{"id":7086,"date":"2024-01-17T16:38:24","date_gmt":"2024-01-17T15:38:24","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/controle-de-la-taxe-sur-la-valeur-ajoutee-tva-evaluation-de-la-strategie-de-la-mise-en-oeuvre-et-des-resultats-des-controles-aupres-des-contribuables\/"},"modified":"2024-03-12T09:34:16","modified_gmt":"2024-03-12T08:34:16","slug":"controle-de-la-taxe-sur-la-valeur-ajoutee-tva-evaluation-de-la-strategie-de-la-mise-en-oeuvre-et-des-resultats-des-controles-aupres-des-contribuables","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/controle-de-la-taxe-sur-la-valeur-ajoutee-tva-evaluation-de-la-strategie-de-la-mise-en-oeuvre-et-des-resultats-des-controles-aupres-des-contribuables\/","title":{"rendered":"Contr\u00f4le de la taxe sur la valeur ajout\u00e9e (TVA) &#8211; Evaluation de la strat\u00e9gie, de la mise en oeuvre et des r\u00e9sultats des contr\u00f4les aupr\u00e8s des contribuables"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La taxe sur la valeur ajout\u00e9e (TVA) a \u00e9t\u00e9 introduite en Suisse en 1995 en remplacement de l&#8217;imp\u00f4t sur le chiffre d\u2019affaires. En 2004, les quelque 300\u2019000 assujettis \u00e0 la TVA ont vers\u00e9 17,7 milliards de francs, ce qui repr\u00e9sente environ le tiers des recettes totales de la Conf\u00e9d\u00e9ration. &#8211; C\u2019est la Division principale de la taxe sur la valeur ajout\u00e9e au sein de l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) qui est comp\u00e9tente en mati\u00e8re de contr\u00f4le des contribuables (obligation de s\u2019annoncer, d\u00e9compte, paiement de l\u2019imp\u00f4t). Les contr\u00f4les externes aupr\u00e8s des entreprises servent \u00e0 v\u00e9rifier, sur la base de la comptabilit\u00e9 financi\u00e8re, de la comptabilit\u00e9 d&#8217;exploitation et des justificatifs, si les d\u00e9comptes d&#8217;imp\u00f4t sont exacts et complets et \u00e0 les corriger le cas \u00e9ch\u00e9ant.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[44],"audit_type":[133],"class_list":["post-7086","audit","type-audit","status-publish","hentry","audit_category-finanze-pubbliche-e-imposte","audit_type-valutazione"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"3126"}],"audit_office":[1099],"audit_office_text":"","audit_date":"20051201","bgo":false,"keywords":"","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Contr\u00f4le de la taxe sur la valeur ajout\u00e9e (TVA) - Evaluation de la strat\u00e9gie, de la mise en oeuvre et des r\u00e9sultats des contr\u00f4les aupr\u00e8s des contribuables - Controllo federale delle finanze (CDF)<\/title>\n<meta name=\"description\" content=\"Contr\u00f4le de la taxe sur la valeur ajout\u00e9e (TVA) - Evaluation de la strat\u00e9gie, de la mise en oeuvre et des r\u00e9sultats des contr\u00f4les aupr\u00e8s des contribuables\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/it\/verifica\/controle-de-la-taxe-sur-la-valeur-ajoutee-tva-evaluation-de-la-strategie-de-la-mise-en-oeuvre-et-des-resultats-des-controles-aupres-des-contribuables\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le de la taxe sur la valeur ajout\u00e9e (TVA) - Evaluation de la strat\u00e9gie, de la mise en oeuvre et des r\u00e9sultats des contr\u00f4les aupr\u00e8s des contribuables\" \/>\n<meta property=\"og:description\" content=\"Contr\u00f4le de la taxe sur la valeur ajout\u00e9e (TVA) - 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