{"id":16639,"date":"2023-04-06T14:10:00","date_gmt":"2023-04-06T12:10:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2023\/04\/06\/paiement-de-limpot-sur-les-societes-limputation-des-credits-dimpot-etranger\/"},"modified":"2023-06-06T12:02:15","modified_gmt":"2023-06-06T10:02:15","slug":"paiement-de-limpot-sur-les-societes-limputation-des-credits-dimpot-etranger","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/04\/06\/paiement-de-limpot-sur-les-societes-limputation-des-credits-dimpot-etranger\/","title":{"rendered":"Paiement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0: l\u2019imputation des cr\u00e9dits d\u2019imp\u00f4t \u00e9tranger"},"content":{"rendered":"<p>Les grandes entreprises (CA\u00a0HT\u00a0&gt;\u00a07,63\u00a0M\u20ac) relevant de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s peuvent \u00eatre soumises \u00e0 une contribution sociale de 3,3\u00a0%.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> sont soumises \u00e0 cette contribution les entreprises dont le montant de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s exc\u00e8de 763\u00a0000\u00a0\u20ac.<\/p>\n<p>Cette contribution sociale doit \u00eatre calcul\u00e9e et t\u00e9l\u00e9pay\u00e9e de fa\u00e7on spontan\u00e9e par les entreprises. \u00c0 ce titre, elles doivent verser quatre acomptes trimestriels aux dates pr\u00e9vues pour le paiement des acomptes d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, puis le solde au plus tard \u00e0 la date pr\u00e9vue pour le paiement du solde de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 noter :<\/span> les entreprises dont le montant de la contribution sociale n\u2019exc\u00e8de pas 3\u00a0000\u00a0\u20ac sont dispens\u00e9es d\u2019acomptes.<\/p>\n<p>Mais attention, les cr\u00e9dits d\u2019imp\u00f4t auxquels une entreprise a \u00e9ventuellement droit ne peuvent pas \u00eatre utilis\u00e9s pour s\u2019acquitter de cette contribution. Except\u00e9, admet l\u2019administration fiscale, s\u2019il s\u2019agit de cr\u00e9dits d\u2019imp\u00f4t attach\u00e9s \u00e0 des revenus de source \u00e9trang\u00e8re dont les conventions fiscales autorisent l\u2019imputation sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, cette imputation sur la contribution sociale \u00e9tait limit\u00e9e au montant des cr\u00e9dits d\u2019imp\u00f4t qui n\u2019avait pas pu \u00eatre imput\u00e9 sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. D\u00e9sormais, l\u2019ordre d\u2019imputation des cr\u00e9dits d\u2019imp\u00f4t \u00e9tranger sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et sur la contribution sociale peut \u00eatre d\u00e9termin\u00e9 librement. Autrement dit, les entreprises peuvent choisir de d\u00e9duire les cr\u00e9dits d\u2019imp\u00f4t \u00e9tranger, en priorit\u00e9, sur la contribution sociale.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/3493-PGP.html\/identifiant=BOI-IS-AUT-10-30-20230301\" class=\"target-blank\"><br \/>\n               BOI-IS-AUT-10-30 du 1er\u00a0mars\u00a02023, n\u00b0\u00a0100<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2023<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises peuvent d\u00e9sormais choisir librement l\u2019ordre d\u2019imputation de leurs cr\u00e9dits d\u2019imp\u00f4t \u00e9tranger sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et sur la contribution sociale.<\/p>\n","protected":false},"author":5,"featured_media":16640,"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":[],"class_list":["post-16639","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16639"}],"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=16639"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16639\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/16640"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}