{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20080514,Language='FR')/Transcripts"}},"ID":20080514,"Language":"FR","BusinessShortNumber":"08.514","BusinessType":4,"BusinessTypeName":"Initiative parlementaire","BusinessTypeAbbreviation":"Iv. pa.","Title":"All\u00e8gements fiscaux en faveur des familles qui gardent elles-m\u00eames leurs enfants","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Conform\u00e9ment \u00e0 l'art.\u00a0160, al.\u00a01, de la Constitution et \u00e0 l'article 107 de la loi sur le Parlement, nous d\u00e9posons l'initiative parlementaire suivante\u00a0:</p><p>La loi f\u00e9d\u00e9rale sur l'imp\u00f4t f\u00e9d\u00e9ral direct, la loi f\u00e9d\u00e9rale sur l'harmonisation des imp\u00f4ts directs des cantons et des communes et les \u00e9ventuels autres actes l\u00e9gislatifs concern\u00e9s doivent \u00eatre modifi\u00e9s de mani\u00e8re \u00e0 ce que les parents qui gardent eux-m\u00eames leurs enfants et ne les confient pas \u00e0 des tiers puissent faire valoir annuellement les d\u00e9ductions sociales suivantes\u00a0: un montant forfaitaire de 20 000 francs pour un enfant et de 30 000 francs pour deux enfants ou plus.</p>","ReasonText":"<p>Le syst\u00e8me fiscal actuel soutient une politique familiale aberrante qui, d'une part, p\u00e9nalise la famille traditionnelle et le sens de la responsabilit\u00e9 personnelle et, d'autre part, r\u00e9compense les personnes qui confient leurs enfants \u00e0 l'\u00c9tat. Ces derni\u00e8res peuvent en effet d\u00e9duire un certain montant de leurs imp\u00f4ts pour avoir confi\u00e9 leurs enfants \u00e0 des tiers. Les parents qui prennent leurs responsabilit\u00e9s \u00e0 coeur et gardent eux-m\u00eames leurs enfants sont doublement p\u00e9nalis\u00e9s\u00a0: ils subissent une perte de revenu et subventionnent de plus par leur imp\u00f4ts les \u00e9tablissements \u00e9tatiques de garde d'enfants utilis\u00e9s par les personnes qui d\u00e9l\u00e8guent leurs responsabilit\u00e9s et font garder leurs enfants par des tiers. Cette injustice doit \u00eatre r\u00e9par\u00e9e. Il faut soulager financi\u00e8rement les familles qui se consid\u00e8rent comme les piliers de notre soci\u00e9t\u00e9 et gardent elles-m\u00eames leurs enfants.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Groupe de l'Union d\u00e9mocratique du Centre","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1252540800000)\/","ResponsibleDepartment":null,"ResponsibleDepartmentName":null,"ResponsibleDepartmentAbbreviation":null,"IsLeadingDepartment":null,"Tags":"24","Category":"IV","Modified":"\/Date(1712774064580)\/","SubmissionDate":"\/Date(1229558400000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4806,"SubmissionLegislativePeriod":48,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Finances"}}