{"id":68,"date":"2009-12-10T22:27:37","date_gmt":"2009-12-10T20:27:37","guid":{"rendered":"http:\/\/laboiteafinances.wordpress.com\/?p=68"},"modified":"2012-10-18T19:46:40","modified_gmt":"2012-10-18T17:46:40","slug":"2010-le-seuil-de-cession-devient-bancal","status":"publish","type":"post","link":"https:\/\/la-boite-a-finances.com\/blog\/2010-le-seuil-de-cession-devient-bancal\/","title":{"rendered":"2010 : le seuil de cession devient bancal !"},"content":{"rendered":"<p>On appelle \u00ab\u00a0seuil de cession\u00a0\u00bb, la valeur du total des cessions de valeurs mobili\u00e8res au-del\u00e0 de laquelle les plus-values sur ces valeurs c\u00e9d\u00e9es sont soumises aux pr\u00e9l\u00e8vements fiscaux et sociaux. Les pr\u00e9l\u00e8vements fiscaux sont la cons\u00e9quence de :<\/p>\n<ul>\n<li>soit l&rsquo;int\u00e9gration des plus-values aux revenus du contribuable<\/li>\n<li>soit sur option le \u00ab\u00a0pr\u00e9l\u00e8vement forfaitaire lib\u00e9ratoire\u00a0\u00bb (PFL)<\/li>\n<\/ul>\n<p>Les pr\u00e9l\u00e8vements sociaux regroupent les fameux CSG, CRDS et assimil\u00e9s.<!--more--><\/p>\n<p><strong>Concernant les revenus 2009, le seuil de cession est fix\u00e9 \u00e0 25 730 \u20ac<\/strong>.<\/p>\n<p>Ainsi on peut en comprendre l&rsquo;importance en r\u00e9sumant : en-dessous de 25 730 \u20ac d&rsquo;actions ou d&rsquo;obligations c\u00e9d\u00e9es : pas de fiscalit\u00e9; au-dessus de 25 731 \u20ac de cession la fiscalit\u00e9 s&rsquo;applique sur la totalit\u00e9 des 25 731 \u20ac !<\/p>\n<p>Ce seuil est g\u00e9n\u00e9ralement relev\u00e9 chaque ann\u00e9e en fonction de l&rsquo;inflation.<\/p>\n<p><strong><span style=\"color: #993366\">2010 : le seuil de cession ne devrait plus s&rsquo;appliquer aux pr\u00e9l\u00e8vements sociaux.<br \/>\nCes derniers devraient \u00eatre d\u00fbs d\u00e8s le premier \u20ac de cession.<\/span><\/strong><\/p>\n<p>On suivra ici, la mise en application de cette mesure.<\/p>\n<p>Quand la mesure sera vot\u00e9e, les d\u00e9tenteurs de comptes-titres devront envisager la cession de lignes en plus-values afin, autant que possible, de \u00ab\u00a0purger\u00a0\u00bb leurs plus-values.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On appelle \u00ab\u00a0seuil de cession\u00a0\u00bb, la valeur du total des cessions de valeurs mobili\u00e8res au-del\u00e0 de laquelle les plus-values sur<a href=\"https:\/\/la-boite-a-finances.com\/blog\/2010-le-seuil-de-cession-devient-bancal\/\" class=\"searchmore\"> Lire la suite&#8230;<\/a><\/p>\n<div class=\"clr\"><\/div>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[57,60,116,124,125],"class_list":["post-68","post","type-post","status-publish","format-standard","hentry","category-fiscal","tag-crds","tag-csg","tag-pfl","tag-prelevement-forfaitaire-liberatoire","tag-prelevements-sociaux"],"_links":{"self":[{"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/posts\/68"}],"collection":[{"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/comments?post=68"}],"version-history":[{"count":0,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/posts\/68\/revisions"}],"wp:attachment":[{"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/media?parent=68"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/categories?post=68"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/la-boite-a-finances.com\/blog\/wp-json\/wp\/v2\/tags?post=68"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}