{"id":5560,"date":"2024-12-12T09:23:57","date_gmt":"2024-12-12T08:23:57","guid":{"rendered":"https:\/\/lettre-bourse.com\/?p=5560"},"modified":"2024-12-12T09:23:57","modified_gmt":"2024-12-12T08:23:57","slug":"projet-de-budget-2025-les-innovations-fiscales-du-projet-de-loi-de-finances-du-cameroun","status":"publish","type":"post","link":"https:\/\/lettre-bourse.com\/?p=5560","title":{"rendered":"Projet de budget 2025\u00a0: Les innovations fiscales du projet de loi de finances du Cameroun."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Le gouvernement ratisse large pour relever les recettes fiscales. Il pr\u00e9voit la cr\u00e9ation des centres de fiscalit\u00e9 locale et des particuliers, la g\u00e9n\u00e9ralisation de la d\u00e9mat\u00e9rialisation de tous les imp\u00f4ts locaux,&nbsp;l\u2019exigence d\u2019attestation de conformit\u00e9 fiscale&nbsp;pour tous, la r\u00e9forme de la taxe sur la propri\u00e9t\u00e9 fonci\u00e8re et l\u2019application du principe \u00ab&nbsp;pollueur-payeur&nbsp;\u00bb.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/lettre-bourse.com\/2024\/12\/09\/n-198-du-06-decembre-2024\/\">Le projet de Loi de finances 2025 a \u00e9t\u00e9 transmis \u00e0 l\u2019Assembl\u00e9e Nationale le 1er d\u00e9cembre 2024 <\/a>soit six semaines apr\u00e8s le d\u00e9lai l\u00e9gal du 15 octobre. Selon les premiers \u00e9l\u00e9ments que nous avons pu glaner, le budget de l&rsquo;Etat au titre de l&rsquo;exercice 2025 s&rsquo;\u00e9quilibre en ressources et en emplois \u00e0 la somme de 7317, 7 milliards de FCFA contre 7 278,1 FCFA milliards en 2024, soit une augmentation de 39,6 milliards en valeur absolue et 0,5 % en valeur relative. Le budget g\u00e9n\u00e9ral est projet\u00e9 \u00e0 7250,8 milliards FCFA et celui des Comptes d&rsquo;Affectation Sp\u00e9ciale (C.A.S) \u00e0 66,9 milliards. Le budget g\u00e9n\u00e9ral subit ainsi un accroissement de 38,3 milliards (+0,5) par rapport \u00e0 2024 o\u00f9 il se situait \u00e0 7212,5 milliards. Quant aux C.A.S, ils enregistrent une l\u00e9g\u00e8re augmentation de 1,3 milliards (+1,5 %) par rapport \u00e0 leur niveau de 65,6 milliards en 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sous la pr\u00e9sidence du Premier ministre, Chef du gouvernement, Joseph Dion Ngute, le ministre des Finances, Louis Paul Motaze a pr\u00e9sent\u00e9 les contours du texte portant avant-projet du budget de l\u2019Etat pour l\u2019exercice 2025 au cours d\u2019une session sp\u00e9ciale du conseil de cabinet le 20 novembre 2024. Le conseil s\u2019est assur\u00e9 de sa coh\u00e9rence avec le Programme \u00c9conomique et Financier conclu avec le FMI et la poursuite de la mise en \u0153uvre des objectifs prioritaires de la Strat\u00e9gie Nationale de D\u00e9veloppement 2020-2030 (SND30).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Parmi les points importants en ce qui concerne les innovations fiscales, l\u2019on note entre autres, la disparition des centres divisionnaires des imp\u00f4ts (CDI) au profit des centres de fiscalit\u00e9 locale et des particuliers&nbsp;; la g\u00e9n\u00e9ralisation de la d\u00e9mat\u00e9rialisation pour la d\u00e9claration et le paiement de tous les imp\u00f4ts locaux&nbsp;; l\u2019\u00e9largissement des droits de licence aux activit\u00e9s d\u2019exploitation des jeux de hasard et aux armureries&nbsp;; la fusion des r\u00e9gimes de l\u2019imp\u00f4t lib\u00e9ratoire et du r\u00e9gime simplifi\u00e9 pour un r\u00e9gime de l\u2019imp\u00f4t g\u00e9n\u00e9ral synth\u00e9tique (IGS).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Seraient assujettis \u00e0 ce nouvel imp\u00f4t, les contribuables qui exercent une activit\u00e9 commerciale, industrielle ou artisanale, r\u00e9alisant un chiffre d\u2019affaires de moins de 50 millions et qui ne rel\u00e8vent pas du r\u00e9gime du r\u00e9el. Le r\u00e9gime de l\u2019IGS compte dix classes correspondant \u00e0 des montants forfaitaires allant de 20&nbsp;000 FCFA \u00e0 2 millions de FCFA annuels, payables par trimestre. Les contribuables relevant du r\u00e9gime de l\u2019IGS sont exon\u00e9r\u00e9s des droits de patente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Effort fiscal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019obligation comptable est maintenue pour les contribuables qui r\u00e9alisent un chiffre d\u2019affaires annuel de plus de 10 millions de FCFA. Dor\u00e9navant, la comptabilit\u00e9 doit \u00eatre pr\u00e9sent\u00e9e sous toute r\u00e9quisition de l\u2019administration fiscale et non plus seulement dans le cadre d\u2019une proc\u00e9dure de contr\u00f4le. Cette r\u00e9forme marque donc la fin des fiches de l\u2019imp\u00f4t lib\u00e9ratoire. Tout le monde est d\u00e9sormais soumis \u00e0 l\u2019obligation d\u2019obtenir l\u2019attestation de conformit\u00e9 fiscale (ACF).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le gouvernement ratisse large pour relever les recettes fiscales. Il pr\u00e9voit la cr\u00e9ation des centres de fiscalit\u00e9 locale et des<\/p>\n","protected":false},"author":1,"featured_media":5561,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"class_list":["post-5560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Projet de budget 2025\u00a0: Les innovations fiscales du projet de loi de finances du Cameroun. - Lettre Bourse<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lettre-bourse.com\/?p=5560\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projet de budget 2025\u00a0: Les innovations fiscales du projet de loi de finances du Cameroun. - Lettre Bourse\" \/>\n<meta property=\"og:description\" content=\"Le gouvernement ratisse large pour relever les recettes fiscales. 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