16 juin 2009
France. Directions départementales des finances publiques (2009-....)
À partir de 2009, la fusion fonctionnelle des anciens centres des impôts (l'appellation « recette des impôts » ayant elle-même disparu en 2006) et des trésoreries a mis en place un interlocuteur fiscal unique pour les contribuables au sein des centres des finances publiques (appellation unique). Ils comprennent les services des impôts des particuliers (SIP), les services des impôts des entreprises (SIE), les pôles de recouvrement spécialisé (PRS) ; la fiscalité immobilière ; la conservation des Hypothèques ; le pôle topographique de gestion cadastrale départemental, les missions fiscales des anciens Centres des Impôts fonciers (CDIF) étant intégrées aux SIP. Ces services sont complétés par le réseau de trésoreries de proximité nommées centres des finances publiques.
Au niveau déconcentré, l’organisation des directions régionales et départementales des finances publiques (DRFIP et DDFIP) reprend la même structure que l’administration centrale, avec un pôle gestion fiscale et un pôle gestion publique. Au total, l’administration fiscale compte : 101 directions départementales ou régionales , 8 délégations interrégionales, 9 directions interrégionales de contrôle fiscal, 3 directions spécialisées de contrôle fiscal (Direction nationale d'enquêtes fiscales – DNEF, Direction nationale des vérifications de situations fiscales – DNVSF, Direction des vérifications nationales et internationales – DVNI), une École nationale des finances publiques (ENFIP), une direction des grandes entreprises, une direction nationale d'interventions domaniales, une direction des résidents à l'étranger et des services généraux, un service de la documentation nationale du cadastre, une direction spécialisée des finances publiques pour l'assistance publique/hôpitaux de Paris, une direction spécialisée des finances publiques pour l'étranger, une direction des créances spéciales du Trésor et neuf directions de services informatiques réparties sur le territoire.
Les directions départementales des finances publiques sont créées par décret du 16 juin 2009 et arrêté du 9 juin 2010. Elles sont la fusion d’une part des directions des services fiscaux, responsables des travaux d’assiette et de liquidation, d'enregistrement des actes, des questions foncières (cadastre notamment) ainsi que de la conservation des hypothèques (publication des actes), et d’autre part des trésoreries générales chargées du recouvrement.
Service déconcentré de la Direction générale des finances publiques (DGFIP) au niveau départemental, chaque DDFIP exerce l'intégralité des missions antérieurement imparties aux services fiscaux ou au trésor public :
- elle établit la plupart des impôts de l'État (impôt sur le revenu, TVA, impôt sur les sociétés, taxe sur les salaires, droits d'enregistrement), les impôts qui alimentent le budget des collectivités locales (impôts directs locaux), ainsi que certaines taxes parafiscales ;
- elle instruit les réclamations gracieuses et contentieuses ;
- elle assure le contrôle des obligations déclaratives et du montant des bases d'imposition déclarées ainsi que le recouvrement de l'impôt ;
- elle gère le cadastre et la publicité foncière, le service des domaines et intervient dans l'élaboration et la mise en œuvre, pour le compte du préfet, du schéma départemental de stratégie immobilière ;
- elle contrôle et exécute les dépenses publiques, en exerçant également le contrôle externe de l'utilisation des fonds publics (organismes de sécurité sociale, office public de l'habitat, associations …) ;
- elle tient les comptes de l'État et du secteur public local, produit et valorise les restitutions d'informations issues des systèmes budgétaires et comptables publics ;
- elle offre des prestations d'expertise et de conseil financier aux décideurs publics locaux, intervient en qualité de conseil économique et financier auprès des entreprises ou des administrations déconcentrées de l'État ;
- elle gère les dépôts des organismes tenus de déposer leurs fonds au Trésor et auprès de la Caisse des dépôts et consignations.
Le service exerçant les missions cadastrales est chargé de recenser toutes les propriétés foncières, de rechercher leurs propriétaires apparents ou réels, de reconnaître et de définir les limites cadastrales de ces propriétés, de les décrire et de les évaluer.
Le pôle pilotage et ressources assure la gestion du personnel, la formation professionnelle, le suivi du budget et la logistique, la stratégie, le contrôle de gestion et la qualité de service.
Certaines missions (comme l’audit ou la communication) sont rattachées directement au directeur départemental.
Les DDFIP sont décrites ici en tant que groupe d'entités.
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