{"id":54867,"date":"2014-04-09T08:33:48","date_gmt":"2014-04-09T06:33:48","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/la-tva-en-10-chiffres-cles.html"},"modified":"2021-12-08T10:37:18","modified_gmt":"2021-12-08T09:37:18","slug":"la-tva-en-10-chiffres-cles","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/la-tva-en-10-chiffres-cles.html","title":{"rendered":"LA TVA en 10 chiffres cl\u00e9s"},"content":{"rendered":"

60<\/strong> : Le 10 avril 2014, la TVA f\u00eate ses 60 ans<\/a>. Modul\u00e9e au fil des ans, c’est l’heure du bilan pour cette r\u00e9volution fiscale fran\u00e7aise.<\/p>\n

320<\/strong> : La taxe sur la valeur ajout\u00e9e (TVA) est vot\u00e9e le 10 avril 1954 par 320 \u00ab pour \u00bb et 245 \u00ab contre \u00bb \u00e0 l’Assembl\u00e9e nationale, sur proposition de Maurice Laur\u00e9, alors directeur adjoint de la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI).<\/p>\n

7,5 – 16,8<\/strong> : Lors de la mise en application de la TVA en 1954, deux taux entrent en vigueur en France : un taux normal qui s’\u00e9l\u00e8ve \u00e0 16,8% et un taux r\u00e9duit \u00e0 7,5%. A l’\u00e9poque, seules les grandes entreprises doivent s’en acquitter.<\/p>\n

195,7<\/strong> : En 2013, la TVA a rapport\u00e9 195,7 milliards d’euros de recettes brutes \u00e0 l’ex\u00e9cutif. Un imp\u00f4t \u00ab indolore \u00bb pour les m\u00e9nages fran\u00e7ais mais qui repr\u00e9sente tout de m\u00eame pr\u00e8s de la moiti\u00e9 des recettes fiscales (49,6%) de la France.<\/p>\n

10<\/strong> : Chaque ann\u00e9e, le montant de la fraude \u00e0 la TVA est estim\u00e9 \u00e0 environ 10 milliards d’euros par l’administration fiscale.<\/p>\n

10 – 20<\/strong> : Taux en vigueur en France depuis le 1er janvier 2014. Le taux normal de TVA appliqu\u00e9 \u00e0 la plupart des biens et services est relev\u00e9 \u00e0 20% contre 19,6% auparavant. Le taux interm\u00e9diaire portant notamment sur la restauration et les transports est pass\u00e9 de 7 \u00e0 10%. Le taux r\u00e9duit \u00e0 5,5% est demeur\u00e9 inchang\u00e9, de m\u00eame que le taux super-r\u00e9duit \u00e0 2,1%.<\/p>\n

6<\/strong> : La refonte de deux des quatre taux de TVA au 1er janvier 2014 devrait financer \u00e0 hauteur de 6 milliards d’euros le cr\u00e9dit d’imp\u00f4t comp\u00e9titivit\u00e9 emploi (CICE) qui co\u00fbtera 20 milliards d’euros. Une autre partie des recettes est revers\u00e9e indirectement aux m\u00e9nages par une baisse de la TVA (5,5%) sur divers secteurs comme les travaux de r\u00e9novation thermique ou les tickets de cin\u00e9ma.<\/p>\n

27<\/strong> : Taux maximal appliqu\u00e9 dans l’Union europ\u00e9enne. C’est la Hongrie qui d\u00e9croche la palme du taux normal de TVA le plus \u00e9lev\u00e9. Juste derri\u00e8re, la Croatie et le Danemark poss\u00e8dent un taux normal \u00e0 25%. La France se positionne donc encore loin de ses voisins scandinaves. C’est au Luxembourg que l’on trouve le taux le plus bas de l’Union europ\u00e9enne.<\/p>\n

15<\/strong> : L’Union europ\u00e9enne a fix\u00e9 un taux minimum \u00e0 15% pour le taux normal de TVA. Cette directive court jusqu’\u00e0 la fin 2015. L’Union europ\u00e9enne autorise \u00e9galement les Etats membres \u00e0 appliquer un ou deux taux r\u00e9duits d’un minimum de 5% \u00e0 certains biens et services d\u00e9finis comme des produits de premi\u00e8re n\u00e9cessit\u00e9.<\/p>\n

153<\/strong> : Nombre de pays reconnus par l’OCDE (sur 183) qui ont adopt\u00e9 la TVA. En 1995, quinze pays membres de l’Union europ\u00e9enne ont ratifi\u00e9 la TVA : la France, le Luxembourg, les Pays-Bas, l’Allemagne r\u00e9unifi\u00e9e, l’Italie, la Belgique, le Danemark, l’Irlande, le Royaume-Uni, la Gr\u00e8ce, le Portugal, l’Espagne, l’Autriche, la Finlande et la Su\u00e8de. Aujourd’hui, le Japon, le Cameroun, l’Argentine, le Canada ou encore la Nouvelle-Z\u00e9lande l’ont adopt\u00e9.<\/p>\n

 <\/p>\n

A lire sur la TVA :<\/strong>
\nTVA : quels produits et services aux taux de 5,5, 10 et 20% en 2014 ?<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

La taxe sur la valeur ajout\u00e9e (TVA) va c\u00e9l\u00e9brer son 60\u00e8me anniversaire le 10 avril 2014 ! Retour sur plus d’un demi-si\u00e8cle de fiscalit\u00e9 en 10 chiffres cl\u00e9s. \u00a0<\/p>\n","protected":false},"author":13712,"featured_media":54866,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-54867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva"],"acf":[],"yoast_head":"\nLA TVA en 10 chiffres cl\u00e9s<\/title>\n<meta name=\"description\" content=\"La TVA f\u00eate ses 60 ans. 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