{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20230442,Language='FR')/Transcripts"}},"ID":20230442,"Language":"FR","BusinessShortNumber":"23.442","BusinessType":4,"BusinessTypeName":"Initiative parlementaire","BusinessTypeAbbreviation":"Iv. pa.","Title":"Exon\u00e9ration fiscale des rentes AVS","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>La loi f\u00e9d\u00e9rale sur l'harmonisation des imp\u00f4ts directs des cantons et des communes (RS&nbsp;642.14) est modifi\u00e9e comme suit&nbsp;:</p><p>Article&nbsp;7 (Principe), alin\u00e9a&nbsp;4, let.&nbsp;o&nbsp;:</p><p>Sont seuls exon\u00e9r\u00e9s de l'imp\u00f4t&nbsp;: les rentes de l'assurance-vieillesse et survivants (AVS).</p>","ReasonText":"<p>Le syst\u00e8me fiscal actuel p\u00e9nalise les retrait\u00e9s sur le plan financier s'ils exercent une activit\u00e9 lucrative accessoire apr\u00e8s leur d\u00e9part \u00e0 la retraite ou s'ils continuent de travailler \u00e0 plein temps apr\u00e8s l'\u00e2ge de la retraite pendant quelques ann\u00e9es. En effet, dans ces cas, la rente AVS s'ajoute au revenu de l'activit\u00e9 lucrative pour le calcul de l'imp\u00f4t, ce qui fait passer le contribuable dans une tranche d'imposition plus \u00e9lev\u00e9e.</p><p>Ce syst\u00e8me est absurde et contre-productif. En effet, les retrait\u00e9s qui souhaitent poursuivre une activit\u00e9 lucrative r\u00e9duisent le risque de pauvret\u00e9 des personnes \u00e2g\u00e9es. Ils d\u00e9chargent ainsi l'\u00c9tat, qui doit payer moins de prestations compl\u00e9mentaires, voire ne pas en payer du tout. En outre, les retrait\u00e9s actifs peuvent continuer de faire b\u00e9n\u00e9ficier leurs employeurs de leurs connaissances et de leurs comp\u00e9tences, ce qui constitue une contribution pr\u00e9cieuse \u00e0 la lutte contre la p\u00e9nurie de main-d'\u0153uvre qualifi\u00e9e.</p><p>L'exon\u00e9ration fiscale de la rente AVS permettra d'all\u00e9ger la charge financi\u00e8re des retrait\u00e9s, de renforcer la place industrielle suisse et d'employer plus efficacement l'aide sociale de l'\u00c9tat.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Hess Erich","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1717074246000)\/","ResponsibleDepartment":7,"ResponsibleDepartmentName":"D\u00e9partement des finances","ResponsibleDepartmentAbbreviation":"DFF","IsLeadingDepartment":true,"Tags":"2446|2836","Category":"IV","Modified":"\/Date(1717074266547)\/","SubmissionDate":"\/Date(1686873600000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":5121,"SubmissionLegislativePeriod":51,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Fiscalit\u00e9|Protection sociale"}}