{"id":6938,"date":"2018-12-20T14:01:00","date_gmt":"2018-12-20T13:01:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2018\/12\/20\/annee-blanche-lincidence-de-certains-regimes-dexoneration-des-entreprises\/"},"modified":"2019-01-31T12:02:10","modified_gmt":"2019-01-31T11:02:10","slug":"annee-blanche-lincidence-de-certains-regimes-dexoneration-des-entreprises","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/12\/20\/annee-blanche-lincidence-de-certains-regimes-dexoneration-des-entreprises\/","title":{"rendered":"Ann\u00e9e blanche\u00a0: l\u2019incidence de certains r\u00e9gimes d\u2019exon\u00e9ration des entreprises"},"content":{"rendered":"<p>Avec la mise en \u0153uvre du pr\u00e9l\u00e8vement \u00e0 la source \u00e0 partir du 1<sup>er<\/sup>\u00a0janvier 2019, les contribuables s\u2019acquitteront en\u00a02019 de l\u2019imp\u00f4t sur les revenus de\u00a02019. Afin d\u2019\u00e9viter une double imposition, l\u2019imp\u00f4t sur les revenus de\u00a02018, normalement d\u00fb en\u00a02019, sera neutralis\u00e9 par un \u00ab\u00a0cr\u00e9dit d\u2019imp\u00f4t modernisation du recouvrement\u00a0\u00bb (CIMR). Une ann\u00e9e blanche qui ne concerne que les revenus non exceptionnels, c\u2019est-\u00e0-dire les revenus courants.<\/p>\n<p>Pour les exploitants individuels (BIC, BA, BNC), un contr\u00f4le pluriannuel va s\u2019appliquer pour d\u00e9terminer la fraction non exceptionnelle de leur b\u00e9n\u00e9fice. Plus pr\u00e9cis\u00e9ment, le b\u00e9n\u00e9fice imposable de\u00a02018 sera compar\u00e9 au b\u00e9n\u00e9fice imposable le plus \u00e9lev\u00e9 des ann\u00e9es\u00a02015, 2016 et\u00a02017, voire\u00a02019. Et ce sans qu\u2019il soit tenu compte des exon\u00e9rations dont peut b\u00e9n\u00e9ficier l\u2019entrepreneur en raison de son installation dans certaines zones du territoire (ZAFR, ZFU, ZRR\u2026).<\/p>\n<p>Le plus faible des deux b\u00e9n\u00e9fices sera alors retenu pour le calcul du CIMR. Un b\u00e9n\u00e9fice qui, cette fois, sera r\u00e9duit de l\u2019exon\u00e9ration \u00ab\u00a0zon\u00e9e\u00a0\u00bb relative \u00e0 l\u2019ann\u00e9e\u00a02018. Une m\u00e9thode qui concerne \u00e9galement, vient de pr\u00e9ciser l\u2019administration fiscale, l\u2019abattement applicable aux jeunes agriculteurs.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Exemple :<\/span> un jeune agriculteur d\u00e9gage un b\u00e9n\u00e9fice agricole (BA)\u00a02018 de 50\u00a0000\u00a0\u20ac. Sur la p\u00e9riode de comparaison, le BA le plus \u00e9lev\u00e9 est r\u00e9alis\u00e9 en\u00a02017, \u00e0 savoir 45\u00a0000\u00a0\u20ac. Pour le calcul du CIMR, il faudra donc retenir le b\u00e9n\u00e9fice de\u00a02017, qui est le plus faible. L\u2019exploitant b\u00e9n\u00e9ficiant d\u2019un abattement de 50\u00a0% pour\u00a02018, le montant retenu sera de 45\u00a0000\u00a0\u20ac\u00a0x\u00a00,50\u00a0=\u00a022\u00a0500\u00a0\u20ac.<\/p>\n<p><cite class=\"reference\"><a href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/11544-PGP.html?identifiant=BOI-RES-000019-20181031\" class=\"target-blank\"><br \/>\n               BOI-RES-000019 du 31\u00a0octobre\u00a02018<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comment se calcule le cr\u00e9dit d\u2019imp\u00f4t modernisation du recouvrement lorsqu\u2019un exploitant individuel b\u00e9n\u00e9ficie d\u2019une exon\u00e9ration en raison de son installation dans certaines zones du territoire\u00a0?<\/p>\n","protected":false},"author":5,"featured_media":6939,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-6938","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\/6938","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=6938"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6938\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6939"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}