{"id":1432,"date":"2009-04-27T00:00:00","date_gmt":"2009-04-26T22:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/2009\/04\/taxe-professionnelle-declaration-avant-le-5-mai\/"},"modified":"2009-04-27T00:00:00","modified_gmt":"2009-04-26T22:00:00","slug":"taxe-professionnelle-declaration-avant-le-5-mai","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/","title":{"rendered":"Taxe professionnelle : d\u00e9claration avant le 5 mai"},"content":{"rendered":"<p><span style=\"font-weight: bold;\">La taxe professionnelle,<\/span> contribuant au <span style=\"font-weight: bold;\">financement des charges des collectivit\u00e9s locales<\/span>, est due chaque ann\u00e9e par les entreprises et les personnes physiques qui exercent une activit\u00e9 professionnelle non salari\u00e9e. Elle est \u00e9tablie <span style=\"font-weight: bold;\">dans chaque commune o\u00f9 le redevable dispose de locaux ou de terrains.<\/span><br style=\"font-weight: bold;\" \/><br \/>La d\u00e9claration qui sert \u00e0 d\u00e9terminer la base d&rsquo;imposition, sur laquelle seront appliqu\u00e9s les taux vot\u00e9s par les collectivit\u00e9s territoriales, doit \u00eatre transmise au service des imp\u00e7ts des entreprises dont d\u00e9pend l&rsquo;\u00e9tablissement, <span style=\"font-weight: bold;\">avant le 5 mai 2009<\/span>, comme les autres d\u00e9clarations professionnelles annuelles.<\/p>\n<p>Le redevable doit utiliser<span style=\"font-weight: bold;\"> la<\/span> <span style=\"font-weight: bold;\">d\u00e9claration n\u00b01003<\/span> (mod\u00e8le normal &#8211; cerfa n\u00b011067*11) lorsque ses recettes annuelles ont en 2008 <span style=\"font-weight: bold;\">d\u00e9pass\u00e9 152 500 &euro; TTC, ou 61 000 &euro; TTC pour les prestataires de services.<\/span><\/p>\n<p>Les titulaires de BNC, les agents d&rsquo;affaires et les interm\u00e9diaires de commerce qui emploient moins de cinq salari\u00e9s et ne sont pas soumis \u00e0 l&rsquo;imp\u00e7t sur les soci\u00e9t\u00e9s, ainsi que les redevables qui ne disposent pas d&rsquo;une installation fixe, doivent d\u00e9poser <span style=\"font-weight: bold;\">une d\u00e9claration n\u00b01003 S <\/span>(mod\u00e8le simplifi\u00e9 &#8211; cerfa n\u00b011065*11) dans chaque commune o\u00f9 ils exercent.<br \/><br style=\"font-weight: bold;\" \/><span style=\"font-weight: bold;\">Les entreprises de travaux publics<\/span> doivent souscrire une d\u00e9claration <span style=\"font-weight: bold;\">dans chaque commune o\u00f9 se trouve un chantier de plus de trois mois <\/span>(les chantiers de moins de trois mois sont rattach\u00e9s \u00e0 l&rsquo;\u00e9tablissement le plus proche).<\/p>\n<p>Direction g\u00e9n\u00e9rale des finances publiques (DGFiP) : Comment payer la taxe professionnelle&nbsp;?<\/p>\n<p><span style=\"font-style: italic;\">Source : <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La taxe professionnelle, contribuant au financement des charges des collectivit\u00e9s locales, est due chaque ann\u00e9e par les entreprises et les personnes physiques qui exercent une activit\u00e9 professionnelle non salari\u00e9e. Elle est \u00e9tablie dans chaque commune o\u00f9 le redevable dispose de locaux ou de terrains.La d\u00e9claration qui sert \u00e0 d\u00e9terminer la base d&rsquo;imposition, sur laquelle seront [&hellip;]<\/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-1432","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite-et-gestion-financiere"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxe professionnelle : d\u00e9claration avant le 5 mai - 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\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe professionnelle : d\u00e9claration avant le 5 mai - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La taxe professionnelle, contribuant au financement des charges des collectivit\u00e9s locales, est due chaque ann\u00e9e par les entreprises et les personnes physiques qui exercent une activit\u00e9 professionnelle non salari\u00e9e. Elle est \u00e9tablie dans chaque commune o\u00f9 le redevable dispose de locaux ou de terrains.La d\u00e9claration qui sert \u00e0 d\u00e9terminer la base d&rsquo;imposition, sur laquelle seront [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2009-04-26T22:00:00+00:00\" \/>\n<meta name=\"author\" content=\"\u00c9quipe GERESO\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/\",\"name\":\"Taxe professionnelle : d\u00e9claration avant le 5 mai - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2009-04-26T22:00:00+00:00\",\"dateModified\":\"2009-04-26T22:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxe professionnelle : d\u00e9claration avant le 5 mai\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6\",\"name\":\"\u00c9quipe GERESO\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png\",\"caption\":\"\u00c9quipe GERESO\"},\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/gereso\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxe professionnelle : d\u00e9claration avant le 5 mai - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/","og_locale":"fr_FR","og_type":"article","og_title":"Taxe professionnelle : d\u00e9claration avant le 5 mai - Le Blog GERESO","og_description":"La taxe professionnelle, contribuant au financement des charges des collectivit\u00e9s locales, est due chaque ann\u00e9e par les entreprises et les personnes physiques qui exercent une activit\u00e9 professionnelle non salari\u00e9e. Elle est \u00e9tablie dans chaque commune o\u00f9 le redevable dispose de locaux ou de terrains.La d\u00e9claration qui sert \u00e0 d\u00e9terminer la base d&rsquo;imposition, sur laquelle seront [&hellip;]","og_url":"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/","og_site_name":"Le Blog GERESO","article_published_time":"2009-04-26T22:00:00+00:00","author":"\u00c9quipe GERESO","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/","url":"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/","name":"Taxe professionnelle : d\u00e9claration avant le 5 mai - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2009-04-26T22:00:00+00:00","dateModified":"2009-04-26T22:00:00+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2009\/04\/27\/taxe-professionnelle-declaration-avant-le-5-mai\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"Taxe professionnelle : d\u00e9claration avant le 5 mai"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l&#039;actu RH, Finance, Fonction Publique, Management...","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/197d8aef40cb4ae3f6a0aa9e1d3df2a6","name":"\u00c9quipe GERESO","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2013\/12\/avatar-gereso-1.png","caption":"\u00c9quipe GERESO"},"url":"https:\/\/www.gereso.com\/actualites\/author\/gereso\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/1432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=1432"}],"version-history":[{"count":0,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/1432\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=1432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=1432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=1432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}