-domaniales.fr website

Total visits to site2.62.42.4

The pensions.bercy.gouv.fr website (become retraitesdeletat.gouv.fr in June 2016)

Total visits to site1.51.21.6

(2) Excluding tax stamps for legal documents and long-term visas servi ng as residence permits (VLS/TS) (3) Electronic tax stamps purchased exclusively for passports

transaction) and the number of online payments (excluding advance payments for personal income tax) in a given year, compared to the number of taxpayers that year.

PAPERLESS TAX PAYMENTS

INDIVIDUALS" TAXES

Percentage of payments made electronically

(1)

201520162017

Personal income tax

Monthly direct debit58.2%58.9%58.8%

Direct debit on payment due date8.1%8.4%9.6%

Online payment7.3%9.1%12.5%

TOTAL73.6%76.4%80.8%

Residence tax

Monthly direct debit34.6%36.2%36.6%

Direct debit on payment due date6.2%6.4%7.0%

Online payment10.0%12.7%15.9%

TOTAL50.8%55.3%59.4%

Property tax

Monthly direct debit29.7%30.4%31.1%

Direct debit on payment due date9.2%9.4%10.5%

Online payment9.1%11.6%16.7%

TOTAL48.0%51.4%58.3%

All taxes

Monthly direct debit38.0%38.9%39.3%

Direct debit on payment due date7.8%8.0%9.0%

Online payment9.0%11.5%15.4%

TOTAL54.8%58.4%63.7%

BUSINESS TAXES

Percentage paid online201520162017

Corporation tax99.0%99.6%99.5%

VAT99.8%99.7%99.7%

Payroll tax64.8%88.6%91.5%

2017 Key performance indicators

PUBLIC FINANCES DIRECTORATE GENERAL5

REFUNDS AND RELIEF GRANTED BY THE DGFiP (€m)

FINANCIAL SERVICES

Central government taxes201520162017

Personal income tax4,6084,7664,598

Corporation tax26,20126,62729,058

VAT51,73252,28453,332

Others including earned-income tax credit

(1) and the 3% tax (2)

8,9686,94112,920

TOTAL91,50990,61899 908

(2) Data for 2017

Local taxes201520162017

Local economic contribution (CET) and local business tax6,3076,7256,970

Property tax9901,4751,508

Residence tax3,7973,9783,674

Others582531513

TOTAL11,67612,70912,665

DEPOSITS OF FUNDS WITH THE PUBLIC TREASURY

Number of accounts201520162017

Central government 7,7257,5317,344

Government-funded institutions12,55312,55212,605

Local public sector26,10128,34830,734

Others (chambers of commerce and industry, etc.)1,5431,5161,436 Invest for the Future programme (National Loan Programme)495767

Interest-earning accounts162020

ႈ818181

TOTAL48,06850,10552,287

Amounts on deposit (€m)201520162017

Central government2,5671,4531,329

Government-funded institutions16,20116,51717,808

Local public sector839935986

Others (chambers of commerce and industry, etc.)4,7293,5004,308 Invest for the Future programme (National Loan Programme)39,52136,48834,301

Interest-earning accounts1,5321,5411,500

ႈ24,68723,64122,175

TOTAL90,07684,07582,407

201520162017

Legal professions (notaries, etc.)26,55229,97934,484

Court-appointed receivers6,1216,0525,920

Individuals (including protected by the law under guardianship or curat ors) 112118134 ႇ445439444

Social security funds21420887

ႈ230223245

Other customer categories1,0121,2501,260

TOTAL34,68638,26942,574

Consignments201520162017

Number664,962648,774637,300

3,2743,4603,453

CAISSE DES DÉPÔTS"S OFFICIAL RECEIVER ACTIVITY (1)

201520162017

Number of accounts

Legal professions (notaries, etc.)16,45416,33817,576

Court-appointed receivers7,8466,5315,198

Individuals (including protected by the law under guardianship or curat ors) 16,53413,87011,727 ႇ3,4363,3703,344

Social security funds1,1251,081976

ႈ312305278

Other customer categories3,4173,3523,254

TOTAL49,12444,84742,353

2017 Key performance indicators

PUBLIC FINANCES DIRECTORATE GENERAL7

LAND REGISTRY AND REGISTRATION

Land registry201520162017

Publications

Sales1,293,4091,366,5051,546,455

Registrations956,649964,8881,073,855

Deregistrations, notes and entries341,948337,685344,579

Others

(1)

926,734927,442945,638

Requests for information5,910,8646,119,9026,593,133 Requests for copies of records and documents364,524488,833624,954

Special tasks

Land consolidation reports12,46610,69615,141

Land reorganisation reports69,08628,41262,427

Expropriation orders4,0993,7433,755

TOTAL9,879,77910,248,10611,209,937

including formalities completed online4,871,1776,332,3677,842,594 %49.3%61.8%70.0%

Registration201520162017

Declarations of estates763,398793,600833,894

Declaration of gifts250,451261,360300,582

Articles of incorporation

(2)

366,323261,971251,009

Deeds (3)

491,445367,820208,636

Gifts with distribution50,34652,02157,655

Others727,506713,382719,328

TOTAL2,649,4692,450,1542,371,104

(2) Lower volumes owing to the elimination of the obligation to register certain company incorporation instruments in July 2015 (Art. 24 of Act no. 2014-1545 of 20

December 2014)

(3) Lower volumes owing to extension of the scope of notarised deeds subject to paiement sur étatႈ- ment) which are therefore exempted from the registration procedure

LAND RECORDS

Situation as at January 1

st

201520162017

Accounts of owners37,358,16337,504,63937,716,192

Premises51,282,79351,867,25352,396,051

Non-subdivided plots of land and tax subdivisions104,573,603104,813,887105,072,831 Items in the computerised directory of roads and localities7,309,3267,336,9157,354,359

Work carried out201520162017

Plan Reorganised plots of land or tax subdivisions75,13748,69259,919

Land records, work to update the cadastral map

Survey documents190,280191,125192,402

Number of changes reported595,902569,774570,903

Number of extracts of deeds and consolidation sheets processed1,931,9132,018,7132,046,928

Land assessments

Processed declarations of developed land1,420,1681,430,5351,330,895 Changes processed regarding non-developed land632,508613,610587,251

Issue of information

Land map excerpts printed out from www.cadastre.gouv.fr15,300,00118,531,10418,886,777

Model 1 and 3 excerpts

(1)

4,716,7754,583,4345,112,801

Total information actions20,016,77623,114,53823,999,578

2017 Key performance indicators

PUBLIC FINANCES DIRECTORATE GENERAL9

PUBLIC REVENUES COLLECTED BY THE DGFiP

The DGFiP

Personal income tax201520162017

Number of tax households37,429,45137,683,59537,889,181 including:Number of taxable households (1)

17,081,04116,124,38916,344,784

Number of non-taxable households

(1)

13,928,53815,245,17515,551,861

Number of tax households receiving a

refund (2)

6,419,8726,314,0315,992,536

75,89776,55477,622

VAT201520162017

Number of taxable businesses5,443,2785,570,4785,749,852 including:Actual bookkeeping system1,404,2531,411,8161,422,905

1,956,6061,985,8752,040,550

1,627,6571,723,6971,842,009

454,762449,090444,388

172,849178,421188,714

11,81711,73411,533

TOTAL (en M€)184,666190,155200,247

Wealth tax201520162017

Number of tax returns342,942351,152358,198

5,2245,0515,067

Corporation tax201520162017

Number of taxable businesses2,020,5322,097,6192,204,018

59,74956,61664,773

Residence tax201520162017

Number of tax assessment notices 30,027,54229,358,07129,469,635 (3)

22,04622,14922,575

(1) As of 2014, the data are presented after eliminating the tax credit equa l to the non-discharging withholding tax (2) These are tax households where the assessment results in a negative tax amount (not counting any advance payments). (3) Income corresponding to local taxes Social contribution on corporate income tax201520162017

1,1431,1581,324

Public broadcast licence fee201520162017

3,6663,8673,930

Property tax201520162017

Number of tax assessment notices 31,071,59031,296,94231,686,934 (1)

38,68040,36041,031

TASCOM

(3)

201520162017

190187286

(1)

745752945

TOTAL (€m)9359391,231

(4)

201520162017

Number of tax assessment notices4,519,4744,679,9034,911,470

186195204

(1)

10,51310,80310,938

of which business premises contribution (CFE) and ancillary taxes8,9619,2119,314

1,5521,5921,624

TOTAL (€m)10,69910,99811,142

201520162017

Special tax on insurance policiesaccruing to local government6,8487,0477,155 accruing to various bodies (5)

2,3291,155997

accruing to central government158224184

Transfers for valuable consideration618680644

Transfers without valuable consideration: gifts under gift deeds1,6561,7992,273 Transfers without valuable consideration: estates 10,63010,69310,557 Property registration taxaccruing to local government8,9019,59811,161 accruing to central government394386437

Other revenues and penalties710806705

TOTAL (€m)32,24432,38834,113

CVAE (2)

201520162017

575641

(1)

14,09714,53914,560

TOTAL (€m)14,15414,59514,601

(1) Revenues from local taxes (2) Contribution on business value added (5) Since 2016, the DGFiP has no longer been tasked with collecting the special tax on insurance policies (TSCA) levied on supplementary health insurance policies on

behalf of the Central Social Security Agency (ACOSS). It does however recover this tax on motorised land veh

icles (VTM) which yields lower revenues

2017 Key performance indicators

PUBLIC FINANCES DIRECTORATE GENERAL11

201520162017

Tax on company carsaccruing to various bodies75654331 (1) accruing to central government-150-

Single stamp198206382

Other revenues and penalties108307282

TOTAL (€m)1,0621,206695

201520162017

Levies on investment income3,8003,5243,707

Minimum local business tax contribution21816

Withholding taxes and income tax for non-residents9406281 017 Other revenues accruing to central government4,2163,5583,022 Other revenues accruing to local authorities2,8273,0643,554

Payroll tax13,22813,39513,773

Social contributions19,72320,39620,709

Other revenues accruing to various bodies3,7563,5423,294

TOTAL (€m)48,51148,11549,092

201520162017

Revenues accruing to central government14,41116,29113,818

Revenues accruing to local authorities70,196

(2)

73,120

(2)

59,527

TOTAL (€m)84,60789,41173,345

201520162017

Revenues accruing to central government353,155357,499375,224 Revenues accruing to local authorities174,853181,432171,446 Revenues accruing to various bodies55,27554,63254,267quotesdbs_dbs23.pdfusesText_29