{"id":15835,"date":"2022-11-04T11:00:00","date_gmt":"2022-11-04T10:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2022\/11\/04\/extension-du-taux-reduit-dimpot-sur-les-societes-en-faveur-des-pme\/"},"modified":"2022-12-22T12:00:13","modified_gmt":"2022-12-22T11:00:13","slug":"extension-du-taux-reduit-dimpot-sur-les-societes-en-faveur-des-pme","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2022\/11\/04\/extension-du-taux-reduit-dimpot-sur-les-societes-en-faveur-des-pme\/","title":{"rendered":"Extension du taux r\u00e9duit d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en faveur des PME"},"content":{"rendered":"<p>Depuis le 1<sup>er<\/sup>\u00a0janvier\u00a02022, les entreprises sont redevables de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au taux de 25\u00a0%, quel que soit le montant de leur chiffre d\u2019affaires.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Rappel :<\/span> en\u00a02021, les entreprises \u00e9taient redevables de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au taux de 26,5\u00a0%. Et un taux major\u00e9 \u00e0 27,5\u00a0% s\u2019appliquait \u00e0 celles dont le chiffre d\u2019affaires \u00e9tait au moins \u00e9gal \u00e0 250\u00a0M\u20ac.<\/p>\n<p>Toutefois, les petites et moyennes entreprises\u00a0(PME) dont le chiffre d\u2019affaires hors taxes n\u2019exc\u00e8de pas 10\u00a0M\u20ac profitent d\u2019un taux r\u00e9duit de 15\u00a0% jusqu\u2019\u00e0 38\u00a0120\u00a0\u20ac de b\u00e9n\u00e9fice imposable par p\u00e9riode de 12\u00a0mois.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> pour les PME constitu\u00e9es sous forme de soci\u00e9t\u00e9, le capital doit, en outre, \u00eatre enti\u00e8rement lib\u00e9r\u00e9 \u00e0 la cl\u00f4ture de l\u2019exercice concern\u00e9 et d\u00e9tenu, de mani\u00e8re continue, pour au moins 75\u00a0% par des personnes physiques ou par des soci\u00e9t\u00e9s r\u00e9alisant un chiffre d\u2019affaires inf\u00e9rieur \u00e0 10\u00a0M\u20ac et dont le capital, enti\u00e8rement lib\u00e9r\u00e9, est directement d\u00e9tenu de mani\u00e8re continue pour au moins 75\u00a0% par des personnes physiques.<\/p>\n<p>Le projet de loi de finances pour\u00a02023 pr\u00e9voit de rehausser le plafond de b\u00e9n\u00e9fice relevant de ce taux r\u00e9duit de 38\u00a0120\u00a0\u20ac \u00e0 42\u00a0500\u00a0\u20ac. Cette mesure s\u2019appliquerait d\u00e8s l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb au titre des exercices clos \u00e0 compter du 31\u00a0d\u00e9cembre\u00a02022.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www2.assemblee-nationale.fr\/static\/16\/pdf\/273.pdf\" class=\"target-blank\"><br \/>\n               Art.\u00a04\u00a0sexies, projet de loi de finances pour\u00a02023 (1re\u00a0partie), 19\u00a0octobre\u00a02022, engagement de responsabilit\u00e9 du gouvernement (art.\u00a049.\u00a03)<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le plafond de b\u00e9n\u00e9fice relevant du taux r\u00e9duit d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s de 15\u00a0% applicable aux petites et moyennes entreprises\u00a0(PME) serait relev\u00e9 \u00e0 42\u00a0500\u00a0\u20ac.<\/p>\n","protected":false},"author":5,"featured_media":15836,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[29,32,46],"class_list":["post-15835","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-agriculture","tag-entrepreneurs","tag-immobilier-btp","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/15835","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=15835"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/15835\/revisions"}],"predecessor-version":[{"id":15841,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/15835\/revisions\/15841"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/15836"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=15835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=15835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=15835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}