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Revenu agricole et réforme des cotisations sociales

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  • Claire Verdeaux

Abstract

[fre] A partir de 1990, les cotisations sociales agricoles sont assises progressivement sur les revenus professionnels, en fait sur les revenus fiscaux. Cette réforme harmonise également les taux de cotisations du Régime agricole avec ceux du Régime général de protection sociale. Elle a pour conséquence une hausse globale des cotisations et une redistribution géographique et catégorielle entre agriculteurs. Ce rattrapage est quasiment terminé en 1992. Cependant, la coexistence de deux systèmes de déclarations fiscales des revenus agricoles (forfaitaire et réel) maintient de fortes disparités de prélèvement. [eng] Agricultural income and reform in social insurance contribution . From 1990, farmer's social insurance contributions are depending more and more on their professional revenue, that is income-tax return. This reform also let farm contribution rates to be identical with those in other economical sectors. Farm social prélèvements and others categories tend to be identical. As a result, taxes are growing, pressure are redistributed within regions and exploitations. On the whole, gap between the old system and the new one has disappeared in 1992. Nonetheless, significant disparities remain because of different processes in agricultural income-tax return.

Suggested Citation

  • Claire Verdeaux, 1994. "Revenu agricole et réforme des cotisations sociales," Économie rurale, Programme National Persée, vol. 220(1), pages 206-208.
  • Handle: RePEc:prs:recoru:ecoru_0013-0559_1994_num_220_1_4646
    DOI: 10.3406/ecoru.1994.4646
    Note: DOI:10.3406/ecoru.1994.4646
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