{"id":9879,"date":"2019-11-28T00:00:00","date_gmt":"2019-11-28T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/baisse-impots-societes-grandes-entreprises\/"},"modified":"2019-11-28T00:00:00","modified_gmt":"2019-11-28T00:00:00","slug":"baisse-impots-societes-grandes-entreprises","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/baisse-impots-societes-grandes-entreprises\/","title":{"rendered":"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises"},"content":{"rendered":"

En\u00a02019, le taux normal de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong> devait \u00eatre maintenu \u00e0 28\u00a0% sur la fraction de b\u00e9n\u00e9fice inf\u00e9rieure ou \u00e9gale \u00e0 500\u00a0000\u00a0\u20ac et passer de 33\u00a01\/3\u00a0% \u00e0 31\u00a0% au-del\u00e0 de cette limite.<\/p>\n

Pr\u00e9cision :\u00a0un 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><\/blockquote>\n

Mais une r\u00e9cente loi vient de revenir sur cette trajectoire de baisse. Ainsi, pour les exercices ouverts en\u00a02019, le taux de 33,1\/3\u00a0% sur la fraction de b\u00e9n\u00e9fice sup\u00e9rieure \u00e0 500\u00a0000\u00a0\u20ac est conserv\u00e9 pour les entreprises dont le chiffre d\u2019affaires est au moins \u00e9gal \u00e0 250\u00a0M\u20ac. En revanche, le taux de 31\u00a0% s\u2019applique \u00e0 celles dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 ce seuil. Quant au taux de 28\u00a0%, qui concerne la fraction de b\u00e9n\u00e9fices inf\u00e9rieure ou \u00e9gale \u00e0 500\u00a0000\u00a0\u20ac<\/strong>, il reste inchang\u00e9 pour toutes les entreprises.<\/p>\n

\u00c0 noter :\u00a0cette modification s\u2019applique aux exercices clos \u00e0 compter du 6\u00a0mars\u00a02019.<\/p><\/blockquote>\n

Encore du changement \u00e0 venir\u00a0?<\/h2>\n

La suite de la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/a> n\u2019est pas remise en cause par cette loi. Elle doit se poursuivre en\u00a02020 avec un taux qui s\u2019\u00e9tablira \u00e0 28\u00a0% pour toutes les entreprises, quel que soit le montant de leur b\u00e9n\u00e9fice, puis en\u00a02021 avec un taux ramen\u00e9 \u00e0 26,5\u00a0%, et s\u2019ach\u00e8vera \u00e0 compter de\u00a02022 par un taux de 25\u00a0%.<\/p>\n

Pour autant, cette feuille de route pourrait encore faire l\u2019objet de changement pour les entreprises r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur ou \u00e9gal \u00e0 250\u00a0M\u20ac. En effet, au cours de l\u2019\u00e9t\u00e9, le gouvernement a annonc\u00e9 les principales mesures fiscales<\/strong> qui devraient figurer dans le projet de loi de finances pour\u00a02020. Et parmi elles, figure un taux fix\u00e9 \u00e0 31\u00a0% pour la fraction de b\u00e9n\u00e9fices exc\u00e9dant 500\u00a0000\u00a0\u20ac au titre des exercices ouverts en\u00a02020, au lieu du taux de 28\u00a0% actuellement pr\u00e9vu. \u00c0 suivre donc\u2026<\/p>\n

Pour plus d’informations n’h\u00e9sitez pas \u00e0 consulter l’article 4 de la loi n\u00b02019-759<\/a> du 24 juillet 2019, publi\u00e9 au JO du 25.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les entreprises qui réalisent un chiffre d’affaires supérieur ou égal à 250 M€ ne bénéficieront pas de la baisse de l’impôt sur les sociétés<\/strong> en 2019.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9879","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"\nMarche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises | Abeille Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"Les entreprises qui réalisent un chiffre d’affaires supérieur ou égal à 250 M€ ne bénéficieront pas de la baisse de l’impôt sur les sociétés en 2019.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/\" \/>\n<meta property=\"og:site_name\" content=\"Abeille Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-28T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"abeille\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"abeille\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/\"},\"author\":{\"name\":\"abeille\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/e4542ce115cbaffa18678384edb2ff3a\"},\"headline\":\"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises\",\"datePublished\":\"2019-11-28T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/\"},\"wordCount\":351,\"commentCount\":0,\"articleSection\":[\"Juridiques\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/\",\"url\":\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/\",\"name\":\"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises | Abeille Avocats\",\"isPartOf\":{\"@id\":\"https:\/\/abeille.law\/#website\"},\"datePublished\":\"2019-11-28T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/e4542ce115cbaffa18678384edb2ff3a\"},\"breadcrumb\":{\"@id\":\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/abeille.law\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/abeille.law\/#website\",\"url\":\"https:\/\/abeille.law\/\",\"name\":\"Abeille Avocats\",\"description\":\"\",\"alternateName\":\"Abeille Avocats\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/abeille.law\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/e4542ce115cbaffa18678384edb2ff3a\",\"name\":\"abeille\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/2fb2fba12ee04aaa181ee5a23ebd4173.jpg?ver=1777551493\",\"contentUrl\":\"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/2fb2fba12ee04aaa181ee5a23ebd4173.jpg?ver=1777551493\",\"caption\":\"abeille\"},\"sameAs\":[\"http:\/\/abeille.test\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises | Abeille Avocats","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/","og_locale":"en_US","og_type":"article","og_title":"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises | Abeille Avocats","og_description":"Les entreprises qui réalisent un chiffre d’affaires supérieur ou égal à 250 M€ ne bénéficieront pas de la baisse de l’impôt sur les sociétés en 2019.","og_url":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/","og_site_name":"Abeille Avocats","article_published_time":"2019-11-28T00:00:00+00:00","author":"abeille","twitter_card":"summary_large_image","twitter_misc":{"Written by":"abeille","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/#article","isPartOf":{"@id":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/"},"author":{"name":"abeille","@id":"https:\/\/abeille.law\/#\/schema\/person\/e4542ce115cbaffa18678384edb2ff3a"},"headline":"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises","datePublished":"2019-11-28T00:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/"},"wordCount":351,"commentCount":0,"articleSection":["Juridiques"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/","url":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/","name":"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises | Abeille Avocats","isPartOf":{"@id":"https:\/\/abeille.law\/#website"},"datePublished":"2019-11-28T00:00:00+00:00","author":{"@id":"https:\/\/abeille.law\/#\/schema\/person\/e4542ce115cbaffa18678384edb2ff3a"},"breadcrumb":{"@id":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/abeille.law\/baisse-impots-societes-grandes-entreprises\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/abeille.law\/en\/"},{"@type":"ListItem","position":2,"name":"Marche arri\u00e8re sur la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des grandes entreprises"}]},{"@type":"WebSite","@id":"https:\/\/abeille.law\/#website","url":"https:\/\/abeille.law\/","name":"Abeille Avocats","description":"","alternateName":"Abeille Avocats","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/abeille.law\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/abeille.law\/#\/schema\/person\/e4542ce115cbaffa18678384edb2ff3a","name":"abeille","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/abeille.law\/#\/schema\/person\/image\/","url":"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/2fb2fba12ee04aaa181ee5a23ebd4173.jpg?ver=1777551493","contentUrl":"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/2fb2fba12ee04aaa181ee5a23ebd4173.jpg?ver=1777551493","caption":"abeille"},"sameAs":["http:\/\/abeille.test"]}]}},"_links":{"self":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts\/9879","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/comments?post=9879"}],"version-history":[{"count":0,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts\/9879\/revisions"}],"wp:attachment":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/media?parent=9879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/categories?post=9879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/tags?post=9879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}