@socialgouv/fiches-vdd 2.1144.0 → 2.1145.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/index.json +216 -216
- package/data/index.json +75394 -75394
- package/data/particuliers/F13839.json +3089 -675
- package/data/particuliers/F13943.json +934 -824
- package/data/particuliers/F984.json +3 -9
- package/data/particuliers/N67.json +1 -3
- package/data/particuliers/R11499.json +2 -4
- package/data/particuliers/R14668.json +1 -1
- package/data/particuliers/R3120.json +64 -1
- package/data/particuliers/R31528.json +68 -0
- package/data/particuliers/R49471.json +1 -1
- package/data/particuliers/R51187.json +68 -0
- package/data/particuliers/R62211.json +103 -1
- package/data/particuliers/index.json +5306 -5306
- package/data/professionnels/F22257.json +1 -1
- package/data/professionnels/F22790.json +1 -1
- package/data/professionnels/F23510.json +1 -1
- package/data/professionnels/F23543.json +1 -1
- package/data/professionnels/F23575.json +1 -1
- package/data/professionnels/F23628.json +1 -1
- package/data/professionnels/F23961.json +1 -1
- package/data/professionnels/F24024.json +1 -1
- package/data/professionnels/F31265.json +1 -1
- package/data/professionnels/F31973.json +1 -1
- package/data/professionnels/F32042.json +1 -1
- package/data/professionnels/F32266.json +1 -1
- package/data/professionnels/F32886.json +1 -1
- package/data/professionnels/F32918.json +1 -1
- package/data/professionnels/F32963.json +8856 -1851
- package/data/professionnels/F32966.json +1 -1
- package/data/professionnels/F33162.json +1 -1
- package/data/professionnels/F33465.json +1 -1
- package/data/professionnels/F33816.json +2 -2
- package/data/professionnels/F34799.json +1 -1
- package/data/professionnels/F35974.json +119 -105
- package/data/professionnels/F36065.json +3 -3
- package/data/professionnels/F36249.json +334 -1287
- package/data/professionnels/F36625.json +2 -2
- package/data/professionnels/F36653.json +1 -1
- package/data/professionnels/F36708.json +2 -2
- package/data/professionnels/F36714.json +2 -2
- package/data/professionnels/F36715.json +2 -2
- package/data/professionnels/F36717.json +2 -2
- package/data/professionnels/F37353.json +2 -2
- package/data/professionnels/F37411.json +1 -1
- package/data/professionnels/N13442.json +1 -1
- package/data/professionnels/N32113.json +2 -2
- package/data/professionnels/R14668.json +1 -1
- package/data/professionnels/R18889.json +1 -1
- package/data/professionnels/R3120.json +64 -1
- package/data/professionnels/R49471.json +1 -1
- package/data/professionnels/R51320.json +4 -4
- package/data/professionnels/R61360.json +1 -1
- package/data/professionnels/R61365.json +1 -1
- package/data/professionnels/R62211.json +579 -0
- package/data/professionnels/index.json +2043 -2043
- package/package.json +1 -1
- package/data/professionnels/R61361.json +0 -330
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"text": "Revenus du micro-entrepreneur
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"text": "En tant que micro-entrepreneur, votre rémunération dépend du chiffre d'affaires que génère votre activité."
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"text": "Qu'est ce que le chiffre d'affaires ?"
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"text": "Le montant du chiffre d'affaires de votre micro-entreprise correspond à la somme de vos ventes (biens et prestations de services) sur une période généralement "
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"text": "L'essentiel à connaître"
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"text": "Votre rémunération dépend de votre chiffre d'affaires."
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"text": "En effet, c'est à vous de déterminer vos revenus, par rapport au montant qu'il vous reste après le paiement de vos impôts, de vos cotisations sociales et de vos autres obligations mensuelles (charges liées au local, fournisseurs...)."
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"text": "Il n'y a pas de règle, vous pouvez décider de vous verser une rémunération fixe chaque mois ou bien de re-calculer votre rémunération chaque mois."
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"text": "Votre patrimoine personnel et celui de votre entreprise sont liés. C'est pourquoi lorsque vous souhaitez vous rémunérer, vous pouvez le faire quand vous le souhaitez sans avoir à faire un bulletin de salaire."
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"text": "Vos impôts et vos cotisations sociales sont calculées et prélevées sur votre chiffre d'affaires"
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"text": "si vous souhaitez vous verser une rémunération, vous devez avoir une "
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"text": "égale à 12 mois"
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"text": ". On appelle cette période un "
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"attributes": {
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"LienID": "R1169",
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"type": "Définition de glossaire"
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"text": "Le montant de votre chiffre d'affaires doit être "
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "F23257",
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"type": "Fiche Question-réponse conditionnée",
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"audience": "Professionnels"
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{
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"text": "règles fiscale"
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"text": "Tout ce qu'il faut savoir sur la fiscalité des entreprises"
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"text": " en ligne à l'administration fiscale et à l'Urssaf afin que l'impôt et les cotisations sociales soient prélevées."
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"text": "Le montant des cotisations et de l'impôt sur le revenu dû est automatiquement calculé en fonction du taux correspondant à l'activité lors de la déclaration."
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@@ -825,819 +606,98 @@
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"text": "En tant que micro-entrepreneur, vous n'avez pas de salaire à proprement parler. En effet, le montant de vos revenus va dépendre de ce qu'il reste une fois que toutes les charges ont été soustraites de votre chiffre d'affaires."
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"text": "Votre entreprise est imposée à l'impôt sur le revenu"
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"text": "Votre rémunération "
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{
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|
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"children": [
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|
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{
|
|
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|
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"type": "text",
|
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899
|
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"text": "dépend de votre chiffre d'affaires"
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|
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|
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}
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|
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|
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]
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|
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|
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{
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|
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|
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"type": "text",
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|
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|
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"text": "En effet, c'est à vous de déterminer vos revenus, par rapport au montant qu'il vous reste après le paiement de vos impôts, de vos cotisations sociales et de vos autres obligations mensuelles (charges liées au local, fournisseurs...)."
|
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|
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"children": [
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|
-
{
|
|
924
|
-
"type": "text",
|
|
925
|
-
"text": "Il n'y a pas de règle, vous pouvez décider de vous verser une rémunération fixe ou bien de re-calculer votre rémunération chaque mois."
|
|
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|
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}
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|
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{
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|
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"type": "text",
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|
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"text": "Vos impôts sont calculés et prélevés sur votre chiffre d'affaires."
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|
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|
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}
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|
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|
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]
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},
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{
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"type": "element",
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"children": [
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{
|
|
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|
-
"type": "text",
|
|
945
|
-
"text": "Vos cotisations sociales sont calculées par rapport à votre chiffre d'affaires, vous devrez ensuite en effectuer les versements."
|
|
946
|
-
}
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|
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|
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]
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{
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"type": "element",
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"name": "Cas",
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"children": [
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{
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"type": "element",
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"name": "Titre",
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|
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"children": [
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|
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|
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{
|
|
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|
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"type": "text",
|
|
961
|
-
"text": "Votre entreprise est imposée à l'impôt sur les sociétés"
|
|
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|
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}
|
|
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|
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]
|
|
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|
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},
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{
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|
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"type": "element",
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|
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"name": "BlocCas",
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"attributes": {
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|
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"affichage": "radio"
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},
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"children": [
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{
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"type": "element",
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"name": "Cas",
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"children": [
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{
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|
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"type": "element",
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"name": "Titre",
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"children": [
|
|
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|
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{
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|
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|
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"type": "text",
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|
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"text": "Vous êtes gérant de votre entreprise"
|
|
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|
-
}
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|
-
]
|
|
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|
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},
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|
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"type": "element",
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|
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"name": "Paragraphe",
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|
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"children": [
|
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990
|
-
{
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|
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|
-
"type": "text",
|
|
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|
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"text": "Dividendes"
|
|
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|
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}
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|
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|
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]
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|
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|
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},
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|
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|
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"type": "element",
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|
-
"name": "Paragraphe",
|
|
999
|
-
"children": [
|
|
1000
|
-
{
|
|
1001
|
-
"type": "text",
|
|
1002
|
-
"text": "En fin d'exercice comptable, vous pouvez déterminer si une distribution de dividendes aura lieu."
|
|
1003
|
-
}
|
|
1004
|
-
]
|
|
1005
|
-
},
|
|
1006
|
-
{
|
|
1007
|
-
"type": "element",
|
|
1008
|
-
"name": "Paragraphe",
|
|
1009
|
-
"children": [
|
|
1010
|
-
{
|
|
1011
|
-
"type": "text",
|
|
1012
|
-
"text": "Cette distribution "
|
|
1013
|
-
},
|
|
1014
|
-
{
|
|
1015
|
-
"type": "element",
|
|
1016
|
-
"name": "MiseEnEvidence",
|
|
1017
|
-
"children": [
|
|
1018
|
-
{
|
|
1019
|
-
"type": "text",
|
|
1020
|
-
"text": "dépend des bénéfices réalisés par votre entreprise"
|
|
1021
|
-
}
|
|
1022
|
-
]
|
|
1023
|
-
},
|
|
1024
|
-
{
|
|
1025
|
-
"type": "text",
|
|
1026
|
-
"text": " et de ses besoins."
|
|
1027
|
-
}
|
|
1028
|
-
]
|
|
1029
|
-
},
|
|
1030
|
-
{
|
|
1031
|
-
"type": "element",
|
|
1032
|
-
"name": "Paragraphe",
|
|
1033
|
-
"children": [
|
|
1034
|
-
{
|
|
1035
|
-
"type": "text",
|
|
1036
|
-
"text": "Vous devez déclarer les dividendes que vous recevez."
|
|
1037
|
-
}
|
|
1038
|
-
]
|
|
1039
|
-
},
|
|
1040
|
-
{
|
|
1041
|
-
"type": "element",
|
|
1042
|
-
"name": "Paragraphe",
|
|
1043
|
-
"children": [
|
|
1044
|
-
{
|
|
1045
|
-
"type": "text",
|
|
1046
|
-
"text": "Ils sont "
|
|
1047
|
-
},
|
|
1048
|
-
{
|
|
1049
|
-
"type": "element",
|
|
1050
|
-
"name": "LienInterne",
|
|
1051
|
-
"attributes": {
|
|
1052
|
-
"LienPublication": "F32963",
|
|
1053
|
-
"type": "Fiche d'information conditionnée",
|
|
1054
|
-
"audience": "Professionnels"
|
|
1055
|
-
},
|
|
1056
|
-
"children": [
|
|
1057
|
-
{
|
|
1058
|
-
"type": "text",
|
|
1059
|
-
"text": "imposés"
|
|
1060
|
-
}
|
|
1061
|
-
]
|
|
1062
|
-
},
|
|
1063
|
-
{
|
|
1064
|
-
"type": "text",
|
|
1065
|
-
"text": " dans la catégorie des revenus de capitaux mobiliers."
|
|
1066
|
-
}
|
|
1067
|
-
]
|
|
1068
|
-
},
|
|
1069
|
-
{
|
|
1070
|
-
"type": "element",
|
|
1071
|
-
"name": "Paragraphe",
|
|
1072
|
-
"children": [
|
|
1073
|
-
{
|
|
1074
|
-
"type": "text",
|
|
1075
|
-
"text": "Les dividendes que vous percevez sont soumis aux cotisations sociales pour la part qui excède "
|
|
1076
|
-
},
|
|
1077
|
-
{
|
|
1078
|
-
"type": "element",
|
|
1079
|
-
"name": "Valeur",
|
|
1080
|
-
"children": [
|
|
1081
|
-
{
|
|
1082
|
-
"type": "text",
|
|
1083
|
-
"text": "10 %"
|
|
1084
|
-
}
|
|
1085
|
-
]
|
|
1086
|
-
},
|
|
1087
|
-
{
|
|
1088
|
-
"type": "text",
|
|
1089
|
-
"text": " du bénéfice net de votre entreprise."
|
|
1090
|
-
}
|
|
1091
|
-
]
|
|
1092
|
-
},
|
|
1093
|
-
{
|
|
1094
|
-
"type": "element",
|
|
1095
|
-
"name": "Paragraphe",
|
|
1096
|
-
"children": [
|
|
1097
|
-
{
|
|
1098
|
-
"type": "text",
|
|
1099
|
-
"text": "Rémunération"
|
|
1100
|
-
}
|
|
1101
|
-
]
|
|
1102
|
-
},
|
|
1103
|
-
{
|
|
1104
|
-
"type": "element",
|
|
1105
|
-
"name": "Paragraphe",
|
|
1106
|
-
"children": [
|
|
1107
|
-
{
|
|
1108
|
-
"type": "text",
|
|
1109
|
-
"text": "En tant que dirigeant de votre entreprise, vous pouvez recevoir une "
|
|
1110
|
-
},
|
|
1111
|
-
{
|
|
1112
|
-
"type": "element",
|
|
1113
|
-
"name": "MiseEnEvidence",
|
|
1114
|
-
"children": [
|
|
1115
|
-
{
|
|
1116
|
-
"type": "text",
|
|
1117
|
-
"text": "rémunération"
|
|
1118
|
-
}
|
|
1119
|
-
]
|
|
1120
|
-
},
|
|
1121
|
-
{
|
|
1122
|
-
"type": "text",
|
|
1123
|
-
"text": " dont vous déterminez le montant."
|
|
1124
|
-
}
|
|
1125
|
-
]
|
|
1126
|
-
},
|
|
1127
|
-
{
|
|
1128
|
-
"type": "element",
|
|
1129
|
-
"name": "Paragraphe",
|
|
1130
|
-
"children": [
|
|
1131
|
-
{
|
|
1132
|
-
"type": "text",
|
|
1133
|
-
"text": "Il existe "
|
|
1134
|
-
},
|
|
1135
|
-
{
|
|
1136
|
-
"type": "element",
|
|
1137
|
-
"name": "MiseEnEvidence",
|
|
1138
|
-
"children": [
|
|
1139
|
-
{
|
|
1140
|
-
"type": "text",
|
|
1141
|
-
"text": "3 formes"
|
|
1142
|
-
}
|
|
1143
|
-
]
|
|
1144
|
-
},
|
|
1145
|
-
{
|
|
1146
|
-
"type": "text",
|
|
1147
|
-
"text": " de rémunération possibles :"
|
|
1148
|
-
}
|
|
1149
|
-
]
|
|
1150
|
-
},
|
|
1151
|
-
{
|
|
1152
|
-
"type": "element",
|
|
1153
|
-
"name": "Liste",
|
|
1154
|
-
"attributes": {
|
|
1155
|
-
"type": "puce"
|
|
1156
|
-
},
|
|
1157
|
-
"children": [
|
|
1158
|
-
{
|
|
1159
|
-
"type": "element",
|
|
1160
|
-
"name": "Item",
|
|
1161
|
-
"children": [
|
|
1162
|
-
{
|
|
1163
|
-
"type": "element",
|
|
1164
|
-
"name": "Paragraphe",
|
|
1165
|
-
"children": [
|
|
1166
|
-
{
|
|
1167
|
-
"type": "element",
|
|
1168
|
-
"name": "MiseEnEvidence",
|
|
1169
|
-
"children": [
|
|
1170
|
-
{
|
|
1171
|
-
"type": "text",
|
|
1172
|
-
"text": "Rémunération fixe"
|
|
1173
|
-
}
|
|
1174
|
-
]
|
|
1175
|
-
},
|
|
1176
|
-
{
|
|
1177
|
-
"type": "text",
|
|
1178
|
-
"text": " (traitement fixe) : le montant de la rémunération est déterminé et il n'est pas censé bouger. Il peut aussi être fixé par rapport au montant du salaire d'un salarié d'un niveau hiérarchique défini. Ce montant est égal à x fois le montant du salaire de ce salarié"
|
|
1179
|
-
}
|
|
1180
|
-
]
|
|
1181
|
-
}
|
|
1182
|
-
]
|
|
1183
|
-
},
|
|
1184
|
-
{
|
|
1185
|
-
"type": "element",
|
|
1186
|
-
"name": "Item",
|
|
1187
|
-
"children": [
|
|
1188
|
-
{
|
|
1189
|
-
"type": "element",
|
|
1190
|
-
"name": "Paragraphe",
|
|
1191
|
-
"children": [
|
|
1192
|
-
{
|
|
1193
|
-
"type": "element",
|
|
1194
|
-
"name": "MiseEnEvidence",
|
|
1195
|
-
"children": [
|
|
1196
|
-
{
|
|
1197
|
-
"type": "text",
|
|
1198
|
-
"text": "Rémunération proportionnelle"
|
|
1199
|
-
}
|
|
1200
|
-
]
|
|
1201
|
-
},
|
|
1202
|
-
{
|
|
1203
|
-
"type": "text",
|
|
1204
|
-
"text": " (traitement proportionnel) : le montant de la rémunération est proportionnel aux bénéfices ou au chiffre d'affaires de votre entreprise"
|
|
1205
|
-
}
|
|
1206
|
-
]
|
|
1207
|
-
}
|
|
1208
|
-
]
|
|
1209
|
-
},
|
|
1210
|
-
{
|
|
1211
|
-
"type": "element",
|
|
1212
|
-
"name": "Item",
|
|
1213
|
-
"children": [
|
|
1214
|
-
{
|
|
1215
|
-
"type": "element",
|
|
1216
|
-
"name": "Paragraphe",
|
|
1217
|
-
"children": [
|
|
1218
|
-
{
|
|
1219
|
-
"type": "element",
|
|
1220
|
-
"name": "MiseEnEvidence",
|
|
1221
|
-
"children": [
|
|
1222
|
-
{
|
|
1223
|
-
"type": "text",
|
|
1224
|
-
"text": "Rémunération à la fois fixe et proportionnelle"
|
|
1225
|
-
}
|
|
1226
|
-
]
|
|
1227
|
-
},
|
|
1228
|
-
{
|
|
1229
|
-
"type": "text",
|
|
1230
|
-
"text": " : une partie est fixe et déterminée. L'autre partie varie en fonction des bénéfices ou du chiffres d'affaires de votre entreprise"
|
|
1231
|
-
}
|
|
1232
|
-
]
|
|
1233
|
-
}
|
|
1234
|
-
]
|
|
1235
|
-
}
|
|
1236
|
-
]
|
|
1237
|
-
},
|
|
1238
|
-
{
|
|
1239
|
-
"type": "element",
|
|
1240
|
-
"name": "Paragraphe",
|
|
1241
|
-
"children": [
|
|
1242
|
-
{
|
|
1243
|
-
"type": "text",
|
|
1244
|
-
"text": "Avantages"
|
|
1245
|
-
}
|
|
1246
|
-
]
|
|
1247
|
-
},
|
|
1248
|
-
{
|
|
1249
|
-
"type": "element",
|
|
1250
|
-
"name": "Paragraphe",
|
|
1251
|
-
"children": [
|
|
1252
|
-
{
|
|
1253
|
-
"type": "text",
|
|
1254
|
-
"text": "À ces rémunérations peuvent s'ajouter des "
|
|
1255
|
-
},
|
|
1256
|
-
{
|
|
1257
|
-
"type": "element",
|
|
1258
|
-
"name": "MiseEnEvidence",
|
|
1259
|
-
"children": [
|
|
1260
|
-
{
|
|
1261
|
-
"type": "text",
|
|
1262
|
-
"text": "avantages"
|
|
1263
|
-
}
|
|
1264
|
-
]
|
|
1265
|
-
},
|
|
1266
|
-
{
|
|
1267
|
-
"type": "text",
|
|
1268
|
-
"text": " :"
|
|
1269
|
-
}
|
|
1270
|
-
]
|
|
1271
|
-
},
|
|
1272
|
-
{
|
|
1273
|
-
"type": "element",
|
|
1274
|
-
"name": "Liste",
|
|
1275
|
-
"attributes": {
|
|
1276
|
-
"type": "puce"
|
|
1277
|
-
},
|
|
1278
|
-
"children": [
|
|
1279
|
-
{
|
|
1280
|
-
"type": "element",
|
|
1281
|
-
"name": "Item",
|
|
1282
|
-
"children": [
|
|
1283
|
-
{
|
|
1284
|
-
"type": "element",
|
|
1285
|
-
"name": "Paragraphe",
|
|
1286
|
-
"children": [
|
|
1287
|
-
{
|
|
1288
|
-
"type": "element",
|
|
1289
|
-
"name": "MiseEnEvidence",
|
|
1290
|
-
"children": [
|
|
1291
|
-
{
|
|
1292
|
-
"type": "text",
|
|
1293
|
-
"text": "Avantages en nature"
|
|
1294
|
-
}
|
|
1295
|
-
]
|
|
1296
|
-
},
|
|
1297
|
-
{
|
|
1298
|
-
"type": "text",
|
|
1299
|
-
"text": " : logement, voiture,..."
|
|
1300
|
-
}
|
|
1301
|
-
]
|
|
1302
|
-
}
|
|
1303
|
-
]
|
|
1304
|
-
},
|
|
1305
|
-
{
|
|
1306
|
-
"type": "element",
|
|
1307
|
-
"name": "Item",
|
|
1308
|
-
"children": [
|
|
1309
|
-
{
|
|
1310
|
-
"type": "element",
|
|
1311
|
-
"name": "Paragraphe",
|
|
1312
|
-
"children": [
|
|
1313
|
-
{
|
|
1314
|
-
"type": "element",
|
|
1315
|
-
"name": "MiseEnEvidence",
|
|
1316
|
-
"children": [
|
|
1317
|
-
{
|
|
1318
|
-
"type": "text",
|
|
1319
|
-
"text": "Remboursement de frais"
|
|
1320
|
-
}
|
|
1321
|
-
]
|
|
1322
|
-
},
|
|
1323
|
-
{
|
|
1324
|
-
"type": "text",
|
|
1325
|
-
"text": " : le remboursement peut être un remboursement forfaitaire égal à "
|
|
1326
|
-
},
|
|
1327
|
-
{
|
|
1328
|
-
"type": "element",
|
|
1329
|
-
"name": "Valeur",
|
|
1330
|
-
"children": [
|
|
1331
|
-
{
|
|
1332
|
-
"type": "text",
|
|
1333
|
-
"text": "10 %"
|
|
1334
|
-
}
|
|
1335
|
-
]
|
|
1336
|
-
},
|
|
1337
|
-
{
|
|
1338
|
-
"type": "text",
|
|
1339
|
-
"text": " (abattement fiscal) ou il peut être égal aux frais réels"
|
|
1340
|
-
}
|
|
1341
|
-
]
|
|
1342
|
-
}
|
|
1343
|
-
]
|
|
1344
|
-
}
|
|
1345
|
-
]
|
|
1346
|
-
},
|
|
1347
|
-
{
|
|
1348
|
-
"type": "element",
|
|
1349
|
-
"name": "Paragraphe",
|
|
1350
|
-
"children": [
|
|
1351
|
-
{
|
|
1352
|
-
"type": "text",
|
|
1353
|
-
"text": "Régimes fiscal et social des rémunérations"
|
|
1354
|
-
}
|
|
1355
|
-
]
|
|
1356
|
-
},
|
|
1357
|
-
{
|
|
1358
|
-
"type": "element",
|
|
1359
|
-
"name": "Paragraphe",
|
|
1360
|
-
"children": [
|
|
1361
|
-
{
|
|
1362
|
-
"type": "text",
|
|
1363
|
-
"text": "Votre rémunération est "
|
|
1364
|
-
},
|
|
1365
|
-
{
|
|
1366
|
-
"type": "element",
|
|
1367
|
-
"name": "MiseEnEvidence",
|
|
1368
|
-
"children": [
|
|
1369
|
-
{
|
|
1370
|
-
"type": "text",
|
|
1371
|
-
"text": "déductible"
|
|
1372
|
-
}
|
|
1373
|
-
]
|
|
1374
|
-
},
|
|
1375
|
-
{
|
|
1376
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-
"type": "text",
|
|
1377
|
-
"text": " des bénéfices de votre entreprise si elle correspond à un "
|
|
1378
|
-
},
|
|
1379
|
-
{
|
|
1380
|
-
"type": "element",
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-
"name": "MiseEnEvidence",
|
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1382
|
-
"children": [
|
|
1383
|
-
{
|
|
1384
|
-
"type": "text",
|
|
1385
|
-
"text": "travail effectif"
|
|
1386
|
-
}
|
|
1387
|
-
]
|
|
1388
|
-
},
|
|
1389
|
-
{
|
|
1390
|
-
"type": "text",
|
|
1391
|
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"text": " et qu'elle n'est "
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1392
|
-
},
|
|
1393
|
-
{
|
|
1394
|
-
"type": "element",
|
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|
-
"name": "MiseEnEvidence",
|
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|
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"children": [
|
|
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|
-
{
|
|
1398
|
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"type": "text",
|
|
1399
|
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"text": "pas excessive"
|
|
1400
|
-
}
|
|
1401
|
-
]
|
|
1402
|
-
},
|
|
1403
|
-
{
|
|
1404
|
-
"type": "text",
|
|
1405
|
-
"text": " par rapport aux capacités financières de l'entreprise."
|
|
1406
|
-
}
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1407
|
-
]
|
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1408
|
-
},
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1409
|
-
{
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|
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"type": "element",
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"name": "Paragraphe",
|
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|
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"children": [
|
|
1413
|
-
{
|
|
1414
|
-
"type": "text",
|
|
1415
|
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"text": "La rémunération est "
|
|
1416
|
-
},
|
|
1417
|
-
{
|
|
1418
|
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"type": "element",
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|
-
"name": "LienInterne",
|
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|
-
"attributes": {
|
|
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|
-
"LienPublication": "F33816",
|
|
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|
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"type": "Fiche d'information conditionnée",
|
|
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|
-
"audience": "Professionnels"
|
|
1424
|
-
},
|
|
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|
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"children": [
|
|
1426
|
-
{
|
|
1427
|
-
"type": "text",
|
|
1428
|
-
"text": "imposée à l'impôt sur le revenu"
|
|
1429
|
-
}
|
|
1430
|
-
]
|
|
1431
|
-
},
|
|
1432
|
-
{
|
|
1433
|
-
"type": "text",
|
|
1434
|
-
"text": " dans la catégorie des traitements et salaires. Une déduction forfaitaire de "
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|
1435
|
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},
|
|
1436
|
-
{
|
|
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|
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"type": "element",
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"name": "Valeur",
|
|
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
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"text": "10 %"
|
|
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|
-
}
|
|
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|
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]
|
|
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|
-
},
|
|
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|
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{
|
|
1447
|
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"type": "text",
|
|
1448
|
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"text": " ou des frais réels au titre des frais professionnels est appliquée."
|
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-
}
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|
1450
|
-
]
|
|
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|
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},
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|
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{
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|
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|
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"type": "element",
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|
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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
1458
|
-
"text": "Vous avez le statut de travailleur non salarié, vous relevez du "
|
|
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|
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},
|
|
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|
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{
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|
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"type": "element",
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"name": "LienInterne",
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|
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"attributes": {
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|
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"LienPublication": "F23890",
|
|
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"type": "Fiche d'information conditionnée",
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|
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|
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"audience": "Professionnels"
|
|
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|
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},
|
|
1468
|
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"children": [
|
|
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|
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{
|
|
1470
|
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"type": "text",
|
|
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|
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"text": "régime de sécurité sociale des indépendants"
|
|
1472
|
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}
|
|
1473
|
-
]
|
|
1474
|
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},
|
|
1475
|
-
{
|
|
1476
|
-
"type": "text",
|
|
1477
|
-
"text": " même si vous n'êtes pas rémunéré."
|
|
1478
|
-
}
|
|
1479
|
-
]
|
|
1480
|
-
}
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|
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|
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]
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|
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|
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},
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|
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|
-
{
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|
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|
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"type": "element",
|
|
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|
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"name": "Cas",
|
|
1486
|
-
"children": [
|
|
1487
|
-
{
|
|
1488
|
-
"type": "element",
|
|
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|
-
"name": "Titre",
|
|
1490
|
-
"children": [
|
|
1491
|
-
{
|
|
1492
|
-
"type": "text",
|
|
1493
|
-
"text": "Vous n'êtes pas gérant de votre entreprise"
|
|
1494
|
-
}
|
|
1495
|
-
]
|
|
1496
|
-
},
|
|
1497
|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
1501
|
-
{
|
|
1502
|
-
"type": "text",
|
|
1503
|
-
"text": "En fin d'exercice comptable, vous pouvez déterminer si vous recevrez des dividendes."
|
|
1504
|
-
}
|
|
1505
|
-
]
|
|
1506
|
-
},
|
|
1507
|
-
{
|
|
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|
-
"type": "element",
|
|
1509
|
-
"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
1511
|
-
{
|
|
1512
|
-
"type": "text",
|
|
1513
|
-
"text": "Cette distribution de dividendes "
|
|
1514
|
-
},
|
|
1515
|
-
{
|
|
1516
|
-
"type": "element",
|
|
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|
-
"name": "MiseEnEvidence",
|
|
1518
|
-
"children": [
|
|
1519
|
-
{
|
|
1520
|
-
"type": "text",
|
|
1521
|
-
"text": "dépend des bénéfices réalisés par votre entreprise"
|
|
1522
|
-
}
|
|
1523
|
-
]
|
|
1524
|
-
},
|
|
1525
|
-
{
|
|
1526
|
-
"type": "text",
|
|
1527
|
-
"text": " et de ses besoins."
|
|
1528
|
-
}
|
|
1529
|
-
]
|
|
1530
|
-
},
|
|
1531
|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
1535
|
-
{
|
|
1536
|
-
"type": "text",
|
|
1537
|
-
"text": "Vous devez déclarer les dividendes que vous recevez."
|
|
1538
|
-
}
|
|
1539
|
-
]
|
|
1540
|
-
},
|
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{
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|
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-
"type": "element",
|
|
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"name": "Paragraphe",
|
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|
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"children": [
|
|
1545
|
-
{
|
|
1546
|
-
"type": "text",
|
|
1547
|
-
"text": "Ils sont "
|
|
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|
-
},
|
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|
-
{
|
|
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|
-
"type": "element",
|
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|
-
"name": "LienInterne",
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|
-
"attributes": {
|
|
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|
-
"LienPublication": "F32963",
|
|
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|
-
"type": "Fiche d'information conditionnée",
|
|
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|
-
"audience": "Professionnels"
|
|
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|
-
},
|
|
1557
|
-
"children": [
|
|
1558
|
-
{
|
|
1559
|
-
"type": "text",
|
|
1560
|
-
"text": "imposés"
|
|
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|
-
}
|
|
1562
|
-
]
|
|
1563
|
-
},
|
|
1564
|
-
{
|
|
1565
|
-
"type": "text",
|
|
1566
|
-
"text": " dans la catégorie des revenus de capitaux mobiliers."
|
|
1567
|
-
}
|
|
1568
|
-
]
|
|
1569
|
-
},
|
|
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|
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{
|
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|
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"type": "element",
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|
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"name": "Paragraphe",
|
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|
-
"children": [
|
|
1574
|
-
{
|
|
1575
|
-
"type": "text",
|
|
1576
|
-
"text": "Les dividendes que vous percevez sont soumis aux cotisations sociales pour la part qui excède "
|
|
1577
|
-
},
|
|
1578
|
-
{
|
|
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|
-
"type": "element",
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|
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"name": "Valeur",
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|
-
"children": [
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|
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|
-
{
|
|
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|
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"type": "text",
|
|
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|
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"text": "10 %"
|
|
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|
-
}
|
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|
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]
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": " du bénéfice net de votre entreprise."
|
|
1591
|
-
}
|
|
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|
-
]
|
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|
-
}
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|
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]
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|
-
}
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|
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]
|
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|
-
}
|
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|
-
]
|
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|
-
}
|
|
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|
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]
|
|
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|
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},
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|
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|
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{
|
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|
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"type": "element",
|
|
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|
-
"name": "Attention",
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|
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"name": "Paragraphe",
|
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|
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"name": "
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|
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"name": "LienInterne",
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|
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"attributes": {
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|
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"LienPublication": "F36244",
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|
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"type": "Fiche d'information conditionnée",
|
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|
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"audience": "Professionnels"
|
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|
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},
|
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|
"children": [
|
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|
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|
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|
"type": "text",
|
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|
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"text": "
|
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|
+
"text": "Impôts"
|
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|
}
|
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|
]
|
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|
-
}
|
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|
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}
|
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|
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|
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|
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|
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]
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|
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},
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|
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{
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|
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"type": "element",
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|
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"name": "Item",
|
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|
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"children": [
|
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|
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{
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|
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"type": "element",
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"name": "Paragraphe",
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"children": [
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|
{
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"name": "
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"name": "LienInterne",
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|
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"attributes": {
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|
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"LienPublication": "F36232",
|
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|
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"type": "Fiche d'information conditionnée",
|
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|
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"audience": "Professionnels"
|
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|
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},
|
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|
"children": [
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|
{
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|
"type": "text",
|
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|
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"text": "
|
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|
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},
|
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|
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{
|
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|
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"type": "element",
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|
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"name": "LienIntra",
|
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|
-
"attributes": {
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|
-
"LienID": "R58199",
|
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|
-
"type": "Définition de glossaire"
|
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|
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},
|
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": "trésorerie"
|
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|
-
}
|
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|
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]
|
|
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|
-
},
|
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|
-
{
|
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|
-
"type": "text",
|
|
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|
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"text": " positive."
|
|
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|
+
"text": "Cotisations sociales"
|
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|
}
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|
]
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|
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|
|
@@ -1647,116 +707,183 @@
|
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|
},
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{
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|
"type": "element",
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"name": "
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|
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"name": "Item",
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|
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"children": [
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|
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{
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|
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"type": "element",
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|
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"name": "Paragraphe",
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
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"text": "Électricité, gaz, abonnement internet..."
|
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|
+
}
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|
+
]
|
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|
+
}
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|
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]
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},
|
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|
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{
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|
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"type": "element",
|
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|
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"name": "Item",
|
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|
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"children": [
|
|
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|
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{
|
|
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|
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"type": "element",
|
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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
733
|
+
"type": "text",
|
|
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|
+
"text": "Loyer du local"
|
|
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|
+
}
|
|
736
|
+
]
|
|
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|
+
}
|
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|
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]
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|
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},
|
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|
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{
|
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|
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"type": "element",
|
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|
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"name": "Item",
|
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|
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"children": [
|
|
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|
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{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
750
|
+
"text": "Factures fournisseurs"
|
|
751
|
+
}
|
|
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|
+
]
|
|
753
|
+
}
|
|
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|
+
]
|
|
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|
+
}
|
|
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|
+
]
|
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{
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"text": "Il n'y a pas de règle, vous pouvez décider de vous verser une "
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"text": "re-calculer votre rémunération"
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"text": " chaque mois. Cependant, votre "
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"attributes": {
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"type": "Définition de glossaire"
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"children": [
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"text": "Pour vous aider à déterminer votre rémunération en fonction de votre chiffre d'affaires, l'Urssaf met à votre disposition un simulateur :"
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1962
998
|
"attributes": {
|
|
1963
|
-
"ID": "
|
|
999
|
+
"ID": "F36354",
|
|
1964
1000
|
"audience": "Professionnels"
|
|
1965
1001
|
},
|
|
1966
1002
|
"children": [
|
|
@@ -1970,7 +1006,7 @@
|
|
|
1970
1006
|
"children": [
|
|
1971
1007
|
{
|
|
1972
1008
|
"type": "text",
|
|
1973
|
-
"text": "
|
|
1009
|
+
"text": "Séparation des patrimoines professionnel et personnel de l'entrepreneur individuel"
|
|
1974
1010
|
}
|
|
1975
1011
|
]
|
|
1976
1012
|
},
|
|
@@ -1978,7 +1014,7 @@
|
|
|
1978
1014
|
"type": "element",
|
|
1979
1015
|
"name": "Theme",
|
|
1980
1016
|
"attributes": {
|
|
1981
|
-
"ID": "
|
|
1017
|
+
"ID": "N31928"
|
|
1982
1018
|
},
|
|
1983
1019
|
"children": [
|
|
1984
1020
|
{
|
|
@@ -1987,7 +1023,7 @@
|
|
|
1987
1023
|
"children": [
|
|
1988
1024
|
{
|
|
1989
1025
|
"type": "text",
|
|
1990
|
-
"text": "
|
|
1026
|
+
"text": "Financement"
|
|
1991
1027
|
}
|
|
1992
1028
|
]
|
|
1993
1029
|
}
|
|
@@ -2002,8 +1038,8 @@
|
|
|
2002
1038
|
"name": "Reference",
|
|
2003
1039
|
"attributes": {
|
|
2004
1040
|
"type": "Texte de référence",
|
|
2005
|
-
"URL": "https://www.legifrance.gouv.fr/codes/
|
|
2006
|
-
"ID": "
|
|
1041
|
+
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/",
|
|
1042
|
+
"ID": "R31916"
|
|
2007
1043
|
},
|
|
2008
1044
|
"children": [
|
|
2009
1045
|
{
|
|
@@ -2012,7 +1048,17 @@
|
|
|
2012
1048
|
"children": [
|
|
2013
1049
|
{
|
|
2014
1050
|
"type": "text",
|
|
2015
|
-
"text": "Code
|
|
1051
|
+
"text": "Code général des impôts : article 50-0"
|
|
1052
|
+
}
|
|
1053
|
+
]
|
|
1054
|
+
},
|
|
1055
|
+
{
|
|
1056
|
+
"type": "element",
|
|
1057
|
+
"name": "Complement",
|
|
1058
|
+
"children": [
|
|
1059
|
+
{
|
|
1060
|
+
"type": "text",
|
|
1061
|
+
"text": "Régime de la micro-entreprise"
|
|
2016
1062
|
}
|
|
2017
1063
|
]
|
|
2018
1064
|
}
|
|
@@ -2088,11 +1134,9 @@
|
|
|
2088
1134
|
},
|
|
2089
1135
|
{
|
|
2090
1136
|
"type": "element",
|
|
2091
|
-
"name": "
|
|
1137
|
+
"name": "Definition",
|
|
2092
1138
|
"attributes": {
|
|
2093
|
-
"ID": "
|
|
2094
|
-
"URL": "https://mon-entreprise.urssaf.fr/simulateurs/entreprise-individuelle",
|
|
2095
|
-
"type": "Simulateur"
|
|
1139
|
+
"ID": "R1169"
|
|
2096
1140
|
},
|
|
2097
1141
|
"children": [
|
|
2098
1142
|
{
|
|
@@ -2101,20 +1145,23 @@
|
|
|
2101
1145
|
"children": [
|
|
2102
1146
|
{
|
|
2103
1147
|
"type": "text",
|
|
2104
|
-
"text": "
|
|
1148
|
+
"text": "Exercice (droit des affaires)"
|
|
2105
1149
|
}
|
|
2106
1150
|
]
|
|
2107
1151
|
},
|
|
2108
1152
|
{
|
|
2109
1153
|
"type": "element",
|
|
2110
|
-
"name": "
|
|
2111
|
-
"attributes": {
|
|
2112
|
-
"ID": "R30625"
|
|
2113
|
-
},
|
|
1154
|
+
"name": "Texte",
|
|
2114
1155
|
"children": [
|
|
2115
1156
|
{
|
|
2116
|
-
"type": "
|
|
2117
|
-
"
|
|
1157
|
+
"type": "element",
|
|
1158
|
+
"name": "Paragraphe",
|
|
1159
|
+
"children": [
|
|
1160
|
+
{
|
|
1161
|
+
"type": "text",
|
|
1162
|
+
"text": "Période durant laquelle les données chiffrées d'une entreprise (activité et patrimoine) sont enregistrées. L'exercice dure en général 12 mois, alignés ou non sur l'année civile."
|
|
1163
|
+
}
|
|
1164
|
+
]
|
|
2118
1165
|
}
|
|
2119
1166
|
]
|
|
2120
1167
|
}
|