{"id":699,"date":"2015-01-05T17:46:24","date_gmt":"2015-01-05T17:46:24","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=699"},"modified":"2015-01-05T17:59:50","modified_gmt":"2015-01-05T17:59:50","slug":"impot-sur-les-revenus-2014-baisse-ciblee","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=699","title":{"rendered":"Imp\u00f4t sur les revenus 2014 :  baisse cibl\u00e9e"},"content":{"rendered":"<p><strong>Baisse de l\u2019imp\u00f4t sur le revenu des m\u00e9nages \u00e0 revenus modestes ou moyens <strong>(<a href=\"http:\/\/www1.fidroit.fr\/medias\/pdf\/upload\/other\/legislation\/LF-2015-art-2.pdf\" target=\"_blank\">article 2 &#8211; <\/a><\/strong><\/strong><strong><strong>Loi de finances pour 2015 <\/strong>no 2014-1654 du 29 d\u00e9cembre 2014 )<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">Suppression de la premi\u00e8re tranche d\u2019imposition<\/span><\/p>\n<p>La 1<sup>\u00e8re<\/sup> tranche d\u2019imposition de l\u2019IR au taux de 5,5 % qui \u00e9tait applicable \u00e0 la fraction des revenus comprise entre 6\u00a0011 et 11\u00a0991 \u20ac est supprim\u00e9e.<\/p>\n<p><span style=\"text-decoration: underline;\">Premi\u00e8re tranche d\u2019imposition \u00e0 14 % \u00e0 partir de 9\u00a0690 \u20ac<\/span><\/p>\n<p>Le seuil d\u2019entr\u00e9e dans la nouvelle premi\u00e8re tranche d\u2019imposition au taux de 14 % est fix\u00e9 \u00e0 9\u00a0690 \u20ac.<\/p>\n<p><span style=\"text-decoration: underline;\">Revalorisation des limites des tranches de l\u2019imp\u00f4t sur le revenu<\/span><\/p>\n<p>Les limites des tranches du bar\u00e8me sont revaloris\u00e9es de 0,50 %, hausse pr\u00e9visible de l\u2019indice des prix hors tabac pour 2014.<\/p>\n<p><span style=\"text-decoration: underline;\">Bar\u00e8me de l\u2019imp\u00f4t sur les revenus 2014<\/span><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><strong>\u00a0Revenu imposable \/ nombre de parts fiscales<\/strong><\/td>\n<td><strong>\u00a0Taux<\/strong><\/td>\n<td><strong>\u00a0 Formule de calcul rapide de l&rsquo;imp\u00f4t brut \u00a0 (avant plafonnement de l&rsquo;avantage li\u00e9 au quotient familial<br \/>\net autres correctifs)<br \/>\n(N = nombre de parts)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"25%\">\u00a0N&rsquo;exc\u00e9dant pas 9 690 \u20ac<\/td>\n<td width=\"25%\">\u00a00 %<\/td>\n<td width=\"25%\">\u00a00<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Compris entre 9 690 \u20ac et 26 764 \u20ac<\/td>\n<td>\u00a014 %<\/td>\n<td>\u00a0(RNGI x 0,14) \u2013 (1\u00a0356,60 x N)<\/td>\n<\/tr>\n<tr>\n<td width=\"25%\">\u00a0Compris entre 26 764 \u20ac et 71 754 \u20ac<\/td>\n<td width=\"25%\">\u00a030 %<\/td>\n<td width=\"25%\">\u00a0(RNGI x 0,30) \u2013 (5 638,84 x N)<\/td>\n<\/tr>\n<tr>\n<td>\u00a0Compris entre 71 754 \u20ac et 151 956 \u20ac<\/td>\n<td>\u00a041 %<\/td>\n<td>\u00a0(RNGI x 0,41) \u2013 (13 531.78 x N)<\/td>\n<\/tr>\n<tr>\n<td width=\"25%\">\u00a0Sup\u00e9rieur \u00e0 151 956 \u20ac<\/td>\n<td width=\"25%\">\u00a045 %<\/td>\n<td width=\"25%\">\u00a0(RNGI x 0,45) \u2013 (19 610,02 x N)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Baisse de l\u2019imp\u00f4t sur le revenu des m\u00e9nages \u00e0 revenus modestes ou moyens (article 2 &#8211; Loi de finances pour 2015 no 2014-1654 du 29 d\u00e9cembre 2014 ) Suppression de la premi\u00e8re tranche d\u2019imposition La 1\u00e8re tranche d\u2019imposition de l\u2019IR au taux de 5,5 % qui \u00e9tait applicable \u00e0 la fraction des revenus comprise entre [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-699","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/699","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=699"}],"version-history":[{"count":5,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/699\/revisions"}],"predecessor-version":[{"id":704,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/699\/revisions\/704"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}