@socialgouv/fiches-vdd 2.1611.0 → 2.1613.0
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 +225 -225
- package/data/index.json +79124 -79124
- package/data/particuliers/F10040.json +7 -7
- package/data/particuliers/F14060.json +0 -80
- package/data/particuliers/F16337.json +0 -80
- package/data/particuliers/F2384.json +1 -1
- package/data/particuliers/F2402.json +1 -1
- package/data/particuliers/F33452.json +94 -16
- package/data/particuliers/F33683.json +1 -21
- package/data/particuliers/F35381.json +2 -2
- package/data/particuliers/F35820.json +2 -2
- package/data/particuliers/F38004.json +2 -2
- package/data/particuliers/index.json +5425 -5425
- package/data/professionnels/F15204.json +86 -8
- package/data/professionnels/F22286.json +2 -2
- package/data/professionnels/F23497.json +396 -0
- package/data/professionnels/F23566.json +134 -0
- package/data/professionnels/F23604.json +77 -0
- package/data/professionnels/F23890.json +899 -7352
- package/data/professionnels/F24013.json +60 -278
- package/data/professionnels/F34059.json +4 -4
- package/data/professionnels/F35381.json +2 -2
- package/data/professionnels/F35992.json +777 -96
- package/data/professionnels/F35993.json +777 -96
- package/data/professionnels/F35994.json +777 -96
- package/data/professionnels/F35995.json +777 -96
- package/data/professionnels/F35997.json +777 -96
- package/data/professionnels/F37195.json +777 -96
- package/data/professionnels/F37196.json +777 -96
- package/data/professionnels/F37197.json +777 -96
- package/data/professionnels/F37199.json +777 -96
- package/data/professionnels/F37200.json +777 -96
- package/data/professionnels/F38004.json +2 -2
- package/data/professionnels/F39451.json +11 -5
- package/data/professionnels/index.json +2531 -2531
- package/package.json +1 -1
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"text": "Taxe sur la valeur ajoutée (TVA)"
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"text": "S'il est redevable de la TVA, la cédant doit "
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"LienPublication": "F23566",
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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"text": "déclarer et payer la TVA"
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"text": " sur toutes les opérations qui n'ont pas encore été déclarées à la date de la cession."
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"text": "Il dispose du délai suivant pour réaliser sa déclaration :"
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"text": "Les seuils d’application du "
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"LienID": "R73735",
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"type": "Définition de glossaire"
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"text": "régime réel simplifié"
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"text": " sont réévalués à compter du 1"
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"text": "janvier 2026. "
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"text": "Leur montant sera cependant fixé par la loi de finances pour 2026"
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"text": ". Cette loi doit être votée dans les prochaines semaines."
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"text": "Dans cette attente, les dispositions budgétaires prévues pour 2025 ont été reconduites par une "
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"URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053173986"
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"text": "loi spéciale n° 2025-1316 du 26 décembre 2025"
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"text": "Attention"
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{
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}
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]
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"type": "text",
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"text": "Toutefois, cette opération est "
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"text": "exonérée de TVA"
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{
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"type": "text",
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"text": " si la cession porte sur l'intégralité des éléments du fonds de commerce et que l'acquéreur est lui-même redevable de la TVA. L'exonération concerne alors l'ensemble des biens et des services transmis à l'occasion de la cession du fonds."
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"text": "
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"text": "La déclaration de résultat ou de TVA doit être effectuée de manière "
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{
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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},
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"children": [
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{
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"type": "text",
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"text": "déclarer et payer la TVA"
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}
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]
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"type": "text",
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"text": "dématérialisée"
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"text": "
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"text": " (l’envoi de formulaires papiers n’est plus possible) :"
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"text": "Cette déclaration doit être effectuée de manière "
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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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},
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{
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"text": "saisie manuelle en ligne"
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"
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"type": "element",
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"name": "LienIntra",
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"attributes": {
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"LienID": "R73791",
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"type": "Définition de glossaire"
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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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"text": "mode EFI"
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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": "
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|
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"text": "). L’entreprise les complète elle-même, en se connectant sur son "
|
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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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|
+
{
|
|
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|
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"type": "text",
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|
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"text": "espace professionnel impots.gouv.fr"
|
|
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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": "ANoter",
|
|
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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": "Titre",
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
6487
|
+
"text": "À noter"
|
|
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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": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
6497
|
+
"text": "Certaines démarches sont exclues du mode EFI : il s’agit notamment des déclarations de résultat concernant les "
|
|
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|
+
},
|
|
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|
+
{
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"type": "element",
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"name": "LienIntra",
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|
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"attributes": {
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|
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|
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"LienID": "R58428",
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"type": "Définition de glossaire"
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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": "BA"
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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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"text": ", "
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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": "LienIntra",
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|
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"attributes": {
|
|
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|
+
"LienID": "R58426",
|
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|
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"type": "Définition de glossaire"
|
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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": "BIC"
|
|
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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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"text": " et l’"
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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": "LienInterne",
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|
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"attributes": {
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"LienPublication": "R75079",
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"type": "Sigle"
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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": "IS"
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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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"text": " des entreprises soumises au "
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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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|
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"attributes": {
|
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|
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"LienID": "R74034",
|
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|
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"type": "Définition de glossaire"
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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": "régime normal d’imposition"
|
|
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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": ", ou encore des déclarations de "
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
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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": "R24407",
|
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"type": "Sigle"
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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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|
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"type": "text",
|
|
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|
+
"text": "CVAE"
|
|
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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": "."
|
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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": "ServiceEnLigne",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R14668",
|
|
6598
|
+
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
6599
|
+
"audience": "Professionnels",
|
|
6600
|
+
"type": "Téléservice"
|
|
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|
+
},
|
|
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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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|
+
"children": [
|
|
6607
|
+
{
|
|
6608
|
+
"type": "text",
|
|
6609
|
+
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
6610
|
+
}
|
|
6611
|
+
]
|
|
6612
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Source",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R30612"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
6621
|
+
"type": "text",
|
|
6622
|
+
"text": "Ministère chargé des finances"
|
|
6623
|
+
}
|
|
6624
|
+
]
|
|
6625
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
6629
|
+
"type": "element",
|
|
6630
|
+
"name": "Liste",
|
|
6631
|
+
"attributes": {
|
|
6632
|
+
"type": "puce"
|
|
6633
|
+
},
|
|
6634
|
+
"children": [
|
|
6321
6635
|
{
|
|
6322
6636
|
"type": "element",
|
|
6323
6637
|
"name": "Item",
|
|
@@ -6328,7 +6642,7 @@
|
|
|
6328
6642
|
"children": [
|
|
6329
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|
{
|
|
6330
6644
|
"type": "text",
|
|
6331
|
-
"text": "
|
|
6645
|
+
"text": "Soit en passant par un "
|
|
6332
6646
|
},
|
|
6333
6647
|
{
|
|
6334
6648
|
"type": "element",
|
|
@@ -6336,27 +6650,53 @@
|
|
|
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6650
|
"children": [
|
|
6337
6651
|
{
|
|
6338
6652
|
"type": "text",
|
|
6339
|
-
"text": "
|
|
6653
|
+
"text": "logiciel"
|
|
6340
6654
|
}
|
|
6341
6655
|
]
|
|
6342
6656
|
},
|
|
6343
6657
|
{
|
|
6344
6658
|
"type": "text",
|
|
6345
|
-
"text": "
|
|
6659
|
+
"text": " d’échange spécial ("
|
|
6346
6660
|
},
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"attributes": {
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"LienID": "R73877",
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"type": "Définition de glossaire"
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"children": [
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{
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"type": "text",
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"text": "mode EDI)"
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"type": "text",
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"text": "
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"text": ". Dans ce cas, l’entreprise ou plus généralement son mandataire (par exemple un expert-comptable) saisissent l’ensemble des informations exigées puis les télétransmettent à l’administration."
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{
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"type": "text",
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"text": "Soit en passant par le compte Portailpro"
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"name": "ServiceEnLigne",
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"attributes": {
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"ID": "R70307",
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"URL": "https://portailpro.gouv.fr/ms/login?client_id=Va3ZplWNIlKE0RhrUCZDoQD_i_Aa&code_challenge=fryJFauq54AwNGCk0BhHURQpupvno9IElvOfHpzyU7w&code_challenge_method=S256&commonAuthCallerPath=%2Foauth2%2Fauthorize&forceAuth=false&nonce=8a29a4b65a64fb7fd32a3ecf9c51fc414d4a&passiveAuth=false&redirect_uri=https%3A%2F%2Fportailpro.gouv.fr%2Fms%2Faccesspage&response_mode=query&response_type=code&scope=openid+internal_login+pcr.rattachement&state=3eb974ee6b0844cd9d8c881c881cb182&tenantDomain=carbon.super&sessionDataKey=038796a8-efaf-445e-9d56-52ec32cdf187&relyingParty=Va3ZplWNIlKE0RhrUCZDoQD_i_Aa&type=oidc&sp=PCR_PORTAIL_PRD&isSaaSApp=false&authenticators=OpenIDConnectAuthenticator%3Aurssaf%3Adgddi%3Adgfip%3Anet_e%3BPCRAuthenticator%3ALOCAL",
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"audience": "Professionnels",
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"type": "Téléservice"
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"text": "
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"text": "Portailpro.gouv : portail commun pour simplifier ses déclarations et paiements"
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"text": "Ministère chargé de l'économie"
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{
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"type": "text",
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"text": "Portailpro.gouv permet aux professionnels de centraliser et de consulter, "
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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": "sur un seul espace"
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}
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{
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"type": "text",
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"text": ", l’ensemble de leurs "
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{
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"type": "element",
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{
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"type": "text",
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"text": "déclarations et paiements"
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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": " auprès des administrations "
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{
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"type": "element",
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{
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"type": "text",
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"text": "fiscales, sociales et douanières"
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]
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},
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{
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"type": "text",
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"text": "."
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}
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@@ -7401,6 +7800,288 @@
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{
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"type": "element",
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"name": "Definition",
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"attributes": {
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"ID": "R73735"
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"children": [
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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": "Régime réel simplifié (ou RSD)"
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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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|
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"type": "text",
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|
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"text": "Régime fiscal d’imposition des bénéfices applicable lorsque le chiffre d’affaires annuel hors taxes d’une entreprise ne dépasse pas certains seuils. Il est simplifié car les obligations fiscales qu’il prévoit sont allégées (bilan comptable simplifié, déclaration de TVA annuelle et non pas mensuelle, etc .)"
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}
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{
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"name": "Definition",
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"attributes": {
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"ID": "R73791"
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},
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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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"children": [
|
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|
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{
|
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|
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"type": "text",
|
|
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|
+
"text": "Mode EFI (déclarations fiscales et paiement)"
|
|
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|
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}
|
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]
|
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},
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{
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"name": "Texte",
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"children": [
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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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{
|
|
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|
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"type": "text",
|
|
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|
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"text": "Procédure permettant à un contribuable d’effectuer lui-même ses déclarations fiscales en ligne sans passer par un mandataire (expert-comptable...). Les formulaires sont simplifiés et la saisie se fait manuellement. C’est un mode généralement utilisé par les petites structures."
|
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|
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}
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{
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"name": "Definition",
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|
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"attributes": {
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"ID": "R58428"
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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": "Titre",
|
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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": "Bénéfices agricoles (BA)"
|
|
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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": "Texte",
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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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|
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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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|
+
"text": "Revenus des personnes qui exercent une activité agricole"
|
|
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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": "Definition",
|
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|
+
"attributes": {
|
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|
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"ID": "R58426"
|
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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": "element",
|
|
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|
+
"name": "Titre",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Bénéfices industriels et commerciaux (BIC)"
|
|
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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": "Texte",
|
|
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|
+
"children": [
|
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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": [
|
|
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|
+
{
|
|
7934
|
+
"type": "text",
|
|
7935
|
+
"text": "Revenus des personnes qui exercent une activité commerciale, industrielle ou artisanale"
|
|
7936
|
+
}
|
|
7937
|
+
]
|
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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": "Definition",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R74034"
|
|
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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": "element",
|
|
7952
|
+
"name": "Titre",
|
|
7953
|
+
"children": [
|
|
7954
|
+
{
|
|
7955
|
+
"type": "text",
|
|
7956
|
+
"text": "Régime réel normal (orienté TVA, aucun seuil mentionné)"
|
|
7957
|
+
}
|
|
7958
|
+
]
|
|
7959
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
7962
|
+
"name": "Texte",
|
|
7963
|
+
"children": [
|
|
7964
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
7968
|
+
{
|
|
7969
|
+
"type": "text",
|
|
7970
|
+
"text": "Régime fiscal d’imposition des bénéfices applicable lorsque le chiffre d’affaires annuel hors taxes d’une entreprise dépasse certains seuils. Ce régime implique une comptabilisation détaillée des opérations réalisées (déclaration de TVA en général mensuelle, comptabilité d’engagement, conservation des factures...)"
|
|
7971
|
+
}
|
|
7972
|
+
]
|
|
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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",
|
|
7980
|
+
"name": "Definition",
|
|
7981
|
+
"attributes": {
|
|
7982
|
+
"ID": "R73877"
|
|
7983
|
+
},
|
|
7984
|
+
"children": [
|
|
7985
|
+
{
|
|
7986
|
+
"type": "element",
|
|
7987
|
+
"name": "Titre",
|
|
7988
|
+
"children": [
|
|
7989
|
+
{
|
|
7990
|
+
"type": "text",
|
|
7991
|
+
"text": "Mode EDI (déclarations fiscales et paiement)"
|
|
7992
|
+
}
|
|
7993
|
+
]
|
|
7994
|
+
},
|
|
7995
|
+
{
|
|
7996
|
+
"type": "element",
|
|
7997
|
+
"name": "Texte",
|
|
7998
|
+
"children": [
|
|
7999
|
+
{
|
|
8000
|
+
"type": "element",
|
|
8001
|
+
"name": "Paragraphe",
|
|
8002
|
+
"children": [
|
|
8003
|
+
{
|
|
8004
|
+
"type": "text",
|
|
8005
|
+
"text": "Procédure de déclaration et de paiement de l’impôt accessible via un logiciel spécifiquel. Les informations exigées sont télétransmises sous forme de données et non de formulaires. Le mode EDI est en général utilisé par un mandataire désigné par le contribuable (par exemple un expert-comptable...)"
|
|
8006
|
+
}
|
|
8007
|
+
]
|
|
8008
|
+
}
|
|
8009
|
+
]
|
|
8010
|
+
}
|
|
8011
|
+
]
|
|
8012
|
+
},
|
|
8013
|
+
{
|
|
8014
|
+
"type": "element",
|
|
8015
|
+
"name": "Abreviation",
|
|
8016
|
+
"attributes": {
|
|
8017
|
+
"ID": "R75079",
|
|
8018
|
+
"type": "Sigle"
|
|
8019
|
+
},
|
|
8020
|
+
"children": [
|
|
8021
|
+
{
|
|
8022
|
+
"type": "element",
|
|
8023
|
+
"name": "Titre",
|
|
8024
|
+
"children": [
|
|
8025
|
+
{
|
|
8026
|
+
"type": "text",
|
|
8027
|
+
"text": "IS"
|
|
8028
|
+
}
|
|
8029
|
+
]
|
|
8030
|
+
},
|
|
8031
|
+
{
|
|
8032
|
+
"type": "element",
|
|
8033
|
+
"name": "Texte",
|
|
8034
|
+
"children": [
|
|
8035
|
+
{
|
|
8036
|
+
"type": "element",
|
|
8037
|
+
"name": "Paragraphe",
|
|
8038
|
+
"children": [
|
|
8039
|
+
{
|
|
8040
|
+
"type": "text",
|
|
8041
|
+
"text": "Impôt sur les sociétés"
|
|
8042
|
+
}
|
|
8043
|
+
]
|
|
8044
|
+
}
|
|
8045
|
+
]
|
|
8046
|
+
}
|
|
8047
|
+
]
|
|
8048
|
+
},
|
|
8049
|
+
{
|
|
8050
|
+
"type": "element",
|
|
8051
|
+
"name": "Abreviation",
|
|
8052
|
+
"attributes": {
|
|
8053
|
+
"ID": "R24407",
|
|
8054
|
+
"type": "Sigle"
|
|
8055
|
+
},
|
|
8056
|
+
"children": [
|
|
8057
|
+
{
|
|
8058
|
+
"type": "element",
|
|
8059
|
+
"name": "Titre",
|
|
8060
|
+
"children": [
|
|
8061
|
+
{
|
|
8062
|
+
"type": "text",
|
|
8063
|
+
"text": "CVAE"
|
|
8064
|
+
}
|
|
8065
|
+
]
|
|
8066
|
+
},
|
|
8067
|
+
{
|
|
8068
|
+
"type": "element",
|
|
8069
|
+
"name": "Texte",
|
|
8070
|
+
"children": [
|
|
8071
|
+
{
|
|
8072
|
+
"type": "element",
|
|
8073
|
+
"name": "Paragraphe",
|
|
8074
|
+
"children": [
|
|
8075
|
+
{
|
|
8076
|
+
"type": "text",
|
|
8077
|
+
"text": "Cotisation sur la valeur ajoutée des entreprises"
|
|
8078
|
+
}
|
|
8079
|
+
]
|
|
8080
|
+
}
|
|
8081
|
+
]
|
|
8082
|
+
}
|
|
8083
|
+
]
|
|
8084
|
+
},
|
|
7404
8085
|
{
|
|
7405
8086
|
"type": "element",
|
|
7406
8087
|
"name": "QuestionReponse",
|