Au Sénat, les enjeux clés autour d’un “budget de la raison”

La taxe sur les rachats d’actions en débat

Des propositions d’ajustement concernant la taxe sur les rachats d’actions sont sur la table. Plusieurs amendements visent à assujettir cette taxe à la valeur actuelle des actions rachetées, plutôt qu’à leur valeur nominale ou comptable. Ces modifications incluent également des propositions pour augmenter le taux de la taxe de 8 % à 10 %, tandis que d’autres plaident pour le ramener à 6 %.

Financement de l’innovation : entre ajustements et compromis

Plébiscité par les secteurs industriels et pharmaceutiques, le crédit d’impôt recherche (CIR), le mécanisme fiscal le plus coûteux de l’État (7,6 milliards d’euros prévus en 2024), pourrait être légèrement révisé. Bien que le ministre de l’Économie, Antoine Armand, se soit engagé à préserver cette niche fiscale au nom de la compétitivité, le gouvernement semble désormais ouvert à un resserrement de son périmètre.

Un récent rapport de l’Inspection des finances recommandait cette orientation. Dans le même esprit, un amendement soutenu par le sénateur Jean-François Husson, en coordination avec le gouvernement, propose plusieurs mesures :
– la suppression du dispositif “jeunes docteurs”,
– l’exclusion de certains revenus issus des brevets (IP Box) de l’assiette fiscale,
– ainsi que des dépenses de normalisation et de veille technologique.

Les start-ups, elles aussi, pourraient être concernées dans le cadre des efforts budgétaires. Le sort du crédit d’impôt innovation, réservé aux PME, reste encore incertain. Alors que le gouvernement envisage de réduire ce dispositif, certains sénateurs LR, emmenés par Olivier Rietmann, défendent sa prorogation jusqu’en 2027. De son côté, l’Assemblée nationale avait adopté une position de compromis, avec un amendement porté par les députés EPR Paul Midy et Louise Morel, en échange d’une réduction du taux de ce crédit.

Énergie : tempête apaisée autour de la taxe sur l’électricité

Le débat parlementaire semble avoir largement pacifié les discussions autour de la taxe sur l’électricité. À en juger par le faible nombre d’amendements contestant cette mesure, la position modérée défendue par Jean-François Husson fait consensus. Le rapporteur entend limiter la hausse de cette taxe et garantir qu’elle ne dépasse pas les niveaux enregistrés avant la crise énergétique.


Comments

2 responses to “Au Sénat, les enjeux clés autour d’un “budget de la raison””

  1. abyss tamer Avatar
    abyss tamer

    C’est génial de voir le Sénat jongler avec les taxes comme un clown dans un cirque, mais bon, j’espère qu’ils ne vont pas oublier de prendre une pause pour un café avant de décider si on va se faire plumer à 6% ou 10% ! ☕🤡

  2. storm master Avatar
    storm master

    Oh, le “budget de la raison” au Sénat, c’est comme une soirée où l’on se dit qu’on va boire un verre… et finalement on finit par payer l’addition de la crise énergétique, en mode “cheers!” 🍷💸 On dirait qu’ils essaient de cuisiner un plat étoilé avec des restes de frigo – bon appétit, mesdames et messieurs!

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