{"id":57048,"date":"2023-07-20T08:57:00","date_gmt":"2023-07-20T06:57:00","guid":{"rendered":"https:\/\/vsa-aas.ch\/non-classifiee\/e3-documents-relatifs-aux-impots\/"},"modified":"2024-11-20T09:11:58","modified_gmt":"2024-11-20T08:11:58","slug":"e3-documents-relatifs-aux-impots","status":"publish","type":"post","link":"https:\/\/vsa-aas.ch\/fr\/ressources\/evaluation\/recommandations\/e3-documents-relatifs-aux-impots\/","title":{"rendered":"E3 Documents relatifs aux imp\u00f4ts"},"content":{"rendered":"\n<p><a href=\"https:\/\/vsa-aas.ch\/wp-content\/uploads\/2024\/11\/E03_Steuerakten_de_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">E3 Documents relatifs aux imp\u00f4ts<\/a><\/p>\n\n<h2 class=\"wp-block-heading\">R\u00e9sum\u00e9<\/h2>\n\n<p>Les imp\u00f4ts cantonaux et communaux, ainsi que les imp\u00f4ts f\u00e9d\u00e9raux directs sont trait\u00e9s ensemble dans ce document, car ils sont g\u00e9n\u00e9ralement pr\u00e9lev\u00e9s sur la base d&rsquo;une m\u00eame et unique d\u00e9claration fiscale. Il s&rsquo;agit donc ici d&rsquo;\u00e9valuer les documents g\u00e9n\u00e9r\u00e9s par l&rsquo;imposition du revenu (et de la fortune dans le cas des imp\u00f4ts cantonaux et communaux) des personnes naturelles ou par l&rsquo;imposition des gains et capitaux des personnes juridiques. Les documents relatifs au pr\u00e9l\u00e8vement, tr\u00e8s volumineux, repr\u00e9sentent un point fort de l&rsquo;analyse.  <\/p>\n\n<p>Le document offre un survol historique du d\u00e9veloppement, des modalit\u00e9s et des organes de la fiscalit\u00e9 suisse. Plut\u00f4t que des recommandations d&rsquo;archivage de port\u00e9e g\u00e9n\u00e9rale, ce sont ici des strat\u00e9gies et des pratiques qui sont pr\u00e9sent\u00e9es, gr\u00e2ce auxquelles divers services d&rsquo;archives tentent de r\u00e9duire la masse des documents fiscaux (choix de groupes de documents d\u00e9termin\u00e9s ou s\u00e9lection d&rsquo;ann\u00e9es, voire une combinaison des deux m\u00e9thodes). <\/p>\n","protected":false},"excerpt":{"rendered":"<p>E3 Documents relatifs aux imp\u00f4ts R\u00e9sum\u00e9 Les imp\u00f4ts cantonaux et communaux, ainsi que les imp\u00f4ts f\u00e9d\u00e9raux directs sont trait\u00e9s ensemble dans ce document, car ils sont g\u00e9n\u00e9ralement pr\u00e9lev\u00e9s sur la&hellip;&nbsp;<a href=\"https:\/\/vsa-aas.ch\/fr\/ressources\/evaluation\/recommandations\/e3-documents-relatifs-aux-impots\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">E3 Documents relatifs aux imp\u00f4ts<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":26553,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":"","_tec_slr_enabled":"","_tec_slr_layout":""},"categories":[316],"tags":[],"post_folder":[],"class_list":["post-57048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-recommandations"],"ticketed":false,"_links":{"self":[{"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/posts\/57048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/comments?post=57048"}],"version-history":[{"count":1,"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/posts\/57048\/revisions"}],"predecessor-version":[{"id":57049,"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/posts\/57048\/revisions\/57049"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/media\/26553"}],"wp:attachment":[{"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/media?parent=57048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/categories?post=57048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/tags?post=57048"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/vsa-aas.ch\/fr\/wp-json\/wp\/v2\/post_folder?post=57048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}