{"id":14693,"date":"2016-10-03T00:30:51","date_gmt":"2016-10-02T22:30:51","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14693"},"modified":"2024-09-26T16:58:09","modified_gmt":"2024-09-26T14:58:09","slug":"contribution-exceptionnelle-hauts-revenus","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/contribution-exceptionnelle-hauts-revenus\/","title":{"rendered":"La contribution exceptionnelle sur les hauts revenus"},"content":{"rendered":"<p style=\"text-align: justify;\">Un imp\u00f4t additionnel \u00e0 l\u2019imp\u00f4t sur le revenu est pay\u00e9 par certains contribuables : c\u2019est<strong> la contribution exceptionnelle sur les hauts revenus<\/strong> (CEHR).<\/p>\n<p style=\"text-align: justify;\">Cet imp\u00f4t est calcul\u00e9 sur le revenu fiscal de r\u00e9f\u00e9rence des foyers imposables et est soumis \u00e0 un bar\u00e8me. Le taux de la contribution varie de z\u00e9ro \u00e0 4% selon l\u2019importance du revenu fiscal de r\u00e9f\u00e9rence.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait aujourd\u2019hui le point sur cet imp\u00f4t.<\/p>\n<h2 style=\"text-align: justify;\">I. Qui est redevable de la contribution exceptionnelle sur les hauts revenus ?<\/h2>\n<p style=\"text-align: justify;\">Pour \u00eatre redevable de cet imp\u00f4t il faut :<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u00catre une <strong>personne physique<\/strong><\/li>\n<li><strong>\u00catre passible de l\u2019imp\u00f4t sur le revenu<\/strong><\/li>\n<li><strong>Avoir son domicile fiscal en France, \u00e0 Monaco, Mayotte ou <a href=\"https:\/\/valoxy.org\/blog\/consequences-fiscales-sociales-expatriation-salarie\/\" target=\"_blank\" rel=\"noopener noreferrer\">hors de France<\/a><\/strong>. Dans ce dernier cas, il faut disposer alors de revenus de source fran\u00e7aise entrant dans la composition du revenu fiscal de r\u00e9f\u00e9rence.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les contribuables qui per\u00e7oivent des revenus soumis \u00e0 l\u2019IR, m\u00eame si ces revenus en sont exon\u00e9r\u00e9s, sont d\u00e8s lors susceptibles de payer la CEHR.<\/p>\n<h2 style=\"text-align: justify;\">II. Le calcul bas\u00e9 sur le revenu fiscal de r\u00e9f\u00e9rence<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Le revenu fiscal de r\u00e9f\u00e9rence : c\u2019est quoi ?<\/h3>\n<p style=\"text-align: justify;\">Le<strong> revenu fiscal de r\u00e9f\u00e9rence est le montant net des revenus et plus-values retenu pour l\u2019\u00e9tablissement de l\u2019IR et major\u00e9<\/strong> : <img decoding=\"async\" class=\" wp-image-11798 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg\" alt=\"le revenu fiscal de r\u00e9f\u00e9rence\" width=\"126\" height=\"156\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg 242w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg 289w\" sizes=\"(max-width: 126px) 100vw, 126px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li>Des <a href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\" target=\"_blank\" rel=\"noopener noreferrer\">charges d\u00e9ductibles du revenu imposable<\/a><\/li>\n<li>De certains revenus exon\u00e9r\u00e9s ou dont l\u2019imposition est report\u00e9e ou mise en sursis<\/li>\n<li>Des abattements cat\u00e9goriels<\/li>\n<li>Des revenus soumis \u00e0 pr\u00e9l\u00e8vement forfaitaire lib\u00e9ratoire<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Remarque :<\/strong> en cas de revenus exceptionnels, le contribuable peut demander \u00e0 ce que la contribution soit d\u00e9termin\u00e9e via le m\u00e9canisme du quotient. Il sera alors tenu compte d\u2019un revenu de r\u00e9f\u00e9rence mondial et le calcul de la contribution se complexifie alors.<\/div><\/p>\n<p style=\"text-align: justify;\">S\u2019agissant des revenus du contribuable qui b\u00e9n\u00e9ficient du syst\u00e8me du quotient, ils sont retenus pour leur montant total, avant division par le coefficient.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Le cas du changement de situation matrimoniale<\/h3>\n<p style=\"text-align: justify;\"><strong>En cas de mariage ou de PACS sans option pour une d\u00e9claration s\u00e9par\u00e9e, <\/strong>le revenu fiscal de r\u00e9f\u00e9rence est celui du couple. La contribution sera calcul\u00e9e sur cette base, \u00e0 partir de la d\u00e9claration commune des revenus.<\/p>\n<p style=\"text-align: justify;\"><strong>En cas de mariage ou de PACS avec option pour la d\u00e9claration s\u00e9par\u00e9e ou en cas de divorce, <\/strong>on prend en compte\u00a0le RFR de chacun des \u00e9poux ou ex-\u00e9poux s\u00e9par\u00e9ment. Il y a donc potentiellement une imposition de chacun des \u00e9poux distinctement \u00e0 la CEHR.<\/p>\n<p style=\"text-align: justify;\"><strong>En cas de d\u00e9c\u00e8s du conjoint ou partenaire, <\/strong>le RFR se calcule sur chaque p\u00e9riode avant et apr\u00e8s d\u00e9c\u00e8s :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Avant d\u00e9c\u00e8s : le RFR servant de base \u00e0 la contribution est celui du foyer<\/li>\n<li>Apr\u00e8s d\u00e9c\u00e8s : le RFR servant de base est celui du conjoint survivant.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Deux contributions peuvent donc \u00eatre potentiellement dues.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. Calcul de la contribution exceptionnelle sur les hauts revenus<\/h3>\n<p style=\"text-align: justify;\">Le bar\u00e8me prend en compte, non seulement le RFR, mais aussi la situation de famille (c\u00e9libataire, mari\u00e9,\u2026). <img decoding=\"async\" class=\"wp-image-13905 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/3.jpg\" alt=\"calcul de la contribution exceptionnelle sur les hauts revenus\" width=\"325\" height=\"149\" \/><\/p>\n<p style=\"text-align: justify;\">Les charges de famille ne sont pas prises en compte.<\/p>\n<p style=\"text-align: justify;\"><strong>Ainsi le bar\u00e8me sera le suivant :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Pour un c\u00e9libataire ou assimil\u00e9 (veuf, veuve, divorc\u00e9,&#8230;) :<\/strong>\n<ul>\n<li>Fraction du RFR inf\u00e9rieure \u00e0 250 000\u20ac : 0%<\/li>\n<li>Part du RFR comprise en 250 000 et 500 000\u20ac : 3%<\/li>\n<li>Fraction du RFR comprise en 500 000 et plus de 1 000 000\u20ac : 4%<\/li>\n<\/ul>\n<\/li>\n<li><strong>Pour un couple mari\u00e9 ou pacs\u00e9 sous imposition commune :<\/strong>\n<ul>\n<li>Fraction du RFR inf\u00e9rieure \u00e0 500 000\u20ac : 0%<\/li>\n<li>Fraction du RFR comprise en 500 000 et 1 000 000\u20ac : 3%<\/li>\n<li>Et fraction du RFR sup\u00e9rieure \u00e0 1 000 000\u20ac : 4%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Prenons un exemple :<\/strong><br \/>\nUn c\u00e9libataire dont le revenu fiscal de r\u00e9f\u00e9rence est de 700 000\u20ac paiera :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Sur la tranche \u00e0 0% : 0\u20ac<\/li>\n<li>Sur la tranche \u00e0 3% : ([500 000 \u2013 250 000] x 3%) = 7 500 \u20ac<\/li>\n<li>Et sur la tranche \u00e0 4% : ([700 000 \u2013 500 000] x 4%) = 8 000 \u20ac<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Soit en tout la somme de 15 500\u20ac.<\/div><\/p>\n<h2 style=\"text-align: justify;\">III. Modalit\u00e9s de paiement, de contr\u00f4le et sanctions<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Le recouvrement<\/h3>\n<p style=\"text-align: justify;\">Comme en mati\u00e8re d\u2019imp\u00f4t sur le revenu, <strong>la CEHR est mentionn\u00e9e sur le m\u00eame r\u00f4le que l\u2019IR.<\/strong> Son montant reste toutefois individualis\u00e9 de celui de l\u2019IR.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-12951 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/paye-gimp-70-300x231.jpg\" alt=\"recouvrement contribution\" width=\"222\" height=\"171\" \/>Il faut toutefois savoir que :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Le paiement d\u2019acomptes provisionnels et le pr\u00e9l\u00e8vement mensuel ne s\u2019appliquent pas \u00e0 la contribution<\/li>\n<li><strong>Les cr\u00e9dits d\u2019imp\u00f4ts et pr\u00e9l\u00e8vements non lib\u00e9ratoires s\u2019imputent en priorit\u00e9 sur l\u2019IR puis sur certains revenus particuliers (pensions de retraite en capital,\u2026) puis enfin sur la contribution<\/strong><\/li>\n<li>Enfin le jeu des conventions fiscales peut permettre une \u00e9limination de la contribution en tout ou partie en cas d\u2019imp\u00f4t similaire \u00e0 l\u2019\u00e9tranger.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les services fiscaux recouvrent la contribution si son montant est d\u2019au moins 61\u20ac.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Le contr\u00f4le de la contribution<\/h3>\n<p style=\"text-align: justify;\">Comme l\u2019imp\u00f4t sur le revenu, la contribution exceptionnelle sur les hauts revenus est l\u2019objet d\u2019un d\u00e9lai de reprise. Celui-ci court jusqu\u2019\u00e0 la fin de la 3\u00e8me ann\u00e9e au titre de laquelle l\u2019imp\u00f4t \u00e9tait d\u00fb.<\/p>\n<p style=\"text-align: justify;\">L\u2019ensemble des autres r\u00e8gles de contentieux fiscal sont applicables.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. Sanctions<\/h3>\n<p style=\"text-align: justify;\">En cas de non-d\u00e9claration, omission,\u2026 <strong>l\u2019int\u00e9r\u00eat de retard est applicable tout comme les majorations de 10, 40 et 80%.<\/strong><\/p>\n<p style=\"text-align: justify;\">Une <strong>majoration de 10%<\/strong>\u00a0punit le retard de paiement.<\/p>\n<p>Retrouvez nos articles sur les impositions exceptionnelles sur le blog Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/differences-entre-taxe-et-impot\/\" target=\"_self\" rel=\"noopener noreferrer\">Quelles diff\u00e9rences y a t-il entre une taxe et un imp\u00f4t ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/pression-fiscale-impot-societe\/\" target=\"_self\" rel=\"noopener noreferrer\">Pression fiscale : quel avenir pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-declaration-de-revenus-des-particuliers-en-2022\/\" target=\"_self\" rel=\"noopener\">La d\u00e9claration de revenus des particuliers en 2022<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Un imp\u00f4t additionnel \u00e0 l\u2019imp\u00f4t sur le revenu est pay\u00e9 par certains contribuables : c\u2019est la contribution exceptionnelle sur les hauts revenus (CEHR). Cet imp\u00f4t est calcul\u00e9 sur le revenu fiscal de r\u00e9f\u00e9rence des foyers imposables et est soumis \u00e0&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11396,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-14693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La contribution exceptionnelle sur les hauts revenus<\/title>\n<meta name=\"description\" content=\"La contribution exceptionnelle sur les hauts revenus est un imp\u00f4t additionnel \u00e0 l&#039;imp\u00f4t sur le revenu bas\u00e9 sur le revenu fiscal de r\u00e9f\u00e9rence du contribuable\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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