{"id":8303,"date":"2019-07-30T10:00:00","date_gmt":"2019-07-30T08:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2019\/07\/30\/bilan-2018-des-controles-fiscaux\/"},"modified":"2019-10-01T12:00:10","modified_gmt":"2019-10-01T10:00:10","slug":"bilan-2018-des-controles-fiscaux","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2019\/07\/30\/bilan-2018-des-controles-fiscaux\/","title":{"rendered":"Bilan\u00a02018 des contr\u00f4les fiscaux"},"content":{"rendered":"<p>Le rapport publi\u00e9 par la direction g\u00e9n\u00e9rale des finances publiques (DGFiP) est l\u2019occasion de faire le point sur son activit\u00e9 pour l\u2019ann\u00e9e\u00a02018, en particulier s\u2019agissant du volet d\u00e9di\u00e9 \u00e0 la fiscalit\u00e9.<\/p>\n<p>Il ressort de ce rapport que les droits et p\u00e9nalit\u00e9s \u00e9tablis \u00e0 la suite des contr\u00f4les fiscaux op\u00e9r\u00e9s par l\u2019administration sont, pour la troisi\u00e8me\u00a0ann\u00e9e cons\u00e9cutive, en baisse. Ils atteignent ainsi 16,1\u00a0Md\u20ac pour\u00a02018, contre 17,9\u00a0Md\u20ac en\u00a02017. Le service de traitement des d\u00e9clarations rectificatives (STDR) \u2013\u00a0une cellule qui avait \u00e9t\u00e9 cr\u00e9\u00e9e en\u00a02013 pour permettre aux contribuables ayant dissimul\u00e9 \u00e0 l\u2019administration fiscale un compte \u00e0 l\u2019\u00e9tranger de r\u00e9gulariser leur situation en \u00e9change de p\u00e9nalit\u00e9s r\u00e9duites\u00a0\u2013 a permis d\u2019encaisser 938,5\u00a0M\u20ac.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Rappel :<\/span> le STDR a ferm\u00e9 ses portes le 31\u00a0d\u00e9cembre\u00a02017 en raison de la g\u00e9n\u00e9ralisation du dispositif d\u2019\u00e9change automatique d\u2019informations bancaires entre les pays.<\/p>\n<p>Toutefois, les montants de droits et p\u00e9nalit\u00e9s notifi\u00e9s n\u2019est pas n\u00e9cessairement celui effectivement encaiss\u00e9 en raison des r\u00e9clamations, assorties de demandes de sursis de paiements, des transactions ou encore des saisines des commissions consultatives. Ainsi, le montant des recettes r\u00e9ellement per\u00e7u par Bercy reste faible puisqu\u2019il repr\u00e9sente \u00e0 peine plus de la moiti\u00e9 des droits et p\u00e9nalit\u00e9s r\u00e9clam\u00e9s, soit 8,7\u00a0Md\u20ac pour\u00a02018 (contre 9,4\u00a0Md\u20ac en\u00a02017).<\/p>\n<p>Du c\u00f4t\u00e9 des entreprises, le nombre de v\u00e9rifications de comptabilit\u00e9 est en l\u00e9g\u00e8re diminution (39\u00a0000 en\u00a02018, contre 43\u00a0652 en\u00a02017). En revanche, l\u2019examen de comptabilit\u00e9 et l\u2019instruction sur place des demandes de remboursement de cr\u00e9dits de TVA prennent de l\u2019ampleur. La premi\u00e8re proc\u00e9dure a \u00e9t\u00e9 mise en \u0153uvre 6\u00a0330\u00a0fois (contre\u00a0635 en\u00a02017) tandis que la seconde a \u00e9t\u00e9 utilis\u00e9e \u00e0 2\u00a0010\u00a0reprises (contre environ\u00a0200 en\u00a02017). Au total, toutes proc\u00e9dures confondues, ce sont plus de 380\u00a0000\u00a0contr\u00f4les fiscaux qui ont \u00e9t\u00e9 men\u00e9s aupr\u00e8s des professionnels.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.economie.gouv.fr\/files\/files\/directions_services\/dgfip\/Rapport\/2018\/ra2018.pdf\" class=\"target-blank\"><br \/>\n               www.impots.gouv.fr, actualit\u00e9 du 27\u00a0juin\u00a02019, rapport d\u2019activit\u00e9\u00a02018 de la DGFiP<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La direction g\u00e9n\u00e9rale des finances publiques a publi\u00e9 son rapport d\u2019activit\u00e9 pour\u00a02018.<\/p>\n","protected":false},"author":5,"featured_media":8304,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[32],"class_list":["post-8303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8303"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=8303"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8303\/revisions"}],"predecessor-version":[{"id":8336,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8303\/revisions\/8336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/8304"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=8303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=8303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=8303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}