{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20190468,Language='FR')/Transcripts"}},"ID":20190468,"Language":"FR","BusinessShortNumber":"19.468","BusinessType":4,"BusinessTypeName":"Initiative parlementaire","BusinessTypeAbbreviation":"Iv. pa.","Title":"All\u00e9ger la charge fiscale pesant sur les rentes AVS des personnes \u00e0 bas revenu","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>La loi sera adapt\u00e9e de fa\u00e7on \u00e0 ce que les rentes de l'AVS soient exon\u00e9r\u00e9es si le contribuable r\u00e9alise un revenu imposable de moins de 48 000 francs par an. Si le revenu imposable est sup\u00e9rieur \u00e0 48 000 francs, la part de la rente AVS qui d\u00e9passe ce montant sera impos\u00e9e. La valeur locative, si valeur locative il y a, n'entrera pas dans le calcul du revenu dans la mesure o\u00f9 le logement est habit\u00e9 par le contribuable lui-m\u00eame.</p>","ReasonText":"<p>Le poids de l'imp\u00f4t est un probl\u00e8me de plus en plus pr\u00e9occupant pour de nombreux retrait\u00e9s. Face \u00e0 cette situation, il est important d'all\u00e9ger la charge fiscale des seniors qui disposent d'un faible revenu en dehors de la rente AVS. L'imposition obligatoire de la valeur locative, notamment, met de nombreux contribuables dans une situation financi\u00e8re intenable.</p><p>Si l'on donne suite \u00e0 la pr\u00e9sente initiative au stade de l'examen pr\u00e9alable, il faudra en r\u00e9gler les modalit\u00e9s. Il se pourrait que l'imposition individuelle soit mise en place et l'imposition de la valeur locative supprim\u00e9e dans l'intervalle.</p><p>Le but de la pr\u00e9sente initiative n'est assur\u00e9ment pas de supprimer toute imposition en dessous d'un revenu imposable de 48 000 francs et d'imposer la totalit\u00e9 de la rente au-dessus de 48 000 francs. Ce qu'il faut faire, c'est d\u00e9velopper un syst\u00e8me d'imposition progressive pour la partie du revenu imposable se situant juste au-dessus de 48 000 francs. Si l'imposition individuelle n'est pas encore introduite au moment o\u00f9 la pr\u00e9sente initiative est mise en oeuvre, il faudra \u00e9galement examiner s'il y a lieu d'appliquer une limite de 72 000 francs pour les couples (48 000 francs multipli\u00e9 par 1,5).</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Stamm Luzi","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1575504000000)\/","ResponsibleDepartment":1,"ResponsibleDepartmentName":"Parlement","ResponsibleDepartmentAbbreviation":"Parl","IsLeadingDepartment":true,"Tags":"28|2446|2836","Category":null,"Modified":"\/Date(1712766364953)\/","SubmissionDate":"\/Date(1561075200000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5018,"SubmissionLegislativePeriod":50,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Questions sociales|Fiscalit\u00e9|Protection sociale"}}