{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=19973162,Language='FR')/Transcripts"}},"ID":19973162,"Language":"FR","BusinessShortNumber":"97.3162","BusinessType":6,"BusinessTypeName":"Postulat","BusinessTypeAbbreviation":"Po.","Title":"Primes de l'assurance-maladie. D\u00e9duction fiscale","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est pri\u00e9 d'examiner si les montants maxima qui peuvent \u00eatre d\u00e9duits de l'imp\u00f4t f\u00e9d\u00e9ral direct au titre des primes de l'assurance-maladie ne devraient pas \u00eatre relev\u00e9s jusqu'\u00e0 concurrence de l'augmentation des primes de l'assurance de base.</p>","ReasonText":"<p>1. Les primes de l'assurance de base augmentent, c'est un fait admis par tous. Quant \u00e0 l'imposition, elle doit \u00eatre op\u00e9r\u00e9e en fonction de la situation effective.</p><p>2. La compensation de la progression \u00e0 froid ne neutralise pas int\u00e9gralement, tant s'en faut, l'augmentation des primes de l'assurance-maladie. L'indice suisse des prix \u00e0 la consommation, qui sert de r\u00e9f\u00e9rence pour la compensation de la progression \u00e0 froid, couvre non pas les primes de l'assurance-maladie, mais les prix pratiqu\u00e9s dans le secteur de la sant\u00e9 (ce qui se justifie, d'ailleurs, vu la fonction dudit indice\u00a0!) Or, le montant des primes de l'assurance-maladie ne d\u00e9pend que partiellement des prix pratiqu\u00e9s dans le domaine de la sant\u00e9\u00a0: il est d\u00e9termin\u00e9 essentiellement par l'augmentation du volume de prestations.</p><p>3. La conclusion d'une assurance-maladie \u00e9tant obligatoire, les primes de l'assurance de base tendent de plus en plus \u00e0 devenir une sorte d'imp\u00f4t destin\u00e9 au financement des assurances sociales, comme les primes AVS. Or, les primes AVS peuvent \u00eatre d\u00e9duites int\u00e9gralement de l'imp\u00f4t\u00a0!</p><p>4. Nous avons imagin\u00e9 une solution qui va dans le sens de la r\u00e9glementation en vigueur afin de limiter les travaux administratifs qu'entra\u00eenerait sa mise en oeuvre. Nous proposons en effet que les frais de l'assurance de base (les assurances compl\u00e9mentaires ne seraient pas prises en compte) puissent \u00eatre d\u00e9duits int\u00e9gralement de l'imp\u00f4t.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"Le Conseil f\u00e9d\u00e9ral est pr\u00eat \u00e0 accepter le postulat.","FederalCouncilProposal":5,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral est pr\u00eat \u00e0 accepter le postulat.","FederalCouncilProposalDate":"\/Date(865209600000)\/","SubmittedBy":"Grendelmeier Verena","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1054771200000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":null,"Category":null,"Modified":"\/Date(1750817804090)\/","SubmissionDate":"\/Date(858816000000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4506,"SubmissionLegislativePeriod":45,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":null}}