{"id":785,"date":"2016-03-16T10:33:01","date_gmt":"2016-03-16T09:33:01","guid":{"rendered":"http:\/\/credaf.org\/?p=785"},"modified":"2019-04-01T13:58:36","modified_gmt":"2019-04-01T11:58:36","slug":"gt-sur-la-fiscalite-des-industries-extractives","status":"publish","type":"post","link":"https:\/\/credaf.org\/en\/gt-sur-la-fiscalite-des-industries-extractives\/","title":{"rendered":"GT sur la fiscalit\u00e9 des industries extractives"},"content":{"rendered":"

[et_pb_section admin_label=\u00a0\u00bbsection\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″][et_pb_text admin_label=\u00a0\u00bbTexte\u00a0\u00bb background_layout=\u00a0\u00bblight\u00a0\u00bb text_orientation=\u00a0\u00bbleft\u00a0\u00bb use_border_color=\u00a0\u00bboff\u00a0\u00bb border_color=\u00a0\u00bb#ffffff\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb]<\/p>\n

Guide m\u00e9thodologique sur la fiscalit\u00e9 des industries extractives<\/h2>\n

Le Bureau ex\u00e9cutif du CREDAF a d\u00e9cid\u00e9, en juin 2015, de constituer un Groupe de travail d\u2019une dizaine d\u2019experts en vue d\u2019\u00e9laborer un Guide m\u00e9thodologique sur la \u00ab\u00a0Fiscalit\u00e9 des industries extractives\u00a0<\/em>\u00bb. Le Groupe de travail s’est tenu une premi\u00e8re fois du 11 au 13 avril 2016, en Ha\u00efti, et se tiendra une seconde fois du 5 au 7 d\u00e9cembre 2016, en Tunisie.<\/p>\n

Le Groupe de travail est encadr\u00e9 par deux animateurs\u00a0: M. Alain CHARLET, enseignant \u00e0 l\u2019Ecole sup\u00e9rieure des Mines de Paris et expert ind\u00e9pendant pour le Fonds Mon\u00e9taire International, la Banque Mondiale, l\u2019OCDE et la Commission Europ\u00e9enne et M. Soungalo KONE, Sous-directeur des activit\u00e9s p\u00e9troli\u00e8res de la Direction g\u00e9n\u00e9rale des Imp\u00f4ts de la C\u00f4te d\u2019Ivoire.<\/p>\n

A l\u2019issue de la premi\u00e8re r\u00e9union en Ha\u00efti, une contribution \u00e9crite sera demand\u00e9e par les animateurs \u00e0 chaque membre du groupe, en vue de l\u2019\u00e9laboration d\u2019une premi\u00e8re version du Guide qui sera examin\u00e9e au cours de la seconde r\u00e9union en Tunisie. Le Groupe de travail pr\u00e9sentera le Guide finalis\u00e9 lors du Colloque du CREDAF de 2017.<\/p>\n

En outre, un questionnaire a \u00e9t\u00e9 adress\u00e9 aux Etats membres du CREDAF en mars 2016, dans le but de recenser leur pratique en mati\u00e8re de fiscalit\u00e9 mini\u00e8re.<\/p>\n

Le Guide m\u00e9thodologique est destin\u00e9, d\u2019une part, \u00e0 \u00e9clairer les membres du CREDAF sur les sp\u00e9cificit\u00e9s de la fiscalit\u00e9 des industries extractives et, d\u2019autre part, \u00e0 proposer aux administrations fiscales des pays en d\u00e9veloppement de bonnes pratiques en mati\u00e8re d\u2019imposition des industries extractives.<\/p>\n

Le Guide a vocation \u00e0 pr\u00e9senter les sp\u00e9cificit\u00e9s des industries mini\u00e8res et p\u00e9troli\u00e8res (pr\u00e9sentation du cycle minier et p\u00e9trolier) ainsi que le contexte \u00e9conomique dans lequel elles \u00e9voluent (pr\u00e9sentation de l\u2019\u00e9volution des cours des substances min\u00e9rales). Le Guide examinera \u00e9galement la pertinence des mesures d\u2019incitation fiscale ainsi que les modalit\u00e9s d\u2019imposition de la rente mini\u00e8re ou p\u00e9troli\u00e8re.<\/p>\n

Il faut rappeler qu\u2019il existe aujourd\u2019hui, en mati\u00e8re d\u2019imposition de la rente, deux mod\u00e8les d\u2019imposition des industries extractives : le syst\u00e8me contractuel (partage de production) et celui sous forme de redevances. Dans un syst\u00e8me contractuel, la contrepartie de l\u2019Etat consiste en un paiement en nature qui prend la forme de l\u2019attribution d\u2019une partie de la production. Dans un syst\u00e8me de redevances, la production est impos\u00e9e par l\u2019application d\u2019une redevance proportionnelle, ind\u00e9pendamment de la r\u00e9alisation d\u2019un b\u00e9n\u00e9fice imposable. Les contrats de partage concernent essentiellement la production p\u00e9troli\u00e8re et de gaz alors que les syst\u00e8mes de redevances concernent principalement la mine dite \u00ab\u00a0dure\u00a0<\/em>\u00bb.<\/p>\n

Enfin le Guide proposera des mesures destin\u00e9es \u00e0 lutter contre l\u2019optimisation fiscale des entreprises extractives et \u00e0 renforcer la collaboration et les capacit\u00e9s des administrations fiscales, douani\u00e8res ou mini\u00e8res.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Le Bureau ex\u00e9cutif du CREDAF a d\u00e9cid\u00e9, en juin 2015, de constituer un Groupe de travail d\u2019une dizaine d\u2019experts en vue d\u2019\u00e9laborer un Guide m\u00e9thodologique sur la \u00ab Fiscalit\u00e9 des industries extractives \u00bb. Focus sur la r\u00e9union d’Ha\u00efti du 11 au 13 avril 2016.<\/p>","protected":false},"author":13,"featured_media":787,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[171],"tags":[],"class_list":["post-785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-article"],"acf":[],"gutentor_comment":0,"yoast_head":"\n- GT sur la fiscalit\u00e9 des industries extractives<\/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:\/\/credaf.org\/en\/gt-sur-la-fiscalite-des-industries-extractives\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"- GT sur la fiscalit\u00e9 des industries extractives\" \/>\n<meta property=\"og:description\" content=\"Le Bureau ex\u00e9cutif du CREDAF a d\u00e9cid\u00e9, en juin 2015, de constituer un Groupe de travail d\u2019une dizaine d\u2019experts en vue d\u2019\u00e9laborer un Guide m\u00e9thodologique sur la \u00ab Fiscalit\u00e9 des industries extractives \u00bb. 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