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  • BF BC (+RTGR) (+6) CND: IS TX Bce 200000 MI 0,2 (TTC) ME

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    SaadBourouis
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    This document discusses corporate income tax rates and calculations in France. It provides examples of different tax rates that companies would pay (10%, 15%, 25%, 35%) depending on their taxable income. It also discusses how to calculate the minimum tax amount (MI) which is a percentage of total annual revenue, and how loss-making companies can deduct losses from profits in future years to reduce their tax liability.

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    This document discusses corporate income tax rates and calculations in France. It provides examples of different tax rates that companies would pay (10%, 15%, 25%, 35%) depending on their taxable income. It also discusses how to calculate the minimum tax amount (MI) which is a percentage of total annual revenue, and how loss-making companies can deduct losses from profits in future years to reduce their tax liability.

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    9 views2 pages

    BF BC (+RTGR) (+6) CND: IS TX Bce 200000 MI 0,2 (TTC) ME

    Uploaded by

    SaadBourouis
    This document discusses corporate income tax rates and calculations in France. It provides examples of different tax rates that companies would pay (10%, 15%, 25%, 35%) depending on their taxable income. It also discusses how to calculate the minimum tax amount (MI) which is a percentage of total annual revenue, and how loss-making companies can deduct losses from profits in future years to reduce their tax liability.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 2

    IS Tx* Bfe 10%

    15%
    25%
    35%

    Sté insuffisament bénéficiare MI Tx IS 15%


    sté déficitaire 25%
    35%

    MI Tx IS 10%

    Exemple
    Sté tx 25% IS=tx*Bce 200000
    Bce 800,000 MI=0,2%CA(TTC)
    CA 3,600,000 ME
    TVA 19%

    Exemple
    Sté tx 10% IS=tx *Bce 120000
    Bce 1,200,000 MI=0,1%*CA(TTC)
    CA 5,600,000 ME
    tva 13%

    Sté
    twx 35% IS néant
    Rst -800,000 MI=0,2%*CA(TTC)
    CA 60000 ME
    TVA 19%

    6
    Rst compt classe7-classe6 BF BC + Réingtions-Deductions
    Prts - Charges
    R2intgrtionCND
    déduion PNI

    BF BC (+Rtgr)
    (+6)
    CND
    MI 0,2%CA(TTC)
    ME 500

    MI 0,1% CA(TTC)
    ME 300

    Isd 200,000
    1368
    500

    Isd 120,000
    6328
    300

    Déficit
    142.8 Isd ME 500
    500

    -7
    gtions-Deductions BC + CND - PNI

    (-Dédction)
    (-7)
    PNI

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