{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20093935,Language='FR')/Transcripts"}},"ID":20093935,"Language":"FR","BusinessShortNumber":"09.3935","BusinessType":6,"BusinessTypeName":"Postulat","BusinessTypeAbbreviation":"Po.","Title":"Pertes fiscales en cas d'exemption des jeunes entreprises d\u00e9veloppant des innovations","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Le Conseil f\u00e9d\u00e9ral est charg\u00e9 de chiffrer les pertes fiscales en cas d'exemption des jeunes entreprises d\u00e9veloppant des innovations (JEDI).</p>","ReasonText":"<p>Les jeunes entreprises d\u00e9veloppant l'innovation jouent un r\u00f4le-cl\u00e9 dans le d\u00e9veloppement \u00e9conomique des futurs secteurs \u00e0 haute-valeur ajout\u00e9e en Suisse. Compte tenu de leur potentiel, de leurs sp\u00e9cificit\u00e9s, elles sont bas\u00e9es sur le capital humain et intellectuel. Ne faisant pas de b\u00e9n\u00e9fice, leur potentiel d\u00e9pend de leur capacit\u00e9 \u00e0 attirer du capital pour financer leur recherche et d\u00e9veloppement. Le capital ainsi lev\u00e9 sert \u00e0 payer des salaires, des \u00e9quipements et des services. Le parcours de ces soci\u00e9t\u00e9s est trop souvent parsem\u00e9 d'embuches administratives ou fiscales. </p><p>Si la Suisse adoptait un statut particulier pour les JEDI en d\u00e9cidant d'une exon\u00e9ration du droit de timbre, de l'imp\u00f4t sur le capital et une imposition \u00e0 un taux tr\u00e8s pr\u00e9f\u00e9rentiel de l'imp\u00f4t sur le revenu sur une p\u00e9riode maximum de six ans, je prie le Conseil f\u00e9d\u00e9ral de bien vouloir chiffrer les pertes fiscales pour la Conf\u00e9d\u00e9ration.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":"<p>Une estimation de la perte de recettes suite \u00e0 l'all\u00e9gement fiscal que le postulat pr\u00e9conise pour les jeunes entreprises d\u00e9veloppant de l'innovation est difficile, tant qu'il n'y a pas de crit\u00e8re d\u00e9finitif qui permettrait de les r\u00e9partir dans la cat\u00e9gorie des jeunes entreprises qui pourraient tirer profit d'un all\u00e9gement fiscal et dans celle qui ne tireraient pas profit du m\u00eame avantage. Le Conseil f\u00e9d\u00e9ral est cependant pr\u00eat \u00e0 appronfondir cette question.</p>  Le Conseil f\u00e9d\u00e9ral propose d'accepter le postulat.","FederalCouncilProposal":18,"FederalCouncilProposalText":"Le Conseil f\u00e9d\u00e9ral propose d'accepter le postulat.","FederalCouncilProposalDate":"\/Date(1258502400000)\/","SubmittedBy":"Darbellay Christophe","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1497225600000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"15|24","Category":null,"Modified":"\/Date(1750810309730)\/","SubmissionDate":"\/Date(1253836800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4811,"SubmissionLegislativePeriod":48,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"\u00c9conomie|Finances"}}