Childcare, food vouchers, tax reduction for SMEs: the Government has maintained around a hundred parliamentary amendments in the version of the budget presented to 49.3, by excluding the taxation of “superdividends” or the tax credit for residences of greater. And he retained the amendments of the oppositions. Panorama.
• Food vouchers: a proposal from LR
The proposal of the deputy LR Marc Le Fur to increase the value of the meal voucher subject to exemption to 13 euros is maintained.
Today its value that entitles the maximum exemption from the business fee, that is, 5.92 euros, must be between 9.87 and 11.84 euros. It goes then to 13 euros. Estimated cost: 140 million euros.
• Childcare: several parties had proposed it
The executive has held up cross-party amendments to help households pay for child care.
In 2023, the spending tax credit ceiling will increase from €2,300 to €3,500 per dependent child. Estimated cost: 200 million euros.
• Taxation of SMEs: MoDem and LR
The government has retained an amendment tabled by MoDem and LR to give SMEs a tax boost. The ceiling of the benefits subject to the reduced rate of 15% of the Corporation Tax will amount to 42,500 euros compared to the current 38,120 euros. It is an “effort” of 170 million euros according to Bercy.
• Private Jets: Majority Amendment
This time, the government upholds a majority amendment to remove a tax advantage private jets enjoy for their fuel (reduced excise rate).
• VAT on masks: socialist proposal
It is the amendment of the socialist Valérie Rabault that is present in the budget. Its purpose is to extend for one more year the reduced rate of 5.5% VAT applicable to masks, protective clothing and hygiene products intended to combat the spread of Covid-19.
• Veterans: an opposition amendment
The majority ultimately joined with amendments from all opposition caucuses to expand a tax benefit for widows of veterans.
The government withholds half of the additional tax available to all widows and widowers of veterans “regardless of their husband’s age at death.”
• Communities: a proposal from Horizons
The government has retained the energy “safety net” for communities, an amendment by Horizons MP Lise Magnier. This system must “benefit communities that will have suffered a loss of gross savings greater than or equal to 25% in 2023 and whose increase in energy expenditure will be greater than 60% of the increase in real operating income.”
The executive also retains an amendment by the Liot group against real estate overspeculation in Corsica and provides for the “zoning” to be extended throughout the country where municipalities are authorized to increase the housing tax for second homes.
• Do not tax “super dividends”
On the other hand, the executive did not retain the MoDem amendment voted by the Assembly to tax the “super dividends” of large companies. An amendment that Bruno Le Maire has never accepted.
However, the head of the MoDem group in the Assembly, Jean-Paul Mattei, a member of the majority, does not give in and wants to continue defending the measure at second reading.
The same opposition from the executive to the PS reform that establishes a fiscal credit for the rest in charge of all nursing home residents. And no restoration of the “exit tax”, in the face of fiscal exile for businessmen, an amendment that had been voted on by a coalition of opponents but which the government rejects.
• Additional expenses on the margin
Finally, a hundred amendments were accepted out of the 3,500 that were on the starting line last week. Bercy values the increase in retained spending at 700 million euros and nothing comes to question the Government’s supply policy.
Source: BFM TV
