{"id":17574,"date":"2020-10-29T11:06:10","date_gmt":"2020-10-29T09:06:10","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=17574"},"modified":"2020-10-29T11:51:41","modified_gmt":"2020-10-29T09:51:41","slug":"un-panel-plus-important-de-societes-soumis-a-limpot-sur-les-societes-a-15-des-2021","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/10\/29\/un-panel-plus-important-de-societes-soumis-a-limpot-sur-les-societes-a-15-des-2021\/","title":{"rendered":"Un panel plus important de soci\u00e9t\u00e9s soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 15% d\u00e8s 2021"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le projet de loi de finances pour 2021 (<strong>PLF 2021<\/strong>) est actuellement d\u00e9battu au Parlement. Un <a href=\"http:\/\/www.assemblee-nationale.fr\/dyn\/15\/amendements\/3360A\/AN\/1125\">amendement<\/a> pr\u00e9sent\u00e9 par plusieurs d\u00e9put\u00e9s vise \u00e0 passer le plafond du chiffre d\u2019affaires pour l\u2019application du taux super r\u00e9duit <strong>d\u2019IS \u00e0 15%<\/strong> de 7,63 millions d\u2019euros \u00e0 10 millions. La mesure a \u00e9t\u00e9 adopt\u00e9e en premi\u00e8re lecture par l\u2019Assembl\u00e9e nationale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Un imp\u00f4t sur les soci\u00e9t\u00e9s de 15% sur 38.120 \u20ac de\nb\u00e9n\u00e9fices<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ce taux tr\u00e8s r\u00e9duit d\u2019IS ne s\u2019applique qu\u2019\u00e0 condition de\nr\u00e9unir deux crit\u00e8res. L\u2019entit\u00e9 impos\u00e9e \u00e0 l\u2019IS (soci\u00e9t\u00e9 autonome ou soci\u00e9t\u00e9 m\u00e8re\nrepr\u00e9sentant le groupe d\u2019int\u00e9gration fiscale), doit avoir son capital social\nd\u00e9tenu par au moins trois quarts de personnes physiques, ou par une soci\u00e9t\u00e9 qui\nelle-m\u00eame doit r\u00e9pondre \u00e0 ce crit\u00e8re. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La seconde limite concerne le <strong>chiffre d\u2019affaires<\/strong> (CA).\nEn effet, ne peuvent appliquer ce taux que les entit\u00e9s r\u00e9alisant au maximum <strong>7,63\nmillions<\/strong> de chiffre d\u2019affaires, que ce soit la soci\u00e9t\u00e9 autonome ou les CA\ncumul\u00e9s pour le groupe d\u2019int\u00e9gration fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est cette seconde limite que l\u2019amendement au PLF pour 2021\nsouhaite rehausser \u00e0 <strong>10 millions d\u2019euros<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le co\u00fbt pour l\u2019\u00c9tat s\u2019\u00e9l\u00e8verait \u00e0 35 millions d\u2019euros. Cette\nperte serait en partie compenser par la cr\u00e9ation d\u2019une nouvelle taxe sur le\ntabac.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Un IS fran\u00e7ais \u00e0 plusieurs volets <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Outre ce taux super r\u00e9duit de 15%, l\u2019IS en France pr\u00e9sente\nd\u2019autres taux applicables selon la taille de l\u2019entreprise impos\u00e9e. Ainsi pour\nles exercices fiscaux ouverts en 2020 les taux de <strong>28% <\/strong>et 31%\ns\u2019appliquent. Le premier est \u00e0 appliquer sur l\u2019int\u00e9gralit\u00e9 du r\u00e9sultat fiscal\npour les structures r\u00e9alisant moins de 250 millions d\u2019euros de CA. Pour les\ngrandes entreprises, le taux d\u2019IS r\u00e9sultat est de 28% jusqu\u2019\u00e0 500.000 \u20ac de\nchiffre d\u2019affaires et de 31% au-del\u00e0.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces taux continueront de baisser en 2021 et 2022&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Exercices ouverts en <strong>2021<\/strong>&nbsp;: taux\nd\u2019IS \u00e0 <strong>26,5%<\/strong> pour les entreprises r\u00e9alisant un CA inf\u00e9rieur \u00e0 250\nmillions et <strong>27,5%<\/strong> pour les autres (sans tranche de r\u00e9sultat imposable \u00e0\nun taux inf\u00e9rieur)<\/li><li>A partir de <strong>2022<\/strong>&nbsp;: taux unique de <strong>25%<\/strong>\napplicable \u00e0 toute les structures, quelle que soit leur taille.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"> <\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttp:\/\/www.assemblee-nationale.fr\/dyn\/15\/amendements\/3360A\/AN\/1125\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Le projet de loi de finances pour 2021 (PLF 2021) est actuellement d\u00e9battu au Parlement. Un amendement pr\u00e9sent\u00e9 par plusieurs d\u00e9put\u00e9s vise \u00e0 passer le plafond du chiffre d\u2019affaires pour l\u2019application du taux super r\u00e9duit d\u2019IS \u00e0 15% de 7,63 millions d\u2019euros \u00e0 10 millions. La mesure a \u00e9t\u00e9 adopt\u00e9e en premi\u00e8re lecture par l\u2019Assembl\u00e9e [&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":[12,3],"tags":[874,42],"class_list":["post-17574","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-les-societes","tag-pme","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>Un panel plus important de soci\u00e9t\u00e9s soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 15% d\u00e8s 2021 - 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\/29\/un-panel-plus-important-de-societes-soumis-a-limpot-sur-les-societes-a-15-des-2021\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un panel plus important de soci\u00e9t\u00e9s soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 15% d\u00e8s 2021 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le projet de loi de finances pour 2021 (PLF 2021) est actuellement d\u00e9battu au Parlement. 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