{"id":8381,"date":"2019-08-26T14:00:00","date_gmt":"2019-08-26T12:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2019\/08\/26\/noubliez-pas-votre-second-acompte-de-cvae-2\/"},"modified":"2019-10-16T12:02:09","modified_gmt":"2019-10-16T10:02:09","slug":"noubliez-pas-votre-second-acompte-de-cvae-2","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2019\/08\/26\/noubliez-pas-votre-second-acompte-de-cvae-2\/","title":{"rendered":"N\u2019oubliez pas votre second\u00a0acompte de CVAE\u00a0!"},"content":{"rendered":"<p>Si vous relevez du champ d\u2019application de la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE), qui constitue la seconde composante de la contribution \u00e9conomique territoriale (CET), vous pouvez \u00eatre redevable au 16\u00a0septembre\u00a02019 d\u2019un acompte au titre de cet imp\u00f4t.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Rappel :<\/span> les entreprises redevables de la CVAE sont celles qui sont imposables \u00e0 la cotisation fonci\u00e8re des entreprises (CFE) et qui r\u00e9alisent un chiffre d\u2019affaires\u00a0HT sup\u00e9rieur ou \u00e9gal \u00e0 500\u00a0000\u00a0\u20ac, quels que soient leur statut juridique, leur activit\u00e9 ou leur r\u00e9gime d\u2019imposition, sauf exon\u00e9rations.<\/p>\n<p>Cet acompte n\u2019est \u00e0 r\u00e9gler que si votre CVAE\u00a02018 a exc\u00e9d\u00e9 3\u00a0000\u00a0\u20ac. Son montant est \u00e9gal \u00e0 50\u00a0% de la CVAE due au titre de\u00a02019, d\u00e9termin\u00e9e sur la base de la valeur ajout\u00e9e mentionn\u00e9e dans votre derni\u00e8re d\u00e9claration de r\u00e9sultats exig\u00e9e \u00e0 la date de paiement de l\u2019acompte.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 noter :<\/span> la CVAE correspond \u00e0 un pourcentage de la valeur ajout\u00e9e compris, selon le chiffre d\u2019affaires de l\u2019entreprise, entre\u00a00,5 et 1,5\u00a0%. Elle est, en principe, major\u00e9e de la taxe pour frais de chambres de commerce et d\u2019industrie et des frais de gestion.<\/p>\n<p>L\u2019acompte doit obligatoirement \u00eatre t\u00e9l\u00e9d\u00e9clar\u00e9 \u00e0 l\u2019aide du relev\u00e9 n\u00b0\u00a01329-AC et t\u00e9l\u00e9r\u00e9gl\u00e9 de fa\u00e7on spontan\u00e9e. Attention donc, car aucun avis d\u2019imposition ne vous sera envoy\u00e9.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 savoir :<\/span> le versement du solde de CVAE n\u2019interviendra, le cas \u00e9ch\u00e9ant, qu\u2019\u00e0 l\u2019occasion de la d\u00e9claration de r\u00e9gularisation et de liquidation n\u00b0\u00a01329-DEF, en fonction des acomptes vers\u00e9s le 17\u00a0juin et le 16\u00a0septembre\u00a02019. D\u00e9claration qui devra \u00eatre souscrite par voie \u00e9lectronique en mai\u00a02020.<\/p>\n<p>Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le second\u00a0acompte de cotisation sur la valeur ajout\u00e9e des entreprises (CVAE) doit \u00eatre r\u00e9gl\u00e9 au plus tard le 16\u00a0septembre prochain.<\/p>\n","protected":false},"author":5,"featured_media":8382,"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":[29,32,46],"class_list":["post-8381","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\/8381"}],"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=8381"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8381\/revisions"}],"predecessor-version":[{"id":8412,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/8381\/revisions\/8412"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/8382"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=8381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=8381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=8381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}