{"id":32010,"date":"2022-11-23T21:22:04","date_gmt":"2022-11-23T21:22:04","guid":{"rendered":"https:\/\/www.africa-press.net\/cameroun\/politique\/recettes-fiscales-comment-le-cameroun-essaye-de-limiter-les-pertes-dues-a-la-digitalisation-de-leconomie"},"modified":"2022-11-23T21:51:18","modified_gmt":"2022-11-23T21:51:18","slug":"recettes-fiscales-comment-le-cameroun-essaye-de-limiter-les-pertes-dues-a-la-digitalisation-de-leconomie","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/cameroun\/economie\/recettes-fiscales-comment-le-cameroun-essaye-de-limiter-les-pertes-dues-a-la-digitalisation-de-leconomie","title":{"rendered":"Recettes fiscales\u00a0: comment le Cameroun essaye de limiter les pertes dues \u00e0 la digitalisation de l\u2019\u00e9conomie"},"content":{"rendered":"

Africa-Press – Cameroun. <\/strong><\/span>Investir au Cameroun) – Le projet de loi de finances 2023 devrait contenir des dispositions sur \u00ab la taxation des marchandises acquises par le biais du commerce e\u0301lectronique \u00bb. Le draft de ce texte, consulte\u0301 par Investir au Cameroun, indique que ces marchandises doivent e\u0302tre de\u0301douane\u0301es. \u00ab Les marchandises acquises par voie e\u0301lectronique et importe\u0301es au Cameroun acquittent les droits et taxes de douane inscrits au tarif des douanes, quel que soit le mode de livraison, notamment par messagerie, poste, de\u0301po\u0302t a\u0300 une adresse par un facteur ou un courtier \u00bb, indique le document.<\/p>\n

A\u0300 travers le me\u0302me texte, l\u2019administration douanie\u0300re propose de collaborer avec les professionnels du commerce e\u0301lectronique, \u00ab en vue d\u2019effectuer directement les formalite\u0301s de de\u0301douanement pour le compte des tiers a\u0300 l\u2019importation de marchandises acquises par voie e\u0301lectronique, suivant les modalite\u0301s par voie conventionnelle, inte\u0301grant la modulation des droits et taxes de douane a\u0300 payer suivant les pratiques forfaitaires pour les minuties ou de \u201ccote mal taille\u0301e\u201d \u00bb.<\/p>\n

Le projet de pre\u0301lever une taxe douanie\u0300re sur les marchandises achete\u0301es en ligne s\u2019inscrit dans la politique de l\u2019e\u0301largissement fiscal pratique\u0301e par l\u2019E\u0301tat. A\u0300 en croire le Document d\u2019orientation budge\u0301taire (DOB), qui pre\u0301ce\u0300de l\u2019e\u0301laboration du projet de loi de finances, \u00ab la de\u0301mate\u0301rialisation de plus en plus croissante des transactions e\u0301conomiques conduit a\u0300 des pertes de recettes fiscales difficiles a\u0300 chiffrer \u00bb. De me\u0302me, la non-imposition des e-commerc\u0327ants constitue une distorsion de concurrence pre\u0301judiciable aux entreprises traditionnelles.<\/p>\n

Plateformes qui paient de\u0301ja\u0300 les impo\u0302ts<\/b><\/p>\n

Et pour re\u0301pondre a\u0300 ces pre\u0301occupations, le Cameroun a modifie\u0301 sa le\u0301gislation pour permettre la collecte effective de la TVA sur les ope\u0301rations de commerce en ligne. Consacre\u0301e a\u0300 la faveur de la loi de finances pour l\u2019exercice 2020, cette mesure est pleinement applique\u0301e depuis 2021. Sauf qu\u2019a\u0300 date, seule une dizaine plateformes e\u0301lectroniques sont immatricule\u0301es au Cameroun et accomplissent leurs obligations fiscales.<\/p>\n

\u00ab Il s\u2019agit notamment de Facebook payments international limited (ventes des jeux en ligne) ; Facebook Ireland limited (publicite\u0301) ; Facebook Technologies limited (ventes des contenus nume\u0301riques); Apple Inc (plateforme de commerce e\u0301lectronique) ; Google LLC (ventes des logiciels) ; Google commerce (publicite\u0301 et information) ; Netflix International (services de diffusion web); Booking.com (re\u0301servation des ho\u0302tels); Match.com (rencontres en ligne) \u00bb, liste-t-on a\u0300 la direction ge\u0301ne\u0301rale des impo\u0302ts.<\/p>\n

Le gouvernement camerounais pre\u0301voyait e\u0301galement de pre\u0301lever l\u2019impo\u0302t sur le revenu (IR) sur les socie\u0301te\u0301s qui s\u2019adonnent au commerce e\u0301lectronique en 2023, en s\u2019appuyant sur le cadre l\u2019inclusif de l\u2019Organisation de coope\u0301ration et de de\u0301veloppement e\u0301conomiques (OCDE). En effet, pour relever les de\u0301fis fiscaux pose\u0301s par l\u2019e\u0301conomie nume\u0301rique, un consensus international s\u2019est de\u0301gage\u0301 pour une imposition mondiale minimale de 15% des be\u0301ne\u0301fices des entreprises multinationales qui re\u0301alisent des activite\u0301s e\u0301conomiques a\u0300 travers le monde sans ne\u0301cessairement avoir une pre\u0301sence physique sur les territoires des diffe\u0301rents E\u0301tats.<\/p>\n

Mais la mise en \u0153uvre de cette re\u0301forme ne\u0301cessite la signature d\u2019une convention multilate\u0301rale qui serait toujours en cours de ne\u0301gociation. De cette re\u0301forme, espe\u0300re un rendement minimal annuel de 20 milliards de FCFA.<\/p>\n

Pour plus d’informations et d’analyses sur la Cameroun<\/a>, suivez Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Cameroun. Investir au Cameroun) – Le projet de loi de finances 2023 devrait contenir des dispositions sur \u00ab la taxation des marchandises acquises par le biais du commerce e\u0301lectronique \u00bb. Le draft de ce texte, consulte\u0301 par Investir au Cameroun, indique que ces marchandises doivent e\u0302tre de\u0301douane\u0301es. \u00ab Les marchandises acquises par voie […]<\/p>\n","protected":false},"author":82,"featured_media":32009,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[36,50,49],"class_list":["post-32010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-toutes-les-actualites","tag-africa-press","tag-africa-press-cameroun","tag-cameroun"],"yoast_head":"\nRecettes fiscales\u00a0: comment le Cameroun essaye de limiter les pertes dues \u00e0 la digitalisation de l\u2019\u00e9conomie - Cameroun<\/title>\n<meta name=\"description\" content=\"Investir au Cameroun) - Le projet de loi de finances 2023 devrait contenir des dispositions sur \u00ab la taxation des marcha ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.africa-press.net\/cameroun\/economie\/recettes-fiscales-comment-le-cameroun-essaye-de-limiter-les-pertes-dues-a-la-digitalisation-de-leconomie\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recettes fiscales\u00a0: comment le Cameroun essaye de limiter les pertes dues \u00e0 la digitalisation de l\u2019\u00e9conomie\" \/>\n<meta property=\"og:description\" content=\"Investir au Cameroun) - 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