{"id":52193,"date":"2012-05-21T09:50:24","date_gmt":"2012-05-21T07:50:24","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/qu-est-ce-que-la-taxe-cmu-payees-par-les-complementaires-sante.html"},"modified":"2012-09-06T15:38:49","modified_gmt":"2012-09-06T15:38:49","slug":"qu-est-ce-que-la-taxe-cmu-payees-par-les-complementaires-sante","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/qu-est-ce-que-la-taxe-cmu-payees-par-les-complementaires-sante.html","title":{"rendered":"Qu\u2019est-ce que la taxe CMU pay\u00e9es par les compl\u00e9mentaires sant\u00e9 ?"},"content":{"rendered":"<\/p>\n

La loi du 27 juillet 1999 a cr\u00e9\u00e9 le Fonds de financement de la protection compl\u00e9mentaire de la couverture universelle du risque maladie (plus commun\u00e9ment appel\u00e9 Fonds CMU<\/strong>). Il s’agit d’un \u00e9tablissement public national \u00e0 caract\u00e8re administratif dont les missions consistent \u00e0 financer la couverture maladie universelle compl\u00e9mentaire (CMU-C) et l’aide \u00e0 la compl\u00e9mentaire sant\u00e9 (ACS) ainsi qu’\u00e0 suivre et analyser le fonctionnement de ces dispositifs d’aide au profit des plus d\u00e9munis.<\/p>\n

Pour alimenter ce fonds, la m\u00eame loi de 1999 a institu\u00e9 \u00e0 la charge des organismes compl\u00e9mentaires de sant\u00e9 une contribution<\/strong> assise sur le montant des primes et cotisations. Cette contribution repr\u00e9sente la principale recette du Fonds CMU. En cas de besoin, une dotation budg\u00e9taire de l’Etat peut venir \u00e9quilibrer les comptes de l’\u00e9tablissement.<\/p>\n

Depuis sa cr\u00e9ation, cette contribution n’a cess\u00e9 d’augmenter. Etablie initialement \u00e0 1,75% du chiffre d’affaires total des organismes compl\u00e9mentaires assurant une couverture sant\u00e9, elle est pass\u00e9e \u00e0 2,50% en 2006, puis 5,90% en 2009.<\/p>\n

En 2011, la loi du 29 d\u00e9cembre 2010 de finances pour 2011 a transform\u00e9 cette contribution en taxe de solidarit\u00e9 additionnelle<\/strong> aux cotisations d’assurance.<\/p>\n

Quelle assiette d’imposition ?<\/h2>\n

Cette taxe est due par les organismes compl\u00e9mentaires sur le montant des primes ou cotisations hors taxes. Son taux a \u00e9t\u00e9 fix\u00e9 depuis le 1er janvier 2011 \u00e0 6,27%. Les hausses de cette contribution et sa transformation en taxe ont \u00e9t\u00e9 r\u00e9percut\u00e9es sur les cotisations pay\u00e9es par les adh\u00e9rents des mutuelles et assurances compl\u00e9mentaires sant\u00e9.<\/p>\n

Rappelons que la CMU-C est une protection gratuite, compl\u00e9mentaire \u00e0 la s\u00e9curit\u00e9 sociale, destin\u00e9e aux personnes disposant de faibles ressources financi\u00e8res. Les prestations de sant\u00e9 sont prises en charge \u00e0 100%, sans avance des frais. Les professionnels de sant\u00e9 doivent respecter les tarifs opposables. Les d\u00e9passements d’honoraires sont en effet interdits.<\/p>\n

En savoir plus
<\/strong>>> Les diff\u00e9rentes taxes qui touchent les mututelles sant\u00e9<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Depuis le 1er janvier 2011, les mutuelles sant\u00e9 doivent payer la taxe de solidarit\u00e9 additionnelle qui a remplac\u00e9 la contribution CMU compl\u00e9mentaire (Couverture maladie universelle compl\u00e9mentaire). Fix\u00e9e au taux de 6,27%, elle s’ajoute aux taxes sur les conventions d’assurance (TCA ou TSCA) pesant sur les adh\u00e9rents.<\/p>\n","protected":false},"author":13718,"featured_media":52192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-52193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres-taxes"],"acf":[],"yoast_head":"\nCompl\u00e9mentaires sant\u00e9 : la taxe CMU<\/title>\n<meta name=\"description\" content=\"Depuis le 1er janvier 2011, les mutuelles sant\u00e9 doivent payer la taxe de solidarit\u00e9 additionnelle qui a remplac\u00e9 la contribution CMU compl\u00e9mentaire (Couverture maladie universelle compl\u00e9mentaire). 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