Question 23908 — overseas

Summary

Ms. Nadia Ramassamy draws the attention of the Minister of Agriculture and Food to the inequality between French and overseas farmers in the method of calculating their social security contributions. Indeed, currently, income derived from agricultural activities is subject to three methods of taxation for farmers in mainland France. Namely, the “micro-farms” regime known as “micro-BA”, the real profit regime simplified or the normal real profit regime. However, in Reunion, Guadeloupe, Guyana, Martinique, Mayotte, Saint-Barthélemy and Saint-Martin, the social contributions of agricultural operators are not calculated on professional income but on the weighted surface area of ​​the farms with, every year, a decree which determines the amount of contributions. This method of calculation and the lack of freedom of choice for overseas farmers harm producers and production in these territories. First, the coefficients which are applied to market gardening are particularly high and result, in fact, in contributions that are often disproportionate in relation to the income actually received by producers. Thus, an informal economy develops which not only reduces the resources drawn by the State but also undermines social protection. operators. Therefore, the farmer's agricultural pension being calculated on the weighted surface area of ​​the farm, small farmers receive little or no pension and continue to work. Thus, young farmers cannot take over due to lack of free plots. While the demographics of the overseas departments are younger and more dynamic than those of mainland France, the number of young farmers installed there is significantly lower since it only reaches 4 installed per 1,000 existing farmers while in mainland France, this rate is 9 installed per 1,000 farmers. Finally, this method of calculation does not allow for the diversification of production that agriculture, the economy and the inhabitants of these territories need. Indeed, diversifying overseas crops means reducing the ecological footprint of exports by supplying local markets with fresh products opens up opportunities for small producers who do not grow one of the two major export crops (sugar and banana), it contributes to the food security of these territories, it reduces food prices and thus reduces dependence on the share of exports in agricultural income. Therefore, she asks him what the Government is planning to undertake so that farmers in overseas departments follow the same tax system as farmers in mainland France.

Machine translation from French. The official text remains authoritative.

Timeline

1. 8 January 2020

   Réponse

   Conformément à la réglementation en vigueur, d'un point de vue fiscal, aussi bien en métropole que dans les départements et les régions d'outre-mer (DROM), le bénéfice des exploitants agricoles est déterminé selon les règles correspondant au régime sous lequel ils sont placés de plein droit ou sur option d'imposition: régime des micro-exploitations, régime réel simplifié ou régime réel normal. D'un point de vue social, les cotisations des exploitants agricoles situés dans les DROM sont fixées par voie réglementaire en fonction de la superficie pondérée de l'exploitation et non calculées sur un revenu professionnel, comme cela est le cas en métropole. Outre la complexité de ce système de calcul, cette spécificité du régime de protection sociale des non-salariés agricoles ultramarins se heurte à une logique de lisibilité des prélèvements sociaux, et ce particulièrement dans le cadre des réflexions actuelles by the government aimed at instituer un système universel de retraite fondé sur le principe selon lequel un euro cotisé ouvre les mêmes droits à la retraite quelle que soit l'activité exercée. Dans ces conditions, le Gouvernement confiera aux inspections des ministères concernées une mission sur la modernisation des règles liées au calcul des cotisations des exploitants agricoles en outre-mer, afin d'évaluer précisément les impacts d'une évolution du système de prélèvement et d'éclairer la décision.

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• Nadia Ramassamy · auteur

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