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{"sheet":"Calcul","index":0,"n_rows":30,"n_cols":10,"rows_kept":30,"merged":[[4,9,27,17],[7,1,7,3],[10,1,10,2],[10,5,10,6],[29,1,35,17]]}
["Barème C \"double gain\" applicable aux couples mariés dont les deux conjoints exercent simultanément une activité lucrative"]
["Calculette permettant la prise en compte des revenus réels du conjoint en Suisse ou à l'étranger pour le calcul du taux d'imposition"]
[]
["Année fiscale : 2021",{"$nulls":4},"Légende :  ","A saisir",null,"Exemple :"]
[{"$nulls":6},"Résultat",null,null,"X et Z sont mariés avec un enfant mineur. Ils sont domiciliés dans le canton de Vaud.\n\nX perçoit un salaire annuel brut égal à 100'000 fr. Z perçoit un salaire annuel brut égal à 40'000 fr. \n\nEn cours d’année, leur employeur respectif applique le barème C1 pour le prélèvement de l’impôt à la source. Le taux applicable à X est de 13.29% relatif à un revenu déterminant pour le taux de 168'100 fr. (100'000 + 68’100) et l’impôt à la source se monte à 13'290 fr. (13.29% x 100’000). Le taux applicable à Z est de 3.81% relatif à un revenu déterminant pour le taux de 80'000 fr. (40'000 + 40’000) et l’impôt à la source se monte à 1'524 fr. (3.81% x 40’000).\n\n       →Montant d’impôt à la source total pour le couple selon le barème C1 ordinaire = 14'814 fr.\n\nSi X conteste le montant de la retenue de l’impôt à la source dans le délai en demandant à ce que les revenus réels de son conjoint soient pris en compte pour la détermination du taux d’imposition, il en résulte les conséquences qui suivent :\n\nLe total des revenus cumulés du couple se monte à 140'000 fr. Le revenu déterminant pour le taux de 140'000 fr. représente, selon le barème C, un taux égal à 11.24% équivalent à un revenu annuel brut du contribuable de 71'900 fr. (140’000-68’100=71’900).\n\nIl convient dès lors d’appliquer ce taux de 11.24%, qui tient compte du cumul des revenus effectifs du couple, aux deux conjoints.\n\nAinsi, l’autorité fiscale procédera à la correction de la taxation de X en ce sens que son salaire sera imposé au taux de 11.24%, soit un montant d’impôt à la source égal à 11’240 fr. En outre, la taxation de Z sera également automatiquement modifiée. Le revenu de Z sera imposé au taux de 11.24%, soit un montant d’impôt à la source égal à 4'496 fr. \n\n       →Montant d’impôt à la source total après prise en compte des revenus effectifs du couple \n           pour la détermination du taux = 15'736 fr. \n\nConclusion : dans cette hypothèse, le couple n’a pas intérêt à demander la prise en compte des revenus réels des conjoints pour la détermination du taux d’imposition applicable. "]
[]
[]
[null,"Nombre d'enfants bénéficiants d'une allocation familiale :"]
[]
[]
[null,"Contribuable 1",{"$nulls":3},"Contribuable 2"]
[]
[null,"Revenu brut imposable :",{"$nulls":3},"Revenu brut imposable :"]
[]
[]
[{"$nulls":3},"Cumul des revenus du couple :",{"$f":"IF(AND(ISNUMBER(C13),ISNUMBER(G13)),C13+G13,\"\")","v":""}]
[{"$nulls":3},"Barème :",{"$f":"CONCATENATE(\"C\",E8)","v":"C"}]
[{"$nulls":3},"Taux d'imposition :",{"$f":"IF(ISNUMBER(E16),VLOOKUP(E16,INDIRECT(E17&\"!G2:K5022\"),5,1)/100,\"\")","v":""}]
[]
[]
[null,"Impôt à la source dû :",{"$f":"IF(ISNUMBER($E$18),C13*$E$18,\"\")","v":""},null,null,"Impôt à la source dû :",{"$f":"IF(ISNUMBER($E$18),G13*$E$18,\"\")","v":""}]
[]
[]
[null,"Impôt à la source déjà retenu par l'employeur :",{"$nulls":3},"Impôt à la source déjà retenu par l'employeur :"]
[null,"(chiffre 12 du Certificat de salaire)",{"$nulls":3},"(chiffre 12 du Certificat de salaire)"]
[]
[null,"Solde d'impôt à la source :",{"$f":"IF(AND(ISNUMBER(C21),ISNUMBER(C24)),C21-C24,\"\")","v":""},null,null,"Solde d'impôt à la source :",{"$f":"IF(AND(ISNUMBER(G21),ISNUMBER(G24)),G21-G24,\"\")","v":""}]
[]
["Avis important :"]
[null,"Le calcul de l’impôt à la source à l’aide de cette calculette n’a qu’une valeur indicative. Les éléments imposables, le taux et le montant d’impôt définitivement dû sont fixés par l’Administration cantonale des impôts sur la base de l’ensemble des prestations imposables. \n\nEn particulier, il peut arriver que le montant des retenues de l’impôt à la source indiqué au chiffre 12 du certificat de salaire soit incorrect (erreur de calcul de l’employeur, mauvaise application des barèmes, prise en compte de montants rétroactifs relatifs à d’autres années, etc.).  Dans un tel cas, le contribuable ne peut pas se prévaloir du calcul effectué par le biais de la présente calculette (notamment du résultat figurant sous la rubrique « Solde d’impôt à la source ») pour faire valoir un droit à un remboursement. \n\nEnfin, nous vous informons que la calculette permet d’appréhender les retenues d’impôt à la source dues dans les cas ordinaires. Or, en présence de situations plus complexes (par exemple d’activités qui commencent et/ou se terminent en cours de mois), le calcul de l’impôt à la source ne peut être effectué par le biais de cette calculette. \n"]

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