{"id":8032,"date":"2024-10-10T11:33:03","date_gmt":"2024-10-10T09:33:03","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=8032"},"modified":"2024-10-10T11:33:14","modified_gmt":"2024-10-10T09:33:14","slug":"note-de-cadrage-du-projet-de-loi-de-finances-2025","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/note-de-cadrage-du-projet-de-loi-de-finances-2025\/","title":{"rendered":"Note de cadrage du projet de loi de finances 2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Le minist\u00e8re des finances a publi\u00e9 la note de cadrage pr\u00e9voyant les orientations du projet de loi de finances 2025 (qui est en cours d\u2019\u00e9laboration).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous trouverez, ci-apr\u00e8s, une pr\u00e9sentation des principales mesures\/orientations pr\u00e9sent\u00e9es dans cette note de cadrage&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dispositif de marquage des produits p\u00e9troliers\u00a0<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il est pr\u00e9vu qu\u2019en collaboration avec le minist\u00e8re de la Transition \u00e9nerg\u00e9tique et du D\u00e9veloppement durable, l&#8217;administration des Douanes et des Imp\u00f4ts indirects mette en place un dispositif de marquage des produits p\u00e9troliers. Cette mesure vise \u00e0 renforcer le contr\u00f4le fiscal des hydrocarbures.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Introduction de la taxe carbone<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La cr\u00e9ation d\u2019une taxe carbone devra \u00eatre pr\u00e9vue dans le projet de loi de finances 2025. Ce dispositif s&#8217;inscrit dans le cadre l\u2019instauration d\u2019une fiscalit\u00e9 verte afin d\u2019int\u00e9grer les objectifs de transition \u00e9nerg\u00e9tique dans le droit fiscal et douanier marocain.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>R\u00e9forme du Code de Recouvrement des Cr\u00e9ances Publiques<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Une refonte de la loi 15-97 formant code de recouvrement des cr\u00e9ances publiques est pr\u00e9vue afin de moderniser les proc\u00e9dures de recouvrement des cr\u00e9ances publiques, tout en am\u00e9liorant leur efficacit\u00e9 et transparence.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>R\u00e9forme de l&#8217;Imp\u00f4t sur le Revenu (IR)<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 la suite de l\u2019accord social conclu en avril 2024 entre la CGEM (organisation patronale) l\u2019Etat et les syndicats des travailleurs, une r\u00e9forme de l\u2019imp\u00f4t sur le revenu sera mise en place d\u00e8s le 1er janvier 2025. Cette r\u00e9forme a pour but d\u2019am\u00e9liorer les conditions financi\u00e8res des salari\u00e9s, en particulier ceux de la classe moyenne. Elle se d\u00e9clinera, dans le cadre du projet de loi de finances 2025 comme suit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rel\u00e8vement de la premi\u00e8re tranche de revenu exon\u00e9r\u00e9e<strong>\u00a0:<\/strong>\u00a0Le plafond des revenus nets exon\u00e9r\u00e9s passera de 30.000 \u00e0 40.000 dirhams par an, ce qui exon\u00e9rera les revenus faibles afin d\u2019augmenter le pouvoir d\u2019achat des citoyens.<\/li>\n\n\n\n<li>\u00c9largissement des tranches du bar\u00e8me d\u2019imposition : Les tranches seront revues de mani\u00e8re \u00e0 r\u00e9duire les taux appliqu\u00e9s aux revenus de la classe moyenne, permettant ainsi une baisse d&#8217;environ 50 % des taux actuellement en vigueur.<\/li>\n\n\n\n<li>R\u00e9duction du taux marginal<strong>\u00a0:<\/strong>\u00a0Le taux marginal d\u2019imposition sera abaiss\u00e9 de 38 % \u00e0 37 %, offrant une meilleure comp\u00e9titivit\u00e9 fiscale.<\/li>\n\n\n\n<li>Augmentation de la r\u00e9duction au titre des charges de famille<strong>\u00a0:<\/strong>\u00a0Le montant annuel de r\u00e9duction d\u2019imp\u00f4t sera relev\u00e9, passant de 360 dirhams \u00e0 500 dirhams par personne \u00e0 charge, apportant un soutien financier suppl\u00e9mentaire aux m\u00e9nages.<\/li>\n\n\n\n<li><strong>Lutte contre l\u2019\u00e9conomie informelle et la fraude fiscale<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019\u00c9tat poursuivra ses efforts pour int\u00e9grer le secteur informel dans le tissu \u00e9conomique formel, tout en intensifiant les actions visant \u00e0 combattre la fraude fiscale. Ces actions, initi\u00e9es d\u00e8s 2022, seront renforc\u00e9es afin d\u2019assurer une meilleure \u00e9quit\u00e9 fiscale, tout en optimisant la mobilisation des ressources fiscales. Un cadre juridique et institutionnel adapt\u00e9 sera mise en place pour garantir l\u2019\u00e9largissement de l\u2019assiette fiscale.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Source<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Minist\u00e8re des finances<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.finances.gov.ma\/fr\/vous-orientez\/Pages\/plf2025.aspx\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le document.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"https:\/\/info.lexis.ae\/ma-d%C3%A9mos-solutions-lexisnexis-au-maroc\/\" target=\"_blank\" rel=\"noreferrer noopener\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le minist\u00e8re des finances a publi\u00e9 la note de cadrage pr\u00e9voyant les orientations du projet de loi de finances 2025 (qui est en cours d\u2019\u00e9laboration). Vous trouverez, ci-apr\u00e8s, une pr\u00e9sentation [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-8032","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Note de cadrage du projet de loi de finances 2025 - LexisNexis Maroc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.pagelt.com\/lexisma\/note-de-cadrage-du-projet-de-loi-de-finances-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Note de cadrage du projet de loi de finances 2025\" \/>\n<meta property=\"og:description\" content=\"Le minist\u00e8re des finances a publi\u00e9 la note de cadrage pr\u00e9voyant les orientations du projet de loi de finances 2025 (qui est en cours d\u2019\u00e9laboration). 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