{"id":7780,"date":"2015-06-15T12:27:14","date_gmt":"2015-06-15T11:27:14","guid":{"rendered":"http:\/\/www.solucominsight.fr\/?p=7780"},"modified":"2015-06-15T12:30:01","modified_gmt":"2015-06-15T11:30:01","slug":"les-entreprises-face-au-prelevement-de-limpot-a-la-source","status":"publish","type":"post","link":"https:\/\/www.riskinsight-wavestone.com\/en\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/","title":{"rendered":"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source"},"content":{"rendered":"

Depuis d\u00e9cembre 2014, le sujet revient d\u2019actualit\u00e9 : le gouvernement a confi\u00e9 \u00e0 un groupe de d\u00e9put\u00e9s socialistes de la commission des finances, la mission de r\u00e9fl\u00e9chir \u00e0 la mise en place du pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source. Le pr\u00e9sident du groupe PS \u00e0 l’Assembl\u00e9e, Bruno Le Roux, a assur\u00e9 le 24 mai que le pr\u00e9l\u00e8vement \u00e0 la source de l’imp\u00f4t sur le revenu serait mis en place avant la fin du quinquennat de Fran\u00e7ois Hollande.<\/em><\/p>\n

Le pr\u00e9l\u00e8vement du montant de l\u2019imp\u00f4t par son employeur<\/h2>\n

Le pr\u00e9l\u00e8vement ou retenue \u00e0 la source est un mode de recouvrement de l\u2019imp\u00f4t, consistant \u00e0 faire pr\u00e9lever son montant par un tiers payeur, le plus souvent l\u2019employeur ou le banquier, au moment du versement au contribuable des revenus sur lesquels porte l\u2019imp\u00f4t. En France, pr\u00e8s de la moiti\u00e9 des pr\u00e9l\u00e8vements obligatoires, principalement les cotisations sociales et la contribution sociale g\u00e9n\u00e9ralis\u00e9e, sont d\u00e9j\u00e0 pr\u00e9lev\u00e9s \u00e0 la source. Aujourd\u2019hui calcul\u00e9 sur le mode d\u00e9claratif, par foyer fiscal, et pr\u00e9lev\u00e9 l\u2019ann\u00e9e suivante, l\u2019imp\u00f4t sur le revenu serait donc calcul\u00e9 et pr\u00e9lev\u00e9 de la m\u00eame mani\u00e8re que la CRG et la CRDS, en amont du versement de la paie des salari\u00e9s.<\/p>\n

“Il faut \u00e9taler la r\u00e9forme pour pouvoir l’expliquer”<\/h2>\n

Le pr\u00e9sident du groupe PS \u00e0 l’Assembl\u00e9e l’a assur\u00e9, le pr\u00e9l\u00e8vement \u00e0 la source \u00ab\u00a0aura commenc\u00e9 avant la fin du quinquennat\u00a0\u00bb<\/em>. \u00ab\u00a0Il faut l’\u00e9taler pour pouvoir l’expliquer\u00a0\u00bb<\/em> a d\u00e9clar\u00e9 Bruno Le Roux avant d’ajouter : \u00ab\u00a0bien entendu, le pr\u00e9l\u00e8vement \u00e0 la source doit \u00eatre le pr\u00e9alable de la grande r\u00e9forme fiscale qui doit avoir lieu au d\u00e9but d’un quinquennat, pas \u00e0 la fin d’un quinquennat\u00a0\u00bb<\/em> – Source France Info. Comme la d\u00e9claration de la CRG et de la CRDS, l\u2019imp\u00f4t retenu \u00e0 la source fait d\u00e9j\u00e0 l\u2019objet d\u2019une d\u00e9claration dans la DSN d\u00e8s Janvier 2016. La r\u00e8gle d\u2019alimentation de cette rubrique (Norme technique, Phase 3, S21.G00.81.001, code 900)<\/em> devrait bient\u00f4t \u00eatre expliqu\u00e9e.<\/p>\n

Une r\u00e9flexion globale et un accompagnement au changement n\u00e9cessaires<\/h2>\n

Le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source n\u2019est pas qu\u2019un simple projet informatique et les entreprises devront r\u00e9viser leur organisation et les modes de travail de leurs \u00e9quipes. Le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source sera le r\u00e9sultat final mais cette \u00e9volution doit n\u00e9cessairement \u00eatre anticip\u00e9e\u00a0:<\/p>\n

    \n
  • Une hausse du prix du bulletin de paie<\/strong> : il faudra pr\u00e9voir \u00e0 minima d\u2019int\u00e9grer de nouvelles rubriques de paie et un mode de calcul de l\u2019imp\u00f4t.<\/li>\n
  • Un dossier administratif du salari\u00e9 enrichi et ultra confidentiel<\/strong> : pour reconstituer le foyer fiscal du salari\u00e9, il faut int\u00e9grer l\u2019ensemble des revenus de son foyer (y compris ceux du conjoint) et les \u00e9l\u00e9ments de d\u00e9duction (mobiliers\/immobiliers\/financiers, …) \u00e0 moins que le l\u00e9gislateur ne maintienne un syst\u00e8me d\u00e9claratif ind\u00e9pendant pour ces \u00e9l\u00e9ments.<\/li>\n
  • Le respect de normes d\u00e9finies par l\u2019administration fiscale et la CNIL<\/strong>, et sans doute des mesures d\u2019inspection des imp\u00f4ts.<\/li>\n
  • Une mise \u00e0 disposition des informations<\/strong> du bulletin et du montant de l\u2019imp\u00f4t aupr\u00e8s des salari\u00e9s : l\u2019entreprise assurera au salari\u00e9 la transparence sur sa situation fiscale.<\/li>\n
  • Une formation des gestionnaires de paie<\/strong> aux nouvelles comp\u00e9tences fiscales afin qu\u2019ils puissent justifier le montant de l\u2019IR pr\u00e9lev\u00e9 sur le bulletin des salari\u00e9s.<\/li>\n<\/ul>\n

    Un levier d\u2019optimisation des r\u00e9mun\u00e9rations\u00a0?<\/h2>\n

    Les entreprises pourront indirectement tirer parti des informations collect\u00e9es sur la situation fiscale des salari\u00e9s, dans la gestion des salaires et primes, et plus globalement dans l\u2019optimisation de la masse salariale. Il s\u2019agit de moduler les augmentations et la nature de la r\u00e9mun\u00e9ration en fonction du bar\u00e8me d\u2019imposition (par exemple, une augmentation de 5% car\u00a06% ferrait\u00a0passer le salari\u00e9 \u00e0 la tranche d\u2019imposition suppl\u00e9mentaire et lui\u00a0co\u00fbterait plus cher). \u00c0\u00a0la DRH de mener l\u2019analyse de sa masse salariale pour identifier les \u00e9ventuels leviers d\u2019optimisation \u00e0 l\u2019aide d\u2019experts.<\/p>\n

    Des avantages en accord avec les attentes des salari\u00e9s<\/h2>\n

    C\u2019est in fine<\/em> un mode de recouvrement relativement simple et “indolore” pour le contribuable, qui tend \u00e0 favoriser l\u2019acceptabilit\u00e9 de l\u2019imp\u00f4t. Par ailleurs, il permet de relier plus \u00e9troitement les variations de l\u2019imp\u00f4t \u00e0 celles du revenu (le pr\u00e9l\u00e8vement \u00e0 la source offre l\u2019avantage de ne pas avoir \u00e0 provisionner pour un versement plus tardif \u2013 l\u2019ann\u00e9e suivante \u2013 alors que leur situation financi\u00e8re a peut-\u00eatre \u00e9volu\u00e9). Enfin, en rapprochant l\u2019imp\u00f4t sur le revenu des charges sociales CSG et CRDS, les salari\u00e9s prendront aussi conscience de la fiscalit\u00e9 globale qui p\u00e8se sur leur revenu, et de leur r\u00e9el pouvoir d\u2019achat. Il ne reste plus qu\u2019\u00e0 payer\u2026 la TVA !<\/p>\n

    Comment L\u2019\u00c9tat souhaite-t-il organiser la transition la premi\u00e8re ann\u00e9e ?<\/h2>\n

    L\u2019\u00c9tat risque de se priver d\u2019une ann\u00e9e de collecte lors de son entr\u00e9e en vigueur (soit entre 5 et 10 milliards d\u2019euros). Pour ne pas abandonner une ann\u00e9e d\u2019imposition, il pourrait pr\u00e9voir d\u2019\u00e9taler l\u2019imp\u00f4t de cette \u00ab ann\u00e9e de transition \u00bb<\/em> sur plusieurs ann\u00e9es (durant lesquelles les contribuables devraient payer l\u2019imp\u00f4t d\u00fb au titre de l\u2019ann\u00e9e en cours et de \u00ab\u00a0l\u2019ann\u00e9e de transition\u00a0\u00bb).<\/em> Si l\u2019exercice est difficile \u00e0 mettre en place, il aura au moins le m\u00e9rite de faire entrer davantage de tr\u00e9sorerie.<\/p>\n

    Pour l\u2019\u00c9tat, on peut imaginer que cette \u00e9volution assurera une certaine diminution des risques de fraude fiscale (bien que cela n\u2019ait pu encore \u00eatre mesur\u00e9) ainsi que la r\u00e9duction des co\u00fbts du pr\u00e9l\u00e8vement (il est moins co\u00fbteux de pr\u00e9lever les entreprises que des individus plus nombreux) qui devrait se traduire par une optimisation des effectifs de l\u2019administration fiscale.<\/p>\n

    Et c\u00f4t\u00e9 entreprise, comment faire\u00a0?<\/h2>\n

    Le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source atteindra son but s\u2019il est assorti d\u2019une v\u00e9ritable r\u00e9flexion sur l\u2019organisation et une r\u00e9organisation de la fonction paie et des outils. Apr\u00e8s un diagnostic n\u00e9cessaire, les entreprises vont devoir optimiser leur organisation, leurs process tout en prenant soin de la confidentialit\u00e9 des donn\u00e9es et des r\u00e8gles de paie. Une transformation ardue mais n\u00e9cessaire alors, tenez-vous pr\u00eats !<\/p>\n","protected":false},"excerpt":{"rendered":"

    Depuis d\u00e9cembre 2014, le sujet revient d\u2019actualit\u00e9 : le gouvernement a confi\u00e9 \u00e0 un groupe de d\u00e9put\u00e9s socialistes de la commission des finances, la mission de r\u00e9fl\u00e9chir \u00e0 la mise en place du pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source. Le…<\/p>\n","protected":false},"author":965,"featured_media":7783,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"page-templates\/tmpl-one.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[2351,2349,2352],"coauthors":[2348],"class_list":["post-7780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-strategie-d-entreprise","tag-actualite","tag-impot-sur-le-revenu","tag-strategie-dentreprise"],"acf":[],"yoast_head":"\nLes entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source - RiskInsight<\/title>\n<meta name=\"description\" content=\"Le gouvernement pr\u00e9voit de mettre le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source avant la fin du quinquennat de Fran\u00e7ois Hollande.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source - RiskInsight\" \/>\n<meta property=\"og:description\" content=\"Le gouvernement pr\u00e9voit de mettre le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source avant la fin du quinquennat de Fran\u00e7ois Hollande.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/\" \/>\n<meta property=\"og:site_name\" content=\"RiskInsight\" \/>\n<meta property=\"article:published_time\" content=\"2015-06-15T11:27:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-06-15T11:30:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1378\" \/>\n\t<meta property=\"og:image:height\" content=\"1378\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Olivier.indovino\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Olivier.indovino\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/\"},\"author\":{\"name\":\"Olivier.indovino\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#\/schema\/person\/e0de72086976bdc00c5ecf7aa66c920e\"},\"headline\":\"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source\",\"datePublished\":\"2015-06-15T11:27:14+00:00\",\"dateModified\":\"2015-06-15T11:30:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/\"},\"wordCount\":1131,\"publisher\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg\",\"keywords\":[\"actualit\u00e9\",\"imp\u00f4t sur le revenu\",\"strat\u00e9gie d'entreprise\"],\"articleSection\":[\"M\u00e9tiers - Strat\u00e9gie d\u2019entreprise\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/\",\"url\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/\",\"name\":\"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source - RiskInsight\",\"isPartOf\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg\",\"datePublished\":\"2015-06-15T11:27:14+00:00\",\"dateModified\":\"2015-06-15T11:30:01+00:00\",\"description\":\"Le gouvernement pr\u00e9voit de mettre le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source avant la fin du quinquennat de Fran\u00e7ois Hollande.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#primaryimage\",\"url\":\"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg\",\"contentUrl\":\"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg\",\"width\":1378,\"height\":1378},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.riskinsight-wavestone.com\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#website\",\"url\":\"https:\/\/www.riskinsight-wavestone.com\/en\/\",\"name\":\"RiskInsight\",\"description\":\"The cybersecurity & digital trust blog by Wavestone's consultants\",\"publisher\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.riskinsight-wavestone.com\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#organization\",\"name\":\"Wavestone\",\"url\":\"https:\/\/www.riskinsight-wavestone.com\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2021\/08\/Monogramme\u2013W\u2013NEGA-RGB-50x50-1.png\",\"contentUrl\":\"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2021\/08\/Monogramme\u2013W\u2013NEGA-RGB-50x50-1.png\",\"width\":50,\"height\":50,\"caption\":\"Wavestone\"},\"image\":{\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.riskinsight-wavestone.com\/en\/#\/schema\/person\/e0de72086976bdc00c5ecf7aa66c920e\",\"name\":\"Olivier.indovino\",\"url\":\"https:\/\/www.riskinsight-wavestone.com\/en\/author\/olivier-indovino\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source - RiskInsight","description":"Le gouvernement pr\u00e9voit de mettre le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source avant la fin du quinquennat de Fran\u00e7ois Hollande.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/","og_locale":"en_US","og_type":"article","og_title":"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source - RiskInsight","og_description":"Le gouvernement pr\u00e9voit de mettre le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source avant la fin du quinquennat de Fran\u00e7ois Hollande.","og_url":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/","og_site_name":"RiskInsight","article_published_time":"2015-06-15T11:27:14+00:00","article_modified_time":"2015-06-15T11:30:01+00:00","og_image":[{"width":1378,"height":1378,"url":"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg","type":"image\/jpeg"}],"author":"Olivier.indovino","twitter_misc":{"Written by":"Olivier.indovino","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#article","isPartOf":{"@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/"},"author":{"name":"Olivier.indovino","@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#\/schema\/person\/e0de72086976bdc00c5ecf7aa66c920e"},"headline":"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source","datePublished":"2015-06-15T11:27:14+00:00","dateModified":"2015-06-15T11:30:01+00:00","mainEntityOfPage":{"@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/"},"wordCount":1131,"publisher":{"@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#organization"},"image":{"@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#primaryimage"},"thumbnailUrl":"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg","keywords":["actualit\u00e9","imp\u00f4t sur le revenu","strat\u00e9gie d'entreprise"],"articleSection":["M\u00e9tiers - Strat\u00e9gie d\u2019entreprise"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/","url":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/","name":"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source - RiskInsight","isPartOf":{"@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#primaryimage"},"image":{"@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#primaryimage"},"thumbnailUrl":"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg","datePublished":"2015-06-15T11:27:14+00:00","dateModified":"2015-06-15T11:30:01+00:00","description":"Le gouvernement pr\u00e9voit de mettre le pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source avant la fin du quinquennat de Fran\u00e7ois Hollande.","breadcrumb":{"@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#primaryimage","url":"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg","contentUrl":"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2015\/06\/Fotolia_84490338_Subscription_Monthly_M.jpg","width":1378,"height":1378},{"@type":"BreadcrumbList","@id":"https:\/\/www.riskinsight-wavestone.com\/2015\/06\/les-entreprises-face-au-prelevement-de-limpot-a-la-source\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.riskinsight-wavestone.com\/en\/"},{"@type":"ListItem","position":2,"name":"Les entreprises face au pr\u00e9l\u00e8vement de l\u2019imp\u00f4t \u00e0 la source"}]},{"@type":"WebSite","@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#website","url":"https:\/\/www.riskinsight-wavestone.com\/en\/","name":"RiskInsight","description":"The cybersecurity & digital trust blog by Wavestone's consultants","publisher":{"@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.riskinsight-wavestone.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#organization","name":"Wavestone","url":"https:\/\/www.riskinsight-wavestone.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2021\/08\/Monogramme\u2013W\u2013NEGA-RGB-50x50-1.png","contentUrl":"https:\/\/www.riskinsight-wavestone.com\/wp-content\/uploads\/2021\/08\/Monogramme\u2013W\u2013NEGA-RGB-50x50-1.png","width":50,"height":50,"caption":"Wavestone"},"image":{"@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.riskinsight-wavestone.com\/en\/#\/schema\/person\/e0de72086976bdc00c5ecf7aa66c920e","name":"Olivier.indovino","url":"https:\/\/www.riskinsight-wavestone.com\/en\/author\/olivier-indovino\/"}]}},"_links":{"self":[{"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/posts\/7780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/users\/965"}],"replies":[{"embeddable":true,"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/comments?post=7780"}],"version-history":[{"count":4,"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/posts\/7780\/revisions"}],"predecessor-version":[{"id":7787,"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/posts\/7780\/revisions\/7787"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/media\/7783"}],"wp:attachment":[{"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/media?parent=7780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/categories?post=7780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/tags?post=7780"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.riskinsight-wavestone.com\/en\/wp-json\/wp\/v2\/coauthors?post=7780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}