Imp\u00f4t sur les soci\u00e9t\u00e9s : quel choix pour l\u2019entrepreneur ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L'imp\u00f4t sur les soci\u00e9t\u00e9s est obligatoire pour les : SA, SARL, SAS et SELARL. Il est facultatif (option IR) pour l\u2019EIRL, l\u2019EURL, les SNC, et les SCI.\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4t sur les soci\u00e9t\u00e9s : quel choix pour l\u2019entrepreneur ? | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"L'imp\u00f4t sur les soci\u00e9t\u00e9s est obligatoire pour les : SA, SARL, SAS et SELARL. 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{"id":2077,"date":"2013-03-05T20:01:22","date_gmt":"2013-03-05T19:01:22","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=2077"},"modified":"2024-06-13T12:17:26","modified_gmt":"2024-06-13T10:17:26","slug":"limpot-sur-les-societes-quel-choix-pour-lentrepreneur","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/limpot-sur-les-societes-quel-choix-pour-lentrepreneur\/","title":{"rendered":"Imp\u00f4t sur les soci\u00e9t\u00e9s : quel choix pour l\u2019entrepreneur ?"},"content":{"rendered":"

$\"Imp\u00f4t$ L’imp\u00f4t sur les b\u00e9n\u00e9fices est d\u00fb par toutes les soci\u00e9t\u00e9s. Cependant, selon leur forme juridique, certaines peuvent opter pour l’Imp\u00f4t sur le Revenu (IR). Dans ce cas, le b\u00e9n\u00e9fice de l’entreprise se r\u00e9partira alors entre les associ\u00e9s. Ils paieront chacun leur quote-part avec leurs propres revenus. (personnes physiques).<\/p>\n

Ainsi, l’imp\u00f4t sur les soci\u00e9t\u00e9s (IS) est\u00a0obligatoire<\/span><\/strong> pour<\/p>\n

\n
les : SA, SARL (hors SARL de famille), SAS et SELARL.<\/li>\n<\/ul>\n
Il est facultatif<\/span> <\/strong>(sur option d’imposition \u00e0 l’imp\u00f4t sur les revenus) pour<\/p>\n
\n
l\u2019EIRL, l\u2019EURL, les SNC, et les SCI.<\/li>\n<\/ul>\n
L\u2019entreprise est imposable sur les b\u00e9n\u00e9fices qu’elle r\u00e9alise en France.\u00a0 Ainsi, les succursales fran\u00e7aises bas\u00e9es \u00e0 l\u2019\u00e9tranger ne sont pas soumises \u00e0 l\u2019IS.\u00a0 Elle doit d\u00e9clarer son r\u00e9sultat au plus tard en mai de chaque ann\u00e9e. Et le solde d\u2019IS doit, quant \u00e0 lui, se payer pour le 15 avril.<\/p>\n
Il existe 2 taux : le taux r\u00e9duit et le taux normal. Valoxy, cabinet d’expertise comptable dans les Hauts-de-France, vous en dit plus.<\/p>\n
Les deux cat\u00e9gories d’imp\u00f4t<\/h2>\n
Le taux r\u00e9duit de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/h3>\n
Ce taux s\u2019\u00e9l\u00e8ve \u00e0 15 %. Il s\u2019applique aux\u00a0entreprises <\/span><\/strong><\/p>\n
\n
dont le chiffre d\u2019affaires HT ne d\u00e9passe pas 7.63 millions d\u2019euros<\/span><\/strong><\/li>\n
dont le capital a \u00e9t\u00e9 enti\u00e8rement lib\u00e9r\u00e9 et d\u00e9tenu \u00e0 au moins 75 % par des personnes physiques.<\/li>\n<\/ul>\n
Ce taux s\u2019applique pour la part des b\u00e9n\u00e9fices inf\u00e9rieure \u00e0 38 120 \u20ac. Quant au taux normal (33.33%), il s\u2019applique au montant du b\u00e9n\u00e9fice sup\u00e9rieur \u00e0 ce seuil.<\/p>\n
Remarque :<\/span> le seuil de 38 120 \u20ac est applicable sur 12 mois, et si l\u2019exercice a une dur\u00e9e diff\u00e9rente, le seuil s\u2019ajuste au prorata de la dur\u00e9e.<\/p>\n
Le taux normal de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/h3>\n
Le taux normal de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s s\u2019\u00e9l\u00e8ve \u00e0 33.33 %. Ce taux s\u2019applique sur la totalit\u00e9 du r\u00e9sultat pour les soci\u00e9t\u00e9s dont le chiffre d\u2019affaires HT d\u00e9passe 7.63 millions d\u2019euros.<\/span><\/strong><\/p>\n
Remarque :<\/span>\u00a0les organismes \u00e0 but non lucratif sont soumis \u00e0 des taux plus faibles : 24 % pour les revenus du patrimoine et 10 % pour les revenus mobiliers, certains revenus pouvant \u00eatre exon\u00e9r\u00e9s.<\/p>\n
\u00c0 cet imp\u00f4t peuvent s\u2019ajouter diverses majorations :<\/h3>\n
\n
La contribution exceptionnelle :<\/span><\/strong> elle s\u2019applique pour les entreprises dont le chiffre d\u2019affaires est sup\u00e9rieur \u00e0 250 millions d\u2019euros pour les exercices clos entre d\u00e9cembre 2011 et 2015. Elle repr\u00e9sente 5 % du chiffre d\u2019affaires,<\/li>\n
La contribution additionnelle :<\/span><\/strong> elle repr\u00e9sente 3 % des dividendes distribu\u00e9s aux actionnaires, associ\u00e9s ou d\u00e9tenteurs de parts. Les PME n’ont pas \u00e0 payer cette taxe,<\/li>\n
La contribution sociale :<\/span> <\/strong>elle s\u2019applique pour les entreprises dont l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00e9passe 763 000 \u20ac et ayant un chiffres d\u2019affaires H.T. minimum de 7.63 millions d\u2019euros.<\/li>\n<\/ul>\n
Les montants et les dates de paiement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/h2>\n
Les acomptes d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sont payables<\/span><\/strong> les 15 mars, 15 juin, 15 septembre et 15 d\u00e9cembre. Le montant par acompte repr\u00e9sente 25% de l\u2019imp\u00f4t acquitt\u00e9 au titre de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. (si cet imp\u00f4t \u00e9tait sup\u00e9rieur \u00e0 3 000\u20ac) . Dans le cas inverse, il est payable en une fois le 15 avril de l\u2019ann\u00e9e N+1. (sauf si l\u2019entreprise souhaite payer les acomptes).
\nLe solde est quant \u00e0 lui payable pour le 15 avril de l\u2019ann\u00e9e N+1. L\u2019administration oblige dor\u00e9navant de plus en plus les entreprises \u00e0 d\u00e9clarer et payer l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s par t\u00e9l\u00e9d\u00e9claration et t\u00e9l\u00e9paiement.<\/p>\n
Remarque :<\/span> l’entreprise peut diminuer le montant de l\u2019imp\u00f4t \u00e0 acquitter au titre d\u2019un exercice si elle est \u00e9ligible \u00e0 un cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n
Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ! Et retrouvez nos articles sur le blog de Valoxy :<\/p>\n
\n
Quelles diff\u00e9rences y a t-il entre une taxe et un imp\u00f4t ?<\/a><\/li>\n
Pression fiscale : Quel avenir pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ?<\/a><\/li>\n
Imp\u00f4t sur les soci\u00e9t\u00e9s \u2013 le r\u00e9sultat fiscal<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
L’imp\u00f4t sur les b\u00e9n\u00e9fices est d\u00fb par toutes les soci\u00e9t\u00e9s. Cependant, selon leur forme juridique, certaines peuvent opter pour l’Imp\u00f4t sur le Revenu (IR). Dans ce cas, le b\u00e9n\u00e9fice de l’entreprise se r\u00e9partira alors entre les associ\u00e9s. Ils paieront chacun…<\/p>\n","protected":false},"author":1,"featured_media":2452,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nImp\u00f4t sur les soci\u00e9t\u00e9s : quel choix pour l\u2019entrepreneur ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L'imp\u00f4t sur les soci\u00e9t\u00e9s est obligatoire pour les : SA, SARL, SAS et SELARL. 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