{"id":7130,"date":"2016-09-29T23:12:19","date_gmt":"2016-09-29T21:12:19","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7130"},"modified":"2016-09-29T23:12:19","modified_gmt":"2016-09-29T21:12:19","slug":"acompte-pour-la-majoration-de-tascom","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/09\/29\/acompte-pour-la-majoration-de-tascom\/","title":{"rendered":"Acompte pour la majoration de TASCOM"},"content":{"rendered":"<p>La <strong>taxe sur les surfaces commerciales (TASCOM)<\/strong> s&rsquo;applique aux magasins de commerce de d\u00e9tail dont la surface de vente exc\u00e8de 400 m\u00b2. Depuis 2015 (article 46 de la loi de finances rectificative pour 2014), les surfaces commerciales dont la surface est sup\u00e9rieure \u00e0 2.500 m\u00b2 sont soumises \u00e0 une <strong>majoration de 50%<\/strong> de la taxe due.<\/p>\n<p>L&rsquo;article 8 du projet de loi de finances pour 2017 (PLF 2017) pr\u00e9voit le versement d&rsquo;un <strong>acompte <\/strong>\u00e9gal \u00e0 50% du montant de cette majoration. Elle sera \u00e0 payer au cours de l\u2019ann\u00e9e de r\u00e9alisation du chiffre d\u2019affaires dont d\u00e9pendent la taxe et sa majoration. Le solde de la TASCOM restera d\u00fb pour le 15 juin de l&rsquo;ann\u00e9e suivant celle de la r\u00e9alisation du chiffre d&rsquo;affaires.<\/p>\n<p>La TASCOM \u00e9tait l&rsquo;un des derniers imp\u00f4ts professionnels qui ne faisait pas encore l&rsquo;objet de versement d&rsquo;acompte. Le gain attendu de cette mesure pour le budget de l&rsquo;\u00c9tat s&rsquo;\u00e9l\u00e8ve \u00e0 100 millions \u20ac pour 2017.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La taxe sur les surfaces commerciales (TASCOM) s&rsquo;applique aux magasins de commerce de d\u00e9tail dont la surface de vente exc\u00e8de 400 m\u00b2. Depuis 2015 (article 46 de la loi de finances rectificative pour 2014), les surfaces commerciales dont la surface est sup\u00e9rieure \u00e0 2.500 m\u00b2 sont soumises \u00e0 une majoration de 50% de la taxe [&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":[],"class_list":["post-7130","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","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>Acompte pour la majoration de TASCOM - 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\/29\/acompte-pour-la-majoration-de-tascom\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acompte pour la majoration de TASCOM - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La taxe sur les surfaces commerciales (TASCOM) s&rsquo;applique aux magasins de commerce de d\u00e9tail dont la surface de vente exc\u00e8de 400 m\u00b2. 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