{"id":9209,"date":"2020-01-16T10:00:00","date_gmt":"2020-01-16T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2020\/01\/16\/modification-de-la-trajectoire-de-baisse-de-limpot-sur-les-societes\/"},"modified":"2020-03-02T12:02:10","modified_gmt":"2020-03-02T11:02:10","slug":"modification-de-la-trajectoire-de-baisse-de-limpot-sur-les-societes","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2020\/01\/16\/modification-de-la-trajectoire-de-baisse-de-limpot-sur-les-societes\/","title":{"rendered":"Modification de la trajectoire de baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s"},"content":{"rendered":"

La trajectoire de baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est, une nouvelle fois, modifi\u00e9e pour les entreprises dont le chiffre d\u2019affaires est sup\u00e9rieur ou \u00e9gal \u00e0 250\u00a0M\u20ac. Ainsi, en\u00a02020, le taux de 28\u00a0%, qui devait normalement profiter \u00e0 toutes les entreprises, quel que soit le montant de leur b\u00e9n\u00e9fice, est fix\u00e9, pour elles, \u00e0 31\u00a0% pour la fraction de leur b\u00e9n\u00e9fice exc\u00e9dant 500\u00a0000\u00a0\u20ac. Et, en\u00a02021, un taux de 27,5\u00a0%, au lieu de 26,5\u00a0% pour les autres entreprises, s\u2019appliquera \u00e0 la totalit\u00e9 de leur b\u00e9n\u00e9fice.<\/p>\n

Seule la derni\u00e8re \u00e9tape de la baisse de l\u2019imp\u00f4t est, pour l\u2019heure, \u00e9pargn\u00e9e puisque le taux de 25\u00a0%, pr\u00e9vu \u00e0 compter de\u00a02022, est maintenu pour l\u2019ensemble des entreprises.<\/p>\n

\n Pr\u00e9cision :<\/span> un taux r\u00e9duit de 15\u00a0%, jusqu\u2019\u00e0 38\u00a0120\u00a0\u20ac de b\u00e9n\u00e9fice, s\u2019applique aux entreprises dont le chiffre d\u2019affaires n\u2019exc\u00e8de pas 7,63\u00a0M\u20ac.<\/p>\n\n\n\n\n\n\n\n\n\n
Baisse progressive de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/span><\/caption>\n
Exercices ouverts \u00e0 compter de<\/th>\nEntreprises dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 250\u00a0M\u20ac<\/th>\nEntreprises dont le chiffre d\u2019affaires est sup\u00e9rieur ou \u00e9gal \u00e0 250\u00a0M\u20ac<\/th>\n<\/tr>\n<\/thead>\n
2018<\/td>\n– 28\u00a0% jusqu\u2019\u00e0 500\u00a0000\u00a0\u20ac de b\u00e9n\u00e9fice
– 33\u00a01\/3\u00a0% au-del\u00e0 de 500\u00a0000\u00a0\u20ac<\/td>\n		– 28\u00a0% jusqu\u2019\u00e0 500\u00a0000\u00a0\u20ac de b\u00e9n\u00e9fice
– 33\u00a01\/3\u00a0% au-del\u00e0 de 500\u00a0000\u00a0\u20ac<\/td>\n<\/tr>\n
2019<\/td>\n– 28\u00a0% jusqu\u2019\u00e0 500\u00a0000\u00a0\u20ac de b\u00e9n\u00e9fice
– 31\u00a0% au-del\u00e0 de 500\u00a0000\u00a0\u20ac<\/td>\n		– 28\u00a0% jusqu\u2019\u00e0 500\u00a0000\u00a0\u20ac de b\u00e9n\u00e9fice
– 33\u00a01\/3\u00a0% au-del\u00e0 de 500\u00a0000\u00a0\u20ac<\/td>\n<\/tr>\n
2020<\/td>\n28\u00a0%<\/td>\n– 28\u00a0% jusqu\u2019\u00e0 500\u00a0000\u00a0\u20ac de b\u00e9n\u00e9fice
– 31\u00a0% au-del\u00e0 de 500\u00a0000\u00a0\u20ac<\/td>\n<\/tr>\n
2021<\/td>\n26,5\u00a0%<\/td>\n27,5\u00a0%<\/td>\n<\/tr>\n
2022<\/td>\n25\u00a0%<\/td>\n25\u00a0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\n Art.\u00a039, loi n\u00b0\u00a02019-1479 du 28\u00a0d\u00e9cembre\u00a02019, JO du\u00a029
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":"

La baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s s\u2019av\u00e8re moins rapide que pr\u00e9vue pour les grandes entreprises.<\/p>\n","protected":false},"author":5,"featured_media":9210,"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-9209","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\/9209"}],"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=9209"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/9209\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/9210"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=9209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=9209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=9209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}