Taxation, competitiveness, sovereignty…: the proposals of chartered accountants to presidential candidates

A presidential election is always the time to make your voice heard and to submit proposals, generally stemming as much from experience as feedback from the field. There are many economic sectors that lend themselves to the game, the ambition being that these ideas are listened to, heard and taken up, in fine, by the elected candidate.

And the Order of Chartered Accountants does no differently, fed by suggestions from colleagues, everywhere in France and overseas. It must be said that the subjects are not lacking and the 100 proposals, submitted to the candidates, sweep the fiscal as well as the social. With a philosophy summed up by Lionel Canesi: “ dream the France we want “.

In the post-Covid crisis period, marked by the PGE and Recovery Plan, the subject of strengthening equity remains a central issue for companies. ” It is necessary to dissociate the aids and the tools from the size of the companies “, estimates, on this point, the president of the Order who pleads for an exemption on the tax on the companies and on that on the income, during 5 years, since the head of the company reinjects his profits in the capital , and this, within the limit of 50,000 euros per year.

On the subject of taxation, accountants want to keep it simple, with the idea of ​​streamlining flows and thus maintaining a certain dynamism in the economy. And Lionel Canesi gives the example of property income, which he proposes to tax according to a single flat-rate system, regardless of the amount of revenue collected, with a rate of 30%. Thus, no attempt to obtain the maximum added value which can prevent the “natural” turnover of goods.

From the concept of synergy

The theme is one of those that monopolize the campaign: business transfer remains a stumbling block, as passing the baton as easily and as simply as possible is a guarantee of (also) sustainability of know-how. . By proposing to completely exempt transfer duties during transmissions taking place in the family environment as well as for the benefit of employees, the Order of Chartered Accountants thus encourages not to make this delicate moment, from all points of view, more sensitive than it can be as we know that maintaining know-how is also a competitive issue.

Competitiveness is also the subject of town centers and local shops. On this point, the Order of Chartered Accountants plays the innovation card by proposing to create a group bringing together all the real estate companies concerned by the management of commercial leases. A GIE which aims to create a revitalization contract which targets crafts and trade with the possibility of pre-empting leases in areas threatened by desertification. ” We must create a fund that can buy the threatened premises and thus keep the businesses established “, explains Lionel Canesi who imagines the mayors likely to participate in these funds, a way for elected officials to deploy their vision of regional development. ” What works in trading is synergy “.

In the same vein, which aims to all go in the same direction, the Order would very much like VSEs and SMEs to be accompanied, really, in the energy transition. Far beyond speeches. “It is essential to set up indicators to measure their ecological impact. This often remains an elitist discourse, big business. But the challenge is to get small and medium-sized businesses on board,” indicates Lionel Canesi, who also preaches for the establishment of an incentive tax system, such as for example a possible additional depreciation for eco-responsible investments or the recovery of VAT on the purchase of clean vehicles.

Data, the cloud and issues of European sovereignty

A significant subject since the crisis, the notion of European sovereignty is coming up with regard to data and the cloud, two challenges for companies of all sizes, even if the whole thing is more sensitive for VSEs and SMEs. ” Protecting our data is the sinews of economic warfare », underlines the president of the Order. ” We need a European solution. War today is also an economic war. Companies cannot continue to be hosted by GAFAM. Europe has the means to build a solution on its own scale “.

Sovereignty necessarily depends on skills. And for those that are strategic, we must create the tools that make it possible to acquire them as well as to transmit them. Hence the idea of ​​creating campuses around a theme of the future – artificial intelligence, hydrogen… – which would bring together an entire ecosystem made up of companies, start-ups, training structures… ” and who would challenge each other. We must create emulations “.

Where one comes from there to speak installation of a social VAT which would make it possible to reduce the part of the social contributions in the financing of the social protection. Which VAT would strengthen the purchasing power of assets, would also strengthen the competitiveness of France while fighting against competition from countries producing consumer goods. All accompanied by a micro-tax of 0.3% on electronic payments, levy “ painless, I believe in it a lot », says Lionel Canesi. Who cites Tahiti as an example, for having implemented the principle of social VAT, emphasizing that it is indeed possible.

Evoking the social model cannot free itself from the subject of pensions, which is timidly inviting itself into the campaign. For the Order of Chartered Accountants, the solution lies in alignment: alignment with the average retirement age applied in other European countries at the same time as alignment with the principle of increasing the retirement age retirement as an adjustment variable.

And then, even if it means talking about modernity, you might as well apply it to the political world. On this point, chartered accountants do not practice understatement and propose the establishment of a single mandate, renewable once and compulsory training for certain elective functions. This is called the (global) invitation to change.