{"id":1413,"date":"2004-01-01T00:00:00","date_gmt":"2003-12-31T22:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/2004\/01\/fiscalite-bareme-devaluation-des-frais-de-carburant-pour-2004\/"},"modified":"2004-01-01T00:00:00","modified_gmt":"2003-12-31T22:00:00","slug":"fiscalite-bareme-devaluation-des-frais-de-carburant-pour-2004","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2004\/01\/01\/fiscalite-bareme-devaluation-des-frais-de-carburant-pour-2004\/","title":{"rendered":"Fiscalit\u00e9 : bar\u00e8me d'\u00e9valuation des frais de carburant pour 2004"},"content":{"rendered":"\n

L’administration fiscale vient de publier le bar\u00e8me des frais decarburant au kilom\u00e8tre, qui permet aux entrepreneurs de d\u00e9clarer leursd\u00e9penses de trajets pour l’ann\u00e9e 2004.<\/p>\n

Les entrepreneurs individuels qui ont choisi le r\u00e9gime d’imposition simplifi\u00e9 <\/b>peuvent d\u00e9clarer de mani\u00e8re forfaitaire<\/b> les d\u00e9penses de carburant li\u00e9es \u00e0 leurs d\u00e9placements professionnels.<\/p>\n

\u00a0<\/b><\/p>\n

Le montant de ces frais est calcul\u00e9 chaque ann\u00e9e suivant un bar\u00e8me au kilom\u00e8tre, en fonction de la cylindr\u00e9e du v\u00e9hicule et du type de carburant utilis\u00e9.<\/b><\/p>\n

Cettepossibilit\u00e9 de d\u00e9claration simplifi\u00e9e ne concerne que les v\u00e9hicules(autos et deux-roues \u00ab motoris\u00e9s \u00bb) utilis\u00e9s \u00e0 la fois pour les d\u00e9placements professionnels et personnels<\/b>,qu’ils soient inscrits ou non \u00e0 l’actif du bilan. Car, dans lapratique, l’Administration a admis qu’il est souvent difficiled’\u00e9valuer de mani\u00e8re pr\u00e9cise la part de chacun de ces usages.<\/p>\n

En sont \u00e0 contrario exclus les v\u00e9hicules \u00e0 usage uniquement professionnel, <\/b>comme les scooters des coursiers, les taxis, les camions et les v\u00e9hicules utilitaires.<\/p>\n

Peuvent \u00e9galement utiliser ce bar\u00e8me, pour leur d\u00e9claration, lesb\u00e9n\u00e9ficiaires de revenus non commerciaux, qui louent leur v\u00e9hicule encr\u00e9dit-bail ou en leasing. Et de la m\u00eame mani\u00e8re les associ\u00e9s dessoci\u00e9t\u00e9s de personnes qui se servent de leur voiture personnelle pourleurs trajets domicile-travail, \u00e0 condition que ces frais ne soient pasd\u00e9duits du b\u00e9n\u00e9fice imposable de l’entreprise.<\/p>\n

\n

Bar\u00e8me 2004 des frais de carburant pour les v\u00e9hicules automobiles
(en euro au kilom\u00e8tre)
<\/b><\/h4>\n<\/p><\/div>\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n

Puissance fiscale des v\u00e9hicules de tourisme<\/span><\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Super<\/span><\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Diesel<\/span><\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Super sans plomb<\/span><\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

GPL<\/span><\/b><\/p>\n<\/p><\/div>\n<\/td>\n<\/tr>\n

\n

De 1 \u00e0 4 CV<\/p>\n<\/td>\n

\n

0,080 euro<\/p>\n<\/td>\n

\n

0,050 euro<\/p>\n<\/td>\n

\n

0,070 euro<\/p>\n<\/td>\n

\n

0,042 euro<\/p>\n<\/td>\n<\/tr>\n

\n

De 5 \u00e0 7 CV<\/p>\n<\/td>\n

\n

0,092 euro<\/p>\n<\/td>\n

\n

0,057 euro<\/p>\n<\/td>\n

\n

0,086 euro<\/p>\n<\/td>\n

\n

0,052 euro<\/p>\n<\/td>\n<\/tr>\n

\n

8 et 9 CV<\/p>\n<\/td>\n

\n

0,110 euro<\/p>\n<\/td>\n

\n

0,071 euro<\/p>\n<\/td>\n

\n

0,103 euro<\/p>\n<\/td>\n

\n

0,061 euro<\/p>\n<\/td>\n<\/tr>\n

\n

10 et 11 CV<\/p>\n<\/td>\n

\n

0,123 euro<\/p>\n<\/td>\n

\n

0,080 euro<\/p>\n<\/td>\n

\n

0,116 euro<\/p>\n<\/td>\n

\n

0,070 euro<\/p>\n<\/td>\n<\/tr>\n

\n

12 CV et +<\/p>\n<\/td>\n

\n

0,140 euro<\/p>\n<\/td>\n

\n

0,090 euro<\/p>\n<\/td>\n

\n

0,130 euro<\/p>\n<\/td>\n

\n

0,080 euro<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

Bar\u00e8me 2004 des frais de carburant pour les v\u00e9lomoteurs, scooters et motocyclettes
(en euro au kilom\u00e8tre)
<\/b><\/h4>\n\n\n\n\n\n\n\n
\n
\n

Puissance <\/span><\/b><\/p>\n<\/p><\/div>\n<\/td>\n

\n
\n

Frais de carburant au km<\/span><\/b><\/p>\n<\/p><\/div>\n<\/td>\n<\/tr>\n

\n

< 50 cm3<\/p>\n<\/td>\n

\n

0,022 euro<\/p>\n<\/td>\n<\/tr>\n

\n

De 50 \u00e0 125 cm3<\/p>\n<\/td>\n

\n

0,045 euro<\/p>\n<\/td>\n<\/tr>\n

\n

3, 4 et 5 CV<\/p>\n<\/td>\n

\n

0,060 euro<\/p>\n<\/td>\n<\/tr>\n

\n

Au-del\u00e0 de 5 CV<\/p>\n<\/td>\n

\n

0,080 euro<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

Source : Bulletin officiel des imp\u00f4ts du 13 janvier 2005<\/p>\n","protected":false},"excerpt":{"rendered":"

L’administration fiscale vient de publier le bar\u00e8me des frais decarburant au kilom\u00e8tre, qui permet aux entrepreneurs de d\u00e9clarer leursd\u00e9penses de trajets pour l’ann\u00e9e 2004. Les entrepreneurs individuels qui ont choisi le r\u00e9gime d’imposition simplifi\u00e9 peuvent d\u00e9clarer de mani\u00e8re forfaitaire les d\u00e9penses de carburant li\u00e9es \u00e0 leurs d\u00e9placements professionnels. \u00a0 Le montant de ces frais est […]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1413","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite-et-gestion-financiere"],"acf":[],"yoast_head":"\nFiscalit\u00e9 : bar\u00e8me d'\u00e9valuation des frais de carburant pour 2004 - Le Blog GERESO<\/title>\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.gereso.com\/actualites\/2004\/01\/01\/fiscalite-bareme-devaluation-des-frais-de-carburant-pour-2004\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 : bar\u00e8me d'\u00e9valuation des frais de carburant pour 2004 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L’administration fiscale vient de publier le bar\u00e8me des frais decarburant au kilom\u00e8tre, qui permet aux entrepreneurs de d\u00e9clarer leursd\u00e9penses de trajets pour l’ann\u00e9e 2004. 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