{"id":59772,"date":"2024-11-25T11:58:33","date_gmt":"2024-11-25T10:58:33","guid":{"rendered":"https:\/\/lasentinelle.dz\/?p=59772"},"modified":"2024-11-25T11:59:31","modified_gmt":"2024-11-25T10:59:31","slug":"le-president-de-la-republique-signe-la-loi-de-finances-2025-concilier-le-developpement-economique-et-lamelioration-du-cadre-de-vie-des-citoyens","status":"publish","type":"post","link":"https:\/\/lasentinelle.dz\/index.php\/2024\/11\/25\/le-president-de-la-republique-signe-la-loi-de-finances-2025-concilier-le-developpement-economique-et-lamelioration-du-cadre-de-vie-des-citoyens\/","title":{"rendered":"Le pr\u00e9sident de la R\u00e9publique signe la Loi de finances 2025"},"content":{"rendered":"\n

Le pr\u00e9sident de la R\u00e9publique, M. Abdelmadjid Tebboune, a sign\u00e9 hier la Loi de finances 2025 qui doit entrer en vigueur le 1er<\/sup> janvier prochain, lors d\u2019une c\u00e9r\u00e9monie solennelle, qui s’est d\u00e9roul\u00e9e au si\u00e8ge de la pr\u00e9sidence de la R\u00e9publique en pr\u00e9sence des hauts responsables de l’\u00c9tat laquelle a \u00e9t\u00e9 suivie de la traditionnelle photo-souvenir avec les membres du nouveau gouvernement.<\/p>\n\n\n\n

Le texte d\u00e9finitif de la Loi de finances 2025 se distingue par son ambition de concilier le d\u00e9veloppement \u00e9conomique et l’am\u00e9lioration du cadre de vie des citoyens et traduit le d\u00e9but de la concr\u00e9tisation des engagements du pr\u00e9sident de la R\u00e9publique pour son second mandat, notamment en ce concerne la protection du pouvoir d\u2019achat, en mati\u00e8re \u00e9conomique et de r\u00e9alisation de nouvelles infrastructures et programmes de logements. Dans le domaine financier, une innovation majeure r\u00e9side dans l’autorisation donn\u00e9e au Tr\u00e9sor public d’\u00e9mettre des \u00ab\u00a0sukuk souverains\u00a0\u00bb, permettant aux personnes physiques et morales de participer au financement des infrastructures et \u00e9quipements publics marchands de l’\u00c9tat. Ces instruments b\u00e9n\u00e9ficieront d’une exemption fiscale significative pendant cinq ans, concernant tant l’Imp\u00f4t sur le revenu global (IRG) que l’imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s (IBS). Le d\u00e9veloppement territorial n’est pas en reste, avec la reconduction pour cinq ans de l’abattement de 50% en mati\u00e8re d’IRG et d’IBS pour les revenus r\u00e9alis\u00e9s dans les wilayas du Sud. L’innovation et l’entreprenariat sont \u00e9galement encourag\u00e9s \u00e0 travers un abattement de 30% du b\u00e9n\u00e9fice comptable, plafonn\u00e9 \u00e0 200 millions de DA, pour les d\u00e9penses de recherche et d\u00e9veloppement et les programmes d’innovation r\u00e9alis\u00e9s avec les start-up, alors que le Pr\u00e9sident mise sur la cr\u00e9ation de 20.000 startups. Le texte accorde une attention particuli\u00e8re \u00e0 la transformation num\u00e9rique avec l’exon\u00e9ration de TVA et de droits de douane pour les terminaux de paiement \u00e9lectronique jusqu’\u00e0 fin 2027. Le renforcement des capacit\u00e9s d’investissement se traduit par l’augmentation du capital du Fonds national d’investissement, port\u00e9 \u00e0 275 milliards de dinars, et l’extension des garanties du FGAR \u00e0 l’ensemble des cr\u00e9dits bancaires. Dans le domaine du logement, des mesures significatives sont pr\u00e9vues, notamment la prise en charge par le Tr\u00e9sor des int\u00e9r\u00eats des pr\u00eats accord\u00e9s par les banques publiques pour le programme de location-vente de 135.000 logements. Un abattement de 10% est \u00e9galement pr\u00e9vu pour les b\u00e9n\u00e9ficiaires du programme \u00ab\u00a0AADL 3\u00a0\u00bb qui souhaiteraient solder leur logement par anticipation. Le pouvoir d’achat des citoyens fait l’objet d’une attention particuli\u00e8re avec l’autorisation donn\u00e9e aux banques d’accorder des cr\u00e9dits \u00e0 la consommation pour l’achat de biens et services, notamment dans les domaines de la sant\u00e9 et des voyages. Des exon\u00e9rations fiscales significatives sont maintenues ou introduites, notamment sur les importations de viandes blanches congel\u00e9es, les l\u00e9gumes secs, le riz, les fruits et l\u00e9gumes frais, et divers produits de premi\u00e8re n\u00e9cessit\u00e9 jusqu’\u00e0 fin 2025. Cette loi de finances, qui entrera en vigueur le 1er janvier 2025, traduit ainsi une volont\u00e9 politique d’\u00e9quilibrer les imp\u00e9ratifs de d\u00e9veloppement \u00e9conomique et les pr\u00e9occupations sociales, tout en poursuivant la modernisation des instruments financiers et la transformation num\u00e9rique du pays. Elle s’inscrit dans la continuit\u00e9 des r\u00e9formes engag\u00e9es tout en introduisant des innovations significatives pour r\u00e9pondre aux d\u00e9fis contemporains de l’\u00e9conomie nationale. Rappelons que la signature de la LF2025 intervient quelques jours apr\u00e8s la d\u00e9cision la semaine derni\u00e8re de la Cour constitutionnelle qui, le 17 novembre, a d\u00e9clar\u00e9 inconstitutionnels quatre amendements introduits par les d\u00e9put\u00e9s. Cette d\u00e9cision fait suite \u00e0 une double saisine du Premier ministre Nadir Larbaoui et du pr\u00e9sident du Conseil de la Nation, s’appuyant sur l’article 147 de la Constitution qui stipule qu\u2019aucune proposition de loi ou amendement pr\u00e9sent\u00e9 par les membres du Parlement ne peut \u00eatre accept\u00e9 s\u2019il entra\u00eene une diminution des ressources publiques, sauf \u00e0 \u00eatre accompagn\u00e9 de mesures compensatoires visant \u00e0 augmenter les recettes de l\u2019\u00c9tat ou \u00e0 r\u00e9aliser des \u00e9conomies \u00e9quivalentes sur d\u2019autres postes budg\u00e9taires.<\/p>\n\n\n\n

Lyna Larbi<\/p>\n","protected":false},"excerpt":{"rendered":"

Le pr\u00e9sident de la R\u00e9publique, M. 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