@socialgouv/fiches-vdd 2.1593.0 → 2.1595.0
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/.github/workflows/fetch.yml +3 -1
- package/CHANGELOG.md +20 -0
- package/data/associations/index.json +200 -200
- package/data/index.json +79422 -79180
- package/data/particuliers/F10009.json +44 -6
- package/data/particuliers/F10293.json +1 -1
- package/data/particuliers/F10468.json +1 -1
- package/data/particuliers/F11001.json +1 -1
- package/data/particuliers/F11678.json +1 -1
- package/data/particuliers/F12006.json +3 -3
- package/data/particuliers/F12242.json +4 -4
- package/data/particuliers/F1225.json +2 -2
- package/data/particuliers/F12484.json +1 -1
- package/data/particuliers/F1265.json +3 -2406
- package/data/particuliers/F1280.json +3 -3
- package/data/particuliers/F1293.json +22 -2
- package/data/particuliers/F13132.json +1 -1
- package/data/particuliers/F13213.json +2 -2
- package/data/particuliers/F13214.json +1 -1
- package/data/particuliers/F1372.json +1 -1
- package/data/particuliers/F1375.json +2 -2
- package/data/particuliers/F13977.json +1 -1
- package/data/particuliers/F14202.json +1 -1
- package/data/particuliers/F1453.json +1 -1
- package/data/particuliers/F1478.json +1 -1
- package/data/particuliers/F14809.json +1 -1
- package/data/particuliers/F15234.json +1 -1
- package/data/particuliers/F15255.json +1 -1
- package/data/particuliers/F1526.json +2 -2
- package/data/particuliers/F15553.json +1 -1
- package/data/particuliers/F15898.json +5 -5
- package/data/particuliers/F1650.json +1 -1
- package/data/particuliers/F16507.json +1 -1
- package/data/particuliers/F16539.json +1 -1
- package/data/particuliers/F1654.json +1 -1
- package/data/particuliers/F16871.json +1 -1
- package/data/particuliers/F16922.json +3 -3
- package/data/particuliers/F16940.json +1 -1
- package/data/particuliers/F17452.json +4 -4
- package/data/particuliers/F17556.json +1 -1
- package/data/particuliers/F17904.json +1 -1
- package/data/particuliers/F1802.json +2 -2
- package/data/particuliers/F1922.json +1 -1
- package/data/particuliers/F1937.json +6 -6
- package/data/particuliers/F19778.json +1 -1
- package/data/particuliers/F2005.json +1 -1
- package/data/particuliers/F2006.json +1 -1
- package/data/particuliers/F2140.json +1 -1
- package/data/particuliers/F21615.json +2 -2
- package/data/particuliers/F2274.json +1 -1
- package/data/particuliers/F2309.json +188 -100
- package/data/particuliers/F2329.json +1 -1
- package/data/particuliers/F2552.json +1 -1
- package/data/particuliers/F2650.json +2 -2
- package/data/particuliers/F2694.json +1 -1
- package/data/particuliers/F2878.json +3 -7
- package/data/particuliers/F2882.json +1 -1
- package/data/particuliers/F2971.json +2 -2
- package/data/particuliers/F2991.json +1 -1
- package/data/particuliers/F31029.json +2 -2
- package/data/particuliers/F31057.json +1 -1
- package/data/particuliers/F31130.json +2 -2
- package/data/particuliers/F31430.json +1 -1
- package/data/particuliers/F31448.json +1 -1
- package/data/particuliers/F31847.json +36 -1
- package/data/particuliers/F31901.json +105 -344
- package/data/particuliers/F32037.json +3 -3
- package/data/particuliers/F32057.json +2 -2
- package/data/particuliers/F32514.json +1 -1
- package/data/particuliers/F32884.json +579 -315
- package/data/particuliers/F32888.json +2 -2
- package/data/particuliers/F33353.json +3 -7
- package/data/particuliers/F33362.json +1 -1
- package/data/particuliers/F33375.json +1 -1
- package/data/particuliers/F33645.json +1 -1
- package/data/particuliers/F33646.json +1 -1
- package/data/particuliers/F33647.json +1 -1
- package/data/particuliers/F33683.json +25 -1
- package/data/particuliers/F33692.json +1 -1
- package/data/particuliers/F33891.json +2 -2
- package/data/particuliers/F33953.json +2 -2
- package/data/particuliers/F33954.json +3 -3
- package/data/particuliers/F34049.json +1 -1
- package/data/particuliers/F34070.json +2 -2
- package/data/particuliers/F34071.json +2 -2
- package/data/particuliers/F34240.json +1 -1
- package/data/particuliers/F34635.json +1 -1
- package/data/particuliers/F34700.json +1 -1
- package/data/particuliers/F34701.json +1 -1
- package/data/particuliers/F34956.json +3 -3
- package/data/particuliers/F35000.json +1 -1
- package/data/particuliers/F35295.json +1 -1
- package/data/particuliers/F35443.json +1 -1
- package/data/particuliers/F36433.json +1 -1
- package/data/particuliers/F36656.json +2 -2
- package/data/particuliers/F37538.json +3 -7
- package/data/particuliers/F38004.json +2 -2
- package/data/particuliers/F384.json +8 -8
- package/data/particuliers/F38536.json +1 -1
- package/data/particuliers/F38581.json +1 -1
- package/data/particuliers/F39480.json +36 -10
- package/data/particuliers/F426.json +2 -2
- package/data/particuliers/F487.json +1 -1
- package/data/particuliers/F616.json +1 -1
- package/data/particuliers/F763.json +2 -2
- package/data/particuliers/F794.json +1 -1
- package/data/particuliers/F801.json +1 -1
- package/data/particuliers/F812.json +1 -1
- package/data/particuliers/F815.json +1 -1
- package/data/particuliers/F816.json +1 -1
- package/data/particuliers/F823.json +2 -2
- package/data/particuliers/F984.json +1 -1
- package/data/particuliers/N12230.json +1 -1
- package/data/particuliers/N156.json +2 -2
- package/data/particuliers/N19775.json +1 -1
- package/data/particuliers/N20360.json +1 -1
- package/data/particuliers/N31477.json +1 -1
- package/data/particuliers/N381.json +1 -1
- package/data/particuliers/N418.json +1 -1
- package/data/particuliers/N451.json +1 -1
- package/data/particuliers/N47.json +312 -67
- package/data/particuliers/R1278.json +1 -1
- package/data/particuliers/R1331.json +1 -1
- package/data/particuliers/R1482.json +1 -1
- package/data/particuliers/R15643.json +1 -1
- package/data/particuliers/R16935.json +1 -1
- package/data/particuliers/R17761.json +4 -4
- package/data/particuliers/R32889.json +1 -1
- package/data/particuliers/R32895.json +1 -1
- package/data/particuliers/R34318.json +46 -78
- package/data/particuliers/R34320.json +158 -23
- package/data/particuliers/R38161.json +3 -3
- package/data/particuliers/R40909.json +1 -1
- package/data/particuliers/R46791.json +6 -5
- package/data/particuliers/R48459.json +19 -3
- package/data/particuliers/R48844.json +2 -2
- package/data/particuliers/R48961.json +1 -1
- package/data/particuliers/R52978.json +6 -6
- package/data/particuliers/R54621.json +8 -54
- package/data/particuliers/R54622.json +26 -14
- package/data/particuliers/R54933.json +16 -12
- package/data/particuliers/R54975.json +1 -1
- package/data/particuliers/R55462.json +59 -9
- package/data/particuliers/R55605.json +1 -1
- package/data/particuliers/R57466.json +1 -1
- package/data/particuliers/R64469.json +1 -1
- package/data/particuliers/R66317.json +1 -1
- package/data/particuliers/R66318.json +1 -1
- package/data/particuliers/{R34319.json → R74934.json} +30 -85
- package/data/particuliers/R74935.json +313 -0
- package/data/particuliers/R74936.json +313 -0
- package/data/particuliers/R74937.json +274 -0
- package/data/particuliers/R74938.json +284 -0
- package/data/particuliers/R74939.json +284 -0
- package/data/particuliers/R74941.json +284 -0
- package/data/particuliers/R74942.json +284 -0
- package/data/particuliers/R74943.json +284 -0
- package/data/particuliers/R74944.json +284 -0
- package/data/particuliers/R74946.json +284 -0
- package/data/particuliers/R74947.json +274 -0
- package/data/particuliers/R978.json +1 -1
- package/data/particuliers/index.json +5431 -5420
- package/data/professionnels/F17452.json +5 -5
- package/data/professionnels/F18960.json +1 -1
- package/data/professionnels/F2140.json +1 -1
- package/data/professionnels/F22379.json +2 -2
- package/data/professionnels/F22384.json +1 -1
- package/data/professionnels/F22386.json +644 -742
- package/data/professionnels/F22387.json +1 -1
- package/data/professionnels/F22428.json +30 -30
- package/data/professionnels/F22494.json +43 -301
- package/data/professionnels/F22713.json +7 -7
- package/data/professionnels/F23371.json +3 -53
- package/data/professionnels/F23460.json +0 -338
- package/data/professionnels/F23546.json +2 -2
- package/data/professionnels/F23547.json +65 -39
- package/data/professionnels/F23602.json +0 -52
- package/data/professionnels/F23604.json +0 -26
- package/data/professionnels/F23744.json +1 -1
- package/data/professionnels/F23999.json +24 -11
- package/data/professionnels/F31139.json +14 -14
- package/data/professionnels/F31149.json +2 -2
- package/data/professionnels/F31154.json +14 -14
- package/data/professionnels/F31177.json +7 -7
- package/data/professionnels/F32042.json +1 -1
- package/data/professionnels/F32049.json +3 -16
- package/data/professionnels/F32189.json +1 -1
- package/data/professionnels/F32192.json +1 -1
- package/data/professionnels/F32212.json +1 -1
- package/data/professionnels/F32389.json +39 -13
- package/data/professionnels/F33458.json +1 -1
- package/data/professionnels/F33822.json +1 -1
- package/data/professionnels/F34020.json +21 -21
- package/data/professionnels/F34799.json +14 -14
- package/data/professionnels/F36006.json +2 -2
- package/data/professionnels/F36203.json +2 -2
- package/data/professionnels/F36210.json +2 -2
- package/data/professionnels/F36211.json +2 -2
- package/data/professionnels/F36212.json +2 -2
- package/data/professionnels/F36215.json +2 -2
- package/data/professionnels/F36244.json +2 -2
- package/data/professionnels/F36703.json +2 -2
- package/data/professionnels/F36831.json +1 -1
- package/data/professionnels/F37486.json +660 -936
- package/data/professionnels/F37937.json +1 -1
- package/data/professionnels/F38004.json +2 -2
- package/data/professionnels/F38404.json +34 -2
- package/data/professionnels/F38447.json +37 -5
- package/data/professionnels/F38455.json +49 -25
- package/data/professionnels/F38456.json +49 -25
- package/data/professionnels/F38559.json +14 -1
- package/data/professionnels/F38564.json +14 -1
- package/data/professionnels/F38895.json +1 -1
- package/data/professionnels/F39451.json +1 -1
- package/data/professionnels/N10779.json +13 -13
- package/data/professionnels/N31358.json +1 -1
- package/data/professionnels/R14646.json +2 -1
- package/data/professionnels/R14697.json +8 -7
- package/data/professionnels/R14698.json +5 -4
- package/data/professionnels/R17500.json +1 -1
- package/data/professionnels/R17761.json +4 -4
- package/data/professionnels/R22260.json +1 -1
- package/data/professionnels/R22375.json +34 -0
- package/data/professionnels/R22378.json +1 -1
- package/data/professionnels/index.json +2474 -2474
- package/package.json +1 -1
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"text": "Comment se calcule le crédit d'impôt pour la formation des dirigeants d'entreprise ?"
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"children": [
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{
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"type": "text",
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"text": "Cas général"
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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",
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"children": [
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{
|
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624
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"type": "text",
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625
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"text": "Le montant du crédit d'impôt est égal au produit du nombre d'heures passées en formation par le ou les dirigeants de l'entreprise (dans la limite de 40 heures par année civile et par entreprise, soit "
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},
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-
{
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"type": "element",
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"name": "Valeur",
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"children": [
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{
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"type": "text",
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633
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"text": "475,2 €"
|
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634
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-
}
|
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635
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-
]
|
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636
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-
},
|
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637
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-
{
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638
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"type": "text",
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639
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"text": " pour 2024) par le taux horaire du SMIC au 31 décembre de l'année pour laquelle le crédit d'impôt est calculé (2024)."
|
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640
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}
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641
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]
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},
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{
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"type": "element",
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"name": "Exemple",
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646
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-
"children": [
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647
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-
{
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648
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-
"type": "element",
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"name": "Titre",
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"children": [
|
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651
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-
{
|
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652
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-
"type": "text",
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653
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-
"text": "Exemple"
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654
|
-
}
|
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655
|
-
]
|
|
656
|
-
},
|
|
657
|
-
{
|
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658
|
-
"type": "element",
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659
|
-
"name": "Paragraphe",
|
|
660
|
-
"children": [
|
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661
|
-
{
|
|
662
|
-
"type": "text",
|
|
663
|
-
"text": "Une entreprise, dont le dirigeant unique suit 10 heures de formation en 2024, pourra déduire en 2025 un crédit d'impôt de "
|
|
664
|
-
},
|
|
665
|
-
{
|
|
666
|
-
"type": "element",
|
|
667
|
-
"name": "Valeur",
|
|
668
|
-
"children": [
|
|
669
|
-
{
|
|
670
|
-
"type": "text",
|
|
671
|
-
"text": "118,8 €"
|
|
672
|
-
}
|
|
673
|
-
]
|
|
674
|
-
},
|
|
675
|
-
{
|
|
676
|
-
"type": "text",
|
|
677
|
-
"text": " = 10 x "
|
|
678
|
-
},
|
|
679
|
-
{
|
|
680
|
-
"type": "element",
|
|
681
|
-
"name": "Valeur",
|
|
682
|
-
"children": [
|
|
683
|
-
{
|
|
684
|
-
"type": "text",
|
|
685
|
-
"text": "11,88 €"
|
|
686
|
-
}
|
|
687
|
-
]
|
|
688
|
-
},
|
|
689
|
-
{
|
|
690
|
-
"type": "text",
|
|
691
|
-
"text": "."
|
|
692
|
-
}
|
|
693
|
-
]
|
|
694
|
-
}
|
|
695
|
-
]
|
|
696
|
-
}
|
|
697
|
-
]
|
|
698
|
-
},
|
|
699
|
-
{
|
|
700
|
-
"type": "element",
|
|
701
|
-
"name": "Cas",
|
|
702
|
-
"children": [
|
|
703
|
-
{
|
|
704
|
-
"type": "element",
|
|
705
|
-
"name": "Titre",
|
|
706
|
-
"children": [
|
|
707
|
-
{
|
|
708
|
-
"type": "text",
|
|
709
|
-
"text": "Micro-entreprise"
|
|
710
|
-
}
|
|
711
|
-
]
|
|
712
|
-
},
|
|
713
|
-
{
|
|
714
|
-
"type": "element",
|
|
715
|
-
"name": "Aide",
|
|
716
|
-
"children": [
|
|
717
|
-
{
|
|
718
|
-
"type": "element",
|
|
719
|
-
"name": "Paragraphe",
|
|
720
|
-
"children": [
|
|
721
|
-
{
|
|
722
|
-
"type": "text",
|
|
723
|
-
"text": "La micro-entreprise, dans ce cas, correspond à une petite et moyenne entreprise employant moins de 10 salariés et réalisant un chiffre d'affaires annuel inférieur à "
|
|
724
|
-
},
|
|
725
|
-
{
|
|
726
|
-
"type": "element",
|
|
727
|
-
"name": "Valeur",
|
|
728
|
-
"children": [
|
|
729
|
-
{
|
|
730
|
-
"type": "text",
|
|
731
|
-
"text": "2 millions €"
|
|
732
|
-
}
|
|
733
|
-
]
|
|
734
|
-
},
|
|
735
|
-
{
|
|
736
|
-
"type": "text",
|
|
737
|
-
"text": "."
|
|
738
|
-
}
|
|
739
|
-
]
|
|
740
|
-
}
|
|
741
|
-
]
|
|
742
|
-
},
|
|
743
|
-
{
|
|
744
|
-
"type": "element",
|
|
745
|
-
"name": "Paragraphe",
|
|
746
|
-
"children": [
|
|
747
|
-
{
|
|
748
|
-
"type": "text",
|
|
749
|
-
"text": "Le montant du crédit d'impôt est égal au taux horaire du SMIC multiplié par le nombre d'heures passées en formation par le dirigeant (dans la limite de 40 heures par an et par entreprise "
|
|
750
|
-
},
|
|
751
|
-
{
|
|
752
|
-
"type": "element",
|
|
753
|
-
"name": "Valeur",
|
|
754
|
-
"children": [
|
|
755
|
-
{
|
|
756
|
-
"type": "text",
|
|
757
|
-
"text": "950,4 €"
|
|
758
|
-
}
|
|
759
|
-
]
|
|
760
|
-
},
|
|
761
|
-
{
|
|
762
|
-
"type": "text",
|
|
763
|
-
"text": ") multiplié par 2."
|
|
764
|
-
}
|
|
765
|
-
]
|
|
766
|
-
},
|
|
767
|
-
{
|
|
768
|
-
"type": "element",
|
|
769
|
-
"name": "Exemple",
|
|
770
|
-
"children": [
|
|
771
|
-
{
|
|
772
|
-
"type": "element",
|
|
773
|
-
"name": "Titre",
|
|
774
|
-
"children": [
|
|
775
|
-
{
|
|
776
|
-
"type": "text",
|
|
777
|
-
"text": "Exemple"
|
|
778
|
-
}
|
|
779
|
-
]
|
|
780
|
-
},
|
|
781
|
-
{
|
|
782
|
-
"type": "element",
|
|
783
|
-
"name": "Paragraphe",
|
|
784
|
-
"children": [
|
|
785
|
-
{
|
|
786
|
-
"type": "text",
|
|
787
|
-
"text": "Un dirigeant qui suit 10 heures de formation en 2024 pourra déduire en 2025 un crédit d'impôt de "
|
|
788
|
-
},
|
|
789
|
-
{
|
|
790
|
-
"type": "element",
|
|
791
|
-
"name": "Valeur",
|
|
792
|
-
"children": [
|
|
793
|
-
{
|
|
794
|
-
"type": "text",
|
|
795
|
-
"text": "237,6 €"
|
|
796
|
-
}
|
|
797
|
-
]
|
|
798
|
-
},
|
|
799
|
-
{
|
|
800
|
-
"type": "text",
|
|
801
|
-
"text": " = 2 x10 x "
|
|
802
|
-
},
|
|
803
|
-
{
|
|
804
|
-
"type": "element",
|
|
805
|
-
"name": "Valeur",
|
|
806
|
-
"children": [
|
|
807
|
-
{
|
|
808
|
-
"type": "text",
|
|
809
|
-
"text": "11,88 €"
|
|
810
|
-
}
|
|
811
|
-
]
|
|
812
|
-
},
|
|
813
|
-
{
|
|
814
|
-
"type": "text",
|
|
815
|
-
"text": "."
|
|
816
|
-
}
|
|
817
|
-
]
|
|
818
|
-
}
|
|
819
|
-
]
|
|
820
|
-
}
|
|
821
|
-
]
|
|
822
|
-
},
|
|
823
|
-
{
|
|
824
|
-
"type": "element",
|
|
825
|
-
"name": "Cas",
|
|
826
|
-
"children": [
|
|
827
|
-
{
|
|
828
|
-
"type": "element",
|
|
829
|
-
"name": "Titre",
|
|
830
|
-
"children": [
|
|
831
|
-
{
|
|
832
|
-
"type": "text",
|
|
833
|
-
"text": "Groupement agricole d'exploitation en commun"
|
|
834
|
-
}
|
|
835
|
-
]
|
|
836
|
-
},
|
|
837
|
-
{
|
|
838
|
-
"type": "element",
|
|
839
|
-
"name": "Paragraphe",
|
|
840
|
-
"children": [
|
|
841
|
-
{
|
|
842
|
-
"type": "text",
|
|
843
|
-
"text": "Le montant du crédit d'impôt est égal au produit du nombre d'associés chefs d'exploitation par le taux horaire du SMIC."
|
|
844
|
-
}
|
|
845
|
-
]
|
|
846
|
-
},
|
|
847
|
-
{
|
|
848
|
-
"type": "element",
|
|
849
|
-
"name": "Exemple",
|
|
850
|
-
"children": [
|
|
851
|
-
{
|
|
852
|
-
"type": "element",
|
|
853
|
-
"name": "Titre",
|
|
854
|
-
"children": [
|
|
855
|
-
{
|
|
856
|
-
"type": "text",
|
|
857
|
-
"text": "Exemple"
|
|
858
|
-
}
|
|
859
|
-
]
|
|
860
|
-
},
|
|
861
|
-
{
|
|
862
|
-
"type": "element",
|
|
863
|
-
"name": "Paragraphe",
|
|
864
|
-
"children": [
|
|
865
|
-
{
|
|
866
|
-
"type": "text",
|
|
867
|
-
"text": "Un groupement comportant 10 associés en 2024 pourra déduire en 2025 un crédit d'impôt de "
|
|
868
|
-
},
|
|
869
|
-
{
|
|
870
|
-
"type": "element",
|
|
871
|
-
"name": "Valeur",
|
|
872
|
-
"children": [
|
|
873
|
-
{
|
|
874
|
-
"type": "text",
|
|
875
|
-
"text": "118,8 €"
|
|
876
|
-
}
|
|
877
|
-
]
|
|
878
|
-
},
|
|
879
|
-
{
|
|
880
|
-
"type": "text",
|
|
881
|
-
"text": " = 10 x "
|
|
882
|
-
},
|
|
883
|
-
{
|
|
884
|
-
"type": "element",
|
|
885
|
-
"name": "Valeur",
|
|
886
|
-
"children": [
|
|
887
|
-
{
|
|
888
|
-
"type": "text",
|
|
889
|
-
"text": "11,88 €"
|
|
890
|
-
}
|
|
891
|
-
]
|
|
892
|
-
},
|
|
893
|
-
{
|
|
894
|
-
"type": "text",
|
|
895
|
-
"text": "."
|
|
896
|
-
}
|
|
897
|
-
]
|
|
898
|
-
}
|
|
899
|
-
]
|
|
900
|
-
}
|
|
901
|
-
]
|
|
902
|
-
}
|
|
903
|
-
]
|
|
904
|
-
}
|
|
905
|
-
]
|
|
906
|
-
},
|
|
907
578
|
{
|
|
908
579
|
"type": "element",
|
|
909
580
|
"name": "Chapitre",
|
|
@@ -1156,15 +827,6 @@
|
|
|
1156
827
|
"text": "n° 2079-FCE-FC"
|
|
1157
828
|
}
|
|
1158
829
|
]
|
|
1159
|
-
},
|
|
1160
|
-
{
|
|
1161
|
-
"type": "element",
|
|
1162
|
-
"name": "LienInterne",
|
|
1163
|
-
"attributes": {
|
|
1164
|
-
"LienPublication": "R18421",
|
|
1165
|
-
"type": "Formulaire",
|
|
1166
|
-
"audience": "Professionnels"
|
|
1167
|
-
}
|
|
1168
830
|
}
|
|
1169
831
|
]
|
|
1170
832
|
}
|
|
@@ -716,7 +716,7 @@
|
|
|
716
716
|
"audience": "Professionnels",
|
|
717
717
|
"format": "application/pdf",
|
|
718
718
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"poids": "111.6 KB",
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719
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-
"numerocerfa": "14030",
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+
"numerocerfa": "14030*14",
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"autrenumero": "1330-CVAE-SD",
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"type": "Formulaire"
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},
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@@ -5570,7 +5570,7 @@
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"audience": "Professionnels",
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"format": "application/pdf",
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"poids": "111.6 KB",
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-
"numerocerfa": "14030",
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+
"numerocerfa": "14030*14",
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"autrenumero": "1330-CVAE-SD",
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"type": "Formulaire"
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},
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