{"id":10194,"date":"2015-03-20T14:15:49","date_gmt":"2015-03-20T13:15:49","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=10194"},"modified":"2024-09-26T17:05:15","modified_gmt":"2024-09-26T15:05:15","slug":"impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/","title":{"rendered":"La comptabilisation de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s"},"content":{"rendered":"<p>L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est un imp\u00f4t direct sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par une soci\u00e9t\u00e9 fran\u00e7aise ou \u00e9trang\u00e8re sur le territoire fran\u00e7ais, ainsi que sur les b\u00e9n\u00e9fices attribu\u00e9s \u00e0 la France. Il est d\u00fb par la personne morale qui r\u00e9alise les b\u00e9n\u00e9fices. <span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, d\u00e9taille ici la <\/span>\u00a0comptabilisation de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p><em>\u00a0<\/em><\/p>\n<figure id=\"attachment_6465\" aria-describedby=\"caption-attachment-6465\" style=\"width: 235px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6465 \" title=\"imp\u00f4t sur les soci\u00e9t\u00e9s\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-on-a-yellow-target-300x211.jpg\" alt=\"imp\u00f4t sur les soci\u00e9t\u00e9s\" width=\"235\" height=\"165\" \/><figcaption id=\"caption-attachment-6465\" class=\"wp-caption-text\">La comptabilisation de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s &amp; des contributions additionnelles<\/figcaption><\/figure>\n<h2>Qui est redevable\u00a0?<\/h2>\n<p>Les soci\u00e9t\u00e9s imposables \u00e0 l\u2019IS par d\u00e9faut : les soci\u00e9t\u00e9s de capitaux (SA, SCA, SAS, SARL, EURL, SEL, SELARL).<\/p>\n<p>Et ceux qui en ont fait l\u2019option.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>Comment se calcule cet imp\u00f4t\u00a0?<\/h2>\n<p>Le taux de l\u2019IS et de 33,1\/3%. Il existe un taux r\u00e9duit de 15% pour les 38 120 premiers euros du r\u00e9sultat fiscal.<\/p>\n<p><span style=\"color: #000000;\">Attention : pour b\u00e9n\u00e9ficier de ce taux r\u00e9duit il faut remplir certaines conditions (cf. notre article sur \u00a0<a title=\"Taux d\u2019imposition : Qui est concern\u00e9 par le taux r\u00e9duit \u00e0 15 % ?\" href=\"https:\/\/valoxy.org\/blog\/taux-dimposition-qui-est-concerne-par-le-taux-reduit-a-15\/\" target=\"_blank\" rel=\"noopener\"><strong>les entreprises concern\u00e9es par le taux d&rsquo;IS \u00e0 15 % <\/strong><\/a>).<\/span><\/p>\n<h3><em>M\u00e9thode de calcul\u00a0:<\/em><\/h3>\n<figure id=\"attachment_10195\" aria-describedby=\"caption-attachment-10195\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-10195\" title=\"Imp\u00f4t sur les soci\u00e9t\u00e9s\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/impot-sur-les-societes-e1620302136339.png\" alt=\"Imp\u00f4t sur les soci\u00e9t\u00e9s\" width=\"650\" height=\"240\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/impot-sur-les-societes-e1620302136339.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/impot-sur-les-societes-e1620302136339-300x111.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-10195\" class=\"wp-caption-text\">Les \u00e9tapes successives pour calculer l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/figcaption><\/figure>\n<h2>Les contributions additionnelles d\u2019IS<\/h2>\n<p>Il existe deux types de contributions additionnelles \u00e0 l\u2019IS, la contribution sociale et la contribution additionnelle.<\/p>\n<h3><em>La contribution sociale sur l\u2019IS (CS)<\/em><\/h3>\n<p>Cette contribution est due lorsque :<\/p>\n<ul>\n<li>le CA HT d\u00e9passe 7 630 000\u20ac<\/li>\n<li>ou si le capital n\u2019est pas enti\u00e8rement lib\u00e9r\u00e9,<\/li>\n<li>ou si il est enti\u00e8rement lib\u00e9r\u00e9 mais non d\u00e9tenu de mani\u00e8re continue \u00e0 75% au moins par des personnes physiques ou soci\u00e9t\u00e9s \u00e9galement d\u00e9tenues \u00e0 75% par des personnes physiques,<\/li>\n<\/ul>\n<p>Elle se calcule sur la part d\u2019IS sup\u00e9rieure \u00e0 763 000\u20ac, et son taux est de 3,3%.<\/p>\n<p>Concr\u00e8tement\u00a0: (imp\u00f4t de r\u00e9f\u00e9rence <em>IS aux taux normal et r\u00e9duit avant cr\u00e9dit d\u2019imp\u00f4t<\/em> \u00a0\u2013 763 000\u20ac) * 3,3%<\/p>\n<p>Comme pour l&rsquo;IS, cette contribution se paye en 4 acomptes de 0,825% en m\u00eame temps que l\u2019IS. (sur la base de l\u2019IS N-1 \u2013 763 000\u20ac).<\/p>\n<h3><em>La contribution additionnelle \u00e0 l\u2019IS<\/em><\/h3>\n<p>Toutes les soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS doivent payer cette contribution de 3% sur les revenus distribu\u00e9s. <em>(Sauf les montants distribu\u00e9s entre soci\u00e9t\u00e9s d&rsquo;un m\u00eame groupe)<\/em><\/p>\n<p>La contribution se paye spontan\u00e9ment, et dans son int\u00e9gralit\u00e9. Le paiement intervient lors du premier versement d\u2019acompte d\u2019IS suivant la date de versement des montants distribu\u00e9s.<\/p>\n<h3><em>Comptabilisation \u00a0\u00e0 faire en date de versement de la contribution additionnelle<\/em><\/h3>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-10196\" title=\"impot sur les soci\u00e9t\u00e9s\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-e1620302129909.png\" alt=\"impot sur les soci\u00e9t\u00e9s\" width=\"650\" height=\"139\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-e1620302129909.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-e1620302129909-300x64.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<h2>Le paiement de l\u2019IS<\/h2>\n<p>L\u2019IS se paye en 4 acomptes le 15 mars, le 15 juin, le 15 septembre et le 15 d\u00e9cembre\u00a0; le solde restant \u00e9tant vers\u00e9 le 31 d\u00e9cembre. Pour plus d&rsquo;information lire notre article : <a title=\"Acompte d\u2019IS : quand faut-il le payer ? Comment le calculer ?\" href=\"https:\/\/valoxy.org\/blog\/acompte-is-quand-faut-il-le-payer-27022014avl1\/\" target=\"_blank\" rel=\"noopener\"><strong>Comment calculer et quand faut-il payer les acomptes d\u2019IS ?<\/strong><\/a><\/p>\n<h2>Comptabilisation de l\u2019IS et de la CS<\/h2>\n<h3><em>La comptabilisation des acomptes d&rsquo;IS (les 15\/03 \u2013 15\/06 \u2013 15\/09 et\u00a015\/12)<\/em><\/h3>\n<figure id=\"attachment_10197\" aria-describedby=\"caption-attachment-10197\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10197\" title=\"imp\u00f4t sur les soci\u00e9t\u00e9s\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-2-e1620302121146.png\" alt=\"imp\u00f4t sur les soci\u00e9t\u00e9s\" width=\"650\" height=\"95\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-2-e1620302121146.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-2-e1620302121146-300x44.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-10197\" class=\"wp-caption-text\">La comptabilisation des acomptes d&rsquo;IS (les 15\/03 \u2013 15\/06 \u2013 15\/09 et 15\/12<\/figcaption><\/figure>\n<h3><em>Le 31\/12\/N<\/em><\/h3>\n<figure id=\"attachment_10198\" aria-describedby=\"caption-attachment-10198\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10198\" title=\"imp\u00f4t sur les soci\u00e9t\u00e9s\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-3-e1620302112961.png\" alt=\"imp\u00f4t sur les soci\u00e9t\u00e9s\" width=\"650\" height=\"94\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-3-e1620302112961.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-3-e1620302112961-300x43.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-10198\" class=\"wp-caption-text\">Ecriture comptable du 31\/12\/N<\/figcaption><\/figure>\n<h3><em>Le 15\/05\/N+1<\/em><\/h3>\n<figure id=\"attachment_10199\" aria-describedby=\"caption-attachment-10199\" style=\"width: 650px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10199\" title=\"imp\u00f4t sur les soci\u00e9t\u00e9s\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-4-e1620302103252.png\" alt=\"imp\u00f4t sur les soci\u00e9t\u00e9s\" width=\"650\" height=\"83\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-4-e1620302103252.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/03\/comptabilisation-impot-sur-les-societes-4-e1620302103252-300x39.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><figcaption id=\"caption-attachment-10199\" class=\"wp-caption-text\">Ecriture comptable du 15\/05\/N+1<\/figcaption><\/figure>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez en savoir plus sur la comptabilisation des imp\u00f4ts, taxes et redevances de votre entreprise ? Consultez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul>\n<li class=\"p1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-impots-et-taxes-de-lentreprise\/\" target=\"_self\" rel=\"noopener\">Les imp\u00f4ts et taxes de l\u2019entreprise<\/a><\/li>\n<li class=\"p1\"><a href=\"https:\/\/valoxy.org\/blog\/la-declaration-dimpot-sur-les-societes\/\"><span class=\"s4\">La d\u00e9claration d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/span><\/a><\/li>\n<li class=\"p1\"><a href=\"https:\/\/valoxy.org\/blog\/tva-regime-reel-normal-fonctionnement-et-comptabilisation-17112014aismavit1\/\"><span class=\"s4\">La TVA au r\u00e9gime du r\u00e9el normal fonctionnement et comptabilisation<\/span><\/a><\/li>\n<li class=\"p1\"><a href=\"https:\/\/valoxy.org\/blog\/calcul-est-comptabilisation-tva-regime-reel-simplifie-31102014avalismlongu1\/\"><span class=\"s4\">Calcul et comptabilisation\u00a0de la TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est un imp\u00f4t direct sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par une soci\u00e9t\u00e9 fran\u00e7aise ou \u00e9trang\u00e8re sur le territoire fran\u00e7ais, ainsi que sur les b\u00e9n\u00e9fices attribu\u00e9s \u00e0 la France. Il est d\u00fb par la personne morale qui r\u00e9alise&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[],"class_list":["post-10194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>comptabilisation de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s<\/title>\n<meta name=\"description\" content=\"L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s frappe les b\u00e9n\u00e9fices r\u00e9alis\u00e9s de la personne morale o\u00f9 sont r\u00e9alis\u00e9s les b\u00e9n\u00e9fices. La comptabilisation de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"comptabilisation de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s\" \/>\n<meta property=\"og:description\" content=\"L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s frappe les b\u00e9n\u00e9fices r\u00e9alis\u00e9s de la personne morale o\u00f9 sont r\u00e9alis\u00e9s les b\u00e9n\u00e9fices. La comptabilisation de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2015-03-20T13:15:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T15:05:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1087\" \/>\n\t<meta property=\"og:image:height\" content=\"841\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La comptabilisation de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\",\"datePublished\":\"2015-03-20T13:15:49+00:00\",\"dateModified\":\"2024-09-26T15:05:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/\"},\"wordCount\":624,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\",\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/\",\"url\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/\",\"name\":\"comptabilisation de l'imp\u00f4t sur les soci\u00e9t\u00e9s\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg\",\"datePublished\":\"2015-03-20T13:15:49+00:00\",\"dateModified\":\"2024-09-26T15:05:15+00:00\",\"description\":\"L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s frappe les b\u00e9n\u00e9fices r\u00e9alis\u00e9s de la personne morale o\u00f9 sont r\u00e9alis\u00e9s les b\u00e9n\u00e9fices. La comptabilisation de l'imp\u00f4t sur les soci\u00e9t\u00e9s\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg\",\"width\":1087,\"height\":841,\"caption\":\"transmission d'entreprise\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La comptabilisation de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"comptabilisation de l'imp\u00f4t sur les soci\u00e9t\u00e9s","description":"L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s frappe les b\u00e9n\u00e9fices r\u00e9alis\u00e9s de la personne morale o\u00f9 sont r\u00e9alis\u00e9s les b\u00e9n\u00e9fices. La comptabilisation de l'imp\u00f4t sur les soci\u00e9t\u00e9s","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:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/","og_locale":"fr_FR","og_type":"article","og_title":"comptabilisation de l'imp\u00f4t sur les soci\u00e9t\u00e9s","og_description":"L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s frappe les b\u00e9n\u00e9fices r\u00e9alis\u00e9s de la personne morale o\u00f9 sont r\u00e9alis\u00e9s les b\u00e9n\u00e9fices. La comptabilisation de l'imp\u00f4t sur les soci\u00e9t\u00e9s","og_url":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2015-03-20T13:15:49+00:00","article_modified_time":"2024-09-26T15:05:15+00:00","og_image":[{"width":1087,"height":841,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"La comptabilisation de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s","datePublished":"2015-03-20T13:15:49+00:00","dateModified":"2024-09-26T15:05:15+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/"},"wordCount":624,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg","articleSection":["Comptabilit\u00e9","Fiscalit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/","url":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/","name":"comptabilisation de l'imp\u00f4t sur les soci\u00e9t\u00e9s","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg","datePublished":"2015-03-20T13:15:49+00:00","dateModified":"2024-09-26T15:05:15+00:00","description":"L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s frappe les b\u00e9n\u00e9fices r\u00e9alis\u00e9s de la personne morale o\u00f9 sont r\u00e9alis\u00e9s les b\u00e9n\u00e9fices. La comptabilisation de l'imp\u00f4t sur les soci\u00e9t\u00e9s","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/transmission-dentreprise-1.jpg","width":1087,"height":841,"caption":"transmission d'entreprise"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"La comptabilisation de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=10194"}],"version-history":[{"count":6,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10194\/revisions"}],"predecessor-version":[{"id":70240,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/10194\/revisions\/70240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/6431"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=10194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=10194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=10194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}