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Amendement 516 (Rect) — art. 22 #1151

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Anchya Bamana
637965d44d Amendement 516 (Rect) — art. 22 
Dispositif :

    I. – Compléter l'alinéa 3 par les mots :
    « ou d'une activité libérale exercée par un professionnel de santé au sens de la quatrième partie du code de la santé publique ».
    II. – Compléter cet article par l'alinéa suivant :
    « VI. – La perte de recettes pour l'État est compensée à due concurrence par la création d'une taxe additionnelle à l'accise sur les tabacs prévue au chapitre IV du titre I er du livre III du code des impositions sur les biens et services. »

Exposé sommaire :

    Le présent amendement vise à élargir le champ des activités éligibles à l'abattement fiscal renforcé prévu pour les exploitations situées à Mayotte, afin d'y inclure les professions médicales et para médicales libérales : médecins, sages-femmes, chirurgiens-dentistes, kinésithérapeutes...
    Mayotte fait face à un désert médical d'une ampleur sans équivalent en France. Le territoire ne compte qu'un médecin pour 3 000 habitants, contre 1 pour 300 dans l'hexagone. Les conditions d'exercice sont difficiles, les charges importantes et les installations libérales très limitées.
    L'instauration d'un abattement fiscal pour ces professionnels, sur le modèle de ce qui est prévu pour les activités artisanales, commerciales ou agricoles, constituerait un levier puissant pour favoriser leur implantation durable sur l'île. Cela permettrait aussi d'encourager le développement de maisons de santé, de cabinets médicaux groupés ou de structures libérales en zone rurale.
    Cette mesure est cohérente avec l'objectif de reconstruction de Mayotte : on ne peut pas développer un territoire sans garantir l'accès aux soins à sa population.

Sort : Tombé | Déposé le 19/06/2025
Source : https://www.assemblee-nationale.fr/dyn/opendata/AMANR5L17PO838901BTC1573P0D1N000516.xml

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 2025-06-19 12:00:00 +02:00