{"id":17426,"date":"2020-10-05T18:55:46","date_gmt":"2020-10-05T16:55:46","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=17426"},"modified":"2020-10-05T18:55:48","modified_gmt":"2020-10-05T16:55:48","slug":"plf-2021-fin-de-la-majoration-de-25-pour-non-adhesion-a-un-oga","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/10\/05\/plf-2021-fin-de-la-majoration-de-25-pour-non-adhesion-a-un-oga\/","title":{"rendered":"PLF 2021 : fin de la majoration de 25% pour non-adh\u00e9sion \u00e0 un OGA"},"content":{"rendered":"\n<p>Lundi 28 septembre, le ministre de l\u2019Economie a pr\u00e9sent\u00e9 \u00e0 la presse le projet de loi de finances pour 2021. Une des mesures pr\u00e9voit la suppression progressive de la <strong>majoration de 25%<\/strong> du b\u00e9n\u00e9fice en d\u00e9faveur des non adh\u00e9rents d\u2019un <strong>organisme de gestion agr\u00e9\u00e9<\/strong> pour les activit\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur le revenu. Cette \u00e9conomie d\u2019imp\u00f4t s\u2019appliquera d\u00e8s l\u2019imposition des revenus 2020 (<a href=\"https:\/\/www.economie.gouv.fr\/projet-loi-de-finances-2021\">PLF 2021, article 7<\/a>).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Une majoration des impositions qui a v\u00e9cu<\/strong><\/h2>\n\n\n\n<p>Les revenus d\u2019activit\u00e9s ind\u00e9pendantes commerciales et artisanales (BIC), lib\u00e9rales (BNC) ou agricoles (BA) soumises \u00e0 l\u2019imp\u00f4t sur le revenu b\u00e9n\u00e9ficiaient d\u2019un abattement de 20% s\u2019ils adh\u00e9raient \u00e0 un <strong>organisme de gestion agr\u00e9\u00e9e (OGA) <\/strong>jusqu\u2019\u00e0 l\u2019imposition des revenus de 2005.<\/p>\n\n\n\n<p>La r\u00e9forme de l\u2019imp\u00f4t sur le revenu de 2006 a modifi\u00e9 quelque peu cette r\u00e8gle. En effet ce sont d\u00e9sormais les non-adh\u00e9rents qui ont vu leurs revenus <strong>major\u00e9s de 25%<\/strong>. Les entreprises faisant appel aux services d\u2019un expert-comptable autoris\u00e9 par l\u2019administration fiscale et ayant sign\u00e9 une convention avec cette derni\u00e8re peuvent aussi en \u00eatre exon\u00e9r\u00e9es.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Un mod\u00e8le \u00e9conomique \u00e0 r\u00e9inventer <\/strong><\/h2>\n\n\n\n<p>L\u2019article 7 du PLF 2021 pr\u00e9voit la suppression progressive de cette majoration\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>2020\u00a0<\/strong>: majoration du b\u00e9n\u00e9fice pour non adh\u00e9sion \u00e0 un OGA fix\u00e9 \u00e0 <strong>20%<\/strong> (au lieu de 25%)<\/li><li><strong>2021<\/strong>\u00a0: majoration de 15%<\/li><li><strong>2022<\/strong>\u00a0: majoration de 10%<\/li><li><strong>2023<\/strong>\u00a0: majoration de 0%.<\/li><\/ul>\n\n\n\n<p>Les acteurs install\u00e9s sur ce march\u00e9 que sont les centres et associations de gestion agr\u00e9\u00e9s (<strong>CGA et AGA<\/strong>) ont ainsi quelques ann\u00e9es pour r\u00e9organiser leur mod\u00e8le \u00e9conomique.<\/p>\n\n\n\n<p>Les CGA et AGA sont des entit\u00e9s qui contr\u00f4lent les d\u00e9clarations fiscales et qui v\u00e9rifient la coh\u00e9rence comptable des chiffres confi\u00e9s par leurs adh\u00e9rents en pratiquant une comparaison par rapport au secteur d\u2019activit\u00e9 sur lequel ils exercent. Ces organismes r\u00e9ceptionnant une multitude de donn\u00e9es \u00e9mettent des <strong>statistiques par secteurs d\u2019activit\u00e9s<\/strong>, mais leur principale implication se mesure sur l\u2019\u00e9mission d\u2019un compte-rendu de mission qu\u2019ils adressent \u00e0 l\u2019administration fiscale.<\/p>\n\n\n\n<p>Au regard des pratiques comptables des entreprises qui ont beaucoup \u00e9volu\u00e9, cette pratique ancienne de correction n\u2019est plus justifi\u00e9e aujourd\u2019hui selon le Gouvernement. En outre, la suppression de cette majoration jouera en faveur des entreprises en diminuant le<strong> niveau d\u2019imp\u00f4t <\/strong>support\u00e9 par ces derni\u00e8res.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.economie.gouv.fr\/projet-loi-de-finances-2021\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Lundi 28 septembre, le ministre de l\u2019Economie a pr\u00e9sent\u00e9 \u00e0 la presse le projet de loi de finances pour 2021. Une des mesures pr\u00e9voit la suppression progressive de la majoration de 25% du b\u00e9n\u00e9fice en d\u00e9faveur des non adh\u00e9rents d\u2019un organisme de gestion agr\u00e9\u00e9 pour les activit\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur le revenu. Cette \u00e9conomie [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[1039,1934],"class_list":["post-17426","post","type-post","status-publish","format-quote","hentry","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-le-revenu","tag-oga","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PLF 2021 : fin de la majoration de 25% pour non-adh\u00e9sion \u00e0 un OGA - 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\/2020\/10\/05\/plf-2021-fin-de-la-majoration-de-25-pour-non-adhesion-a-un-oga\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PLF 2021 : fin de la majoration de 25% pour non-adh\u00e9sion \u00e0 un OGA - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Lundi 28 septembre, le ministre de l\u2019Economie a pr\u00e9sent\u00e9 \u00e0 la presse le projet de loi de finances pour 2021. Une des mesures pr\u00e9voit la suppression progressive de la majoration de 25% du b\u00e9n\u00e9fice en d\u00e9faveur des non adh\u00e9rents d\u2019un organisme de gestion agr\u00e9\u00e9 pour les activit\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur le revenu. 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