@socialgouv/fiches-vdd 2.1144.0 → 2.1146.0
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 +14 -0
- package/data/associations/index.json +211 -211
- package/data/index.json +77019 -76893
- package/data/particuliers/F10009.json +2 -2
- package/data/particuliers/F1169.json +4 -4
- package/data/particuliers/F12903.json +2 -2
- package/data/particuliers/F13839.json +3089 -675
- package/data/particuliers/F13943.json +934 -824
- package/data/particuliers/F14876.json +0 -41
- package/data/particuliers/F15240.json +2 -2
- package/data/particuliers/F16966.json +3 -3
- package/data/particuliers/F1874.json +3 -3
- package/data/particuliers/F19069.json +2 -2
- package/data/particuliers/F1939.json +0 -35
- package/data/particuliers/F20520.json +2 -2
- package/data/particuliers/F31633.json +2 -2
- package/data/particuliers/F37294.json +64 -0
- package/data/particuliers/F947.json +1 -1
- 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 +98 -1
- package/data/particuliers/R31528.json +68 -0
- package/data/particuliers/R49471.json +1 -1
- package/data/particuliers/R49929.json +68 -0
- package/data/particuliers/R51187.json +68 -0
- package/data/particuliers/R61572.json +1 -1
- package/data/particuliers/R62211.json +137 -1
- package/data/particuliers/index.json +5334 -5334
- package/data/professionnels/F19087.json +0 -14
- package/data/professionnels/F21856.json +2 -2
- package/data/professionnels/F21907.json +1 -1
- package/data/professionnels/F22203.json +29 -3
- package/data/professionnels/F22257.json +1 -1
- package/data/professionnels/F22552.json +1 -1
- package/data/professionnels/F22591.json +13 -0
- package/data/professionnels/F22790.json +1 -1
- package/data/professionnels/F23282.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/F23844.json +1 -1
- package/data/professionnels/F23887.json +3 -3
- package/data/professionnels/F23927.json +1 -1
- package/data/professionnels/F23961.json +1 -1
- package/data/professionnels/F24023.json +1 -1
- package/data/professionnels/F24024.json +1 -1
- package/data/professionnels/F24301.json +13 -0
- package/data/professionnels/F24356.json +13 -0
- package/data/professionnels/F24357.json +13 -0
- package/data/professionnels/F24358.json +13 -0
- package/data/professionnels/F24396.json +13 -0
- package/data/professionnels/F24478.json +13 -0
- package/data/professionnels/F31027.json +3 -3
- package/data/professionnels/F31031.json +29 -3
- package/data/professionnels/F31222.json +29 -3
- package/data/professionnels/F31265.json +1 -1
- package/data/professionnels/F31633.json +2 -2
- package/data/professionnels/F31973.json +2 -2
- package/data/professionnels/F32042.json +1 -1
- package/data/professionnels/F32231.json +1106 -775
- package/data/professionnels/F32266.json +1 -1
- package/data/professionnels/F32886.json +2 -2
- package/data/professionnels/F32887.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/F33793.json +29 -3
- package/data/professionnels/F33808.json +29 -3
- package/data/professionnels/F33816.json +9203 -2241
- package/data/professionnels/F34799.json +1 -1
- package/data/professionnels/F35342.json +2 -2
- package/data/professionnels/F35883.json +2 -2
- package/data/professionnels/F35897.json +1 -1
- package/data/professionnels/F35938.json +1 -1
- package/data/professionnels/F35939.json +3 -3
- package/data/professionnels/F35952.json +1 -1
- package/data/professionnels/F35954.json +1 -1
- package/data/professionnels/F35974.json +119 -105
- package/data/professionnels/F35989.json +2 -2
- package/data/professionnels/F36061.json +2 -2
- package/data/professionnels/F36065.json +17 -4
- package/data/professionnels/F36070.json +3 -3
- package/data/professionnels/F36249.json +347 -1287
- package/data/professionnels/F36625.json +16 -3
- package/data/professionnels/F36653.json +1 -1
- package/data/professionnels/F36708.json +15 -2
- package/data/professionnels/F36714.json +16 -3
- package/data/professionnels/F36715.json +16 -3
- package/data/professionnels/F36717.json +16 -3
- package/data/professionnels/F36829.json +1 -1
- package/data/professionnels/F36831.json +2 -2
- package/data/professionnels/F37353.json +15 -2
- package/data/professionnels/F37411.json +1 -1
- package/data/professionnels/F37688.json +1 -1
- package/data/professionnels/F37876.json +2 -2
- package/data/professionnels/F37878.json +2 -2
- package/data/professionnels/F37900.json +29 -3
- package/data/professionnels/F37980.json +4 -4
- package/data/professionnels/F38002.json +29 -3
- package/data/professionnels/F38025.json +29 -3
- package/data/professionnels/F38051.json +29 -3
- package/data/professionnels/F38125.json +13 -0
- package/data/professionnels/F38132.json +30 -4
- package/data/professionnels/F38137.json +30 -4
- package/data/professionnels/F38141.json +30 -4
- package/data/professionnels/F38153.json +13 -0
- package/data/professionnels/F38189.json +30 -4
- package/data/professionnels/F38190.json +30 -4
- package/data/professionnels/F38351.json +6547 -0
- package/data/professionnels/F38407.json +4901 -0
- package/data/professionnels/F38427.json +2434 -0
- package/data/professionnels/F38434.json +1285 -0
- package/data/professionnels/N13442.json +1 -1
- package/data/professionnels/N13445.json +0 -14
- package/data/professionnels/N31355.json +13 -0
- package/data/professionnels/N32113.json +15 -2
- package/data/professionnels/N32303.json +30 -39
- package/data/professionnels/R14668.json +1 -1
- package/data/professionnels/R18889.json +1 -1
- package/data/professionnels/R19113.json +2 -2
- package/data/professionnels/R3120.json +98 -1
- package/data/professionnels/R48934.json +0 -29
- package/data/professionnels/R49471.json +1 -1
- package/data/professionnels/R49929.json +68 -0
- package/data/professionnels/R51320.json +4 -4
- package/data/professionnels/R60845.json +1 -1
- package/data/professionnels/R61360.json +1 -1
- package/data/professionnels/R61361.json +2 -2
- package/data/professionnels/R61365.json +35 -1
- package/data/professionnels/R61572.json +1 -1
- package/data/professionnels/R61822.json +1 -1
- package/data/professionnels/R62211.json +613 -0
- package/data/professionnels/R67798.json +1 -1
- package/data/professionnels/{R14174.json → R69797.json} +125 -32
- package/data/professionnels/index.json +2316 -2311
- package/package.json +1 -1
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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": "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": "égale à 12 mois"
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"attributes": {
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"text": "Le montant de votre chiffre d'affaires doit être "
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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 +619,98 @@
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{
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"text": "Comment se rémunérer ?"
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{
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"type": "text",
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"text": "En tant que micro-entrepreneur, vous n'avez pas de salaire à proprement parler. Le montant de vos revenus va dépendre de votre bénéfice : c'est-a-dire la somme restante une fois que toutes les charges ont été soustraites de votre chiffres d'affaires."
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"text": "Votre entreprise est imposée à l'impôt sur le revenu"
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{
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"type": "text",
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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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913
|
-
{
|
|
914
|
-
"type": "text",
|
|
915
|
-
"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...)."
|
|
916
|
-
}
|
|
917
|
-
]
|
|
918
|
-
},
|
|
919
|
-
{
|
|
920
|
-
"type": "element",
|
|
921
|
-
"name": "Paragraphe",
|
|
922
|
-
"children": [
|
|
923
|
-
{
|
|
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."
|
|
926
|
-
}
|
|
927
|
-
]
|
|
928
|
-
},
|
|
929
|
-
{
|
|
930
|
-
"type": "element",
|
|
931
|
-
"name": "Paragraphe",
|
|
932
|
-
"children": [
|
|
933
|
-
{
|
|
934
|
-
"type": "text",
|
|
935
|
-
"text": "Vos impôts sont calculés et prélevés sur votre chiffre d'affaires."
|
|
936
|
-
}
|
|
937
|
-
]
|
|
938
|
-
},
|
|
939
|
-
{
|
|
940
|
-
"type": "element",
|
|
941
|
-
"name": "Paragraphe",
|
|
942
|
-
"children": [
|
|
943
|
-
{
|
|
944
|
-
"type": "text",
|
|
945
|
-
"text": "Vos cotisations sociales sont calculées par rapport à votre chiffre d'affaires, vous devrez ensuite en effectuer les versements."
|
|
946
|
-
}
|
|
947
|
-
]
|
|
948
|
-
}
|
|
949
|
-
]
|
|
950
|
-
},
|
|
951
|
-
{
|
|
952
|
-
"type": "element",
|
|
953
|
-
"name": "Cas",
|
|
954
|
-
"children": [
|
|
955
|
-
{
|
|
956
|
-
"type": "element",
|
|
957
|
-
"name": "Titre",
|
|
958
|
-
"children": [
|
|
959
|
-
{
|
|
960
|
-
"type": "text",
|
|
961
|
-
"text": "Votre entreprise est imposée à l'impôt sur les sociétés"
|
|
962
|
-
}
|
|
963
|
-
]
|
|
964
|
-
},
|
|
965
|
-
{
|
|
966
|
-
"type": "element",
|
|
967
|
-
"name": "BlocCas",
|
|
968
|
-
"attributes": {
|
|
969
|
-
"affichage": "radio"
|
|
970
|
-
},
|
|
971
|
-
"children": [
|
|
972
|
-
{
|
|
973
|
-
"type": "element",
|
|
974
|
-
"name": "Cas",
|
|
975
|
-
"children": [
|
|
976
|
-
{
|
|
977
|
-
"type": "element",
|
|
978
|
-
"name": "Titre",
|
|
979
|
-
"children": [
|
|
980
|
-
{
|
|
981
|
-
"type": "text",
|
|
982
|
-
"text": "Vous êtes gérant de votre entreprise"
|
|
983
|
-
}
|
|
984
|
-
]
|
|
985
|
-
},
|
|
986
|
-
{
|
|
987
|
-
"type": "element",
|
|
988
|
-
"name": "Paragraphe",
|
|
989
|
-
"children": [
|
|
990
|
-
{
|
|
991
|
-
"type": "text",
|
|
992
|
-
"text": "Dividendes"
|
|
993
|
-
}
|
|
994
|
-
]
|
|
995
|
-
},
|
|
996
|
-
{
|
|
997
|
-
"type": "element",
|
|
998
|
-
"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
|
-
"type": "text",
|
|
1377
|
-
"text": " des bénéfices de votre entreprise si elle correspond à un "
|
|
1378
|
-
},
|
|
1379
|
-
{
|
|
1380
|
-
"type": "element",
|
|
1381
|
-
"name": "MiseEnEvidence",
|
|
1382
|
-
"children": [
|
|
1383
|
-
{
|
|
1384
|
-
"type": "text",
|
|
1385
|
-
"text": "travail effectif"
|
|
1386
|
-
}
|
|
1387
|
-
]
|
|
1388
|
-
},
|
|
1389
|
-
{
|
|
1390
|
-
"type": "text",
|
|
1391
|
-
"text": " et qu'elle n'est "
|
|
1392
|
-
},
|
|
1393
|
-
{
|
|
1394
|
-
"type": "element",
|
|
1395
|
-
"name": "MiseEnEvidence",
|
|
1396
|
-
"children": [
|
|
1397
|
-
{
|
|
1398
|
-
"type": "text",
|
|
1399
|
-
"text": "pas excessive"
|
|
1400
|
-
}
|
|
1401
|
-
]
|
|
1402
|
-
},
|
|
1403
|
-
{
|
|
1404
|
-
"type": "text",
|
|
1405
|
-
"text": " par rapport aux capacités financières de l'entreprise."
|
|
1406
|
-
}
|
|
1407
|
-
]
|
|
1408
|
-
},
|
|
1409
|
-
{
|
|
1410
|
-
"type": "element",
|
|
1411
|
-
"name": "Paragraphe",
|
|
1412
|
-
"children": [
|
|
1413
|
-
{
|
|
1414
|
-
"type": "text",
|
|
1415
|
-
"text": "La rémunération est "
|
|
1416
|
-
},
|
|
1417
|
-
{
|
|
1418
|
-
"type": "element",
|
|
1419
|
-
"name": "LienInterne",
|
|
1420
|
-
"attributes": {
|
|
1421
|
-
"LienPublication": "F33816",
|
|
1422
|
-
"type": "Fiche d'information conditionnée",
|
|
1423
|
-
"audience": "Professionnels"
|
|
1424
|
-
},
|
|
1425
|
-
"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 "
|
|
1435
|
-
},
|
|
1436
|
-
{
|
|
1437
|
-
"type": "element",
|
|
1438
|
-
"name": "Valeur",
|
|
1439
|
-
"children": [
|
|
1440
|
-
{
|
|
1441
|
-
"type": "text",
|
|
1442
|
-
"text": "10 %"
|
|
1443
|
-
}
|
|
1444
|
-
]
|
|
1445
|
-
},
|
|
1446
|
-
{
|
|
1447
|
-
"type": "text",
|
|
1448
|
-
"text": " ou des frais réels au titre des frais professionnels est appliquée."
|
|
1449
|
-
}
|
|
1450
|
-
]
|
|
1451
|
-
},
|
|
1452
|
-
{
|
|
1453
|
-
"type": "element",
|
|
1454
|
-
"name": "Paragraphe",
|
|
1455
|
-
"children": [
|
|
1456
|
-
{
|
|
1457
|
-
"type": "text",
|
|
1458
|
-
"text": "Vous avez le statut de travailleur non salarié, vous relevez du "
|
|
1459
|
-
},
|
|
1460
|
-
{
|
|
1461
|
-
"type": "element",
|
|
1462
|
-
"name": "LienInterne",
|
|
1463
|
-
"attributes": {
|
|
1464
|
-
"LienPublication": "F23890",
|
|
1465
|
-
"type": "Fiche d'information conditionnée",
|
|
1466
|
-
"audience": "Professionnels"
|
|
1467
|
-
},
|
|
1468
|
-
"children": [
|
|
1469
|
-
{
|
|
1470
|
-
"type": "text",
|
|
1471
|
-
"text": "régime de sécurité sociale des indépendants"
|
|
1472
|
-
}
|
|
1473
|
-
]
|
|
1474
|
-
},
|
|
1475
|
-
{
|
|
1476
|
-
"type": "text",
|
|
1477
|
-
"text": " même si vous n'êtes pas rémunéré."
|
|
1478
|
-
}
|
|
1479
|
-
]
|
|
1480
|
-
}
|
|
1481
|
-
]
|
|
1482
|
-
},
|
|
1483
|
-
{
|
|
1484
|
-
"type": "element",
|
|
1485
|
-
"name": "Cas",
|
|
1486
|
-
"children": [
|
|
1487
|
-
{
|
|
1488
|
-
"type": "element",
|
|
1489
|
-
"name": "Titre",
|
|
1490
|
-
"children": [
|
|
1491
|
-
{
|
|
1492
|
-
"type": "text",
|
|
1493
|
-
"text": "Vous n'êtes pas gérant de votre entreprise"
|
|
1494
|
-
}
|
|
1495
|
-
]
|
|
1496
|
-
},
|
|
1497
|
-
{
|
|
1498
|
-
"type": "element",
|
|
1499
|
-
"name": "Paragraphe",
|
|
1500
|
-
"children": [
|
|
1501
|
-
{
|
|
1502
|
-
"type": "text",
|
|
1503
|
-
"text": "En fin d'exercice comptable, vous pouvez déterminer si vous recevrez des dividendes."
|
|
1504
|
-
}
|
|
1505
|
-
]
|
|
1506
|
-
},
|
|
1507
|
-
{
|
|
1508
|
-
"type": "element",
|
|
1509
|
-
"name": "Paragraphe",
|
|
1510
|
-
"children": [
|
|
1511
|
-
{
|
|
1512
|
-
"type": "text",
|
|
1513
|
-
"text": "Cette distribution de dividendes "
|
|
1514
|
-
},
|
|
1515
|
-
{
|
|
1516
|
-
"type": "element",
|
|
1517
|
-
"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
|
-
{
|
|
1532
|
-
"type": "element",
|
|
1533
|
-
"name": "Paragraphe",
|
|
1534
|
-
"children": [
|
|
1535
|
-
{
|
|
1536
|
-
"type": "text",
|
|
1537
|
-
"text": "Vous devez déclarer les dividendes que vous recevez."
|
|
1538
|
-
}
|
|
1539
|
-
]
|
|
1540
|
-
},
|
|
1541
|
-
{
|
|
1542
|
-
"type": "element",
|
|
1543
|
-
"name": "Paragraphe",
|
|
1544
|
-
"children": [
|
|
1545
|
-
{
|
|
1546
|
-
"type": "text",
|
|
1547
|
-
"text": "Ils sont "
|
|
1548
|
-
},
|
|
1549
|
-
{
|
|
1550
|
-
"type": "element",
|
|
1551
|
-
"name": "LienInterne",
|
|
1552
|
-
"attributes": {
|
|
1553
|
-
"LienPublication": "F32963",
|
|
1554
|
-
"type": "Fiche d'information conditionnée",
|
|
1555
|
-
"audience": "Professionnels"
|
|
1556
|
-
},
|
|
1557
|
-
"children": [
|
|
1558
|
-
{
|
|
1559
|
-
"type": "text",
|
|
1560
|
-
"text": "imposés"
|
|
1561
|
-
}
|
|
1562
|
-
]
|
|
1563
|
-
},
|
|
1564
|
-
{
|
|
1565
|
-
"type": "text",
|
|
1566
|
-
"text": " dans la catégorie des revenus de capitaux mobiliers."
|
|
1567
|
-
}
|
|
1568
|
-
]
|
|
1569
|
-
},
|
|
1570
|
-
{
|
|
1571
|
-
"type": "element",
|
|
1572
|
-
"name": "Paragraphe",
|
|
1573
|
-
"children": [
|
|
1574
|
-
{
|
|
1575
|
-
"type": "text",
|
|
1576
|
-
"text": "Les dividendes que vous percevez sont soumis aux cotisations sociales pour la part qui excède "
|
|
1577
|
-
},
|
|
1578
|
-
{
|
|
1579
|
-
"type": "element",
|
|
1580
|
-
"name": "Valeur",
|
|
1581
|
-
"children": [
|
|
1582
|
-
{
|
|
1583
|
-
"type": "text",
|
|
1584
|
-
"text": "10 %"
|
|
1585
|
-
}
|
|
1586
|
-
]
|
|
1587
|
-
},
|
|
1588
|
-
{
|
|
1589
|
-
"type": "text",
|
|
1590
|
-
"text": " du bénéfice net de votre entreprise."
|
|
1591
|
-
}
|
|
1592
|
-
]
|
|
1593
|
-
}
|
|
1594
|
-
]
|
|
1595
|
-
}
|
|
1596
|
-
]
|
|
1597
|
-
}
|
|
1598
|
-
]
|
|
1599
|
-
}
|
|
1600
|
-
]
|
|
1601
|
-
},
|
|
1602
|
-
{
|
|
1603
|
-
"type": "element",
|
|
1604
|
-
"name": "Attention",
|
|
673
|
+
"name": "Paragraphe",
|
|
1605
674
|
"children": [
|
|
1606
675
|
{
|
|
1607
676
|
"type": "element",
|
|
1608
|
-
"name": "
|
|
677
|
+
"name": "LienInterne",
|
|
678
|
+
"attributes": {
|
|
679
|
+
"LienPublication": "F36244",
|
|
680
|
+
"type": "Fiche d'information conditionnée",
|
|
681
|
+
"audience": "Professionnels"
|
|
682
|
+
},
|
|
1609
683
|
"children": [
|
|
1610
684
|
{
|
|
1611
685
|
"type": "text",
|
|
1612
|
-
"text": "
|
|
686
|
+
"text": "Impôts"
|
|
1613
687
|
}
|
|
1614
688
|
]
|
|
1615
|
-
}
|
|
689
|
+
}
|
|
690
|
+
]
|
|
691
|
+
}
|
|
692
|
+
]
|
|
693
|
+
},
|
|
694
|
+
{
|
|
695
|
+
"type": "element",
|
|
696
|
+
"name": "Item",
|
|
697
|
+
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"type": "text",
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"text": "Tout ce qu'il faut savoir sur les cotisations sociales des entreprises"
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|
|
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|
+
"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."
|
|
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|
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}
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|
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|
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|