{"id":11237,"date":"2015-09-21T00:30:46","date_gmt":"2015-09-20T22:30:46","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11237"},"modified":"2024-09-26T17:05:32","modified_gmt":"2024-09-26T15:05:32","slug":"benefices-industriels-et-commerciaux","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/","title":{"rendered":"Les B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Les b\u00e9n\u00e9fices industriels et commerciaux (BIC) repr\u00e9sentent l\u2019une des trois cat\u00e9gories de b\u00e9n\u00e9fices professionnels impos\u00e9s \u00e0 l\u2019imp\u00f4t sur le revenu avec les b\u00e9n\u00e9fices non commerciaux (BNC) et les b\u00e9n\u00e9fices agricoles (BA).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur ce r\u00e9gime.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les activit\u00e9s concern\u00e9es par les b\u00e9n\u00e9fices industriels et commerciaux (BIC)<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><img decoding=\"async\" class=\"alignleft wp-image-11397 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1-300x200.jpg\" alt=\"ices industriels et commerciaux (BIC)\" width=\"261\" height=\"174\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1-300x200.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/impots-31-1.jpg 539w\" sizes=\"(max-width: 261px) 100vw, 261px\" \/>Sont impos\u00e9s au titre des b\u00e9n\u00e9fices industriels et commerciaux (BIC), <strong>les b\u00e9n\u00e9fices provenant de l\u2019exercice d\u2019une activit\u00e9 commerciale, industrielle ou artisanale<\/strong>, qu\u2019ils soient r\u00e9alis\u00e9s par des personnes physiques ou des soci\u00e9t\u00e9s relevant de l\u2019IR.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Le r\u00e9gime des b\u00e9n\u00e9fices industriels et commerciaux (BIC) va \u00e9galement concerner les <strong>revenus tir\u00e9s de la location de logements meubl\u00e9s.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">De m\u00eame, ce r\u00e9gime va s\u2019appliquer aux <strong>loyers per\u00e7us (redevances) dans le cadre de la <\/strong><\/span><strong><a title=\"La location-g\u00e9rance du fonds de commerce\" href=\"https:\/\/valoxy.org\/blog\/location-gerance-fonds-commerce\/\" target=\"_blank\" rel=\"noopener noreferrer\">l<\/a><a title=\"La location-g\u00e9rance du fonds de commerce\" href=\"https:\/\/valoxy.org\/blog\/location-gerance-fonds-commerce\/\" target=\"_blank\" rel=\"noopener noreferrer\">ocation-g\u00e9rance<\/a> <\/strong>d\u2019un fonds de commerce.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les personnes concern\u00e9es par les b\u00e9n\u00e9fices industriels et commerciaux (BIC)<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Sont tout d\u2019abord concern\u00e9s tous les <strong>entrepreneurs individuels<\/strong> (<\/span><a title=\"L\u2019auto-entrepreneur\" href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneur\/\" target=\"_blank\" rel=\"noopener noreferrer\">auto-entrepreneurs<\/a><span style=\"color: #000000;\">, <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">entrepreneur individuel (EI)<\/a>, <span style=\"color: #000000;\">n\u2019ayant pas opt\u00e9 pour l\u2019IS). <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u00c9galement concern\u00e9s, les <strong>associ\u00e9s de soci\u00e9t\u00e9s impos\u00e9es \u00e0 l\u2019IR<\/strong> comme les <\/span><strong><a title=\"La SNC ou \u00ab\u00a0Soci\u00e9t\u00e9 en nom collectif\u00a0\u00bb\" href=\"https:\/\/valoxy.org\/blog\/snc-societe-en-nom-collectif\/\" target=\"_blank\" rel=\"noopener noreferrer\">SNC<\/a> <\/strong><span style=\"color: #000000;\">ou les <\/span><a title=\"Le groupement d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)\" href=\"https:\/\/valoxy.org\/blog\/groupement-interet-economique-gie\/\" target=\"_blank\" rel=\"noopener noreferrer\">GIE<\/a><span style=\"color: #000000;\">. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Enfin concern\u00e9s, les <strong>associ\u00e9s de soci\u00e9t\u00e9s normalement impos\u00e9es \u00e0 l\u2019IS mais ayant opt\u00e9 pour le r\u00e9gime d\u2019imposition \u00e0 l\u2019IR<\/strong> comme les SARL de famille par exemple.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les r\u00e9gimes d\u2019imposition des b\u00e9n\u00e9fices industriels et commerciaux (BIC)<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Deux r\u00e9gimes<\/strong> d\u2019imposition existent en fonction du chiffre d\u2019affaires r\u00e9alis\u00e9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #000000;\">Le r\u00e9gime de la micro-entreprise<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Ce r\u00e9gime d\u2019\u00e9valuation forfaitaire concerne les <strong>entreprises ayant opt\u00e9 pour le r\u00e9gime de la franchise de TVA et dont le chiffre d\u2019affaires annuel est inf\u00e9rieur \u00e0<\/strong>\u00a0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><div class=\"encadre-style\"><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><strong>82\u00a0200 euros hors taxe<\/strong> pour les activit\u00e9s de vente de marchandises\u00a0et denr\u00e9es \u00e0 emporter ou \u00e0 consommer sur place ainsi que les activit\u00e9s de fourniture de logements (h\u00f4tellerie);<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>32\u00a0900 euros hors taxe<\/strong> pour les activit\u00e9s de prestation de services ainsi que les locations meubl\u00e9es.<\/div><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Sous ce r\u00e9gime, <strong>la base imposable sera constitu\u00e9e des recettes brutes desquelles le contribuable d\u00e9duit 71% (pour les activit\u00e9s de vente) ou 50% (pour les prestations de service) pour frais et charges.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><img decoding=\"async\" class=\"alignleft wp-image-10733 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png\" alt=\"ices industriels et commerciaux (BIC)\" width=\"227\" height=\"188\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png 640w\" sizes=\"(max-width: 227px) 100vw, 227px\" \/><strong>A noter<\/strong>\u00a0qu\u2019il y a un abattement minimum de 305 euros par an.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>A noter\u00a0\u00e9galement<\/strong> que <strong>les auto-entrepreneurs qui b\u00e9n\u00e9ficient de ce r\u00e9gime ont la possibilit\u00e9 d\u2019opter pour des versements lib\u00e9ratoires.<\/strong> (imp\u00f4t sur le revenu, cotisations et contributions sociales). Ces pr\u00e9l\u00e8vements s&rsquo;effectuent chaque mois ou chaque trimestre au profit de l\u2019URSSAF. <strong>Ce versement se calculera en appliquant au montant du chiffre d\u2019affaires un taux fix\u00e9 \u00e0<\/strong> <\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>1% (pour les activit\u00e9s de vente) <\/strong><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>ou 1,7% (pour les prestations de services).<\/strong><\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline; color: #000000;\">Le r\u00e9gime r\u00e9el (normal ou simplifi\u00e9)<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Le <strong>r\u00e9gime du r\u00e9el simplifi\u00e9<\/strong> concerne les entreprises impos\u00e9es d\u2019apr\u00e8s leur b\u00e9n\u00e9fice r\u00e9el, soit obligatoirement, soit volontairement. <strong>Il s&rsquo;applique de plein droit aux entreprises exclues du r\u00e9gime de la micro-entreprise et dont le chiffre d\u2019affaires annuel n\u2019exc\u00e8de pas<\/strong>\u00a0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\"><strong>783\u00a0000 euros hors taxe<\/strong> pour les activit\u00e9s de vente\u00a0;<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>236\u00a0000 euros hors taxe<\/strong> pour les prestations de service.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Si l&rsquo;entreprise d\u00e9passe ces seuils, le r\u00e9gime du r\u00e9el normal s\u2019applique obligatoirement<\/strong>. Ce r\u00e9gime est beaucoup plus contraignant, car il oblige les entreprises \u00e0 tenir une comptabilit\u00e9 compl\u00e8te et r\u00e9guli\u00e8re.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur les r\u00e9gimes d\u2019imposition, consultez nos articles sur le blog de Valoxy : <\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regimes-dimposition-france\/\"><span class=\"s3\">Les r\u00e9gimes d\u2019imposition en France<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\"><span class=\"s3\">Les B\u00e9n\u00e9fices Non Commerciaux (BNC)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/\"><span class=\"s3\">Le r\u00e9gime micro-BNC<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bic\/\"><span class=\"s3\">Le r\u00e9gime micro-BIC<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\"><span class=\"s3\">Les b\u00e9n\u00e9fices agricoles<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les b\u00e9n\u00e9fices industriels et commerciaux (BIC) repr\u00e9sentent l\u2019une des trois cat\u00e9gories de b\u00e9n\u00e9fices professionnels impos\u00e9s \u00e0 l\u2019imp\u00f4t sur le revenu avec les b\u00e9n\u00e9fices non commerciaux (BNC) et les b\u00e9n\u00e9fices agricoles (BA). Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-11237","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>Le r\u00e9gime des b\u00e9n\u00e9fices industriels et commerciaux (BIC) | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les b\u00e9n\u00e9fices industriels et commerciaux (BIC) sont une cat\u00e9gorie de revenus professionnels impos\u00e9s \u00e0 l&#039;IR.\" \/>\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\/benefices-industriels-et-commerciaux\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime des b\u00e9n\u00e9fices industriels et commerciaux (BIC) | Blog Valoxy - 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