@socialgouv/fiches-vdd 2.1626.0 → 2.1628.0

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.
Files changed (1858) hide show
  1. package/CHANGELOG.md +14 -0
  2. package/data/associations/R10946.json +1 -1
  3. package/data/associations/R11224.json +1 -1
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@@ -5722,7 +5722,7 @@
5722
5722
  "name": "LienExterne",
5723
5723
  "attributes": {
5724
5724
  "type": "Texte de référence",
5725
- "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049048964"
5725
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5726
5726
  }
5727
5727
  }
5728
5728
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@@ -10463,7 +10463,7 @@
10463
10463
  "name": "LienInterne",
10464
10464
  "attributes": {
10465
10465
  "LienPublication": "R40033",
10466
- "type": "Acronyme"
10466
+ "type": "Sigle"
10467
10467
  },
10468
10468
  "children": [
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10469
  {
@@ -12735,7 +12735,7 @@
12735
12735
  "name": "Reference",
12736
12736
  "attributes": {
12737
12737
  "type": "Texte de référence",
12738
- "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049048964",
12738
+ "URL": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000045168637/#LEGISCTA000045168668",
12739
12739
  "ID": "R62251"
12740
12740
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12741
12741
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@@ -14319,7 +14319,7 @@
14319
14319
  "children": [
14320
14320
  {
14321
14321
  "type": "text",
14322
- "text": "Régime réel d'imposition"
14322
+ "text": "Régime réel d'imposition des bénéfices"
14323
14323
  }
14324
14324
  ]
14325
14325
  },
@@ -14333,7 +14333,7 @@
14333
14333
  "children": [
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14334
  {
14335
14335
  "type": "text",
14336
- "text": "Régime d'imposition applicable aux entreprises soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu qui dépassent les seuils du régime de la micro-entreprise (77 700 € pour les BNC, 188 700 € pour les BIC et 15 000 € pour les meublés de tourisme non classés). Le régime réel peut être simplifié ou normal. Les entreprises soumises à un autre régime fiscal peuvent opter pour le régime réel d'imposition."
14336
+ "text": "Régime d'imposition des bénéfices applicable soit aux entreprises dont le chiffre d’affaires dépasse les seuils du régime micro-fiscal, soit à celles optant pour son application. En matière de bénéfices industriels et commerciaux (BIC) ou bénéfices agricoles (BA) le régime réel peut être simplifié ou normal. En matière de bénéfices non commerciaux (BNC), il existe uniquement le régime réel de la déclaration contrôlée. Un régime réel est plus contraignant qu’un régime micro-fiscal (obligations comptables, déclaratives...) mais permet par exemple de déduire davantage de charges du résultat imposable (montant réel de charges et non forfaitaire)."
14337
14337
  }
14338
14338
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14339
14339
  }
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15073
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15074
15074
  "attributes": {
15075
15075
  "ID": "R40033",
15076
- "type": "Acronyme"
15076
+ "type": "Sigle"
15077
15077
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15078
15078
  "children": [
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15079
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15318
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15319
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15323
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8531
8531
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8532
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8535
8535
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8536
8536
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12954
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12955
12955
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12957
- "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049048964",
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14470
14470
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- "text": "Régime réel d'imposition"
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+ "text": "Régime réel d'imposition des bénéfices"
14472
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14482
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14485
- "text": "Régime d'imposition applicable aux entreprises soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu qui dépassent les seuils du régime de la micro-entreprise (77 700 € pour les BNC, 188 700 € pour les BIC et 15 000 € pour les meublés de tourisme non classés). Le régime réel peut être simplifié ou normal. Les entreprises soumises à un autre régime fiscal peuvent opter pour le régime réel d'imposition."
14485
+ "text": "Régime d'imposition des bénéfices applicable soit aux entreprises dont le chiffre d’affaires dépasse les seuils du régime micro-fiscal, soit à celles optant pour son application. En matière de bénéfices industriels et commerciaux (BIC) ou bénéfices agricoles (BA) le régime réel peut être simplifié ou normal. En matière de bénéfices non commerciaux (BNC), il existe uniquement le régime réel de la déclaration contrôlée. Un régime réel est plus contraignant qu’un régime micro-fiscal (obligations comptables, déclaratives...) mais permet par exemple de déduire davantage de charges du résultat imposable (montant réel de charges et non forfaitaire)."
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  "type": "text",
14168
- "text": "Régime d'imposition applicable aux entreprises soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu qui dépassent les seuils du régime de la micro-entreprise (77 700 € pour les BNC, 188 700 € pour les BIC et 15 000 € pour les meublés de tourisme non classés). Le régime réel peut être simplifié ou normal. Les entreprises soumises à un autre régime fiscal peuvent opter pour le régime réel d'imposition."
14168
+ "text": "Régime d'imposition des bénéfices applicable soit aux entreprises dont le chiffre d’affaires dépasse les seuils du régime micro-fiscal, soit à celles optant pour son application. En matière de bénéfices industriels et commerciaux (BIC) ou bénéfices agricoles (BA) le régime réel peut être simplifié ou normal. En matière de bénéfices non commerciaux (BNC), il existe uniquement le régime réel de la déclaration contrôlée. Un régime réel est plus contraignant qu’un régime micro-fiscal (obligations comptables, déclaratives...) mais permet par exemple de déduire davantage de charges du résultat imposable (montant réel de charges et non forfaitaire)."
14169
14169
  }
14170
14170
  ]
14171
14171
  }
@@ -15010,7 +15010,7 @@
15010
15010
  "name": "Abreviation",
15011
15011
  "attributes": {
15012
15012
  "ID": "R40033",
15013
- "type": "Acronyme"
15013
+ "type": "Sigle"
15014
15014
  },
15015
15015
  "children": [
15016
15016
  {