{"id":8498,"date":"2017-10-04T00:17:29","date_gmt":"2017-10-03T22:17:29","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=8498"},"modified":"2017-10-04T00:17:29","modified_gmt":"2017-10-03T22:17:29","slug":"is-a-25-en-2022","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/","title":{"rendered":"IS \u00e0 25% en 2022"},"content":{"rendered":"

Le projet de loi de finances<\/strong> pour 2018 pr\u00e9voit \u00e0 l\u2019article 41 une r\u00e9duction progressive du taux d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Le taux normal atteindra 25%<\/strong> en 2022.<\/p>\n

R\u00e9duction du taux d’IS sur 5 ans<\/strong><\/h2>\n

Le pr\u00e9c\u00e9dent Gouvernement avait d\u00e9j\u00e0 pr\u00e9vu une r\u00e9duction progressive du taux d’IS \u00e0 28% pour toutes les entreprises en 2020 soit en tenant compte de la CSB (contribution sociale sur les b\u00e9n\u00e9fices), une imposition globale de 28,9% alors que la moyenne europ\u00e9enne (pond\u00e9r\u00e9e) s’\u00e9l\u00e8ve \u00e0 25,6%.<\/p>\n

L’article 41 reprend pour 2018<\/strong> la m\u00eame trajectoire que celle pr\u00e9vue par la loi de finances pour 2017, \u00e0 savoir une imposition au taux de 28% pour toutes les soci\u00e9t\u00e9s jusqu’\u00e0 500.000 \u20ac de b\u00e9n\u00e9fices<\/strong> et 33,1\/3% au-del\u00e0.<\/p>\n\n\n\n\n\n\n\n\n
\u00a0Ann\u00e9es<\/strong><\/td>\nTaux d\u2019IS \u00e0 taux normal selon l\u2019article 4 du PLF 2018<\/strong><\/td>\n<\/tr>\n
2018<\/td>\nDe 0 \u00e0 500.000 \u20ac : IS \u00e0 28%<\/p>\n

Au-del\u00e0 de 500.000 \u20ac : IS \u00e0 33,1\/3%<\/td>\n<\/tr>\n

2019<\/td>\nDe 0 \u00e0 500.000 \u20ac : IS \u00e0 28%<\/p>\n

Au-del\u00e0 de 500.000 \u20ac : IS \u00e0 31%<\/td>\n<\/tr>\n

2020<\/td>\nTotalit\u00e9 des b\u00e9n\u00e9fices : IS \u00e0 28%<\/td>\n<\/tr>\n
2021<\/td>\nTotalit\u00e9 des b\u00e9n\u00e9fices : IS \u00e0 26,5%<\/td>\n<\/tr>\n
2022<\/td>\nTotalit\u00e9 des b\u00e9n\u00e9fices : IS \u00e0 25%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00e8s 2018, les soci\u00e9t\u00e9s soumises \u00e0 l’imp\u00f4t sur les soci\u00e9t\u00e9s profiteront \u00e9galement de l’abrogation de la contribution additionnelle \u00e0 l’IS<\/strong> sur les revenus distribu\u00e9s per\u00e7us.<\/p>\n

\u00a0<\/strong>Taux r\u00e9duit des PME<\/strong><\/h2>\n

Le projet de loi de finances pour 2018 ne remet pas en cause le b\u00e9n\u00e9fice du taux r\u00e9duit des PME. Ces soci\u00e9t\u00e9s continueront de b\u00e9n\u00e9ficier d’un taux d’IS \u00e0 15% \u00e0 condition que leur chiffre d’affaires n’exc\u00e8de pas 7,63 millions \u20ac. Ces PME seront en 2018 susceptibles d’\u00eatre soumises \u00e0 3 taux d’IS diff\u00e9rents selon le bar\u00e8me suivant :<\/p>\n

    \n
  • de 0 \u00e0 38.120 \u20ac de b\u00e9n\u00e9fices : IS \u00e0 15%<\/li>\n
  • de 38.120 \u00e0 500.000 \u20ac de b\u00e9n\u00e9fices : IS \u00e0 28%<\/li>\n
  • au-del\u00e0 de 500.000 \u20ac de b\u00e9n\u00e9fices : IS \u00e0 33,1\/3%<\/li>\n<\/ul>\n

    Pour rappel, les PME dont le chiffre d’affaires n’exc\u00e8de pas 50 millions \u20ac b\u00e9n\u00e9ficient d\u00e9j\u00e0 cette ann\u00e9e d’un IS \u00e0 taux normal \u00e0 28% jusqu’\u00e0 75.000 \u20ac de b\u00e9n\u00e9fices sans remise en cause du taux d’IS \u00e0 15%.<\/p>\n

    En revanche, d\u00e8s 2018, le taux du CICE (cr\u00e9dit d’imp\u00f4t comp\u00e9titivit\u00e9 emploi) passera de 7 \u00e0 6% avant d’\u00eatre supprim\u00e9 en 2019 et remplac\u00e9 par une r\u00e9duction p\u00e9renne de cotisations patronales.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Le projet de loi de finances pour 2018 pr\u00e9voit \u00e0 l\u2019article 41 une r\u00e9duction progressive du taux d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Le taux normal atteindra 25% en 2022. R\u00e9duction du taux d’IS sur 5 ans Le pr\u00e9c\u00e9dent Gouvernement avait d\u00e9j\u00e0 pr\u00e9vu une r\u00e9duction progressive du taux d’IS \u00e0 28% pour toutes les entreprises en 2020 […]<\/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],"class_list":["post-8498","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-les-societes","post_format-post-format-quote"],"acf":[],"yoast_head":"\nIS \u00e0 25% en 2022 - 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\/2017\/10\/04\/is-a-25-en-2022\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IS \u00e0 25% en 2022 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le projet de loi de finances pour 2018 pr\u00e9voit \u00e0 l\u2019article 41 une r\u00e9duction progressive du taux d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Le taux normal atteindra 25% en 2022. R\u00e9duction du taux d’IS sur 5 ans Le pr\u00e9c\u00e9dent Gouvernement avait d\u00e9j\u00e0 pr\u00e9vu une r\u00e9duction progressive du taux d’IS \u00e0 28% pour toutes les entreprises en 2020 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-03T22:17:29+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/\",\"name\":\"IS \u00e0 25% en 2022 - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2017-10-03T22:17:29+00:00\",\"dateModified\":\"2017-10-03T22:17:29+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IS \u00e0 25% en 2022\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l'actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.\",\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IS \u00e0 25% en 2022 - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/","og_locale":"fr_FR","og_type":"article","og_title":"IS \u00e0 25% en 2022 - Le Blog GERESO","og_description":"Le projet de loi de finances pour 2018 pr\u00e9voit \u00e0 l\u2019article 41 une r\u00e9duction progressive du taux d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Le taux normal atteindra 25% en 2022. R\u00e9duction du taux d’IS sur 5 ans Le pr\u00e9c\u00e9dent Gouvernement avait d\u00e9j\u00e0 pr\u00e9vu une r\u00e9duction progressive du taux d’IS \u00e0 28% pour toutes les entreprises en 2020 […]","og_url":"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/","og_site_name":"Le Blog GERESO","article_published_time":"2017-10-03T22:17:29+00:00","author":"Damien P\u00e9an","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/","url":"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/","name":"IS \u00e0 25% en 2022 - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2017-10-03T22:17:29+00:00","dateModified":"2017-10-03T22:17:29+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2017\/10\/04\/is-a-25-en-2022\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"IS \u00e0 25% en 2022"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l'actu RH, Finance, Fonction Publique, Management...","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d","name":"Damien P\u00e9an","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","caption":"Damien P\u00e9an"},"description":"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.","url":"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/8498","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/45"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=8498"}],"version-history":[{"count":1,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/8498\/revisions"}],"predecessor-version":[{"id":8499,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/8498\/revisions\/8499"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=8498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=8498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=8498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}