{"id":6937,"date":"2016-09-06T16:20:00","date_gmt":"2016-09-06T14:20:00","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=6937"},"modified":"2017-06-09T09:25:20","modified_gmt":"2017-06-09T07:25:20","slug":"pme-diminution-impot-societes","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/09\/06\/pme-diminution-impot-societes\/","title":{"rendered":"PME : vers une diminution \u00e0 28% de l&rsquo;Imp\u00f4t sur les soci\u00e9t\u00e9s (IS) en 2017 ?"},"content":{"rendered":"<p style=\"text-align: justify; text-justify: inter-ideograph;\">Dans une interview accord\u00e9e \u00e0 l&rsquo;Express le 23 ao\u00fbt 2016, le premier ministre Manuel Valls a confirm\u00e9 que l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s des petites et moyennes entreprises devrait \u00eatre, sur une partie de leurs b\u00e9n\u00e9fices, <strong>abaiss\u00e9 \u00e0 28% dans le cadre du projet de budget pour l&rsquo;ann\u00e9e 2017<\/strong>.<\/p>\n<p style=\"text-align: justify;\">L&rsquo;objectif \u00e9tant de baisser l&rsquo;IS \u00e0 28%, d&rsquo;ici \u00e0 2020, pour toutes les cat\u00e9gories de soci\u00e9t\u00e9s, la r\u00e9forme propos\u00e9e pr\u00e9voit de <strong>cr\u00e9er une tranche suppl\u00e9mentaire d&rsquo;imposition<\/strong> s&rsquo;appliquant aux b\u00e9n\u00e9fices compris entre 31.120 euros et un plafond interm\u00e9diaire qui pourrait \u00eatre compris entre 50.000 et 70.000 euros.<\/p>\n<p style=\"text-align: justify;\">Pour le moment, le taux d&rsquo;IS en France est de<strong> 33,3%<\/strong>, avec un <strong>taux r\u00e9duit de 15%<\/strong> jusqu&rsquo;\u00e0 38.120 euros de b\u00e9n\u00e9fice annuel pour les entreprises qui r\u00e9alisent un CA inf\u00e9rieur \u00e0 7,63 millions d&rsquo;euros.<\/p>\n<p style=\"text-align: justify;\">Actuellement, le taux d&rsquo;IS en France est consid\u00e9r\u00e9 comme \u00e9tant un des plus \u00e9lev\u00e9s en Europe, ce qui est en d\u00e9faveur des entreprises fran\u00e7aises, compar\u00e9es \u00e0 la fiscalit\u00e9 d&rsquo;autres pays europ\u00e9ens comme le Royaume-Uni qui est \u00e0 20%, ou l&rsquo;Irlande qui affiche un taux d&rsquo;IS \u00e0 12,5%.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Source :<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/lentreprise.lexpress.fr\/gestion-fiscalite\/impots-taxes\/manuel-valls-l-impot-sur-les-societes-is-va-etre-abaisse-a-28-pour-les-pme_1823554.html\" target=\"_blank\" rel=\"nofollow\">L&rsquo;express : diminution de l&rsquo;IS<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans une interview accord\u00e9e \u00e0 l&rsquo;Express le 23 ao\u00fbt 2016, le premier ministre Manuel Valls a confirm\u00e9 que l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s des petites et moyennes entreprises devrait \u00eatre, sur une partie de leurs b\u00e9n\u00e9fices, abaiss\u00e9 \u00e0 28% dans le cadre du projet de budget pour l&rsquo;ann\u00e9e 2017. L&rsquo;objectif \u00e9tant de baisser l&rsquo;IS \u00e0 28%, [&hellip;]<\/p>\n","protected":false},"author":32,"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":[142,163,874],"class_list":["post-6937","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-fiscalite","tag-imposition","tag-impot-sur-les-societes","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>PME : vers une diminution \u00e0 28% de l&#039;Imp\u00f4t sur les soci\u00e9t\u00e9s (IS) en 2017 ? - 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\/2016\/09\/06\/pme-diminution-impot-societes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PME : vers une diminution \u00e0 28% de l&#039;Imp\u00f4t sur les soci\u00e9t\u00e9s (IS) en 2017 ? - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Dans une interview accord\u00e9e \u00e0 l&rsquo;Express le 23 ao\u00fbt 2016, le premier ministre Manuel Valls a confirm\u00e9 que l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s des petites et moyennes entreprises devrait \u00eatre, sur une partie de leurs b\u00e9n\u00e9fices, abaiss\u00e9 \u00e0 28% dans le cadre du projet de budget pour l&rsquo;ann\u00e9e 2017. 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