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ART. 8 QUATER
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N\u176\'3fAS604
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{\b1 \qc \cf1 \f3 \ri0 \i0 \fs48 \li0 
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ASSEMBL\u201\'3fE NATIONALE
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29 Novembre 2025
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___________________________________________________________________
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PROJET DE LOI DE FINANCEMENT DE LA S\u201\'3fCURIT\u201\'3f SOCIALE POUR 2026 - (N\u176\'3f 2141)
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Adopt\u233\'3f
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AMENDEMENT N\u176\'3fAS604
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pr\u233\'3fsent\u233\'3f par
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M.\u160\'3fBazin, rapporteur g\u233\'3fn\u233\'3fral
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------------
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ARTICLE 8 QUATER
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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I.\u160\'3f\u8211\'3f\u160\'3f\u192\'3f l\u8217\'3falin\u233\'3fa\u160\'3f1,supprimer les mots\u160\'3f:
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fLe A du\u160\'3fIde\u160\'3f\u187\'3f.
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fl\u8217\'3falin\u233\'3fa\u160\'3f2, apr\u232\'3fs la premi\u232\'3fre occurrence du mot\u160\'3f:
\par 
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}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3falin\u233\'3fa\u160\'3f\u187\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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ins\u233\'3frer les mots\u160\'3f:
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}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fdu A du\u160\'3fI\u160\'3f\u187\'3f.
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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III.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,compl\u233\'3fter le m\u234\'3fme alin\u233\'3fa\u160\'3f2 par les mots\u160\'3f:
\par 
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}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fet les r\u233\'3ff\u233\'3frences\u160\'3f:\u171\'3f\u160\'3f64\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
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bis
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
 et 76\u160\'3f\u187\'3f sont remplac\u233\'3fes par lesr\u233\'3ff\u233\'3frences\u160\'3f: \u171\'3f\u160\'3f50\u8209\'3f0, 64\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
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bis
}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
, 76 et102\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
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ter
}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u160\'3f\u187\'3f.\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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IV.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence,apr\u232\'3fs le m\u234\'3fme alin\u233\'3fa\u160\'3f2, ins\u233\'3frer l\u8217\'3falin\u233\'3fa suivant\u160\'3f:
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3f1\u176\'3f\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
bis
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
.\u160\'3f\u8211\'3f\u160\'3fAu\u160\'3fIV, apr\u232\'3fs lemot\u160\'3f: \u171\'3f\u160\'3fimp\u244\'3fts\u160\'3f\u187\'3f, sont ins\u233\'3fr\u233\'3fs les mots\u160\'3f:\u171\'3f\u160\'3fet, lorsque leur exercice rel\u232\'3fve du champ d\u233\'3ffini auxarticles L.\u160\'3f722\u8209\'3f1 \u224\'3f L.\u160\'3f722\u8209\'3f3 du code rural et de la p\u234\'3fchemaritime, des articles 50\u8209\'3f0 et 102\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
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ter
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
 du code g\u233\'3fn\u233\'3fraldes imp\u244\'3fts\u160\'3f\u187\'3f et les mots\u160\'3f: \u171\'3f\u160\'3faux m\u234\'3fmes articles64\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
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bis
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
 et 76\u160\'3f\u187\'3f sont remplac\u233\'3fs par les mots\u160\'3f:\u171\'3f\u160\'3f\u224\'3f ces m\u234\'3fmes articles 50\u8209\'3f0, 64\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
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bis
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
, 76 et102\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
ter
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u160\'3f\u187\'3f.\u160\'3f\u187\'3f
\par 
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}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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V.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3fl\u8217\'3falin\u233\'3fa\u160\'3f4, substituer \u224\'3f la r\u233\'3ff\u233\'3frence\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3f5\u176\'3f\u160\'3f\u187\'3f
\par 
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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la r\u233\'3ff\u233\'3frence\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3f4\u176\'3f\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
VI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, aum\u234\'3fme alin\u233\'3fa\u160\'3f4, substituer aux mots\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3fau\u160\'3f3\u176\'3f\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
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octies
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 de\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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le mot\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3f\u224\'3f\u160\'3f\u187\'3f.
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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VII.\u160\'3f\u8211\'3f\u160\'3fCompl\u233\'3fter cetarticle par l\u8217\'3falin\u233\'3fa suivant\u160\'3f:
\par 
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}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fIV.\u160\'3f\u8211\'3f\u160\'3fLa perte derecettes pour les organismes de s\u233\'3fcurit\u233\'3f sociale est compens\u233\'3fe \u224\'3fdue concurrence par la majoration de l\u8217\'3faccise sur les tabacs pr\u233\'3fvueau chapitre\u160\'3fIV du titre\u160\'3fI
}
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er
}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
 du livre\u160\'3fIIIdu code des impositions sur les biens et services.\u160\'3f\u187\'3f
\par 
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}
}
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EXPOS\u201\'3f SOMMAIRE
\par 
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}
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Cet amendement propose d\u8217\'3fapporterplusieurs corrections \u224\'3f la d\u233\'3ffinition de l\u8217\'3fassiette descontributions sociales des non-salari\u233\'3fs agricoles r\u233\'3fsultant de lar\u233\'3fforme de l\u8217\'3fassiette sociale des travailleurs ind\u233\'3fpendants pr\u233\'3fvuepar l\u8217\'3farticle\u160\'3f18 de la LFSS pour 2024. Il estpropos\u233\'3f\u160\'3f:
\par 
}
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}
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\u8211\'3f\u160\'3fd\u8217\'3fexclure les b\u233\'3fn\u233\'3fficescommerciaux et non commerciaux relevant de r\u233\'3fgimes fiscauxsimplifi\u233\'3fs (micro-BIC et micro-BNC) de l\u8217\'3fassiette de droit commun,d\u233\'3ffinie au\u160\'3fI de l\u8217\'3farticle\u160\'3fL.\u160\'3f136\u8209\'3f4 du code de las\u233\'3fcurit\u233\'3f sociale, ces revenus relevant de l\u8217\'3fassiette propre auxmicro-entreprises agricoles (micro-BA) et aux travailleursind\u233\'3fpendants soumis au forfait forestier, d\u233\'3ffinie au\u160\'3fIV dum\u234\'3fme article\u160\'3f;
\par 
}
}
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}
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\u8211\'3f\u160\'3fde pr\u233\'3fciser que les revenussoumis aux r\u233\'3fgimes fiscaux simplifi\u233\'3fs des micro-BIC et micro-BNC nesont compris dans l\u8217\'3fassiette des micro-entreprises agricoles et destravailleurs relevant du forfait forestier qu\u8217\'3f\u224\'3f la condition qu\u8217\'3filssoient issus d\u8217\'3factivit\u233\'3fs relevant du r\u233\'3fgime de protection socialedes exploitants agricoles.
\par 
}
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}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u8211\'3f\u160\'3fde corriger deux erreurs der\u233\'3ff\u233\'3frence.
\par 
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