{"id":10065,"date":"2015-02-23T17:46:43","date_gmt":"2015-02-23T16:46:43","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10065"},"modified":"2024-07-13T18:10:52","modified_gmt":"2024-07-13T16:10:52","slug":"contribution-economique-territoriale","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/contribution-economique-territoriale\/","title":{"rendered":"La Contribution Economique Territoriale (CET)"},"content":{"rendered":"<p>La contribution \u00e9conomique territoriale (CET) est un <span class=\"exergue\"><strong>imp\u00f4t local<\/strong><\/span>.\u00a0 Compos\u00e9e de la Cotisation Fonci\u00e8re des Entreprises (CFE), et de la Cotisation sur la Valeur Ajout\u00e9e des Entreprises (CVAE), cette taxe remplace, depuis 2010, la Taxe Professionnelle (TP). Malgr\u00e9 une baisse significative par rapport \u00e0 l&rsquo;ancienne Taxe Professionnelle,\u00a0 la CET reste le premier revenu des finances locales (environ 30%).<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, pr\u00e9sente dans cet article le fonctionnement de la contribution \u00e9conomique territoriale (CET).<\/p>\n<p>&nbsp;<\/p>\n<p><div class=\"encadre-style\">La <span class=\"exergue\"><strong>CET est compos\u00e9 de deux imp\u00f4ts<\/strong><\/span> qu&rsquo;il convient de d\u00e9tailler :<\/p>\n<ul>\n<li>la <span class=\"exergue\"><strong>cotisation fonci\u00e8re des entreprises (CFE),<\/strong><\/span><\/li>\n<li>la <span class=\"exergue\"><strong>cotisation sur la valeur ajout\u00e9e des entreprises (CVAE). <\/div><\/strong><\/span><\/li>\n<\/ul>\n<figure id=\"attachment_5218\" aria-describedby=\"caption-attachment-5218\" style=\"width: 199px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-5218 \" title=\"La Contribution Economique Territoriale (CET)\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie-300x288.png\" alt=\"La Contribution Economique Territoriale (CET)\" width=\"199\" height=\"191\" \/><figcaption id=\"caption-attachment-5218\" class=\"wp-caption-text\">La Contribution Economique Territoriale (CET)<\/figcaption><\/figure>\n<h2>La cotisation fonci\u00e8re des entreprises<\/h2>\n<p><div class=\"encadre-style\">Cet imp\u00f4t concerne toutes les personnes physiques et les entreprises qui exercent une activit\u00e9 professionnelle non salari\u00e9e au 1er janvier.<span class=\"exergue\"> <strong>Quatre conditions<\/strong><\/span> sont n\u00e9cessaires pour \u00eatre assujetti \u00e0 cet imp\u00f4t. Il faut en effet avoir une activit\u00e9 :<\/p>\n<ul>\n<li>habituelle<\/li>\n<li>professionnelle<\/li>\n<li>non salari\u00e9e<\/li>\n<li>exerc\u00e9e en France<\/div><\/li>\n<\/ul>\n<h3><em>Le calcul et les modalit\u00e9s de paiement de la cotisation fonci\u00e8re des entreprises (CFE)<\/em><\/h3>\n<p><img decoding=\"async\" class=\"alignright wp-image-5219 \" title=\"La Contribution Economique Territoriale (CET)\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/arnaque-les-registres-240x300.png\" alt=\"La Contribution Economique Territoriale (CET)\" width=\"150\" height=\"188\" \/>Le calcul de la CFE est bas\u00e9 <span class=\"exergue\"><strong>sur la valeur locative des biens immobiliers utilis\u00e9s par l&rsquo;entreprise pour son activit\u00e9 et soumis \u00e0 la taxe fonci\u00e8re<\/strong><\/span>.<\/p>\n<p>La <span class=\"exergue\"><strong>p\u00e9riode de r\u00e9f\u00e9rence est l\u2019avant-derni\u00e8re ann\u00e9e civile (N &#8211; 2)<\/strong><\/span> qui pr\u00e9c\u00e8de celle de l\u2019imposition ou le <span class=\"exergue\"><strong>dernier exercice de douze mois clos<\/strong><\/span> lorsque cet exercice ne co\u00efncide pas avec l\u2019ann\u00e9e civile.<\/p>\n<p>Une fois la base d\u2019imposition d\u00e9termin\u00e9e, il conviendra de lui appliquer le <span class=\"exergue\"><strong>taux d\u00e9cid\u00e9 par chaque collectivit\u00e9 territoriale<\/strong><\/span>.<\/p>\n<p><strong>Remarque\u00a0:<\/strong> <strong><span class=\"exergue\">il existe une cotisation minimale<\/span><\/strong> au lieu du principal \u00e9tablissement de l\u2019entreprise.<\/p>\n<p>En ce qui concerne les modalit\u00e9s de paiement, la CFE est per\u00e7ue par <span class=\"exergue\"><strong>voie de r\u00f4le<\/strong><\/span>. Le contribuable demeure inform\u00e9\u00a0 par un\u00a0<span class=\"exergue\"><strong>avis d&rsquo;imposition<\/strong><\/span>. En principe, son paiement se fait par une <span class=\"exergue\"><strong>cotisation annuelle<\/strong><\/span>. Sur option, il sera cependant possible de proc\u00e9der au paiement par <span class=\"exergue\"><strong>mensualisation<\/strong><\/span>.<\/p>\n<p><strong>Attention\u00a0:<\/strong> depuis le 1<sup>er<\/sup> octobre 2014, certaines entreprises ne re\u00e7oivent plus d\u2019avis imposition et doivent donc consulter leur compte fiscal en ligne. Il s\u2019agit :<\/p>\n<ul>\n<li>des entreprises soumises \u00e0 l\u2019IS<\/li>\n<li>des entreprises non soumises l\u2019IS ayant r\u00e9alis\u00e9 un CAHT sup\u00e9rieur \u00e0 80 000 euros<\/li>\n<\/ul>\n<p>La <span class=\"exergue\"><strong>d\u00e9termination de la CFE est donc propre \u00e0 chaque entreprise en fonction de ses biens et de sa situation g\u00e9ographique<\/strong>.<\/span> Il existe cependant de nombreuses exon\u00e9rations.<\/p>\n<h3><em>Les exon\u00e9rations <\/em><\/h3>\n<p>Le l\u00e9gislateur a multipli\u00e9 les exon\u00e9rations de CET ce qui a abouti \u00e0 un <span class=\"exergue\"><strong>syst\u00e8me complexe<\/strong>. <strong>Chaque entrepreneur a vocation \u00e0 se renseigner<\/strong><\/span> pour savoir s\u2019il existe une exon\u00e9ration totale ou partielle propre \u00e0 son activit\u00e9. Nous vous proposons ci-dessous une liste non exhaustive d\u2019exon\u00e9rations :<\/p>\n<ul>\n<li><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6390 \" title=\"La Contribution Economique Territoriale (CET)\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-279x300.jpg\" alt=\"La Contribution Economique Territoriale (CET)\" width=\"227\" height=\"300\" \/>L&rsquo;exon\u00e9ration pour les entreprises nouvelles,<\/li>\n<li>pour les jeunes entreprises innovantes (JEI),<\/li>\n<li>pour les \u00e9tablissements en zones urbaines sensibles,<\/li>\n<li>L&rsquo;exon\u00e9ration pour les artisans (sous conditions), agriculteurs et p\u00eacheurs,<\/li>\n<li>L&rsquo;exon\u00e9ration pour les auto-entrepreneurs et les entrepreneurs individuels (sous le r\u00e9gime micro-entreprise et micro-social) pour l\u2019ann\u00e9e de d\u00e9but d\u2019exercice,<\/li>\n<li>pour les entreprises de spectacles vivants et les cin\u00e9mas,<\/li>\n<li>L&rsquo;exon\u00e9ration en faveur de certains m\u00e9decins, auxiliaires m\u00e9dicaux et v\u00e9t\u00e9rinaires,<\/li>\n<li>L&rsquo;abattement pour les installations antipollution et mat\u00e9riels destin\u00e9s \u00e0 \u00e9conomiser l\u2019\u00e9nergie ou \u00e0 r\u00e9duire le bruit,<\/li>\n<li>L&rsquo;exon\u00e9ration pour les \u00e9tablissements domicili\u00e9s en bassin d\u2019emploi \u00e0 re-dynamiser,<\/li>\n<li>L&rsquo;exon\u00e9ration pour certaines locations en meubl\u00e9,<\/li>\n<li>pour les jeunes avocats,<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<h2>La cotisation sur la valeur ajout\u00e9e des entreprises<\/h2>\n<div class=\"encadre-style\">Le <span class=\"exergue\"><strong>champ d\u2019application de <a title=\"CVAE\u00a0: d\u00e9finition et calcul\" href=\"https:\/\/valoxy.org\/blog\/cvae-definition-et-calcul-06192014avallau01\/\" target=\"_blank\" rel=\"noopener noreferrer\">la CVAE<\/a> est le m\u00eame que la CFE<\/strong><\/span>. On y ajoute cependant une <span class=\"exergue\"><strong>condition bas\u00e9e sur le chiffre d\u2019affaires <\/strong><\/span>de l\u2019entreprise. En pratique, compte tenu des multiples d\u00e9gr\u00e8vements, la CVAE ne concerne que les entreprises <span class=\"exergue\"><strong>dont le chiffre d\u2019affaires est sup\u00e9rieur \u00e0 500\u00a0000 euros<\/strong><\/span>.<\/div>\n<p><strong>Attention\u00a0:<\/strong> m\u00eame si elle n\u2019est pas redevable de la CVAE, l\u2019entreprise dont le CAHT exc\u00e8de 152\u00a0000 euros doit proc\u00e9der \u00e0 des d\u00e9clarations. En ce qui concerne <strong><span class=\"exergue\">le taux de la CVAE, il\u00a0s\u2019obtient en appliquant une formule<\/span>.<\/strong> Celle-ci est diff\u00e9rente en fonction du chiffre d\u2019affaires de l\u2019entreprise.<\/p>\n<p><code><strong>Exemple\u00a0:<\/strong> <em>pour un CAHT compris entre 500\u00a0000 et 3 millions d\u2019euros, le taux de la CVAE sera de\u00a0: 0,5\u00a0% \u00d7 [(CA \u2013 500\u00a0000\u00a0\u20ac) \/ 2,5\u00a0millions d'\u20ac]<\/em><\/code><\/p>\n<p><strong>Remarque\u00a0:<\/strong> une <span class=\"exergue\"><strong>cotisation minimale de 250 euros<\/strong><\/span> est fix\u00e9e pour les entreprises dont le CAHT est sup\u00e9rieur \u00e0 250 euros<\/p>\n<p>L\u2019entreprise devra s\u2019acquitter de la CVAE par le versement de <strong><span class=\"exergue\">deux acomptes \u00e9gal \u00e0 50% de la CVAE de l\u2019ann\u00e9e pr\u00e9c\u00e9dente<\/span>\u00a0: <\/strong><\/p>\n<ul>\n<li>le 15 juin<\/li>\n<li>le 15 septembre<\/li>\n<\/ul>\n<p>Les acomptes ne sont pas dus si la CVAE de l\u2019ann\u00e9e ant\u00e9rieure est inf\u00e9rieure \u00e0 3\u00a0000 euros. Le<span class=\"exergue\"> <strong>t\u00e9l\u00e9paiement de la CVAE est obligatoire<\/strong><\/span> pour l&rsquo;ensemble des entreprises redevables.<\/p>\n<p><strong>Conclusion\u00a0:<\/strong> la CET demeure complexe \u00e0 double titre. <strong><span class=\"exergue\">Cette complexit\u00e9 tient tout d\u2019abord au fait qu\u2019il est difficile de d\u00e9terminer sa base d\u2019imposition, celle-ci \u00e9tant ax\u00e9e sur la valeur locative des immeubles<\/span><\/strong>. L\u2019autre \u00e9l\u00e9ment de complexit\u00e9 r\u00e9side dans le fait que<span class=\"exergue\"><strong> la CET d\u00e9pend de situations tr\u00e8s diff\u00e9rentes pour chaque entreprise :<\/strong><\/span> les nombreux abattements et exon\u00e9rations propos\u00e9s par le l\u00e9gislateur obligent \u00e0 une appr\u00e9hension de la CET au cas par cas, selon le type d\u2019activit\u00e9.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur les imp\u00f4ts et les taxes, retrouvez nos articles sur le blog de Valoxy :\u00a0<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><span class=\"s3\">Quelles diff\u00e9rences y a t-il entre une taxe et un imp\u00f4t ?<\/span><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/credits-dimpots-entreprise\/\"><span class=\"s3\">Entreprises\u00a0: les cr\u00e9dits d\u2019imp\u00f4ts \u00e0 ne pas rater\u00a0!<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><span class=\"s3\">Les imp\u00f4ts de la soci\u00e9t\u00e9<\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La contribution \u00e9conomique territoriale (CET) est un imp\u00f4t local.\u00a0 Compos\u00e9e de la Cotisation Fonci\u00e8re des Entreprises (CFE), et de la Cotisation sur la Valeur Ajout\u00e9e des Entreprises (CVAE), cette taxe remplace, depuis 2010, la Taxe Professionnelle (TP). Malgr\u00e9 une baisse&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6452,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-10065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La CET : Contribution Economique Territoriale<\/title>\n<meta name=\"description\" content=\"La CET est la premi\u00e8re imposition locale des entreprises depuis le 1er janvier 2010. 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