Question 30408 ​​— taxes and duties

Summary

Ms. Émilie Cariou questions the Minister of Action and Public Accounts on the social and tax revenues collected since March 1, 2020 and the measures taken to prevent risks for these debts of the community. The French tax and social system has long involved companies that are also employers in the monthly collection of particularly voluminous compulsory deductions, including contributions social contributions, the general social contribution (CSG), the contribution to the repayment of the social debt (CRDS) and the value added tax (VAT). In 2017, the majority supported a mechanism to generalize the monthly payment of personal income tax (IRPP). To do this, the Government supported the maintenance of the withholding tax, with a deferral until January 1, 2019 for its implementation. and adaptations in particular on the aspect of sanctions in favor of companies (law no. 2017-1340 of September 15, 2017 authorizing the taking by orders of measures to strengthen social dialogue then order no. 2017-1390 of September 22, 2017 relating to the one-year delay in the entry into force of the withholding tax on income). Its implementation was made possible thanks to a substantial investment by agents under his leadership, which must still be welcomed and congratulated. However, the current economic crisis raises questions about maintaining good collection, prevention in the event of involuntary failure by the employer or even voluntary failures, and the reaction of administrations, in particular via administrative or even judicial repression. Therefore, the MP wishes to question the Minister on the following points: since on March 1, 2020, what is the monthly state of social and tax revenues from the departmental directorates of public finances (DDFiP) and the Union for the Recovery of Social Security Contributions and Allowances (URSSAF) for VAT, social contributions, CGS CRDS and IRPP? What are the elements of comparison with the same corresponding month in 2019? And what difference depending on the size of the companies, particularly between VSEs, SMEs and companies or groups with more than 250 million turnover? What are the statistics on cases of collection without reversion to the State or social security of these deductions due, giving the number of companies and the corresponding sums, for each month since March 1, 2020? What elements of comparison with the same months of the year 2019? And what a difference depending on the size of the companies, particularly between VSEs, SMEs and companies or groups with more than 250 million euros in turnover? What preventive measures have been put in place for each of these compulsory levies, in particular via the digital mechanisms of big data but also with the essential physical work of agents in the field, correlating in particular via the new tools for preventing the difficulties of the companies involved? in place with the Pacte law and the latest orders taken since March 2020? And what is the difference depending on the size of the companies, particularly between VSEs, SMEs and companies or groups with more than 250 million turnover? In particular, what are the recovery guarantee measures put in place by the State and social security to guarantee their debts, each month since March 1, 2020? What a comparison again with the same month of 2019? How can the cash flow facilities put in place directly or indirectly since March 2020, in particular the loan guaranteed by the State, be used to guarantee these tax or social debts? And what is the difference depending on the size of the companies, particularly between VSEs, SMEs and companies or groups with figures of more than 250 million euros? business? Finally, she asks him what administrative tax and social sanctions have been initiated and pronounced if necessary in the event of non-payment of sums collected or deducted at source, since March 1, 2020 for each of the deductions cited, what comparison once again with the same month of the year 2019 and what difference according to the size of the companies, in particular between VSEs, SMEs and companies or groups with more than 250 million turnover.

Machine translation from French. The official text remains authoritative.

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• Émilie Cariou · auteur

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