Companies must be more likely to pay the tax

Business tax, Act III: after the Government and members of Parliament, it is the turn of the Senators to propose a version completely rewritten the business tax reform. The project, which many elected officials consider "non-votable" in the State, is debated, this morning, by the Finance Committee. The rapporteur Philippe Marini (UMP), which attempts to bring together the conditions for a vote this year, will defend a project which involves a somewhat less important business tax relief. It proposes measures for next year (TP... deletion) be passed as early as next week, but that those involved in 2011 (distribution of taxes at the local level) be debated two weeks later. Christine Lagarde, who was heard by the Senators of the majority Tuesday, are two red lines in the sand: no question affect tax of enterprises and voting reform in two stages. Government and parliamentarians were still 10 days to find an agreement, before the vote in a public meeting. It is as many days that the Executive hopes to use to reassure officials in the field: Nicolas Sarkozy was scheduled to receive 700 mayors on 20 November, at the time of the debate, to sell his reform. A letter to this effect has already been sent to all the mayors of France by Christine Lagarde (economy), Eric Woerth (Budget), Brice Hortefeux (Interior) and Alain Marleix (local communities).

The Senate Finance Committee defend, today, a new version of the business tax reform. What are the main changes

We will rename the taxes created in finance law so that everyone understands what they cover. We therefore speak of a land assessment and an assessment on the added value, in place of the activity and the supplementary assessment local assessment. Beyond simplicity, our goal is to strengthen the link between taxes and territories, without penalizing the common poor. The National Assembly had proposed to take the assessment on the added value in each territory, without going through the State. But the simulations showed that two communes producing the same added value could learn a completely different product depending on whether they took SMEs or large corporations. The schema of deputies must be modified to correct these shortcomings. Regions and departments will therefore return to the initial version of the Government, namely a tax collected by the State and returned to the territories according to their economic weight (number of employees...). The Commons, they will maintain a direct link with the companies.

But how do ensure that Commons hosting SMEs are not more penalized than those of large companies

Our system will be fully egalitarian: example 100 SMEs conducting less than EUR 500 000 of sales business and who therefore pay no tax. The commune the host will perceive a recipe equal to the product of their added value (50 million) and a national average rate. A company of 50 million euros of turnover will pay it, many tax (1.5 of its added value). But the municipality hosting it receive more than the previous. Compared with the schema of the deputies, the device is a greater share for equalization.

Yes, but our system does not call into question the tax schedule, which was the subject of a political agreement at the highest level. In the Government version, the away are taxed in respect of the value-added from 500,000 euros of turnover. But this entry point is theoretical: the lump sum allowance of 1,000 euros offered to all companies is that they are subject that beyond 1 million euros. Companies must be more likely to pay the tax. We will modulate the lump sum discount so that they are actually subject from 500,000 euros, paying a minimal fee.

Members requested that the rental values and set local taxes be revised next year. What you ask

The re-evaluation of the premises of undertakings must begin as soon as possible, as early as 2010. It is the business tax reform.

MEPs have waived Hardening limits tax niches. Are you on the same line

No, because he must give a signal of continuity in the will of réduire the magnitude of fiscales niches. Niches are currently capped at 25,000 euros per household, over 10 of income. I propose that this ceiling is reduced to 20,000 euros, up 8 of revenue.

Numerous derogations from the carbon tax have been approved in the National Assembly. What do you do

I would like to open the debate on the consequences of the carbon tax on the price of heating. Households who bask in domestic fuel oil or gas will undergo very large increases. The calculation of the rebate to households must take account of this situation. Same observation for those who are connected to a network of district heating, and often live in housing. For them, I propose to defer the application of the carbon tax in 2011.

Do you impose a systemic banks insurance premium, as you had already said it

We will ask the Government to propose us the terms of distribution between the banks of a contribution which the total amount could match that of the current tax on wages (2.7 billion). I will move an amendment requesting a report and specific proposals in this sense because we do not have the technical capacity to implement this device in finance law.