@socialgouv/fiches-vdd 2.1615.0 → 2.1616.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/index.json +241 -241
- package/data/index.json +79459 -79459
- package/data/particuliers/F11677.json +972 -73
- package/data/particuliers/F16140.json +1 -1
- package/data/particuliers/F17047.json +1 -1
- package/data/particuliers/F17365.json +1 -1
- package/data/particuliers/F22395.json +2 -2
- package/data/particuliers/F31473.json +6 -6
- package/data/particuliers/F32235.json +865 -301
- package/data/particuliers/F35001.json +6 -6
- package/data/particuliers/F35578.json +2 -2
- package/data/particuliers/F35947.json +0 -76
- package/data/particuliers/F35950.json +0 -38
- package/data/particuliers/F72.json +1 -1
- package/data/particuliers/F720.json +5 -5
- package/data/particuliers/R19258.json +5 -5
- package/data/particuliers/R33004.json +1 -1
- package/data/particuliers/R50509.json +34 -0
- package/data/particuliers/R55376.json +5 -5
- package/data/particuliers/{R13614.json → R75199.json} +51 -84
- package/data/particuliers/index.json +5475 -5476
- package/data/professionnels/F11677.json +972 -73
- package/data/professionnels/F17047.json +1 -1
- package/data/professionnels/F21209.json +3 -4
- package/data/professionnels/F23267.json +13 -0
- package/data/professionnels/F23575.json +3 -3
- package/data/professionnels/F31233.json +2383 -12681
- package/data/professionnels/F32101.json +765 -634
- package/data/professionnels/F33368.json +6 -6
- package/data/professionnels/F35992.json +489 -26
- package/data/professionnels/F35993.json +489 -26
- package/data/professionnels/F35994.json +489 -26
- package/data/professionnels/F35995.json +489 -26
- package/data/professionnels/F35997.json +489 -26
- package/data/professionnels/F36006.json +2180 -312
- package/data/professionnels/F36203.json +524 -74
- package/data/professionnels/F36210.json +636 -100
- package/data/professionnels/F36211.json +635 -99
- package/data/professionnels/F36212.json +2189 -491
- package/data/professionnels/F36708.json +7 -7
- package/data/professionnels/F37195.json +489 -26
- package/data/professionnels/F37196.json +489 -26
- package/data/professionnels/F37197.json +489 -26
- package/data/professionnels/F37199.json +489 -26
- package/data/professionnels/F37200.json +489 -26
- package/data/professionnels/F38152.json +1990 -9171
- package/data/professionnels/F38564.json +2773 -758
- package/data/professionnels/N13345.json +3 -3
- package/data/professionnels/R10214.json +5 -4
- package/data/professionnels/R19258.json +5 -5
- package/data/professionnels/R42699.json +2 -2
- package/data/professionnels/R45508.json +1 -17
- package/data/professionnels/R55376.json +5 -5
- package/data/professionnels/R70307.json +0 -34
- package/data/{particuliers/R62140.json → professionnels/R75199.json} +51 -118
- package/data/professionnels/index.json +2506 -2505
- package/package.json +1 -1
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"text": "chiffre d'affaires annuel hors
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"text": "chiffre d'affaires annuel hors taxes"
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"text": "Cette déclaration doit être effectuée de manière "
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"text": "espace professionnel impots.gouv.fr"
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"text": "Certaines démarches sont exclues du mode EFI : il s’agit notamment des déclarations de résultat concernant les "
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"type": "Définition de glossaire"
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"text": " et l’"
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"text": " des entreprises soumises au "
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2413
|
-
"type": "element",
|
|
2414
|
-
"name": "Item",
|
|
2415
|
-
"children": [
|
|
2416
|
-
{
|
|
2417
|
-
"type": "element",
|
|
2418
|
-
"name": "Paragraphe",
|
|
2419
|
-
"children": [
|
|
2560
|
+
},
|
|
2420
2561
|
{
|
|
2421
2562
|
"type": "text",
|
|
2422
|
-
"text": "
|
|
2563
|
+
"text": " des formulaires ("
|
|
2423
2564
|
},
|
|
2424
2565
|
{
|
|
2425
2566
|
"type": "element",
|
|
2426
|
-
"name": "
|
|
2427
|
-
"attributes": {
|
|
2428
|
-
"URL": "https://www.impots.gouv.fr/partenaires-edi-0"
|
|
2429
|
-
},
|
|
2567
|
+
"name": "MiseEnEvidence",
|
|
2430
2568
|
"children": [
|
|
2431
2569
|
{
|
|
2432
|
-
"type": "
|
|
2433
|
-
"
|
|
2570
|
+
"type": "element",
|
|
2571
|
+
"name": "LienIntra",
|
|
2572
|
+
"attributes": {
|
|
2573
|
+
"LienID": "R73791",
|
|
2574
|
+
"type": "Définition de glossaire"
|
|
2575
|
+
},
|
|
2576
|
+
"children": [
|
|
2577
|
+
{
|
|
2578
|
+
"type": "text",
|
|
2579
|
+
"text": "mode EFI"
|
|
2580
|
+
}
|
|
2581
|
+
]
|
|
2434
2582
|
}
|
|
2435
2583
|
]
|
|
2436
2584
|
},
|
|
2437
2585
|
{
|
|
2438
2586
|
"type": "text",
|
|
2439
|
-
"text": "
|
|
2587
|
+
"text": "). L’entreprise les complète elle-même, en se connectant sur son "
|
|
2588
|
+
},
|
|
2589
|
+
{
|
|
2590
|
+
"type": "element",
|
|
2591
|
+
"name": "MiseEnEvidence",
|
|
2592
|
+
"children": [
|
|
2593
|
+
{
|
|
2594
|
+
"type": "text",
|
|
2595
|
+
"text": "espace professionnel impots.gouv.fr"
|
|
2596
|
+
}
|
|
2597
|
+
]
|
|
2440
2598
|
}
|
|
2441
2599
|
]
|
|
2442
2600
|
}
|
|
2443
2601
|
]
|
|
2444
2602
|
}
|
|
2445
2603
|
]
|
|
2446
|
-
}
|
|
2447
|
-
]
|
|
2448
|
-
}
|
|
2449
|
-
]
|
|
2450
|
-
}
|
|
2451
|
-
]
|
|
2452
|
-
},
|
|
2453
|
-
{
|
|
2454
|
-
"type": "element",
|
|
2455
|
-
"name": "Cas",
|
|
2456
|
-
"children": [
|
|
2457
|
-
{
|
|
2458
|
-
"type": "element",
|
|
2459
|
-
"name": "Titre",
|
|
2460
|
-
"children": [
|
|
2461
|
-
{
|
|
2462
|
-
"type": "text",
|
|
2463
|
-
"text": "Bénéfices agricoles (BA)"
|
|
2464
|
-
}
|
|
2465
|
-
]
|
|
2466
|
-
},
|
|
2467
|
-
{
|
|
2468
|
-
"type": "element",
|
|
2469
|
-
"name": "Introduction",
|
|
2470
|
-
"children": [
|
|
2471
|
-
{
|
|
2472
|
-
"type": "element",
|
|
2473
|
-
"name": "Paragraphe",
|
|
2474
|
-
"children": [
|
|
2475
|
-
{
|
|
2476
|
-
"type": "text",
|
|
2477
|
-
"text": "Les règles sont différentes en fonction du régime d'imposition de l'entreprise individuelle."
|
|
2478
|
-
}
|
|
2479
|
-
]
|
|
2480
|
-
}
|
|
2481
|
-
]
|
|
2482
|
-
},
|
|
2483
|
-
{
|
|
2484
|
-
"type": "element",
|
|
2485
|
-
"name": "BlocCas",
|
|
2486
|
-
"attributes": {
|
|
2487
|
-
"affichage": "radio"
|
|
2488
|
-
},
|
|
2489
|
-
"children": [
|
|
2490
|
-
{
|
|
2491
|
-
"type": "element",
|
|
2492
|
-
"name": "Cas",
|
|
2493
|
-
"children": [
|
|
2494
|
-
{
|
|
2495
|
-
"type": "element",
|
|
2496
|
-
"name": "Titre",
|
|
2497
|
-
"children": [
|
|
2498
|
-
{
|
|
2499
|
-
"type": "text",
|
|
2500
|
-
"text": "Micro-BA (micro-bénéfice agricole)"
|
|
2501
|
-
}
|
|
2502
|
-
]
|
|
2503
2604
|
},
|
|
2504
2605
|
{
|
|
2505
2606
|
"type": "element",
|
|
2506
|
-
"name": "
|
|
2607
|
+
"name": "ANoter",
|
|
2507
2608
|
"children": [
|
|
2609
|
+
{
|
|
2610
|
+
"type": "element",
|
|
2611
|
+
"name": "Titre",
|
|
2612
|
+
"children": [
|
|
2613
|
+
{
|
|
2614
|
+
"type": "text",
|
|
2615
|
+
"text": "À noter"
|
|
2616
|
+
}
|
|
2617
|
+
]
|
|
2618
|
+
},
|
|
2508
2619
|
{
|
|
2509
2620
|
"type": "element",
|
|
2510
2621
|
"name": "Paragraphe",
|
|
2511
2622
|
"children": [
|
|
2512
2623
|
{
|
|
2513
2624
|
"type": "text",
|
|
2514
|
-
"text": "
|
|
2625
|
+
"text": "Certaines démarches sont exclues du mode EFI : il s’agit notamment des déclarations de résultat concernant les "
|
|
2515
2626
|
},
|
|
2516
2627
|
{
|
|
2517
2628
|
"type": "element",
|
|
2518
|
-
"name": "
|
|
2629
|
+
"name": "LienIntra",
|
|
2630
|
+
"attributes": {
|
|
2631
|
+
"LienID": "R58428",
|
|
2632
|
+
"type": "Définition de glossaire"
|
|
2633
|
+
},
|
|
2519
2634
|
"children": [
|
|
2520
2635
|
{
|
|
2521
2636
|
"type": "text",
|
|
2522
|
-
"text": "
|
|
2637
|
+
"text": "BA"
|
|
2523
2638
|
}
|
|
2524
2639
|
]
|
|
2525
2640
|
},
|
|
2526
2641
|
{
|
|
2527
2642
|
"type": "text",
|
|
2528
|
-
"text": "
|
|
2529
|
-
}
|
|
2530
|
-
]
|
|
2531
|
-
}
|
|
2532
|
-
]
|
|
2533
|
-
},
|
|
2534
|
-
{
|
|
2535
|
-
"type": "element",
|
|
2536
|
-
"name": "Paragraphe",
|
|
2537
|
-
"children": [
|
|
2538
|
-
{
|
|
2539
|
-
"type": "text",
|
|
2540
|
-
"text": "La déclaration de revenus doit être effectuée avec la "
|
|
2541
|
-
},
|
|
2542
|
-
{
|
|
2543
|
-
"type": "element",
|
|
2544
|
-
"name": "LienInterne",
|
|
2545
|
-
"attributes": {
|
|
2546
|
-
"LienPublication": "R1281",
|
|
2547
|
-
"type": "Formulaire",
|
|
2548
|
-
"audience": "Professionnels"
|
|
2549
|
-
},
|
|
2550
|
-
"children": [
|
|
2551
|
-
{
|
|
2552
|
-
"type": "text",
|
|
2553
|
-
"text": "déclaration n° 2042"
|
|
2554
|
-
}
|
|
2555
|
-
]
|
|
2556
|
-
},
|
|
2557
|
-
{
|
|
2558
|
-
"type": "text",
|
|
2559
|
-
"text": ". Il faut également joindre la "
|
|
2560
|
-
},
|
|
2561
|
-
{
|
|
2562
|
-
"type": "element",
|
|
2563
|
-
"name": "LienInterne",
|
|
2564
|
-
"attributes": {
|
|
2565
|
-
"LienPublication": "R36751",
|
|
2566
|
-
"type": "Formulaire",
|
|
2567
|
-
"audience": "Professionnels"
|
|
2568
|
-
},
|
|
2569
|
-
"children": [
|
|
2570
|
-
{
|
|
2571
|
-
"type": "text",
|
|
2572
|
-
"text": "déclaration complémentaire 2042-C-PRO"
|
|
2573
|
-
}
|
|
2574
|
-
]
|
|
2575
|
-
},
|
|
2576
|
-
{
|
|
2577
|
-
"type": "text",
|
|
2578
|
-
"text": " sur laquelle doit être indiqué le chiffre d'affaires réalisé jusqu'à la cessation d'activité dans la partie « "
|
|
2579
|
-
},
|
|
2580
|
-
{
|
|
2581
|
-
"type": "element",
|
|
2582
|
-
"name": "Expression",
|
|
2583
|
-
"children": [
|
|
2584
|
-
{
|
|
2585
|
-
"type": "text",
|
|
2586
|
-
"text": "revenus agricoles"
|
|
2587
|
-
}
|
|
2588
|
-
]
|
|
2589
|
-
},
|
|
2590
|
-
{
|
|
2591
|
-
"type": "text",
|
|
2592
|
-
"text": " »."
|
|
2593
|
-
}
|
|
2594
|
-
]
|
|
2595
|
-
},
|
|
2596
|
-
{
|
|
2597
|
-
"type": "element",
|
|
2598
|
-
"name": "Paragraphe",
|
|
2599
|
-
"children": [
|
|
2600
|
-
{
|
|
2601
|
-
"type": "text",
|
|
2602
|
-
"text": "La déclaration doit être réalisée par l'entrepreneur sur son espace Particulier du site impots.gouv.fr :"
|
|
2603
|
-
}
|
|
2604
|
-
]
|
|
2605
|
-
},
|
|
2606
|
-
{
|
|
2607
|
-
"type": "element",
|
|
2608
|
-
"name": "ServiceEnLigne",
|
|
2609
|
-
"attributes": {
|
|
2610
|
-
"ID": "R3120",
|
|
2611
|
-
"URL": "https://cfspart.impots.gouv.fr/LoginMDP",
|
|
2612
|
-
"audience": "Professionnels",
|
|
2613
|
-
"type": "Téléservice"
|
|
2614
|
-
},
|
|
2615
|
-
"children": [
|
|
2616
|
-
{
|
|
2617
|
-
"type": "element",
|
|
2618
|
-
"name": "Titre",
|
|
2619
|
-
"children": [
|
|
2620
|
-
{
|
|
2621
|
-
"type": "text",
|
|
2622
|
-
"text": "Impôts : accéder à votre espace Particulier"
|
|
2623
|
-
}
|
|
2624
|
-
]
|
|
2625
|
-
},
|
|
2626
|
-
{
|
|
2627
|
-
"type": "element",
|
|
2628
|
-
"name": "Source",
|
|
2629
|
-
"attributes": {
|
|
2630
|
-
"ID": "R30612"
|
|
2631
|
-
},
|
|
2632
|
-
"children": [
|
|
2643
|
+
"text": ", "
|
|
2644
|
+
},
|
|
2633
2645
|
{
|
|
2634
|
-
"type": "
|
|
2635
|
-
"
|
|
2636
|
-
|
|
2637
|
-
|
|
2638
|
-
|
|
2639
|
-
|
|
2640
|
-
|
|
2641
|
-
|
|
2642
|
-
|
|
2643
|
-
|
|
2644
|
-
|
|
2645
|
-
|
|
2646
|
-
|
|
2647
|
-
{
|
|
2648
|
-
"type": "element",
|
|
2649
|
-
"name": "Titre",
|
|
2650
|
-
"children": [
|
|
2651
|
-
{
|
|
2652
|
-
"type": "text",
|
|
2653
|
-
"text": "Régime réel simplifié"
|
|
2654
|
-
}
|
|
2655
|
-
]
|
|
2656
|
-
},
|
|
2657
|
-
{
|
|
2658
|
-
"type": "element",
|
|
2659
|
-
"name": "Aide",
|
|
2660
|
-
"children": [
|
|
2661
|
-
{
|
|
2662
|
-
"type": "element",
|
|
2663
|
-
"name": "Paragraphe",
|
|
2664
|
-
"children": [
|
|
2646
|
+
"type": "element",
|
|
2647
|
+
"name": "LienIntra",
|
|
2648
|
+
"attributes": {
|
|
2649
|
+
"LienID": "R58426",
|
|
2650
|
+
"type": "Définition de glossaire"
|
|
2651
|
+
},
|
|
2652
|
+
"children": [
|
|
2653
|
+
{
|
|
2654
|
+
"type": "text",
|
|
2655
|
+
"text": "BIC"
|
|
2656
|
+
}
|
|
2657
|
+
]
|
|
2658
|
+
},
|
|
2665
2659
|
{
|
|
2666
2660
|
"type": "text",
|
|
2667
|
-
"text": "
|
|
2661
|
+
"text": " et l’"
|
|
2668
2662
|
},
|
|
2669
2663
|
{
|
|
2670
2664
|
"type": "element",
|
|
2671
|
-
"name": "
|
|
2665
|
+
"name": "LienInterne",
|
|
2666
|
+
"attributes": {
|
|
2667
|
+
"LienPublication": "R75079",
|
|
2668
|
+
"type": "Sigle"
|
|
2669
|
+
},
|
|
2672
2670
|
"children": [
|
|
2673
2671
|
{
|
|
2674
2672
|
"type": "text",
|
|
2675
|
-
"text": "
|
|
2673
|
+
"text": "IS"
|
|
2676
2674
|
}
|
|
2677
2675
|
]
|
|
2678
2676
|
},
|
|
2679
2677
|
{
|
|
2680
2678
|
"type": "text",
|
|
2681
|
-
"text": "
|
|
2679
|
+
"text": " des entreprises soumises au "
|
|
2682
2680
|
},
|
|
2683
2681
|
{
|
|
2684
2682
|
"type": "element",
|
|
2685
|
-
"name": "
|
|
2683
|
+
"name": "LienIntra",
|
|
2684
|
+
"attributes": {
|
|
2685
|
+
"LienID": "R74034",
|
|
2686
|
+
"type": "Définition de glossaire"
|
|
2687
|
+
},
|
|
2686
2688
|
"children": [
|
|
2687
2689
|
{
|
|
2688
2690
|
"type": "text",
|
|
2689
|
-
"text": "
|
|
2691
|
+
"text": "régime normal d’imposition"
|
|
2690
2692
|
}
|
|
2691
2693
|
]
|
|
2692
2694
|
},
|
|
2693
2695
|
{
|
|
2694
2696
|
"type": "text",
|
|
2695
|
-
"text": "
|
|
2697
|
+
"text": ", ou encore des déclarations de "
|
|
2696
2698
|
},
|
|
2697
2699
|
{
|
|
2698
2700
|
"type": "element",
|
|
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "R24407",
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"type": "Sigle"
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"text": "CVAE"
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{
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"name": "ServiceEnLigne",
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"attributes": {
|
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"ID": "R14668",
|
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"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
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"audience": "Professionnels",
|
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"type": "Téléservice"
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},
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"children": [
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{
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"type": "text",
|
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"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
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}
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]
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"
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"audience": "Professionnels"
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"ID": "R30612"
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"text": "Ministère chargé des finances"
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{
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"text": "La déclaration peut être effectuée de l'une des manières suivantes :"
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@@ -2768,22 +2770,45 @@
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"children": [
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{
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"audience": "Professionnels"
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"text": "logiciel"
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]
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},
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{
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"type": "text",
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"text": " d’échange spécial ("
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"name": "LienIntra",
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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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}
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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": ". 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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"text": "Soit en
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}
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|
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"text": "Soit en passant par le compte Portailpro"
|
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}
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{
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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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},
|
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"children": [
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{
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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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|
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"text": "Portailpro.gouv : portail commun pour simplifier ses déclarations et paiements"
|
|
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|
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}
|
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|
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]
|
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{
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"attributes": {
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"ID": "R30656"
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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": "Ministère chargé de l'économie"
|
|
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|
+
}
|
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+
]
|
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{
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"name": "Introduction",
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"children": [
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{
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"URL": "https://www.impots.gouv.fr/partenaires-edi-0"
|
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},
|
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"name": "Paragraphe",
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{
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|
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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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|
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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": "sur un seul espace"
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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": ", l’ensemble de leurs "
|
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|
+
},
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+
{
|
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|
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"type": "element",
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"children": [
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{
|
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|
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"type": "text",
|
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|
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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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{
|
|
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|
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"type": "text",
|
|
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|
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"text": " auprès des administrations "
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|
+
},
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|
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{
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|
|
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|
+
{
|
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|
+
"type": "text",
|
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|
+
"text": "fiscales, sociales et douanières"
|
|
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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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"text": " (expert-comptable par exemple)"
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@@ -2825,7 +2932,48 @@
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{
|
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|
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"name": "Cas",
|
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|
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"children": [
|
|
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|
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{
|
|
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|
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"type": "element",
|
|
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|
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"name": "Titre",
|
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|
+
"children": [
|
|
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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": "Introduction",
|
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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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"name": "Paragraphe",
|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Les règles sont différentes en fonction du régime d'imposition de l'entreprise individuelle."
|
|
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|
+
}
|
|
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|
+
]
|
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|
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}
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]
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|
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},
|
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|
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{
|
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|
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"type": "element",
|
|
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|
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"name": "BlocCas",
|
|
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|
+
"attributes": {
|
|
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|
+
"affichage": "radio"
|
|
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|
+
},
|
|
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|
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"children": [
|
|
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|
{
|
|
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|
"type": "element",
|
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|
|
@@ -2836,7 +2984,7 @@
|
|
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|
"children": [
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": "Micro-BA (micro-bénéfice agricole)"
|
|
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2988
|
}
|
|
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|
]
|
|
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|
},
|
|
@@ -2850,21 +2998,7 @@
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
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|
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"text": "
|
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|
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},
|
|
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|
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{
|
|
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|
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"type": "element",
|
|
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|
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"name": "MiseEnEvidence",
|
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|
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": "chiffre d'affaires annuel hors taxe"
|
|
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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",
|
|
2867
|
-
"text": " est supérieur à "
|
|
3001
|
+
"text": "L'entreprise individuelle est soumise au régime micro-BA si la moyenne annuelle de son chiffre d'affaires calculée sur les années N-1, N-2 et N-3 est inférieure à "
|
|
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3002
|
},
|
|
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|
{
|
|
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|
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|
|
@@ -2872,7 +3006,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
2875
|
-
"text": "
|
|
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|
+
"text": "120 000 €"
|
|
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3010
|
}
|
|
2877
3011
|
]
|
|
2878
3012
|
},
|
|
@@ -2890,26 +3024,59 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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3026
|
"type": "text",
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"text": "La déclaration de revenus doit être effectuée avec la "
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"text": "déclaration n° 2042"
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"text": ". Il faut également joindre la "
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"attributes": {
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"LienPublication": "R36751",
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"type": "Formulaire",
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"audience": "Professionnels"
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"children": [
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{
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"type": "text",
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"text": "déclaration complémentaire 2042-C-PRO"
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"type": "text",
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"text": " sur laquelle doit être indiqué le chiffre d'affaires réalisé jusqu'à la cessation d'activité dans la partie « "
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{
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"type": "text",
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"text": "revenus agricoles"
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"text": " »."
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@@ -2919,224 +3086,1523 @@
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}
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"text": "La déclaration doit être réalisée par l'entrepreneur sur son espace Particulier du site impots.gouv.fr :"
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"attributes": {
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"ID": "R3120",
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"URL": "https://cfspart.impots.gouv.fr/LoginMDP",
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"audience": "Professionnels",
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"type": "Téléservice"
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"URL": "https://www.impots.gouv.fr/partenaires-edi-0"
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"children": [
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{
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"text": "Ministère chargé des finances"
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"children": [
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{
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"type": "text",
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"text": "Régime réel simplifié"
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{
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"children": [
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{
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"children": [
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{
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"type": "text",
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"text": "Le régime du réel simplifié d'imposition (RSI) s'applique aux entreprises individuelles dont le "
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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": "chiffre d'affaires annuel hors taxe"
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]
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},
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{
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"type": "text",
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"text": " est compris entre "
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},
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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": "120 000 €"
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}
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},
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{
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"type": "text",
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"text": " et "
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{
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{
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"type": "text",
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"text": "391 000 €"
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},
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{
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"type": "text",
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"text": "L'entrepreneur individuel doit déclarer ses résultats avec le formulaire n° 2039 et la liasse fiscale comprenant les "
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"attributes": {
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"LienPublication": "R21802",
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"audience": "Professionnels"
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|
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{
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"type": "text",
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"text": "tableaux annexes n° 2039-A-SD à 2039-E-SD"
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{
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"text": "La déclarationdoit être effectuée de manière "
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{
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"children": [
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{
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"type": "text",
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"text": "dématérialisée"
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{
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"type": "text",
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"text": " (l’envoi de formulaires papiers n’est plus possible) :"
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"type": "text",
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"text": "Cette déclaration doit être effectuée de manière "
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},
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{
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{
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"type": "text",
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"text": "dématérialisée"
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{
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"type": "text",
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"text": " (l’envoi de formulaires papiers n’est plus possible) :"
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"attributes": {
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"type": "puce"
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"children": [
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{
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"type": "text",
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"text": "Soit par une "
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{
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"type": "element",
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"children": [
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{
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"type": "text",
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"text": "saisie manuelle en ligne"
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{
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"type": "text",
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"text": " des formulaires ("
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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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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|
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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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},
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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": "). L’entreprise les complète elle-même, en se connectant sur son "
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},
|
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{
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"type": "element",
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"name": "MiseEnEvidence",
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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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|
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{
|
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|
+
"type": "element",
|
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|
+
"name": "ANoter",
|
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|
+
"children": [
|
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|
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{
|
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|
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"type": "element",
|
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|
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"name": "Titre",
|
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|
+
"children": [
|
|
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|
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{
|
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|
+
"type": "text",
|
|
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|
+
"text": "À noter"
|
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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": [
|
|
3370
|
+
{
|
|
3371
|
+
"type": "text",
|
|
3372
|
+
"text": "Certaines démarches sont exclues du mode EFI : il s’agit notamment des déclarations de résultat concernant les "
|
|
3373
|
+
},
|
|
3374
|
+
{
|
|
3375
|
+
"type": "element",
|
|
3376
|
+
"name": "LienIntra",
|
|
3377
|
+
"attributes": {
|
|
3378
|
+
"LienID": "R58428",
|
|
3379
|
+
"type": "Définition de glossaire"
|
|
3380
|
+
},
|
|
3381
|
+
"children": [
|
|
3382
|
+
{
|
|
3383
|
+
"type": "text",
|
|
3384
|
+
"text": "BA"
|
|
3385
|
+
}
|
|
3386
|
+
]
|
|
3387
|
+
},
|
|
3388
|
+
{
|
|
3389
|
+
"type": "text",
|
|
3390
|
+
"text": ", "
|
|
3391
|
+
},
|
|
3392
|
+
{
|
|
3393
|
+
"type": "element",
|
|
3394
|
+
"name": "LienIntra",
|
|
3395
|
+
"attributes": {
|
|
3396
|
+
"LienID": "R58426",
|
|
3397
|
+
"type": "Définition de glossaire"
|
|
3398
|
+
},
|
|
3399
|
+
"children": [
|
|
3400
|
+
{
|
|
3401
|
+
"type": "text",
|
|
3402
|
+
"text": "BIC"
|
|
3403
|
+
}
|
|
3404
|
+
]
|
|
3405
|
+
},
|
|
3406
|
+
{
|
|
3407
|
+
"type": "text",
|
|
3408
|
+
"text": " et l’"
|
|
3409
|
+
},
|
|
3410
|
+
{
|
|
3411
|
+
"type": "element",
|
|
3412
|
+
"name": "LienInterne",
|
|
3413
|
+
"attributes": {
|
|
3414
|
+
"LienPublication": "R75079",
|
|
3415
|
+
"type": "Sigle"
|
|
3416
|
+
},
|
|
3417
|
+
"children": [
|
|
3418
|
+
{
|
|
3419
|
+
"type": "text",
|
|
3420
|
+
"text": "IS"
|
|
3421
|
+
}
|
|
3422
|
+
]
|
|
3423
|
+
},
|
|
3424
|
+
{
|
|
3425
|
+
"type": "text",
|
|
3426
|
+
"text": " des entreprises soumises au "
|
|
3427
|
+
},
|
|
3428
|
+
{
|
|
3429
|
+
"type": "element",
|
|
3430
|
+
"name": "LienIntra",
|
|
3431
|
+
"attributes": {
|
|
3432
|
+
"LienID": "R74034",
|
|
3433
|
+
"type": "Définition de glossaire"
|
|
3434
|
+
},
|
|
3435
|
+
"children": [
|
|
3436
|
+
{
|
|
3437
|
+
"type": "text",
|
|
3438
|
+
"text": "régime normal d’imposition"
|
|
3439
|
+
}
|
|
3440
|
+
]
|
|
3441
|
+
},
|
|
3442
|
+
{
|
|
3443
|
+
"type": "text",
|
|
3444
|
+
"text": ", ou encore des déclarations de "
|
|
3445
|
+
},
|
|
3446
|
+
{
|
|
3447
|
+
"type": "element",
|
|
3448
|
+
"name": "LienInterne",
|
|
3449
|
+
"attributes": {
|
|
3450
|
+
"LienPublication": "R24407",
|
|
3451
|
+
"type": "Sigle"
|
|
3452
|
+
},
|
|
3453
|
+
"children": [
|
|
3454
|
+
{
|
|
3455
|
+
"type": "text",
|
|
3456
|
+
"text": "CVAE"
|
|
3457
|
+
}
|
|
3458
|
+
]
|
|
3459
|
+
},
|
|
3460
|
+
{
|
|
3461
|
+
"type": "text",
|
|
3462
|
+
"text": "."
|
|
3463
|
+
}
|
|
3464
|
+
]
|
|
3465
|
+
}
|
|
3466
|
+
]
|
|
3467
|
+
},
|
|
3468
|
+
{
|
|
3469
|
+
"type": "element",
|
|
3470
|
+
"name": "ServiceEnLigne",
|
|
3471
|
+
"attributes": {
|
|
3472
|
+
"ID": "R14668",
|
|
3473
|
+
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
3474
|
+
"audience": "Professionnels",
|
|
3475
|
+
"type": "Téléservice"
|
|
3476
|
+
},
|
|
3477
|
+
"children": [
|
|
3478
|
+
{
|
|
3479
|
+
"type": "element",
|
|
3480
|
+
"name": "Titre",
|
|
3481
|
+
"children": [
|
|
3482
|
+
{
|
|
3483
|
+
"type": "text",
|
|
3484
|
+
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
3485
|
+
}
|
|
3486
|
+
]
|
|
3487
|
+
},
|
|
3488
|
+
{
|
|
3489
|
+
"type": "element",
|
|
3490
|
+
"name": "Source",
|
|
3491
|
+
"attributes": {
|
|
3492
|
+
"ID": "R30612"
|
|
3493
|
+
},
|
|
3494
|
+
"children": [
|
|
3495
|
+
{
|
|
3496
|
+
"type": "text",
|
|
3497
|
+
"text": "Ministère chargé des finances"
|
|
3498
|
+
}
|
|
3499
|
+
]
|
|
3500
|
+
}
|
|
3501
|
+
]
|
|
3502
|
+
},
|
|
3503
|
+
{
|
|
3504
|
+
"type": "element",
|
|
3505
|
+
"name": "Liste",
|
|
3506
|
+
"attributes": {
|
|
3507
|
+
"type": "puce"
|
|
3508
|
+
},
|
|
3509
|
+
"children": [
|
|
3510
|
+
{
|
|
3511
|
+
"type": "element",
|
|
3512
|
+
"name": "Item",
|
|
3513
|
+
"children": [
|
|
3514
|
+
{
|
|
3515
|
+
"type": "element",
|
|
3516
|
+
"name": "Paragraphe",
|
|
3517
|
+
"children": [
|
|
3518
|
+
{
|
|
3519
|
+
"type": "text",
|
|
3520
|
+
"text": "Soit en passant par un "
|
|
3521
|
+
},
|
|
3522
|
+
{
|
|
3523
|
+
"type": "element",
|
|
3524
|
+
"name": "MiseEnEvidence",
|
|
3525
|
+
"children": [
|
|
3526
|
+
{
|
|
3527
|
+
"type": "text",
|
|
3528
|
+
"text": "logiciel"
|
|
3529
|
+
}
|
|
3530
|
+
]
|
|
3531
|
+
},
|
|
3532
|
+
{
|
|
3533
|
+
"type": "text",
|
|
3534
|
+
"text": " d’échange spécial ("
|
|
3535
|
+
},
|
|
3536
|
+
{
|
|
3537
|
+
"type": "element",
|
|
3538
|
+
"name": "MiseEnEvidence",
|
|
3539
|
+
"children": [
|
|
3540
|
+
{
|
|
3541
|
+
"type": "element",
|
|
3542
|
+
"name": "LienIntra",
|
|
3543
|
+
"attributes": {
|
|
3544
|
+
"LienID": "R73877",
|
|
3545
|
+
"type": "Définition de glossaire"
|
|
3546
|
+
},
|
|
3547
|
+
"children": [
|
|
3548
|
+
{
|
|
3549
|
+
"type": "text",
|
|
3550
|
+
"text": "mode EDI)"
|
|
3551
|
+
}
|
|
3552
|
+
]
|
|
3553
|
+
}
|
|
3554
|
+
]
|
|
3555
|
+
},
|
|
3556
|
+
{
|
|
3557
|
+
"type": "text",
|
|
3558
|
+
"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."
|
|
3559
|
+
}
|
|
3560
|
+
]
|
|
3561
|
+
}
|
|
3562
|
+
]
|
|
3563
|
+
},
|
|
3564
|
+
{
|
|
3565
|
+
"type": "element",
|
|
3566
|
+
"name": "Item",
|
|
3567
|
+
"children": [
|
|
3568
|
+
{
|
|
3569
|
+
"type": "element",
|
|
3570
|
+
"name": "Paragraphe",
|
|
3571
|
+
"children": [
|
|
3572
|
+
{
|
|
3573
|
+
"type": "text",
|
|
3574
|
+
"text": "Soit en passant par le compte Portailpro"
|
|
3575
|
+
}
|
|
3576
|
+
]
|
|
3577
|
+
}
|
|
3578
|
+
]
|
|
3579
|
+
}
|
|
3580
|
+
]
|
|
3581
|
+
},
|
|
3582
|
+
{
|
|
3583
|
+
"type": "element",
|
|
3584
|
+
"name": "ServiceEnLigne",
|
|
3585
|
+
"attributes": {
|
|
3586
|
+
"ID": "R70307",
|
|
3587
|
+
"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",
|
|
3588
|
+
"audience": "Professionnels",
|
|
3589
|
+
"type": "Téléservice"
|
|
3590
|
+
},
|
|
3591
|
+
"children": [
|
|
3592
|
+
{
|
|
3593
|
+
"type": "element",
|
|
3594
|
+
"name": "Titre",
|
|
3595
|
+
"children": [
|
|
3596
|
+
{
|
|
3597
|
+
"type": "text",
|
|
3598
|
+
"text": "Portailpro.gouv : portail commun pour simplifier ses déclarations et paiements"
|
|
3599
|
+
}
|
|
3600
|
+
]
|
|
3601
|
+
},
|
|
3602
|
+
{
|
|
3603
|
+
"type": "element",
|
|
3604
|
+
"name": "Source",
|
|
3605
|
+
"attributes": {
|
|
3606
|
+
"ID": "R30656"
|
|
3607
|
+
},
|
|
3608
|
+
"children": [
|
|
3609
|
+
{
|
|
3610
|
+
"type": "text",
|
|
3611
|
+
"text": "Ministère chargé de l'économie"
|
|
3612
|
+
}
|
|
3613
|
+
]
|
|
3614
|
+
},
|
|
3615
|
+
{
|
|
3616
|
+
"type": "element",
|
|
3617
|
+
"name": "Introduction",
|
|
3618
|
+
"children": [
|
|
3619
|
+
{
|
|
3620
|
+
"type": "element",
|
|
3621
|
+
"name": "Texte",
|
|
3622
|
+
"children": [
|
|
3623
|
+
{
|
|
3624
|
+
"type": "element",
|
|
3625
|
+
"name": "Paragraphe",
|
|
3626
|
+
"children": [
|
|
3627
|
+
{
|
|
3628
|
+
"type": "text",
|
|
3629
|
+
"text": "Portailpro.gouv permet aux professionnels de centraliser et de consulter, "
|
|
3630
|
+
},
|
|
3631
|
+
{
|
|
3632
|
+
"type": "element",
|
|
3633
|
+
"name": "MiseEnEvidence",
|
|
3634
|
+
"children": [
|
|
3635
|
+
{
|
|
3636
|
+
"type": "text",
|
|
3637
|
+
"text": "sur un seul espace"
|
|
3638
|
+
}
|
|
3639
|
+
]
|
|
3640
|
+
},
|
|
3641
|
+
{
|
|
3642
|
+
"type": "text",
|
|
3643
|
+
"text": ", l’ensemble de leurs "
|
|
3644
|
+
},
|
|
3645
|
+
{
|
|
3646
|
+
"type": "element",
|
|
3647
|
+
"name": "MiseEnEvidence",
|
|
3648
|
+
"children": [
|
|
3649
|
+
{
|
|
3650
|
+
"type": "text",
|
|
3651
|
+
"text": "déclarations et paiements"
|
|
3652
|
+
}
|
|
3653
|
+
]
|
|
3654
|
+
},
|
|
3655
|
+
{
|
|
3656
|
+
"type": "text",
|
|
3657
|
+
"text": " auprès des administrations "
|
|
3658
|
+
},
|
|
3659
|
+
{
|
|
3660
|
+
"type": "element",
|
|
3661
|
+
"name": "MiseEnEvidence",
|
|
3662
|
+
"children": [
|
|
3663
|
+
{
|
|
3664
|
+
"type": "text",
|
|
3665
|
+
"text": "fiscales, sociales et douanières"
|
|
3666
|
+
}
|
|
3667
|
+
]
|
|
3668
|
+
},
|
|
3669
|
+
{
|
|
3670
|
+
"type": "text",
|
|
3671
|
+
"text": "."
|
|
3672
|
+
}
|
|
3673
|
+
]
|
|
3674
|
+
}
|
|
3675
|
+
]
|
|
3676
|
+
}
|
|
3677
|
+
]
|
|
3678
|
+
}
|
|
3679
|
+
]
|
|
3680
|
+
}
|
|
3681
|
+
]
|
|
3682
|
+
},
|
|
3683
|
+
{
|
|
3684
|
+
"type": "element",
|
|
3685
|
+
"name": "Cas",
|
|
3686
|
+
"children": [
|
|
3687
|
+
{
|
|
3688
|
+
"type": "element",
|
|
3689
|
+
"name": "Titre",
|
|
3690
|
+
"children": [
|
|
3691
|
+
{
|
|
3692
|
+
"type": "text",
|
|
3693
|
+
"text": "Régime réel normal"
|
|
3694
|
+
}
|
|
3695
|
+
]
|
|
3696
|
+
},
|
|
3697
|
+
{
|
|
3698
|
+
"type": "element",
|
|
3699
|
+
"name": "Aide",
|
|
3700
|
+
"children": [
|
|
3701
|
+
{
|
|
3702
|
+
"type": "element",
|
|
3703
|
+
"name": "Paragraphe",
|
|
3704
|
+
"children": [
|
|
3705
|
+
{
|
|
3706
|
+
"type": "text",
|
|
3707
|
+
"text": "Le régime du réel normal s'applique aux entreprises individuelles dont le "
|
|
3708
|
+
},
|
|
3709
|
+
{
|
|
3710
|
+
"type": "element",
|
|
3711
|
+
"name": "MiseEnEvidence",
|
|
3712
|
+
"children": [
|
|
3713
|
+
{
|
|
3714
|
+
"type": "text",
|
|
3715
|
+
"text": "chiffre d'affaires annuel hors taxe"
|
|
3716
|
+
}
|
|
3717
|
+
]
|
|
3718
|
+
},
|
|
3719
|
+
{
|
|
3720
|
+
"type": "text",
|
|
3721
|
+
"text": " est supérieur à "
|
|
3722
|
+
},
|
|
3723
|
+
{
|
|
3724
|
+
"type": "element",
|
|
3725
|
+
"name": "Valeur",
|
|
3726
|
+
"children": [
|
|
3727
|
+
{
|
|
3728
|
+
"type": "text",
|
|
3729
|
+
"text": "391 000 €"
|
|
3730
|
+
}
|
|
3731
|
+
]
|
|
3732
|
+
},
|
|
3733
|
+
{
|
|
3734
|
+
"type": "text",
|
|
3735
|
+
"text": "."
|
|
3736
|
+
}
|
|
3737
|
+
]
|
|
3738
|
+
}
|
|
3739
|
+
]
|
|
3740
|
+
},
|
|
3741
|
+
{
|
|
3742
|
+
"type": "element",
|
|
3743
|
+
"name": "Paragraphe",
|
|
3744
|
+
"children": [
|
|
3745
|
+
{
|
|
3746
|
+
"type": "text",
|
|
3747
|
+
"text": "L'entrepreneur individuel doit déclarer ses résultats avec le formulaire "
|
|
3748
|
+
},
|
|
3749
|
+
{
|
|
3750
|
+
"type": "element",
|
|
3751
|
+
"name": "LienInterne",
|
|
3752
|
+
"attributes": {
|
|
3753
|
+
"LienPublication": "R14118",
|
|
3754
|
+
"type": "Formulaire",
|
|
3755
|
+
"audience": "Professionnels"
|
|
3756
|
+
},
|
|
3757
|
+
"children": [
|
|
3758
|
+
{
|
|
3759
|
+
"type": "text",
|
|
3760
|
+
"text": "n° 2143"
|
|
3761
|
+
}
|
|
3762
|
+
]
|
|
3763
|
+
},
|
|
3764
|
+
{
|
|
3765
|
+
"type": "text",
|
|
3766
|
+
"text": " et la liasse fiscale des tableaux annexes n°2144-SD, n°2145-SD, n°2146-SD, n°2146-bis-SD, n°2147-SD, n°2148-SD, n°2149-SD, n°2150-SD, n°2151-SD, n°2151-bis-SD, n°2152-ter-SD, n°2152-SD, n°2152-bis-SD, n°2153-SD et n°2154-SD."
|
|
3767
|
+
}
|
|
3768
|
+
]
|
|
3769
|
+
},
|
|
3770
|
+
{
|
|
3771
|
+
"type": "element",
|
|
3772
|
+
"name": "Paragraphe",
|
|
3773
|
+
"children": [
|
|
3774
|
+
{
|
|
3775
|
+
"type": "text",
|
|
3776
|
+
"text": "La déclaration doit être transmise par voie électronique en mode EDI, c'est-à-dire par l’intermédiaire d'un "
|
|
3777
|
+
},
|
|
3778
|
+
{
|
|
3779
|
+
"type": "element",
|
|
3780
|
+
"name": "LienExterne",
|
|
3781
|
+
"attributes": {
|
|
3782
|
+
"URL": "https://www.impots.gouv.fr/partenaires-edi-0"
|
|
3783
|
+
},
|
|
3784
|
+
"children": [
|
|
3785
|
+
{
|
|
3786
|
+
"type": "text",
|
|
3787
|
+
"text": "partenaire EDI"
|
|
3788
|
+
}
|
|
3789
|
+
]
|
|
3790
|
+
},
|
|
3791
|
+
{
|
|
3792
|
+
"type": "text",
|
|
3793
|
+
"text": " (ex : expert-comptable, prestataire spécialisé)."
|
|
3794
|
+
}
|
|
3795
|
+
]
|
|
3796
|
+
}
|
|
3797
|
+
]
|
|
3798
|
+
}
|
|
3799
|
+
]
|
|
3800
|
+
}
|
|
3801
|
+
]
|
|
3802
|
+
}
|
|
3803
|
+
]
|
|
3804
|
+
}
|
|
3805
|
+
]
|
|
3806
|
+
}
|
|
3807
|
+
]
|
|
3808
|
+
},
|
|
3809
|
+
{
|
|
3810
|
+
"type": "element",
|
|
3811
|
+
"name": "Chapitre",
|
|
3812
|
+
"children": [
|
|
3813
|
+
{
|
|
3814
|
+
"type": "element",
|
|
3815
|
+
"name": "Titre",
|
|
3816
|
+
"children": [
|
|
3817
|
+
{
|
|
3818
|
+
"type": "element",
|
|
3819
|
+
"name": "Paragraphe",
|
|
3820
|
+
"children": [
|
|
3821
|
+
{
|
|
3822
|
+
"type": "text",
|
|
3823
|
+
"text": "Conséquences sur la TVA"
|
|
3824
|
+
}
|
|
3825
|
+
]
|
|
3826
|
+
}
|
|
3827
|
+
]
|
|
3828
|
+
},
|
|
3829
|
+
{
|
|
3830
|
+
"type": "element",
|
|
3831
|
+
"name": "Paragraphe",
|
|
3832
|
+
"children": [
|
|
3833
|
+
{
|
|
3834
|
+
"type": "text",
|
|
3835
|
+
"text": "Lorsqu'une entreprise individuelle soumise à la TVA cesse son activité, elle doit faire une déclaration de TVA auprès du service des impôts des entreprises (SIE) dont elle dépend. Pour en savoir plus , vous pouvez consulter notre fiche sur les "
|
|
3836
|
+
},
|
|
3837
|
+
{
|
|
3838
|
+
"type": "element",
|
|
3839
|
+
"name": "LienInterne",
|
|
3840
|
+
"attributes": {
|
|
3841
|
+
"LienPublication": "F23566",
|
|
3842
|
+
"type": "Fiche d'information conditionnée",
|
|
3843
|
+
"audience": "Professionnels"
|
|
3844
|
+
},
|
|
3845
|
+
"children": [
|
|
3846
|
+
{
|
|
3847
|
+
"type": "text",
|
|
3848
|
+
"text": "différents régimes de TVA"
|
|
3849
|
+
}
|
|
3850
|
+
]
|
|
3851
|
+
},
|
|
3852
|
+
{
|
|
3853
|
+
"type": "text",
|
|
3854
|
+
"text": "."
|
|
3855
|
+
}
|
|
3856
|
+
]
|
|
3857
|
+
},
|
|
3858
|
+
{
|
|
3859
|
+
"type": "element",
|
|
3860
|
+
"name": "Paragraphe",
|
|
3861
|
+
"children": [
|
|
3862
|
+
{
|
|
3863
|
+
"type": "text",
|
|
3864
|
+
"text": "La date de cessation correspond à la date à laquelle l'entrepreneur a décidé d'arrêter son activité ou la date à laquelle le tribunal a déclaré la liquidation judiciaire."
|
|
3865
|
+
}
|
|
3866
|
+
]
|
|
3867
|
+
},
|
|
3868
|
+
{
|
|
3869
|
+
"type": "element",
|
|
3870
|
+
"name": "Paragraphe",
|
|
3871
|
+
"children": [
|
|
3872
|
+
{
|
|
3873
|
+
"type": "text",
|
|
3874
|
+
"text": "Le délai de déclaration dépend du régime de TVA auquel l'entreprise individuelle était soumise : régime réel simplifié ou normal."
|
|
3875
|
+
}
|
|
3876
|
+
]
|
|
3877
|
+
},
|
|
3878
|
+
{
|
|
3879
|
+
"type": "element",
|
|
3880
|
+
"name": "BlocCas",
|
|
3881
|
+
"attributes": {
|
|
3882
|
+
"affichage": "radio"
|
|
3883
|
+
},
|
|
3884
|
+
"children": [
|
|
3885
|
+
{
|
|
3886
|
+
"type": "element",
|
|
3887
|
+
"name": "Cas",
|
|
3888
|
+
"children": [
|
|
3889
|
+
{
|
|
3890
|
+
"type": "element",
|
|
3891
|
+
"name": "Titre",
|
|
3892
|
+
"children": [
|
|
3893
|
+
{
|
|
3894
|
+
"type": "text",
|
|
3895
|
+
"text": "Régime réel simplifié"
|
|
3896
|
+
}
|
|
3897
|
+
]
|
|
3898
|
+
},
|
|
3899
|
+
{
|
|
3900
|
+
"type": "element",
|
|
3901
|
+
"name": "Aide",
|
|
3902
|
+
"children": [
|
|
3903
|
+
{
|
|
3904
|
+
"type": "element",
|
|
3905
|
+
"name": "Paragraphe",
|
|
3906
|
+
"children": [
|
|
3907
|
+
{
|
|
3908
|
+
"type": "text",
|
|
3909
|
+
"text": "L'entreprise individuelle est soumise au régime réel simplifié de TVA lorsque son chiffre d'affaires est :"
|
|
3910
|
+
}
|
|
3911
|
+
]
|
|
3912
|
+
},
|
|
3913
|
+
{
|
|
3914
|
+
"type": "element",
|
|
3915
|
+
"name": "Liste",
|
|
3916
|
+
"attributes": {
|
|
3917
|
+
"type": "puce"
|
|
3918
|
+
},
|
|
3919
|
+
"children": [
|
|
3920
|
+
{
|
|
3921
|
+
"type": "element",
|
|
3922
|
+
"name": "Item",
|
|
3923
|
+
"children": [
|
|
3924
|
+
{
|
|
3925
|
+
"type": "element",
|
|
3926
|
+
"name": "Paragraphe",
|
|
3927
|
+
"children": [
|
|
3928
|
+
{
|
|
3929
|
+
"type": "text",
|
|
3930
|
+
"text": "Pour une activité commerciale, artisanale ou libérale : inférieur à "
|
|
3931
|
+
},
|
|
3932
|
+
{
|
|
3933
|
+
"type": "element",
|
|
3934
|
+
"name": "Valeur",
|
|
3935
|
+
"children": [
|
|
3936
|
+
{
|
|
3937
|
+
"type": "text",
|
|
3938
|
+
"text": "840 000 €"
|
|
3939
|
+
}
|
|
3940
|
+
]
|
|
3941
|
+
}
|
|
3942
|
+
]
|
|
3943
|
+
}
|
|
3944
|
+
]
|
|
3945
|
+
},
|
|
3946
|
+
{
|
|
3947
|
+
"type": "element",
|
|
3948
|
+
"name": "Item",
|
|
3949
|
+
"children": [
|
|
3950
|
+
{
|
|
3951
|
+
"type": "element",
|
|
3952
|
+
"name": "Paragraphe",
|
|
3953
|
+
"children": [
|
|
3954
|
+
{
|
|
3955
|
+
"type": "text",
|
|
3956
|
+
"text": "Pour une activité agricole : supérieur à "
|
|
3957
|
+
},
|
|
3958
|
+
{
|
|
3959
|
+
"type": "element",
|
|
3960
|
+
"name": "Valeur",
|
|
3961
|
+
"children": [
|
|
3962
|
+
{
|
|
3963
|
+
"type": "text",
|
|
3964
|
+
"text": "46 000 €"
|
|
3965
|
+
}
|
|
3966
|
+
]
|
|
3967
|
+
}
|
|
3968
|
+
]
|
|
3969
|
+
}
|
|
3970
|
+
]
|
|
3971
|
+
}
|
|
3972
|
+
]
|
|
3973
|
+
}
|
|
3974
|
+
]
|
|
3975
|
+
},
|
|
3976
|
+
{
|
|
3977
|
+
"type": "element",
|
|
3978
|
+
"name": "BlocCas",
|
|
3979
|
+
"attributes": {
|
|
3980
|
+
"affichage": "radio"
|
|
3981
|
+
},
|
|
3982
|
+
"children": [
|
|
3983
|
+
{
|
|
3984
|
+
"type": "element",
|
|
3985
|
+
"name": "Cas",
|
|
3986
|
+
"children": [
|
|
3987
|
+
{
|
|
3988
|
+
"type": "element",
|
|
3989
|
+
"name": "Titre",
|
|
3990
|
+
"children": [
|
|
3991
|
+
{
|
|
3992
|
+
"type": "text",
|
|
3993
|
+
"text": "Activité commerciale, artisanale ou libérale"
|
|
3994
|
+
}
|
|
3995
|
+
]
|
|
3996
|
+
},
|
|
3997
|
+
{
|
|
3998
|
+
"type": "element",
|
|
3999
|
+
"name": "Paragraphe",
|
|
4000
|
+
"children": [
|
|
4001
|
+
{
|
|
4002
|
+
"type": "text",
|
|
4003
|
+
"text": "La déclaration de TVA doit être effectuée dans "
|
|
4004
|
+
},
|
|
4005
|
+
{
|
|
4006
|
+
"type": "element",
|
|
4007
|
+
"name": "MiseEnEvidence",
|
|
4008
|
+
"children": [
|
|
4009
|
+
{
|
|
4010
|
+
"type": "text",
|
|
4011
|
+
"text": "les 60 jours qui suivent la cessation d'activité"
|
|
4012
|
+
}
|
|
4013
|
+
]
|
|
4014
|
+
},
|
|
4015
|
+
{
|
|
4016
|
+
"type": "text",
|
|
4017
|
+
"text": " avec le formulaire CA 12 :"
|
|
4018
|
+
}
|
|
4019
|
+
]
|
|
4020
|
+
},
|
|
4021
|
+
{
|
|
4022
|
+
"type": "element",
|
|
4023
|
+
"name": "ServiceEnLigne",
|
|
4024
|
+
"attributes": {
|
|
4025
|
+
"ID": "R14665",
|
|
4026
|
+
"URL": "https://www.impots.gouv.fr/portail/formulaire/3517-s-sd/tva-et-taxes-assimilees-et-regime-simplifie",
|
|
4027
|
+
"audience": "Professionnels",
|
|
4028
|
+
"numerocerfa": "11417",
|
|
4029
|
+
"autrenumero": "3517-S-SD",
|
|
4030
|
+
"type": "Formulaire"
|
|
4031
|
+
},
|
|
4032
|
+
"children": [
|
|
4033
|
+
{
|
|
4034
|
+
"type": "element",
|
|
4035
|
+
"name": "Titre",
|
|
4036
|
+
"children": [
|
|
4037
|
+
{
|
|
4038
|
+
"type": "text",
|
|
4039
|
+
"text": "Déclaration annuelle de régularisation de TVA - Régime simplifié (n° 3517-CA12)"
|
|
4040
|
+
}
|
|
4041
|
+
]
|
|
4042
|
+
},
|
|
4043
|
+
{
|
|
4044
|
+
"type": "element",
|
|
4045
|
+
"name": "Source",
|
|
4046
|
+
"attributes": {
|
|
4047
|
+
"ID": "R30612"
|
|
4048
|
+
},
|
|
4049
|
+
"children": [
|
|
4050
|
+
{
|
|
4051
|
+
"type": "text",
|
|
4052
|
+
"text": "Ministère chargé des finances"
|
|
4053
|
+
}
|
|
4054
|
+
]
|
|
4055
|
+
}
|
|
4056
|
+
]
|
|
4057
|
+
},
|
|
4058
|
+
{
|
|
4059
|
+
"type": "element",
|
|
4060
|
+
"name": "Paragraphe",
|
|
4061
|
+
"children": [
|
|
4062
|
+
{
|
|
4063
|
+
"type": "text",
|
|
4064
|
+
"text": "Elle doit être effectuée de manière "
|
|
4065
|
+
},
|
|
4066
|
+
{
|
|
4067
|
+
"type": "element",
|
|
4068
|
+
"name": "MiseEnEvidence",
|
|
4069
|
+
"children": [
|
|
4070
|
+
{
|
|
4071
|
+
"type": "text",
|
|
4072
|
+
"text": "dématérialisée"
|
|
4073
|
+
}
|
|
4074
|
+
]
|
|
4075
|
+
},
|
|
4076
|
+
{
|
|
4077
|
+
"type": "text",
|
|
4078
|
+
"text": " (l’envoi de formulaires papiers n’est plus possible) :"
|
|
4079
|
+
}
|
|
4080
|
+
]
|
|
4081
|
+
},
|
|
4082
|
+
{
|
|
4083
|
+
"type": "element",
|
|
4084
|
+
"name": "Paragraphe",
|
|
4085
|
+
"children": [
|
|
4086
|
+
{
|
|
4087
|
+
"type": "text",
|
|
4088
|
+
"text": "Cette déclaration doit être effectuée de manière "
|
|
4089
|
+
},
|
|
4090
|
+
{
|
|
4091
|
+
"type": "element",
|
|
4092
|
+
"name": "MiseEnEvidence",
|
|
4093
|
+
"children": [
|
|
4094
|
+
{
|
|
4095
|
+
"type": "text",
|
|
4096
|
+
"text": "dématérialisée"
|
|
4097
|
+
}
|
|
4098
|
+
]
|
|
4099
|
+
},
|
|
4100
|
+
{
|
|
4101
|
+
"type": "text",
|
|
4102
|
+
"text": " (l’envoi de formulaires papiers n’est plus possible) :"
|
|
4103
|
+
}
|
|
4104
|
+
]
|
|
4105
|
+
},
|
|
4106
|
+
{
|
|
4107
|
+
"type": "element",
|
|
4108
|
+
"name": "Liste",
|
|
4109
|
+
"attributes": {
|
|
4110
|
+
"type": "puce"
|
|
4111
|
+
},
|
|
4112
|
+
"children": [
|
|
4113
|
+
{
|
|
4114
|
+
"type": "element",
|
|
4115
|
+
"name": "Item",
|
|
4116
|
+
"children": [
|
|
4117
|
+
{
|
|
4118
|
+
"type": "element",
|
|
4119
|
+
"name": "Paragraphe",
|
|
4120
|
+
"children": [
|
|
4121
|
+
{
|
|
4122
|
+
"type": "text",
|
|
4123
|
+
"text": "Soit par une "
|
|
4124
|
+
},
|
|
4125
|
+
{
|
|
4126
|
+
"type": "element",
|
|
4127
|
+
"name": "MiseEnEvidence",
|
|
4128
|
+
"children": [
|
|
4129
|
+
{
|
|
4130
|
+
"type": "text",
|
|
4131
|
+
"text": "saisie manuelle en ligne"
|
|
4132
|
+
}
|
|
4133
|
+
]
|
|
4134
|
+
},
|
|
4135
|
+
{
|
|
4136
|
+
"type": "text",
|
|
4137
|
+
"text": " des formulaires ("
|
|
4138
|
+
},
|
|
4139
|
+
{
|
|
4140
|
+
"type": "element",
|
|
4141
|
+
"name": "MiseEnEvidence",
|
|
4142
|
+
"children": [
|
|
4143
|
+
{
|
|
4144
|
+
"type": "element",
|
|
4145
|
+
"name": "LienIntra",
|
|
4146
|
+
"attributes": {
|
|
4147
|
+
"LienID": "R73791",
|
|
4148
|
+
"type": "Définition de glossaire"
|
|
4149
|
+
},
|
|
4150
|
+
"children": [
|
|
4151
|
+
{
|
|
4152
|
+
"type": "text",
|
|
4153
|
+
"text": "mode EFI"
|
|
4154
|
+
}
|
|
4155
|
+
]
|
|
4156
|
+
}
|
|
4157
|
+
]
|
|
4158
|
+
},
|
|
4159
|
+
{
|
|
4160
|
+
"type": "text",
|
|
4161
|
+
"text": "). L’entreprise les complète elle-même, en se connectant sur son "
|
|
4162
|
+
},
|
|
4163
|
+
{
|
|
4164
|
+
"type": "element",
|
|
4165
|
+
"name": "MiseEnEvidence",
|
|
4166
|
+
"children": [
|
|
4167
|
+
{
|
|
4168
|
+
"type": "text",
|
|
4169
|
+
"text": "espace professionnel impots.gouv.fr"
|
|
4170
|
+
}
|
|
4171
|
+
]
|
|
4172
|
+
}
|
|
4173
|
+
]
|
|
4174
|
+
}
|
|
4175
|
+
]
|
|
4176
|
+
}
|
|
4177
|
+
]
|
|
4178
|
+
},
|
|
4179
|
+
{
|
|
4180
|
+
"type": "element",
|
|
4181
|
+
"name": "ANoter",
|
|
4182
|
+
"children": [
|
|
4183
|
+
{
|
|
4184
|
+
"type": "element",
|
|
4185
|
+
"name": "Titre",
|
|
4186
|
+
"children": [
|
|
4187
|
+
{
|
|
4188
|
+
"type": "text",
|
|
4189
|
+
"text": "À noter"
|
|
4190
|
+
}
|
|
4191
|
+
]
|
|
4192
|
+
},
|
|
4193
|
+
{
|
|
4194
|
+
"type": "element",
|
|
4195
|
+
"name": "Paragraphe",
|
|
4196
|
+
"children": [
|
|
4197
|
+
{
|
|
4198
|
+
"type": "text",
|
|
4199
|
+
"text": "Certaines démarches sont exclues du mode EFI : il s’agit notamment des déclarations de résultat concernant les "
|
|
4200
|
+
},
|
|
4201
|
+
{
|
|
4202
|
+
"type": "element",
|
|
4203
|
+
"name": "LienIntra",
|
|
4204
|
+
"attributes": {
|
|
4205
|
+
"LienID": "R58428",
|
|
4206
|
+
"type": "Définition de glossaire"
|
|
4207
|
+
},
|
|
4208
|
+
"children": [
|
|
4209
|
+
{
|
|
4210
|
+
"type": "text",
|
|
4211
|
+
"text": "BA"
|
|
4212
|
+
}
|
|
4213
|
+
]
|
|
4214
|
+
},
|
|
4215
|
+
{
|
|
4216
|
+
"type": "text",
|
|
4217
|
+
"text": ", "
|
|
4218
|
+
},
|
|
4219
|
+
{
|
|
4220
|
+
"type": "element",
|
|
4221
|
+
"name": "LienIntra",
|
|
4222
|
+
"attributes": {
|
|
4223
|
+
"LienID": "R58426",
|
|
4224
|
+
"type": "Définition de glossaire"
|
|
4225
|
+
},
|
|
4226
|
+
"children": [
|
|
4227
|
+
{
|
|
4228
|
+
"type": "text",
|
|
4229
|
+
"text": "BIC"
|
|
4230
|
+
}
|
|
4231
|
+
]
|
|
4232
|
+
},
|
|
4233
|
+
{
|
|
4234
|
+
"type": "text",
|
|
4235
|
+
"text": " et l’"
|
|
4236
|
+
},
|
|
4237
|
+
{
|
|
4238
|
+
"type": "element",
|
|
4239
|
+
"name": "LienInterne",
|
|
4240
|
+
"attributes": {
|
|
4241
|
+
"LienPublication": "R75079",
|
|
4242
|
+
"type": "Sigle"
|
|
4243
|
+
},
|
|
4244
|
+
"children": [
|
|
4245
|
+
{
|
|
4246
|
+
"type": "text",
|
|
4247
|
+
"text": "IS"
|
|
4248
|
+
}
|
|
4249
|
+
]
|
|
4250
|
+
},
|
|
4251
|
+
{
|
|
4252
|
+
"type": "text",
|
|
4253
|
+
"text": " des entreprises soumises au "
|
|
4254
|
+
},
|
|
4255
|
+
{
|
|
4256
|
+
"type": "element",
|
|
4257
|
+
"name": "LienIntra",
|
|
4258
|
+
"attributes": {
|
|
4259
|
+
"LienID": "R74034",
|
|
4260
|
+
"type": "Définition de glossaire"
|
|
4261
|
+
},
|
|
4262
|
+
"children": [
|
|
4263
|
+
{
|
|
4264
|
+
"type": "text",
|
|
4265
|
+
"text": "régime normal d’imposition"
|
|
4266
|
+
}
|
|
4267
|
+
]
|
|
4268
|
+
},
|
|
4269
|
+
{
|
|
4270
|
+
"type": "text",
|
|
4271
|
+
"text": ", ou encore des déclarations de "
|
|
4272
|
+
},
|
|
4273
|
+
{
|
|
4274
|
+
"type": "element",
|
|
4275
|
+
"name": "LienInterne",
|
|
4276
|
+
"attributes": {
|
|
4277
|
+
"LienPublication": "R24407",
|
|
4278
|
+
"type": "Sigle"
|
|
4279
|
+
},
|
|
4280
|
+
"children": [
|
|
4281
|
+
{
|
|
4282
|
+
"type": "text",
|
|
4283
|
+
"text": "CVAE"
|
|
4284
|
+
}
|
|
4285
|
+
]
|
|
4286
|
+
},
|
|
4287
|
+
{
|
|
4288
|
+
"type": "text",
|
|
4289
|
+
"text": "."
|
|
4290
|
+
}
|
|
4291
|
+
]
|
|
4292
|
+
}
|
|
4293
|
+
]
|
|
4294
|
+
},
|
|
4295
|
+
{
|
|
4296
|
+
"type": "element",
|
|
4297
|
+
"name": "ServiceEnLigne",
|
|
4298
|
+
"attributes": {
|
|
4299
|
+
"ID": "R14668",
|
|
4300
|
+
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
4301
|
+
"audience": "Professionnels",
|
|
4302
|
+
"type": "Téléservice"
|
|
4303
|
+
},
|
|
4304
|
+
"children": [
|
|
4305
|
+
{
|
|
4306
|
+
"type": "element",
|
|
4307
|
+
"name": "Titre",
|
|
4308
|
+
"children": [
|
|
4309
|
+
{
|
|
4310
|
+
"type": "text",
|
|
4311
|
+
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
4312
|
+
}
|
|
4313
|
+
]
|
|
4314
|
+
},
|
|
4315
|
+
{
|
|
4316
|
+
"type": "element",
|
|
4317
|
+
"name": "Source",
|
|
4318
|
+
"attributes": {
|
|
4319
|
+
"ID": "R30612"
|
|
4320
|
+
},
|
|
4321
|
+
"children": [
|
|
2937
4322
|
{
|
|
2938
4323
|
"type": "text",
|
|
2939
|
-
"text": "
|
|
4324
|
+
"text": "Ministère chargé des finances"
|
|
2940
4325
|
}
|
|
2941
4326
|
]
|
|
2942
4327
|
}
|
|
2943
4328
|
]
|
|
2944
|
-
}
|
|
2945
|
-
]
|
|
2946
|
-
}
|
|
2947
|
-
]
|
|
2948
|
-
}
|
|
2949
|
-
]
|
|
2950
|
-
}
|
|
2951
|
-
]
|
|
2952
|
-
}
|
|
2953
|
-
]
|
|
2954
|
-
},
|
|
2955
|
-
{
|
|
2956
|
-
"type": "element",
|
|
2957
|
-
"name": "Chapitre",
|
|
2958
|
-
"children": [
|
|
2959
|
-
{
|
|
2960
|
-
"type": "element",
|
|
2961
|
-
"name": "Titre",
|
|
2962
|
-
"children": [
|
|
2963
|
-
{
|
|
2964
|
-
"type": "element",
|
|
2965
|
-
"name": "Paragraphe",
|
|
2966
|
-
"children": [
|
|
2967
|
-
{
|
|
2968
|
-
"type": "text",
|
|
2969
|
-
"text": "Conséquences sur la TVA"
|
|
2970
|
-
}
|
|
2971
|
-
]
|
|
2972
|
-
}
|
|
2973
|
-
]
|
|
2974
|
-
},
|
|
2975
|
-
{
|
|
2976
|
-
"type": "element",
|
|
2977
|
-
"name": "Paragraphe",
|
|
2978
|
-
"children": [
|
|
2979
|
-
{
|
|
2980
|
-
"type": "text",
|
|
2981
|
-
"text": "Lorsqu'une entreprise individuelle soumise à la TVA cesse son activité, elle doit faire une déclaration de TVA auprès du service des impôts des entreprises (SIE) dont elle dépend. Pour en savoir plus , vous pouvez consulter notre fiche sur les "
|
|
2982
|
-
},
|
|
2983
|
-
{
|
|
2984
|
-
"type": "element",
|
|
2985
|
-
"name": "LienInterne",
|
|
2986
|
-
"attributes": {
|
|
2987
|
-
"LienPublication": "F23566",
|
|
2988
|
-
"type": "Fiche d'information conditionnée",
|
|
2989
|
-
"audience": "Professionnels"
|
|
2990
|
-
},
|
|
2991
|
-
"children": [
|
|
2992
|
-
{
|
|
2993
|
-
"type": "text",
|
|
2994
|
-
"text": "différents régimes de TVA"
|
|
2995
|
-
}
|
|
2996
|
-
]
|
|
2997
|
-
},
|
|
2998
|
-
{
|
|
2999
|
-
"type": "text",
|
|
3000
|
-
"text": "."
|
|
3001
|
-
}
|
|
3002
|
-
]
|
|
3003
|
-
},
|
|
3004
|
-
{
|
|
3005
|
-
"type": "element",
|
|
3006
|
-
"name": "Paragraphe",
|
|
3007
|
-
"children": [
|
|
3008
|
-
{
|
|
3009
|
-
"type": "text",
|
|
3010
|
-
"text": "La date de cessation correspond à la date à laquelle l'entrepreneur a décidé d'arrêter son activité ou la date à laquelle le tribunal a déclaré la liquidation judiciaire."
|
|
3011
|
-
}
|
|
3012
|
-
]
|
|
3013
|
-
},
|
|
3014
|
-
{
|
|
3015
|
-
"type": "element",
|
|
3016
|
-
"name": "Paragraphe",
|
|
3017
|
-
"children": [
|
|
3018
|
-
{
|
|
3019
|
-
"type": "text",
|
|
3020
|
-
"text": "Le délai de déclaration dépend du régime de TVA auquel l'entreprise individuelle était soumise : régime réel simplifié ou normal."
|
|
3021
|
-
}
|
|
3022
|
-
]
|
|
3023
|
-
},
|
|
3024
|
-
{
|
|
3025
|
-
"type": "element",
|
|
3026
|
-
"name": "BlocCas",
|
|
3027
|
-
"attributes": {
|
|
3028
|
-
"affichage": "radio"
|
|
3029
|
-
},
|
|
3030
|
-
"children": [
|
|
3031
|
-
{
|
|
3032
|
-
"type": "element",
|
|
3033
|
-
"name": "Cas",
|
|
3034
|
-
"children": [
|
|
3035
|
-
{
|
|
3036
|
-
"type": "element",
|
|
3037
|
-
"name": "Titre",
|
|
3038
|
-
"children": [
|
|
3039
|
-
{
|
|
3040
|
-
"type": "text",
|
|
3041
|
-
"text": "Régime réel simplifié"
|
|
3042
|
-
}
|
|
3043
|
-
]
|
|
3044
|
-
},
|
|
3045
|
-
{
|
|
3046
|
-
"type": "element",
|
|
3047
|
-
"name": "Aide",
|
|
3048
|
-
"children": [
|
|
3049
|
-
{
|
|
3050
|
-
"type": "element",
|
|
3051
|
-
"name": "Paragraphe",
|
|
3052
|
-
"children": [
|
|
4329
|
+
},
|
|
3053
4330
|
{
|
|
3054
|
-
"type": "
|
|
3055
|
-
"
|
|
4331
|
+
"type": "element",
|
|
4332
|
+
"name": "Liste",
|
|
4333
|
+
"attributes": {
|
|
4334
|
+
"type": "puce"
|
|
4335
|
+
},
|
|
4336
|
+
"children": [
|
|
4337
|
+
{
|
|
4338
|
+
"type": "element",
|
|
4339
|
+
"name": "Item",
|
|
4340
|
+
"children": [
|
|
4341
|
+
{
|
|
4342
|
+
"type": "element",
|
|
4343
|
+
"name": "Paragraphe",
|
|
4344
|
+
"children": [
|
|
4345
|
+
{
|
|
4346
|
+
"type": "text",
|
|
4347
|
+
"text": "Soit en passant par un "
|
|
4348
|
+
},
|
|
4349
|
+
{
|
|
4350
|
+
"type": "element",
|
|
4351
|
+
"name": "MiseEnEvidence",
|
|
4352
|
+
"children": [
|
|
4353
|
+
{
|
|
4354
|
+
"type": "text",
|
|
4355
|
+
"text": "logiciel"
|
|
4356
|
+
}
|
|
4357
|
+
]
|
|
4358
|
+
},
|
|
4359
|
+
{
|
|
4360
|
+
"type": "text",
|
|
4361
|
+
"text": " d’échange spécial ("
|
|
4362
|
+
},
|
|
4363
|
+
{
|
|
4364
|
+
"type": "element",
|
|
4365
|
+
"name": "MiseEnEvidence",
|
|
4366
|
+
"children": [
|
|
4367
|
+
{
|
|
4368
|
+
"type": "element",
|
|
4369
|
+
"name": "LienIntra",
|
|
4370
|
+
"attributes": {
|
|
4371
|
+
"LienID": "R73877",
|
|
4372
|
+
"type": "Définition de glossaire"
|
|
4373
|
+
},
|
|
4374
|
+
"children": [
|
|
4375
|
+
{
|
|
4376
|
+
"type": "text",
|
|
4377
|
+
"text": "mode EDI)"
|
|
4378
|
+
}
|
|
4379
|
+
]
|
|
4380
|
+
}
|
|
4381
|
+
]
|
|
4382
|
+
},
|
|
4383
|
+
{
|
|
4384
|
+
"type": "text",
|
|
4385
|
+
"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."
|
|
4386
|
+
}
|
|
4387
|
+
]
|
|
4388
|
+
}
|
|
4389
|
+
]
|
|
4390
|
+
},
|
|
4391
|
+
{
|
|
4392
|
+
"type": "element",
|
|
4393
|
+
"name": "Item",
|
|
4394
|
+
"children": [
|
|
4395
|
+
{
|
|
4396
|
+
"type": "element",
|
|
4397
|
+
"name": "Paragraphe",
|
|
4398
|
+
"children": [
|
|
4399
|
+
{
|
|
4400
|
+
"type": "text",
|
|
4401
|
+
"text": "Soit en passant par le compte Portailpro"
|
|
4402
|
+
}
|
|
4403
|
+
]
|
|
4404
|
+
}
|
|
4405
|
+
]
|
|
4406
|
+
}
|
|
4407
|
+
]
|
|
4408
|
+
},
|
|
4409
|
+
{
|
|
4410
|
+
"type": "element",
|
|
4411
|
+
"name": "ServiceEnLigne",
|
|
4412
|
+
"attributes": {
|
|
4413
|
+
"ID": "R70307",
|
|
4414
|
+
"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",
|
|
4415
|
+
"audience": "Professionnels",
|
|
4416
|
+
"type": "Téléservice"
|
|
4417
|
+
},
|
|
4418
|
+
"children": [
|
|
4419
|
+
{
|
|
4420
|
+
"type": "element",
|
|
4421
|
+
"name": "Titre",
|
|
4422
|
+
"children": [
|
|
4423
|
+
{
|
|
4424
|
+
"type": "text",
|
|
4425
|
+
"text": "Portailpro.gouv : portail commun pour simplifier ses déclarations et paiements"
|
|
4426
|
+
}
|
|
4427
|
+
]
|
|
4428
|
+
},
|
|
4429
|
+
{
|
|
4430
|
+
"type": "element",
|
|
4431
|
+
"name": "Source",
|
|
4432
|
+
"attributes": {
|
|
4433
|
+
"ID": "R30656"
|
|
4434
|
+
},
|
|
4435
|
+
"children": [
|
|
4436
|
+
{
|
|
4437
|
+
"type": "text",
|
|
4438
|
+
"text": "Ministère chargé de l'économie"
|
|
4439
|
+
}
|
|
4440
|
+
]
|
|
4441
|
+
},
|
|
4442
|
+
{
|
|
4443
|
+
"type": "element",
|
|
4444
|
+
"name": "Introduction",
|
|
4445
|
+
"children": [
|
|
4446
|
+
{
|
|
4447
|
+
"type": "element",
|
|
4448
|
+
"name": "Texte",
|
|
4449
|
+
"children": [
|
|
4450
|
+
{
|
|
4451
|
+
"type": "element",
|
|
4452
|
+
"name": "Paragraphe",
|
|
4453
|
+
"children": [
|
|
4454
|
+
{
|
|
4455
|
+
"type": "text",
|
|
4456
|
+
"text": "Portailpro.gouv permet aux professionnels de centraliser et de consulter, "
|
|
4457
|
+
},
|
|
4458
|
+
{
|
|
4459
|
+
"type": "element",
|
|
4460
|
+
"name": "MiseEnEvidence",
|
|
4461
|
+
"children": [
|
|
4462
|
+
{
|
|
4463
|
+
"type": "text",
|
|
4464
|
+
"text": "sur un seul espace"
|
|
4465
|
+
}
|
|
4466
|
+
]
|
|
4467
|
+
},
|
|
4468
|
+
{
|
|
4469
|
+
"type": "text",
|
|
4470
|
+
"text": ", l’ensemble de leurs "
|
|
4471
|
+
},
|
|
4472
|
+
{
|
|
4473
|
+
"type": "element",
|
|
4474
|
+
"name": "MiseEnEvidence",
|
|
4475
|
+
"children": [
|
|
4476
|
+
{
|
|
4477
|
+
"type": "text",
|
|
4478
|
+
"text": "déclarations et paiements"
|
|
4479
|
+
}
|
|
4480
|
+
]
|
|
4481
|
+
},
|
|
4482
|
+
{
|
|
4483
|
+
"type": "text",
|
|
4484
|
+
"text": " auprès des administrations "
|
|
4485
|
+
},
|
|
4486
|
+
{
|
|
4487
|
+
"type": "element",
|
|
4488
|
+
"name": "MiseEnEvidence",
|
|
4489
|
+
"children": [
|
|
4490
|
+
{
|
|
4491
|
+
"type": "text",
|
|
4492
|
+
"text": "fiscales, sociales et douanières"
|
|
4493
|
+
}
|
|
4494
|
+
]
|
|
4495
|
+
},
|
|
4496
|
+
{
|
|
4497
|
+
"type": "text",
|
|
4498
|
+
"text": "."
|
|
4499
|
+
}
|
|
4500
|
+
]
|
|
4501
|
+
}
|
|
4502
|
+
]
|
|
4503
|
+
}
|
|
4504
|
+
]
|
|
4505
|
+
}
|
|
4506
|
+
]
|
|
3056
4507
|
}
|
|
3057
4508
|
]
|
|
3058
4509
|
},
|
|
3059
4510
|
{
|
|
3060
4511
|
"type": "element",
|
|
3061
|
-
"name": "
|
|
3062
|
-
"attributes": {
|
|
3063
|
-
"type": "puce"
|
|
3064
|
-
},
|
|
4512
|
+
"name": "Cas",
|
|
3065
4513
|
"children": [
|
|
3066
4514
|
{
|
|
3067
4515
|
"type": "element",
|
|
3068
|
-
"name": "
|
|
4516
|
+
"name": "Titre",
|
|
4517
|
+
"children": [
|
|
4518
|
+
{
|
|
4519
|
+
"type": "text",
|
|
4520
|
+
"text": "Activité agricole"
|
|
4521
|
+
}
|
|
4522
|
+
]
|
|
4523
|
+
},
|
|
4524
|
+
{
|
|
4525
|
+
"type": "element",
|
|
4526
|
+
"name": "Paragraphe",
|
|
3069
4527
|
"children": [
|
|
4528
|
+
{
|
|
4529
|
+
"type": "text",
|
|
4530
|
+
"text": "La déclaration de TVA doit être effectuée dans "
|
|
4531
|
+
},
|
|
3070
4532
|
{
|
|
3071
4533
|
"type": "element",
|
|
3072
|
-
"name": "
|
|
4534
|
+
"name": "MiseEnEvidence",
|
|
3073
4535
|
"children": [
|
|
3074
4536
|
{
|
|
3075
4537
|
"type": "text",
|
|
3076
|
-
"text": "
|
|
3077
|
-
},
|
|
3078
|
-
{
|
|
3079
|
-
"type": "element",
|
|
3080
|
-
"name": "Valeur",
|
|
3081
|
-
"children": [
|
|
3082
|
-
{
|
|
3083
|
-
"type": "text",
|
|
3084
|
-
"text": "840 000 €"
|
|
3085
|
-
}
|
|
3086
|
-
]
|
|
4538
|
+
"text": "les 60 jours qui suivent la cessation d'activité"
|
|
3087
4539
|
}
|
|
3088
4540
|
]
|
|
4541
|
+
},
|
|
4542
|
+
{
|
|
4543
|
+
"type": "text",
|
|
4544
|
+
"text": " avec le formulaire n°3517-AGR-SD :"
|
|
3089
4545
|
}
|
|
3090
4546
|
]
|
|
3091
4547
|
},
|
|
3092
4548
|
{
|
|
3093
4549
|
"type": "element",
|
|
3094
|
-
"name": "
|
|
4550
|
+
"name": "ServiceEnLigne",
|
|
4551
|
+
"attributes": {
|
|
4552
|
+
"ID": "R14664",
|
|
4553
|
+
"URL": "https://www.impots.gouv.fr/portail/formulaire/3517-agr-sd/tva-regime-simplifie-de-lagriculture",
|
|
4554
|
+
"audience": "Professionnels",
|
|
4555
|
+
"numerocerfa": "10968",
|
|
4556
|
+
"autrenumero": "3517-AGR-SD",
|
|
4557
|
+
"type": "Formulaire"
|
|
4558
|
+
},
|
|
3095
4559
|
"children": [
|
|
3096
4560
|
{
|
|
3097
4561
|
"type": "element",
|
|
3098
|
-
"name": "
|
|
4562
|
+
"name": "Titre",
|
|
3099
4563
|
"children": [
|
|
3100
4564
|
{
|
|
3101
4565
|
"type": "text",
|
|
3102
|
-
"text": "
|
|
3103
|
-
}
|
|
4566
|
+
"text": "Déclaration annuelle de régularisation de TVA - Régime simplifié agricole"
|
|
4567
|
+
}
|
|
4568
|
+
]
|
|
4569
|
+
},
|
|
4570
|
+
{
|
|
4571
|
+
"type": "element",
|
|
4572
|
+
"name": "Source",
|
|
4573
|
+
"attributes": {
|
|
4574
|
+
"ID": "R30612"
|
|
4575
|
+
},
|
|
4576
|
+
"children": [
|
|
3104
4577
|
{
|
|
3105
|
-
"type": "
|
|
3106
|
-
"
|
|
3107
|
-
"children": [
|
|
3108
|
-
{
|
|
3109
|
-
"type": "text",
|
|
3110
|
-
"text": "46 000 €"
|
|
3111
|
-
}
|
|
3112
|
-
]
|
|
4578
|
+
"type": "text",
|
|
4579
|
+
"text": "Ministère chargé des finances"
|
|
3113
4580
|
}
|
|
3114
4581
|
]
|
|
3115
4582
|
}
|
|
3116
4583
|
]
|
|
3117
|
-
}
|
|
3118
|
-
]
|
|
3119
|
-
}
|
|
3120
|
-
]
|
|
3121
|
-
},
|
|
3122
|
-
{
|
|
3123
|
-
"type": "element",
|
|
3124
|
-
"name": "BlocCas",
|
|
3125
|
-
"attributes": {
|
|
3126
|
-
"affichage": "radio"
|
|
3127
|
-
},
|
|
3128
|
-
"children": [
|
|
3129
|
-
{
|
|
3130
|
-
"type": "element",
|
|
3131
|
-
"name": "Cas",
|
|
3132
|
-
"children": [
|
|
4584
|
+
},
|
|
3133
4585
|
{
|
|
3134
4586
|
"type": "element",
|
|
3135
|
-
"name": "
|
|
4587
|
+
"name": "Paragraphe",
|
|
3136
4588
|
"children": [
|
|
3137
4589
|
{
|
|
3138
4590
|
"type": "text",
|
|
3139
|
-
"text": "
|
|
4591
|
+
"text": "Elle doit être effectuée de manière "
|
|
4592
|
+
},
|
|
4593
|
+
{
|
|
4594
|
+
"type": "element",
|
|
4595
|
+
"name": "MiseEnEvidence",
|
|
4596
|
+
"children": [
|
|
4597
|
+
{
|
|
4598
|
+
"type": "text",
|
|
4599
|
+
"text": "dématérialisée"
|
|
4600
|
+
}
|
|
4601
|
+
]
|
|
4602
|
+
},
|
|
4603
|
+
{
|
|
4604
|
+
"type": "text",
|
|
4605
|
+
"text": " (l’envoi de formulaires papiers n’est plus possible) :"
|
|
3140
4606
|
}
|
|
3141
4607
|
]
|
|
3142
4608
|
},
|
|
@@ -3146,7 +4612,7 @@
|
|
|
3146
4612
|
"children": [
|
|
3147
4613
|
{
|
|
3148
4614
|
"type": "text",
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|
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|
|
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|
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"text": "Cette déclaration doit être effectuée de manière "
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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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"text": "dématérialisée"
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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": " (l’envoi de formulaires papiers n’est plus possible) :"
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}
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"name": "Liste",
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"attributes": {
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"type": "puce"
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"children": [
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"name": "Item",
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"children": [
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{
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Soit par une "
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},
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{
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|
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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|
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{
|
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4657
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"type": "text",
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|
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"text": "saisie manuelle en ligne"
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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": " des formulaires ("
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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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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"type": "text",
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"text": "mode EFI"
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}
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{
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"type": "text",
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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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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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|
+
{
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|
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"type": "text",
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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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"type": "element",
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"name": "ANoter",
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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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|
+
"type": "text",
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|
+
"text": "À noter"
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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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|
4724
|
+
{
|
|
4725
|
+
"type": "text",
|
|
4726
|
+
"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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|
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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": "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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{
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|
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|
+
"type": "text",
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|
4738
|
+
"text": "BA"
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|
4739
|
+
}
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4740
|
+
]
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|
4741
|
+
},
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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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|
+
"type": "element",
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|
+
"name": "LienIntra",
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|
+
"attributes": {
|
|
4750
|
+
"LienID": "R58426",
|
|
4751
|
+
"type": "Définition de glossaire"
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|
+
},
|
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|
+
"children": [
|
|
4754
|
+
{
|
|
4755
|
+
"type": "text",
|
|
4756
|
+
"text": "BIC"
|
|
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|
+
}
|
|
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|
+
]
|
|
4759
|
+
},
|
|
4760
|
+
{
|
|
4761
|
+
"type": "text",
|
|
4762
|
+
"text": " et l’"
|
|
4763
|
+
},
|
|
4764
|
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{
|
|
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|
+
"type": "element",
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|
+
"name": "LienInterne",
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "R75079",
|
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|
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"type": "Sigle"
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|
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},
|
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"children": [
|
|
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|
+
{
|
|
4773
|
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"type": "text",
|
|
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|
+
"text": "IS"
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|
+
}
|
|
4776
|
+
]
|
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4777
|
+
},
|
|
4778
|
+
{
|
|
4779
|
+
"type": "text",
|
|
4780
|
+
"text": " des entreprises soumises au "
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|
4781
|
+
},
|
|
4782
|
+
{
|
|
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|
+
"type": "element",
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|
+
"name": "LienIntra",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienID": "R74034",
|
|
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|
+
"type": "Définition de glossaire"
|
|
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|
+
},
|
|
4789
|
+
"children": [
|
|
4790
|
+
{
|
|
4791
|
+
"type": "text",
|
|
4792
|
+
"text": "régime normal d’imposition"
|
|
4793
|
+
}
|
|
4794
|
+
]
|
|
4795
|
+
},
|
|
4796
|
+
{
|
|
4797
|
+
"type": "text",
|
|
4798
|
+
"text": ", ou encore des déclarations de "
|
|
4799
|
+
},
|
|
4800
|
+
{
|
|
4801
|
+
"type": "element",
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "R24407",
|
|
4805
|
+
"type": "Sigle"
|
|
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|
+
},
|
|
4807
|
+
"children": [
|
|
4808
|
+
{
|
|
4809
|
+
"type": "text",
|
|
4810
|
+
"text": "CVAE"
|
|
4811
|
+
}
|
|
4812
|
+
]
|
|
4813
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
4816
|
+
"text": "."
|
|
3158
4817
|
}
|
|
3159
4818
|
]
|
|
3160
|
-
},
|
|
3161
|
-
{
|
|
3162
|
-
"type": "text",
|
|
3163
|
-
"text": " avec le formulaire CA 12 :"
|
|
3164
4819
|
}
|
|
3165
4820
|
]
|
|
3166
4821
|
},
|
|
@@ -3168,12 +4823,10 @@
|
|
|
3168
4823
|
"type": "element",
|
|
3169
4824
|
"name": "ServiceEnLigne",
|
|
3170
4825
|
"attributes": {
|
|
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|
-
"ID": "
|
|
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|
-
"URL": "https://
|
|
4826
|
+
"ID": "R14668",
|
|
4827
|
+
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
3173
4828
|
"audience": "Professionnels",
|
|
3174
|
-
"
|
|
3175
|
-
"autrenumero": "3517-S-SD",
|
|
3176
|
-
"type": "Formulaire"
|
|
4829
|
+
"type": "Téléservice"
|
|
3177
4830
|
},
|
|
3178
4831
|
"children": [
|
|
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4832
|
{
|
|
@@ -3182,7 +4835,7 @@
|
|
|
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4835
|
"children": [
|
|
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4836
|
{
|
|
3184
4837
|
"type": "text",
|
|
3185
|
-
"text": "
|
|
4838
|
+
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
3186
4839
|
}
|
|
3187
4840
|
]
|
|
3188
4841
|
},
|
|
@@ -3201,35 +4854,6 @@
|
|
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4854
|
}
|
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4855
|
]
|
|
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4856
|
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
3208
|
-
{
|
|
3209
|
-
"type": "text",
|
|
3210
|
-
"text": "Elle peut être transmise en mode "
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "LienInterne",
|
|
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|
-
"attributes": {
|
|
3216
|
-
"LienPublication": "F23543",
|
|
3217
|
-
"type": "Fiche Question-réponse conditionnée",
|
|
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|
-
"audience": "Professionnels"
|
|
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|
-
},
|
|
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|
-
"children": [
|
|
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|
-
{
|
|
3222
|
-
"type": "text",
|
|
3223
|
-
"text": "EDI ou EFI"
|
|
3224
|
-
}
|
|
3225
|
-
]
|
|
3226
|
-
},
|
|
3227
|
-
{
|
|
3228
|
-
"type": "text",
|
|
3229
|
-
"text": " :"
|
|
3230
|
-
}
|
|
3231
|
-
]
|
|
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|
-
},
|
|
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4857
|
{
|
|
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4858
|
"type": "element",
|
|
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4859
|
"name": "Liste",
|
|
@@ -3247,24 +4871,45 @@
|
|
|
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4871
|
"children": [
|
|
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4872
|
{
|
|
3249
4873
|
"type": "text",
|
|
3250
|
-
"text": "
|
|
4874
|
+
"text": "Soit en passant par un "
|
|
3251
4875
|
},
|
|
3252
4876
|
{
|
|
3253
4877
|
"type": "element",
|
|
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|
-
"name": "
|
|
3255
|
-
"attributes": {
|
|
3256
|
-
"URL": "https://www.impots.gouv.fr/partenaires-edi-0"
|
|
3257
|
-
},
|
|
4878
|
+
"name": "MiseEnEvidence",
|
|
3258
4879
|
"children": [
|
|
3259
4880
|
{
|
|
3260
4881
|
"type": "text",
|
|
3261
|
-
"text": "
|
|
4882
|
+
"text": "logiciel"
|
|
3262
4883
|
}
|
|
3263
4884
|
]
|
|
3264
4885
|
},
|
|
3265
4886
|
{
|
|
3266
4887
|
"type": "text",
|
|
3267
|
-
"text": "
|
|
4888
|
+
"text": " d’échange spécial ("
|
|
4889
|
+
},
|
|
4890
|
+
{
|
|
4891
|
+
"type": "element",
|
|
4892
|
+
"name": "MiseEnEvidence",
|
|
4893
|
+
"children": [
|
|
4894
|
+
{
|
|
4895
|
+
"type": "element",
|
|
4896
|
+
"name": "LienIntra",
|
|
4897
|
+
"attributes": {
|
|
4898
|
+
"LienID": "R73877",
|
|
4899
|
+
"type": "Définition de glossaire"
|
|
4900
|
+
},
|
|
4901
|
+
"children": [
|
|
4902
|
+
{
|
|
4903
|
+
"type": "text",
|
|
4904
|
+
"text": "mode EDI)"
|
|
4905
|
+
}
|
|
4906
|
+
]
|
|
4907
|
+
}
|
|
4908
|
+
]
|
|
4909
|
+
},
|
|
4910
|
+
{
|
|
4911
|
+
"type": "text",
|
|
4912
|
+
"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."
|
|
3268
4913
|
}
|
|
3269
4914
|
]
|
|
3270
4915
|
}
|
|
@@ -3280,7 +4925,7 @@
|
|
|
3280
4925
|
"children": [
|
|
3281
4926
|
{
|
|
3282
4927
|
"type": "text",
|
|
3283
|
-
"text": "
|
|
4928
|
+
"text": "Soit en passant par le compte Portailpro"
|
|
3284
4929
|
}
|
|
3285
4930
|
]
|
|
3286
4931
|
}
|
|
@@ -3292,8 +4937,8 @@
|
|
|
3292
4937
|
"type": "element",
|
|
3293
4938
|
"name": "ServiceEnLigne",
|
|
3294
4939
|
"attributes": {
|
|
3295
|
-
"ID": "
|
|
3296
|
-
"URL": "https://
|
|
4940
|
+
"ID": "R70307",
|
|
4941
|
+
"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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{
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"text": "Ministère chargé des finances"
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{
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{
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"type": "element",
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"children": [
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{
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"type": "text",
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"text": "Activité agricole"
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}
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]
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{
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"type": "text",
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"text": "La déclaration de TVA doit être effectuée dans "
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "text",
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"text": "les 60 jours qui suivent la cessation d'activité"
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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": " avec le formulaire n°3517-AGR-SD :"
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"name": "ServiceEnLigne",
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"attributes": {
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"ID": "R14664",
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"URL": "https://www.impots.gouv.fr/portail/formulaire/3517-agr-sd/tva-regime-simplifie-de-lagriculture",
|
|
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|
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"audience": "Professionnels",
|
|
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|
-
"numerocerfa": "10968",
|
|
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"autrenumero": "3517-AGR-SD",
|
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|
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"type": "Formulaire"
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},
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"children": [
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{
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"children": [
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{
|
|
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"type": "text",
|
|
3384
|
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"text": "Déclaration annuelle de régularisation de TVA - Régime simplifié agricole"
|
|
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|
+
"text": "Portailpro.gouv : portail commun pour simplifier ses déclarations et paiements"
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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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},
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"children": [
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{
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"type": "text",
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"text": "Ministère chargé des finances"
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}
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]
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}
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{
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"type": "element",
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"children": [
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{
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"type": "text",
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"text": "Elle peut être transmise en mode "
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},
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{
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"type": "element",
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"name": "LienInterne",
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"attributes": {
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"LienPublication": "F23543",
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"type": "Fiche Question-réponse conditionnée",
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"audience": "Professionnels"
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"ID": "R30656"
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|
},
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"children": [
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{
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|
"type": "text",
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|
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"text": "
|
|
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|
+
"text": "Ministère chargé de l'économie"
|
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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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"type": "element",
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"name": "Liste",
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|
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"attributes": {
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|
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|
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"type": "puce"
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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": "
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"name": "Introduction",
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"children": [
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{
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|
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"name": "
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|
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"name": "Texte",
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
3449
|
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"text": "En mode EDI, l'entrepreneur utilise les services d'un tiers pour faire ses déclarations. On parle de "
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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": "
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|
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"attributes": {
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"URL": "https://www.impots.gouv.fr/partenaires-edi-0"
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|
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},
|
|
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"name": "Paragraphe",
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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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|
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|
-
|
|
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|
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|
|
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|
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|
|
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|
+
"text": "Portailpro.gouv permet aux professionnels de centraliser et de consulter, "
|
|
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|
+
},
|
|
4985
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
4989
|
+
{
|
|
4990
|
+
"type": "text",
|
|
4991
|
+
"text": "sur un seul espace"
|
|
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|
+
}
|
|
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|
+
]
|
|
4994
|
+
},
|
|
4995
|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": ", l’ensemble de leurs "
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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": "MiseEnEvidence",
|
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"children": [
|
|
5003
|
+
{
|
|
5004
|
+
"type": "text",
|
|
5005
|
+
"text": "déclarations et paiements"
|
|
5006
|
+
}
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|
5007
|
+
]
|
|
5008
|
+
},
|
|
5009
|
+
{
|
|
5010
|
+
"type": "text",
|
|
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|
+
"text": " auprès des administrations "
|
|
5012
|
+
},
|
|
5013
|
+
{
|
|
5014
|
+
"type": "element",
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|
+
"name": "MiseEnEvidence",
|
|
5016
|
+
"children": [
|
|
5017
|
+
{
|
|
5018
|
+
"type": "text",
|
|
5019
|
+
"text": "fiscales, sociales et douanières"
|
|
5020
|
+
}
|
|
5021
|
+
]
|
|
5022
|
+
},
|
|
5023
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+
{
|
|
5024
|
+
"type": "text",
|
|
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|
+
"text": "."
|
|
5026
|
+
}
|
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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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|
3490
|
-
{
|
|
3491
|
-
"type": "element",
|
|
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|
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"name": "ServiceEnLigne",
|
|
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|
-
"attributes": {
|
|
3494
|
-
"ID": "R14668",
|
|
3495
|
-
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
3496
|
-
"audience": "Professionnels",
|
|
3497
|
-
"type": "Téléservice"
|
|
3498
|
-
},
|
|
3499
|
-
"children": [
|
|
3500
|
-
{
|
|
3501
|
-
"type": "element",
|
|
3502
|
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"name": "Titre",
|
|
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|
-
"children": [
|
|
3504
|
-
{
|
|
3505
|
-
"type": "text",
|
|
3506
|
-
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
3507
|
-
}
|
|
3508
|
-
]
|
|
3509
|
-
},
|
|
3510
|
-
{
|
|
3511
|
-
"type": "element",
|
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3512
|
-
"name": "Source",
|
|
3513
|
-
"attributes": {
|
|
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|
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"ID": "R30612"
|
|
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|
-
},
|
|
3516
|
-
"children": [
|
|
3517
|
-
{
|
|
3518
|
-
"type": "text",
|
|
3519
|
-
"text": "Ministère chargé des finances"
|
|
3520
|
-
}
|
|
3521
|
-
]
|
|
3522
|
-
}
|
|
3523
|
-
]
|
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5034
|
}
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]
|
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5036
|
}
|
|
@@ -3659,26 +5169,269 @@
|
|
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5169
|
"children": [
|
|
3660
5170
|
{
|
|
3661
5171
|
"type": "text",
|
|
3662
|
-
"text": "Elle
|
|
5172
|
+
"text": "Elle doit être effectuée de manière "
|
|
5173
|
+
},
|
|
5174
|
+
{
|
|
5175
|
+
"type": "element",
|
|
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|
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"name": "MiseEnEvidence",
|
|
5177
|
+
"children": [
|
|
5178
|
+
{
|
|
5179
|
+
"type": "text",
|
|
5180
|
+
"text": "dématérialisée"
|
|
5181
|
+
}
|
|
5182
|
+
]
|
|
5183
|
+
},
|
|
5184
|
+
{
|
|
5185
|
+
"type": "text",
|
|
5186
|
+
"text": " (l’envoi de formulaires papiers n’est plus possible) :"
|
|
5187
|
+
}
|
|
5188
|
+
]
|
|
5189
|
+
},
|
|
5190
|
+
{
|
|
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|
+
"type": "element",
|
|
5192
|
+
"name": "Paragraphe",
|
|
5193
|
+
"children": [
|
|
5194
|
+
{
|
|
5195
|
+
"type": "text",
|
|
5196
|
+
"text": "Cette déclaration doit être effectuée de manière "
|
|
5197
|
+
},
|
|
5198
|
+
{
|
|
5199
|
+
"type": "element",
|
|
5200
|
+
"name": "MiseEnEvidence",
|
|
5201
|
+
"children": [
|
|
5202
|
+
{
|
|
5203
|
+
"type": "text",
|
|
5204
|
+
"text": "dématérialisée"
|
|
5205
|
+
}
|
|
5206
|
+
]
|
|
5207
|
+
},
|
|
5208
|
+
{
|
|
5209
|
+
"type": "text",
|
|
5210
|
+
"text": " (l’envoi de formulaires papiers n’est plus possible) :"
|
|
5211
|
+
}
|
|
5212
|
+
]
|
|
5213
|
+
},
|
|
5214
|
+
{
|
|
5215
|
+
"type": "element",
|
|
5216
|
+
"name": "Liste",
|
|
5217
|
+
"attributes": {
|
|
5218
|
+
"type": "puce"
|
|
5219
|
+
},
|
|
5220
|
+
"children": [
|
|
5221
|
+
{
|
|
5222
|
+
"type": "element",
|
|
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|
+
"name": "Item",
|
|
5224
|
+
"children": [
|
|
5225
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
5228
|
+
"children": [
|
|
5229
|
+
{
|
|
5230
|
+
"type": "text",
|
|
5231
|
+
"text": "Soit par une "
|
|
5232
|
+
},
|
|
5233
|
+
{
|
|
5234
|
+
"type": "element",
|
|
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|
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"name": "MiseEnEvidence",
|
|
5236
|
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"children": [
|
|
5237
|
+
{
|
|
5238
|
+
"type": "text",
|
|
5239
|
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"text": "saisie manuelle en ligne"
|
|
5240
|
+
}
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|
5241
|
+
]
|
|
5242
|
+
},
|
|
5243
|
+
{
|
|
5244
|
+
"type": "text",
|
|
5245
|
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"text": " des formulaires ("
|
|
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|
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},
|
|
5247
|
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{
|
|
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|
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"type": "element",
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"name": "MiseEnEvidence",
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|
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"children": [
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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": "R73791",
|
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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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|
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"type": "text",
|
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|
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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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}
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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": "). L’entreprise les complète elle-même, en se connectant sur son "
|
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},
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{
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"type": "element",
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"name": "MiseEnEvidence",
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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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"type": "element",
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"name": "ANoter",
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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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"type": "text",
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|
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"text": "À noter"
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5298
|
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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": [
|
|
5305
|
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{
|
|
5306
|
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"type": "text",
|
|
5307
|
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"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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|
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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": "R58428",
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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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{
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|
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"type": "text",
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|
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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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"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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"type": "element",
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"name": "LienIntra",
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"attributes": {
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|
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"LienID": "R58426",
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|
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|
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"type": "Définition de glossaire"
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|
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},
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
5337
|
+
"text": "BIC"
|
|
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|
+
}
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|
5339
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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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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|
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"type": "element",
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|
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"name": "LienInterne",
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|
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|
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"attributes": {
|
|
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|
+
"LienPublication": "R75079",
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|
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|
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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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|
+
"type": "text",
|
|
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|
+
"text": "IS"
|
|
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|
+
}
|
|
5357
|
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]
|
|
5358
|
+
},
|
|
5359
|
+
{
|
|
5360
|
+
"type": "text",
|
|
5361
|
+
"text": " des entreprises soumises au "
|
|
5362
|
+
},
|
|
5363
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "LienIntra",
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|
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|
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"attributes": {
|
|
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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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|
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"children": [
|
|
5371
|
+
{
|
|
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|
+
"type": "text",
|
|
5373
|
+
"text": "régime normal d’imposition"
|
|
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|
+
}
|
|
5375
|
+
]
|
|
5376
|
+
},
|
|
5377
|
+
{
|
|
5378
|
+
"type": "text",
|
|
5379
|
+
"text": ", ou encore des déclarations de "
|
|
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|
+
},
|
|
5381
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "LienInterne",
|
|
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|
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"attributes": {
|
|
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|
+
"LienPublication": "R24407",
|
|
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|
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"type": "Sigle"
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|
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|
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},
|
|
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|
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"children": [
|
|
5389
|
+
{
|
|
5390
|
+
"type": "text",
|
|
5391
|
+
"text": "CVAE"
|
|
5392
|
+
}
|
|
5393
|
+
]
|
|
5394
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "."
|
|
5398
|
+
}
|
|
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|
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]
|
|
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|
+
}
|
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|
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]
|
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|
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},
|
|
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|
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{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "ServiceEnLigne",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R14668",
|
|
5408
|
+
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
5409
|
+
"audience": "Professionnels",
|
|
5410
|
+
"type": "Téléservice"
|
|
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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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|
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"name": "Titre",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
5418
|
+
"type": "text",
|
|
5419
|
+
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
5420
|
+
}
|
|
5421
|
+
]
|
|
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|
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|
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|
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|
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|
"attributes": {
|
|
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|
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"
|
|
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|
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"type": "Fiche Question-réponse conditionnée",
|
|
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|
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"audience": "Professionnels"
|
|
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|
+
"ID": "R30612"
|
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|
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|
"children": [
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|
{
|
|
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|
"type": "text",
|
|
3675
|
-
"text": "
|
|
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|
+
"text": "Ministère chargé des finances"
|
|
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5433
|
}
|
|
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5434
|
]
|
|
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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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5435
|
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|
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|
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|
|
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5437
|
},
|
|
@@ -3699,24 +5452,45 @@
|
|
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|
"children": [
|
|
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|
{
|
|
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|
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|
|
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|
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|
|
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|
+
"text": "Soit en passant par un "
|
|
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5456
|
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|
|
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|
{
|
|
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5458
|
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|
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|
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|
|
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|
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"attributes": {
|
|
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|
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"URL": "https://www.impots.gouv.fr/partenaires-edi-0"
|
|
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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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5462
|
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|
|
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|
-
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|
|
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|
+
"text": "logiciel"
|
|
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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": " d’échange spécial ("
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
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|
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|
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|
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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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"attributes": {
|
|
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|
+
"LienID": "R73877",
|
|
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|
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"type": "Définition de glossaire"
|
|
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|
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},
|
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
5485
|
+
"text": "mode EDI)"
|
|
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|
+
}
|
|
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|
+
]
|
|
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5488
|
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|
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|
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|
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|
{
|
|
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5492
|
"type": "text",
|
|
3719
|
-
"text": "."
|
|
5493
|
+
"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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5494
|
}
|
|
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5495
|
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|
|
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5496
|
}
|
|
@@ -3732,7 +5506,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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5508
|
"type": "text",
|
|
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|
-
"text": "
|
|
5509
|
+
"text": "Soit en passant par le compte Portailpro"
|
|
3736
5510
|
}
|
|
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5511
|
]
|
|
3738
5512
|
}
|
|
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|
|
|
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|
"type": "element",
|
|
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5519
|
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|
|
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5520
|
"attributes": {
|
|
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|
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"ID": "
|
|
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|
-
"URL": "https://
|
|
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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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5523
|
"audience": "Professionnels",
|
|
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5524
|
"type": "Téléservice"
|
|
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5525
|
},
|
|
@@ -3756,7 +5530,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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5532
|
"type": "text",
|
|
3759
|
-
"text": "
|
|
5533
|
+
"text": "Portailpro.gouv : portail commun pour simplifier ses déclarations et paiements"
|
|
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5534
|
}
|
|
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5535
|
]
|
|
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|
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|
|
@@ -3764,12 +5538,76 @@
|
|
|
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|
"type": "element",
|
|
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|
"name": "Source",
|
|
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|
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|
|
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|
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|
|
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|
+
"ID": "R30656"
|
|
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|
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|
|
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|
"children": [
|
|
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5544
|
{
|
|
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5545
|
"type": "text",
|
|
3772
|
-
"text": "Ministère chargé
|
|
5546
|
+
"text": "Ministère chargé de l'économie"
|
|
5547
|
+
}
|
|
5548
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Introduction",
|
|
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|
+
"children": [
|
|
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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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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
5562
|
+
{
|
|
5563
|
+
"type": "text",
|
|
5564
|
+
"text": "Portailpro.gouv permet aux professionnels de centraliser et de consulter, "
|
|
5565
|
+
},
|
|
5566
|
+
{
|
|
5567
|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
5569
|
+
"children": [
|
|
5570
|
+
{
|
|
5571
|
+
"type": "text",
|
|
5572
|
+
"text": "sur un seul espace"
|
|
5573
|
+
}
|
|
5574
|
+
]
|
|
5575
|
+
},
|
|
5576
|
+
{
|
|
5577
|
+
"type": "text",
|
|
5578
|
+
"text": ", l’ensemble de leurs "
|
|
5579
|
+
},
|
|
5580
|
+
{
|
|
5581
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+
"type": "element",
|
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5582
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+
"name": "MiseEnEvidence",
|
|
5583
|
+
"children": [
|
|
5584
|
+
{
|
|
5585
|
+
"type": "text",
|
|
5586
|
+
"text": "déclarations et paiements"
|
|
5587
|
+
}
|
|
5588
|
+
]
|
|
5589
|
+
},
|
|
5590
|
+
{
|
|
5591
|
+
"type": "text",
|
|
5592
|
+
"text": " auprès des administrations "
|
|
5593
|
+
},
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|
5594
|
+
{
|
|
5595
|
+
"type": "element",
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5596
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+
"name": "MiseEnEvidence",
|
|
5597
|
+
"children": [
|
|
5598
|
+
{
|
|
5599
|
+
"type": "text",
|
|
5600
|
+
"text": "fiscales, sociales et douanières"
|
|
5601
|
+
}
|
|
5602
|
+
]
|
|
5603
|
+
},
|
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5604
|
+
{
|
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5605
|
+
"type": "text",
|
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5606
|
+
"text": "."
|
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5607
|
+
}
|
|
5608
|
+
]
|
|
5609
|
+
}
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]
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}
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]
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}
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|
@@ -5347,6 +7185,111 @@
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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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7191
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+
"attributes": {
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|
7192
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+
"ID": "R58428"
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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",
|
|
7198
|
+
"children": [
|
|
7199
|
+
{
|
|
7200
|
+
"type": "text",
|
|
7201
|
+
"text": "Bénéfices agricoles (BA)"
|
|
7202
|
+
}
|
|
7203
|
+
]
|
|
7204
|
+
},
|
|
7205
|
+
{
|
|
7206
|
+
"type": "element",
|
|
7207
|
+
"name": "Texte",
|
|
7208
|
+
"children": [
|
|
7209
|
+
{
|
|
7210
|
+
"type": "element",
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|
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|
+
"name": "Paragraphe",
|
|
7212
|
+
"children": [
|
|
7213
|
+
{
|
|
7214
|
+
"type": "text",
|
|
7215
|
+
"text": "Revenus des personnes qui exercent une activité agricole"
|
|
7216
|
+
}
|
|
7217
|
+
]
|
|
7218
|
+
}
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|
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|
+
]
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|
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|
+
}
|
|
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|
+
]
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|
7222
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+
},
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|
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+
{
|
|
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|
+
"type": "element",
|
|
7225
|
+
"name": "Definition",
|
|
7226
|
+
"attributes": {
|
|
7227
|
+
"ID": "R58426"
|
|
7228
|
+
},
|
|
7229
|
+
"children": [
|
|
7230
|
+
{
|
|
7231
|
+
"type": "element",
|
|
7232
|
+
"name": "Titre",
|
|
7233
|
+
"children": [
|
|
7234
|
+
{
|
|
7235
|
+
"type": "text",
|
|
7236
|
+
"text": "Bénéfices industriels et commerciaux (BIC)"
|
|
7237
|
+
}
|
|
7238
|
+
]
|
|
7239
|
+
},
|
|
7240
|
+
{
|
|
7241
|
+
"type": "element",
|
|
7242
|
+
"name": "Texte",
|
|
7243
|
+
"children": [
|
|
7244
|
+
{
|
|
7245
|
+
"type": "element",
|
|
7246
|
+
"name": "Paragraphe",
|
|
7247
|
+
"children": [
|
|
7248
|
+
{
|
|
7249
|
+
"type": "text",
|
|
7250
|
+
"text": "Revenus des personnes qui exercent une activité commerciale, industrielle ou artisanale"
|
|
7251
|
+
}
|
|
7252
|
+
]
|
|
7253
|
+
}
|
|
7254
|
+
]
|
|
7255
|
+
}
|
|
7256
|
+
]
|
|
7257
|
+
},
|
|
7258
|
+
{
|
|
7259
|
+
"type": "element",
|
|
7260
|
+
"name": "Definition",
|
|
7261
|
+
"attributes": {
|
|
7262
|
+
"ID": "R74034"
|
|
7263
|
+
},
|
|
7264
|
+
"children": [
|
|
7265
|
+
{
|
|
7266
|
+
"type": "element",
|
|
7267
|
+
"name": "Titre",
|
|
7268
|
+
"children": [
|
|
7269
|
+
{
|
|
7270
|
+
"type": "text",
|
|
7271
|
+
"text": "Régime réel normal (orienté TVA, aucun seuil mentionné)"
|
|
7272
|
+
}
|
|
7273
|
+
]
|
|
7274
|
+
},
|
|
7275
|
+
{
|
|
7276
|
+
"type": "element",
|
|
7277
|
+
"name": "Texte",
|
|
7278
|
+
"children": [
|
|
7279
|
+
{
|
|
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|
+
"type": "element",
|
|
7281
|
+
"name": "Paragraphe",
|
|
7282
|
+
"children": [
|
|
7283
|
+
{
|
|
7284
|
+
"type": "text",
|
|
7285
|
+
"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...)"
|
|
7286
|
+
}
|
|
7287
|
+
]
|
|
7288
|
+
}
|
|
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|
+
]
|
|
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|
+
}
|
|
7291
|
+
]
|
|
7292
|
+
},
|
|
5350
7293
|
{
|
|
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|
"type": "element",
|
|
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7295
|
"name": "Definition",
|
|
@@ -5381,6 +7324,78 @@
|
|
|
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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",
|
|
7330
|
+
"name": "Abreviation",
|
|
7331
|
+
"attributes": {
|
|
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|
+
"ID": "R75079",
|
|
7333
|
+
"type": "Sigle"
|
|
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|
+
},
|
|
7335
|
+
"children": [
|
|
7336
|
+
{
|
|
7337
|
+
"type": "element",
|
|
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|
+
"name": "Titre",
|
|
7339
|
+
"children": [
|
|
7340
|
+
{
|
|
7341
|
+
"type": "text",
|
|
7342
|
+
"text": "IS"
|
|
7343
|
+
}
|
|
7344
|
+
]
|
|
7345
|
+
},
|
|
7346
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Texte",
|
|
7349
|
+
"children": [
|
|
7350
|
+
{
|
|
7351
|
+
"type": "element",
|
|
7352
|
+
"name": "Paragraphe",
|
|
7353
|
+
"children": [
|
|
7354
|
+
{
|
|
7355
|
+
"type": "text",
|
|
7356
|
+
"text": "Impôt sur les sociétés"
|
|
7357
|
+
}
|
|
7358
|
+
]
|
|
7359
|
+
}
|
|
7360
|
+
]
|
|
7361
|
+
}
|
|
7362
|
+
]
|
|
7363
|
+
},
|
|
7364
|
+
{
|
|
7365
|
+
"type": "element",
|
|
7366
|
+
"name": "Abreviation",
|
|
7367
|
+
"attributes": {
|
|
7368
|
+
"ID": "R24407",
|
|
7369
|
+
"type": "Sigle"
|
|
7370
|
+
},
|
|
7371
|
+
"children": [
|
|
7372
|
+
{
|
|
7373
|
+
"type": "element",
|
|
7374
|
+
"name": "Titre",
|
|
7375
|
+
"children": [
|
|
7376
|
+
{
|
|
7377
|
+
"type": "text",
|
|
7378
|
+
"text": "CVAE"
|
|
7379
|
+
}
|
|
7380
|
+
]
|
|
7381
|
+
},
|
|
7382
|
+
{
|
|
7383
|
+
"type": "element",
|
|
7384
|
+
"name": "Texte",
|
|
7385
|
+
"children": [
|
|
7386
|
+
{
|
|
7387
|
+
"type": "element",
|
|
7388
|
+
"name": "Paragraphe",
|
|
7389
|
+
"children": [
|
|
7390
|
+
{
|
|
7391
|
+
"type": "text",
|
|
7392
|
+
"text": "Cotisation sur la valeur ajoutée des entreprises"
|
|
7393
|
+
}
|
|
7394
|
+
]
|
|
7395
|
+
}
|
|
7396
|
+
]
|
|
7397
|
+
}
|
|
7398
|
+
]
|
|
5384
7399
|
}
|
|
5385
7400
|
]
|
|
5386
7401
|
}
|