{"id":37054,"date":"2023-09-28T06:00:00","date_gmt":"2023-09-28T04:00:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=37054"},"modified":"2023-09-28T00:02:45","modified_gmt":"2023-09-27T22:02:45","slug":"plf-2024-reduction-dun-quart-de-la-cvae-2024","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/09\/28\/plf-2024-reduction-dun-quart-de-la-cvae-2024\/","title":{"rendered":"PLF 2024\u00a0: r\u00e9duction d\u2019un quart de la CVAE 2024"},"content":{"rendered":"\n

L\u2019article 8 du projet de loi de finances pour 2024<\/strong><\/a> organise la suppression de la CVAE sur 4 ans. Elle sera r\u00e9duite d\u2019un quart en 2024. Le plafonnement de la CET en fonction de la valeur ajout\u00e9e est \u00e9galement am\u00e9nag\u00e9.<\/p>\n

R\u00e9duction partielle de la CVAE<\/strong><\/h2>\n

Initialement, la CVAE devait dispara\u00eetre d\u00e9finitivement en 2024 (article 55 de la loi de finances pour 2023) apr\u00e8s une r\u00e9duction de moiti\u00e9 en 2023. L\u2019article 8 du projet de loi de finances pour 2024 recule cette \u00e9ch\u00e9ance et organise la suppression progressive de la CVAE entre 2024 et 2027<\/strong>.<\/p>\n

En 2024, les entreprises soumises au taux de CVAE maximum, c\u2019est-\u00e0-dire celles dont le chiffre d\u2019affaires exc\u00e8de 50 millions \u20ac, verront leur taux maximum de CVAE pass\u00e9 de 0,375% \u00e0 0,28%<\/strong>. Dans le m\u00eame temps, le taux de la taxe additionnelle <\/strong>affect\u00e9e au financement des CCI est r\u00e9hauss\u00e9 afin d\u2019assurer un niveau de ressources stables\u00a0:<\/p>\n\n\n\n\n\n\n\n\n
\n

Ann\u00e9es<\/strong><\/p>\n<\/td>\n

\n

Taux de CVAE maximum<\/strong><\/p>\n<\/td>\n

\n

Taux de la taxe additionnelle<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

2022<\/p>\n<\/td>\n

\n

0,75%<\/p>\n<\/td>\n

\n

3,46%<\/p>\n<\/td>\n<\/tr>\n

\n

2023<\/p>\n<\/td>\n

\n

0,375%<\/p>\n<\/td>\n

\n

6,92%<\/p>\n<\/td>\n<\/tr>\n

\n

2024<\/p>\n<\/td>\n

\n

0,28%<\/p>\n<\/td>\n

\n

9,23%<\/p>\n<\/td>\n<\/tr>\n

\n

2025<\/p>\n<\/td>\n

\n

0,19%<\/p>\n<\/td>\n

\n

13,84%<\/p>\n<\/td>\n<\/tr>\n

\n

2026<\/p>\n<\/td>\n

\n

0,09%<\/p>\n<\/td>\n

\n

27,68%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Bar\u00e8me 2024<\/strong><\/h2>\n

Toutes les tranches du bar\u00e8me de CVAE, sont r\u00e9duites d\u2019un quart pour la CVAE 2024. Le bar\u00e8me sera donc le suivant\u00a0:<\/p>\n\n\n\n\n\n\n\n\n
\n

CA HT<\/strong><\/p>\n<\/td>\n

\n

Taux de CVAE 2024<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

CA < 500.000\u00a0\u20ac<\/strong><\/p>\n<\/td>\n

\n

0 %<\/p>\n<\/td>\n<\/tr>\n

\n

500.000\u00a0\u20ac \u2264 CA \u2264 3.000.000\u00a0\u20ac<\/strong><\/p>\n<\/td>\n

\n

0,094% \u00d7 (CA \u2013 500.000\u00a0\u20ac) \/ 2.500.000\u00a0\u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

3.000.000\u00a0\u20ac < CA \u2264 10.000.000\u00a0\u20ac<\/strong><\/p>\n<\/td>\n

\n

0,094% + 0,169% x (CA \u2013 3.000.000\u00a0\u20ac) \/ 7.000.000\u00a0\u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

10.000.000\u00a0\u20ac < CA \u2264 50.000.000\u00a0\u20ac<\/strong><\/p>\n<\/td>\n

\n

0,263 % + 0,019 % \u00d7 (CA \u2013 10.000.000\u00a0\u20ac) \/ 40.000.000\u00a0\u20ac<\/p>\n<\/td>\n<\/tr>\n

\n

CA > 50.000.000\u00a0\u20ac<\/strong><\/p>\n<\/td>\n

\n

0,28 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

En outre, d\u00e8s l\u2019an prochain, la cotisation minimum \u00e0 la CVAE sera supprim\u00e9e<\/strong>. Elle s\u2019\u00e9l\u00e8ve \u00e0 63 \u20ac en 2023. 300.000 entreprises ne seront plus soumises \u00e0 la CVAE \u00e0 compter de l\u2019an prochain.<\/p>\n

Plafonnement de la CET en fonction de la valeur ajout\u00e9e<\/strong><\/h2>\n

La CET<\/strong> (contribution \u00e9conomique territoriale), qui r\u00e9unit la CFE (cotisation fonci\u00e8re des entreprises) et la CVAE, fait l\u2019objet d\u2019un plafonnement en fonction de la valeur ajout\u00e9e produite<\/strong>. Le taux du plafonnement est r\u00e9duit pour tenir compte de la suppression progressive de la CVAE\u00a0:<\/p>\n\n\n\n\n\n\n\n\n
\n

Ann\u00e9es<\/strong><\/p>\n<\/td>\n

\n

Plafonnement de la CET en fonction de la valeur ajout\u00e9e<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

2022<\/p>\n<\/td>\n

\n

2%<\/p>\n<\/td>\n<\/tr>\n

\n

2023<\/p>\n<\/td>\n

\n

1,625%<\/p>\n<\/td>\n<\/tr>\n

\n

2024<\/p>\n<\/td>\n

\n

1,531%<\/p>\n<\/td>\n<\/tr>\n

\n

2025<\/p>\n<\/td>\n

\n

1,438%<\/p>\n<\/td>\n<\/tr>\n

\n

2026<\/p>\n<\/td>\n

\n

1,344%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

L\u2019article 8 du projet de loi de finances pour 2024 organise la suppression de la CVAE sur 4 ans. Elle sera r\u00e9duite d\u2019un quart en 2024. Le plafonnement de la CET en fonction de la valeur ajout\u00e9e est \u00e9galement am\u00e9nag\u00e9. R\u00e9duction partielle de la CVAE Initialement, la CVAE devait dispara\u00eetre d\u00e9finitivement en 2024 (article 55 […]<\/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":[1102,2269],"class_list":["post-37054","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-cvae","tag-plf-2024","post_format-post-format-quote"],"acf":[],"yoast_head":"\nPLF 2024\u00a0: r\u00e9duction d\u2019un quart de la CVAE 2024 - 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\/2023\/09\/28\/plf-2024-reduction-dun-quart-de-la-cvae-2024\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PLF 2024\u00a0: r\u00e9duction d\u2019un quart de la CVAE 2024 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019article 8 du projet de loi de finances pour 2024 organise la suppression de la CVAE sur 4 ans. 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