@socialgouv/fiches-vdd 2.613.0 → 2.615.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +14 -0
- package/data/associations/R19859.json +1 -1
- package/data/associations/R40438.json +1 -1
- package/data/index.json +67 -45
- package/data/particuliers/F10036.json +79 -7
- package/data/particuliers/F1100.json +54 -18
- package/data/particuliers/F11534.json +115 -33
- package/data/particuliers/F12096.json +293 -1
- package/data/particuliers/F1214.json +2 -30
- package/data/particuliers/F1228.json +3 -3
- package/data/particuliers/F12387.json +16 -2
- package/data/particuliers/F1317.json +2 -30
- package/data/particuliers/F13213.json +2 -2
- package/data/particuliers/F13214.json +1 -1
- package/data/particuliers/F13220.json +1 -1
- package/data/particuliers/F13723.json +195 -187
- package/data/particuliers/F13845.json +11 -254
- package/data/particuliers/F142.json +0 -35
- package/data/particuliers/F1450.json +265 -39
- package/data/particuliers/F1452.json +75 -3
- package/data/particuliers/F1459.json +1 -1
- package/data/particuliers/F1460.json +188 -6
- package/data/particuliers/F15132.json +1 -1
- package/data/particuliers/F15396.json +0 -50
- package/data/particuliers/F15478.json +1 -1
- package/data/particuliers/F15675.json +1 -1
- package/data/particuliers/F16123.json +0 -35
- package/data/particuliers/F1618.json +2749 -1539
- package/data/particuliers/F16787.json +75 -3
- package/data/particuliers/F16922.json +1 -1
- package/data/particuliers/F17059.json +34 -0
- package/data/particuliers/F1727.json +343 -45
- package/data/particuliers/F1731.json +1 -1
- package/data/particuliers/F1757.json +1 -1
- package/data/particuliers/F1758.json +76 -4
- package/data/particuliers/F17759.json +0 -35
- package/data/particuliers/F20028.json +75 -3
- package/data/particuliers/F20109.json +190 -36
- package/data/particuliers/F23263.json +2 -108
- package/data/particuliers/F2367.json +56 -0
- package/data/particuliers/F2421.json +1 -1
- package/data/particuliers/F2424.json +1 -1
- package/data/particuliers/F2467.json +1 -54
- package/data/particuliers/F2550.json +1 -1
- package/data/particuliers/F2552.json +1 -1
- package/data/particuliers/F2825.json +75 -3
- package/data/particuliers/F2827.json +149 -3
- package/data/particuliers/F2828.json +75 -3
- package/data/particuliers/F2832.json +75 -3
- package/data/particuliers/F2833.json +75 -3
- package/data/particuliers/F2843.json +75 -3
- package/data/particuliers/F2844.json +75 -3
- package/data/particuliers/F2845.json +75 -3
- package/data/particuliers/F2846.json +75 -3
- package/data/particuliers/F2848.json +75 -3
- package/data/particuliers/F2890.json +75 -3
- package/data/particuliers/F31083.json +75 -3
- package/data/particuliers/F31101.json +1 -1
- package/data/particuliers/F31121.json +75 -3
- package/data/particuliers/F31124.json +75 -3
- package/data/particuliers/F31128.json +75 -3
- package/data/particuliers/F31129.json +75 -3
- package/data/particuliers/F31430.json +1 -1
- package/data/particuliers/F3153.json +1 -1
- package/data/particuliers/F3155.json +111 -28
- package/data/particuliers/F31901.json +3 -3
- package/data/particuliers/F32134.json +1 -1
- package/data/particuliers/F32776.json +151 -7
- package/data/particuliers/F33452.json +2 -2
- package/data/particuliers/F33648.json +1 -1
- package/data/particuliers/F34329.json +1 -1
- package/data/particuliers/F345.json +1 -1
- package/data/particuliers/F34812.json +119 -1
- package/data/particuliers/F34822.json +1 -1
- package/data/particuliers/F35275.json +5 -5
- package/data/particuliers/F36341.json +1 -1
- package/data/particuliers/F42.json +10 -0
- package/data/particuliers/F420.json +1 -1
- package/data/particuliers/F479.json +2 -2
- package/data/particuliers/F492.json +1 -1
- package/data/particuliers/F869.json +2 -72
- package/data/particuliers/R10338.json +1 -1
- package/data/particuliers/R19859.json +1 -1
- package/data/particuliers/R31793.json +1 -1
- package/data/particuliers/R40438.json +1 -1
- package/data/particuliers/R45531.json +1 -1
- package/data/particuliers/R50473.json +1 -1
- package/data/particuliers/R61572.json +1 -1
- package/data/particuliers/R63577.json +477 -0
- package/data/particuliers/{R52875.json → R64185.json} +76 -35
- package/data/particuliers/index.json +2 -1
- package/data/professionnels/F15478.json +1 -1
- package/data/professionnels/F1731.json +1 -1
- package/data/professionnels/F1784.json +3 -3
- package/data/professionnels/F2160.json +109 -131
- package/data/professionnels/F21907.json +1 -1
- package/data/professionnels/F22494.json +1 -1
- package/data/professionnels/F22570.json +2 -2
- package/data/professionnels/F22574.json +1949 -1410
- package/data/professionnels/F22576.json +1 -1
- package/data/professionnels/F22583.json +1 -1
- package/data/professionnels/F23263.json +2 -108
- package/data/professionnels/F23556.json +40 -1059
- package/data/professionnels/F23887.json +2 -2
- package/data/professionnels/F31149.json +19 -3
- package/data/professionnels/F31190.json +1 -1
- package/data/professionnels/F32887.json +1 -1
- package/data/professionnels/F33340.json +31 -67
- package/data/professionnels/F33794.json +1 -1
- package/data/professionnels/F35391.json +35 -65
- package/data/professionnels/N13444.json +1 -1
- package/data/professionnels/N31901.json +1 -1
- package/data/professionnels/R10338.json +1 -1
- package/data/professionnels/R13776.json +1 -1
- package/data/professionnels/R19567.json +1 -1
- package/data/professionnels/R19859.json +1 -1
- package/data/professionnels/R40438.json +1 -1
- package/data/professionnels/R41138.json +1 -1
- package/data/professionnels/R44809.json +1 -1
- package/data/professionnels/R45531.json +1 -1
- package/data/professionnels/R56352.json +1 -1
- package/data/professionnels/R57390.json +1 -1
- package/data/professionnels/R57427.json +1 -1
- package/data/professionnels/R61572.json +1 -1
- package/data/professionnels/R63976.json +12 -2
- package/package.json +1 -1
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"text": "La taxe d'apprentissage (TA) est due par les entreprises et associations imposées à l'impôt sur le revenu ou à l'impôt sur les sociétés qui emploient au moins un salarié. Le siège social de l'entreprise doit être situé en France. La contribution supplémentaire à l'apprentissage (CSA) vise à encourager l'emploi d'alternants dans les grandes entreprises. Elle est due par les entreprises de plus de 250 employés."
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"text": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006178193, https://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000006189871&cidTexte=LEGITEXT000006072050, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044972553, https://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000039680575&cidTexte=LEGITEXT000006072050&dateTexte=20200110, https://www.legifrance.gouv.fr/affichCode.do?idSectionTA=LEGISCTA000039790330&cidTexte=LEGITEXT000006072050"
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"text": "La taxe d'apprentissage (TA) est due par les entreprises et associations imposées à l'impôt sur le revenu ou à l'impôt sur les sociétés qui emploient au moins un salarié. Le siège social de l'entreprise doit être situé en France. La contribution supplémentaire à l'apprentissage (CSA) vise à encourager l'emploi d'alternants dans les grandes entreprises. Elle est due par les entreprises de plus de 250 employés."
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"text": "L'entreprise doit avoir son siège social en France et employer au moins 1 salarié."
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"text": "Employeurs non soumis à la TA"
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"text": "Les structures suivantes "
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"text": "Coopération et union artisanale, maritime, de transport fluviale et d'entreprises de transports"
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"text": "Organisme d'habitations à loyer modéré"
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}
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]
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"type": "text",
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"text": "Société et union de sociétés de production, de transformation, de conservation et de vente de produits agricoles"
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"children": [
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{
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"type": "text",
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"text": "Exonération mensuelle des employeurs d'apprentis"
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}
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]
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},
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Un employeur est "
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"attributes": {
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"type": "normal"
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},
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"name": "MiseEnEvidence",
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"children": [
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{
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"type": "
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"
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"type": "text",
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"text": " pour la taxe due en 2022)."
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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": "exonéré"
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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": " de taxe d'apprentissage lorsque les 2 conditions suivantes sont réunies :"
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}
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]
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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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},
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"children": [
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{
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"name": "Item",
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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": "Non"
|
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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": "Emploi d'au moins 1 apprenti"
|
|
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|
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|
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|
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|
|
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|
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|
|
@@ -830,202 +753,337 @@
|
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},
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|
"type": "element",
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"attributes": {
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},
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"name": "Item",
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|
"children": [
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|
{
|
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|
"type": "element",
|
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|
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"name": "
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|
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"name": "Paragraphe",
|
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|
"children": [
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|
{
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"type": "
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"
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|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
848
|
-
"text": "Groupement d'employeurs composé d'agriculteurs ou de sociétés civiles agricoles bénéficiant eux-mêmes de l'exonération uniquement dès lors qu'ils se livrent à des opérations sans but lucratif"
|
|
849
|
-
}
|
|
850
|
-
]
|
|
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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": "Cellule",
|
|
857
|
-
"children": [
|
|
763
|
+
"type": "text",
|
|
764
|
+
"text": "Masse salariale inférieur ou égale à 6 fois le Smic mensuel (soit "
|
|
765
|
+
},
|
|
858
766
|
{
|
|
859
767
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Valeur",
|
|
861
769
|
"children": [
|
|
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770
|
{
|
|
863
771
|
"type": "text",
|
|
864
|
-
"text": "
|
|
772
|
+
"text": "10 255,70 €"
|
|
865
773
|
}
|
|
866
774
|
]
|
|
775
|
+
},
|
|
776
|
+
{
|
|
777
|
+
"type": "text",
|
|
778
|
+
"text": " pour la taxe due en 2023)."
|
|
867
779
|
}
|
|
868
780
|
]
|
|
869
781
|
}
|
|
870
782
|
]
|
|
783
|
+
}
|
|
784
|
+
]
|
|
785
|
+
},
|
|
786
|
+
{
|
|
787
|
+
"type": "element",
|
|
788
|
+
"name": "Paragraphe",
|
|
789
|
+
"children": [
|
|
790
|
+
{
|
|
791
|
+
"type": "text",
|
|
792
|
+
"text": "L'exonération est appréciée chaque mois en fonction de ces 2 critères appliqués au mois précédent."
|
|
793
|
+
}
|
|
794
|
+
]
|
|
795
|
+
},
|
|
796
|
+
{
|
|
797
|
+
"type": "element",
|
|
798
|
+
"name": "ANoter",
|
|
799
|
+
"children": [
|
|
800
|
+
{
|
|
801
|
+
"type": "element",
|
|
802
|
+
"name": "Titre",
|
|
803
|
+
"children": [
|
|
804
|
+
{
|
|
805
|
+
"type": "text",
|
|
806
|
+
"text": "Exemple"
|
|
807
|
+
}
|
|
808
|
+
]
|
|
871
809
|
},
|
|
872
810
|
{
|
|
873
811
|
"type": "element",
|
|
874
|
-
"name": "
|
|
875
|
-
"attributes": {
|
|
876
|
-
"type": "normal"
|
|
877
|
-
},
|
|
812
|
+
"name": "Paragraphe",
|
|
878
813
|
"children": [
|
|
814
|
+
{
|
|
815
|
+
"type": "text",
|
|
816
|
+
"text": "Un employeur est "
|
|
817
|
+
},
|
|
879
818
|
{
|
|
880
819
|
"type": "element",
|
|
881
|
-
"name": "
|
|
820
|
+
"name": "MiseEnEvidence",
|
|
882
821
|
"children": [
|
|
822
|
+
{
|
|
823
|
+
"type": "text",
|
|
824
|
+
"text": "exonéré de "
|
|
825
|
+
},
|
|
883
826
|
{
|
|
884
827
|
"type": "element",
|
|
885
|
-
"name": "
|
|
828
|
+
"name": "LienInterne",
|
|
829
|
+
"attributes": {
|
|
830
|
+
"LienPublication": "R62163",
|
|
831
|
+
"type": "Acronyme"
|
|
832
|
+
},
|
|
886
833
|
"children": [
|
|
887
834
|
{
|
|
888
835
|
"type": "text",
|
|
889
|
-
"text": "
|
|
836
|
+
"text": "TA"
|
|
890
837
|
}
|
|
891
838
|
]
|
|
892
839
|
}
|
|
893
840
|
]
|
|
894
841
|
},
|
|
842
|
+
{
|
|
843
|
+
"type": "text",
|
|
844
|
+
"text": "en juin si les 2 critères de l'exonération (emploi d'au moins 1 apprenti + masse salariale inférieure ou égale à "
|
|
845
|
+
},
|
|
895
846
|
{
|
|
896
847
|
"type": "element",
|
|
897
|
-
"name": "
|
|
848
|
+
"name": "Valeur",
|
|
898
849
|
"children": [
|
|
899
850
|
{
|
|
900
|
-
"type": "
|
|
901
|
-
"
|
|
902
|
-
"children": [
|
|
903
|
-
{
|
|
904
|
-
"type": "text",
|
|
905
|
-
"text": "Non"
|
|
906
|
-
}
|
|
907
|
-
]
|
|
851
|
+
"type": "text",
|
|
852
|
+
"text": "10 255,70 €"
|
|
908
853
|
}
|
|
909
854
|
]
|
|
855
|
+
},
|
|
856
|
+
{
|
|
857
|
+
"type": "text",
|
|
858
|
+
"text": ") sont remplis en mai."
|
|
910
859
|
}
|
|
911
860
|
]
|
|
912
|
-
}
|
|
861
|
+
}
|
|
862
|
+
]
|
|
863
|
+
}
|
|
864
|
+
]
|
|
865
|
+
},
|
|
866
|
+
{
|
|
867
|
+
"type": "element",
|
|
868
|
+
"name": "Chapitre",
|
|
869
|
+
"children": [
|
|
870
|
+
{
|
|
871
|
+
"type": "element",
|
|
872
|
+
"name": "Titre",
|
|
873
|
+
"children": [
|
|
913
874
|
{
|
|
914
875
|
"type": "element",
|
|
915
|
-
"name": "
|
|
916
|
-
"
|
|
917
|
-
|
|
918
|
-
|
|
876
|
+
"name": "Paragraphe",
|
|
877
|
+
"children": [
|
|
878
|
+
{
|
|
879
|
+
"type": "text",
|
|
880
|
+
"text": "Quel est le taux de la taxe d'apprentissage ?"
|
|
881
|
+
}
|
|
882
|
+
]
|
|
883
|
+
}
|
|
884
|
+
]
|
|
885
|
+
},
|
|
886
|
+
{
|
|
887
|
+
"type": "element",
|
|
888
|
+
"name": "BlocCas",
|
|
889
|
+
"attributes": {
|
|
890
|
+
"affichage": "onglet"
|
|
891
|
+
},
|
|
892
|
+
"children": [
|
|
893
|
+
{
|
|
894
|
+
"type": "element",
|
|
895
|
+
"name": "Cas",
|
|
919
896
|
"children": [
|
|
920
897
|
{
|
|
921
898
|
"type": "element",
|
|
922
|
-
"name": "
|
|
899
|
+
"name": "Titre",
|
|
923
900
|
"children": [
|
|
924
901
|
{
|
|
925
|
-
"type": "
|
|
926
|
-
"
|
|
927
|
-
"children": [
|
|
928
|
-
{
|
|
929
|
-
"type": "text",
|
|
930
|
-
"text": "Société civile de moyens (SCM), sous certaines conditions, lorsque son activité est non commerciale"
|
|
931
|
-
}
|
|
932
|
-
]
|
|
902
|
+
"type": "text",
|
|
903
|
+
"text": "Cas général"
|
|
933
904
|
}
|
|
934
905
|
]
|
|
935
906
|
},
|
|
936
907
|
{
|
|
937
908
|
"type": "element",
|
|
938
|
-
"name": "
|
|
909
|
+
"name": "Paragraphe",
|
|
939
910
|
"children": [
|
|
911
|
+
{
|
|
912
|
+
"type": "text",
|
|
913
|
+
"text": "Le taux de la "
|
|
914
|
+
},
|
|
940
915
|
{
|
|
941
916
|
"type": "element",
|
|
942
|
-
"name": "
|
|
917
|
+
"name": "LienInterne",
|
|
918
|
+
"attributes": {
|
|
919
|
+
"LienPublication": "R62163",
|
|
920
|
+
"type": "Acronyme"
|
|
921
|
+
},
|
|
943
922
|
"children": [
|
|
944
923
|
{
|
|
945
924
|
"type": "text",
|
|
946
|
-
"text": "
|
|
925
|
+
"text": "TA"
|
|
947
926
|
}
|
|
948
927
|
]
|
|
949
|
-
}
|
|
950
|
-
|
|
951
|
-
|
|
952
|
-
|
|
953
|
-
|
|
954
|
-
{
|
|
955
|
-
"type": "element",
|
|
956
|
-
"name": "Rangée",
|
|
957
|
-
"attributes": {
|
|
958
|
-
"type": "normal"
|
|
959
|
-
},
|
|
960
|
-
"children": [
|
|
961
|
-
{
|
|
962
|
-
"type": "element",
|
|
963
|
-
"name": "Cellule",
|
|
964
|
-
"children": [
|
|
928
|
+
},
|
|
929
|
+
{
|
|
930
|
+
"type": "text",
|
|
931
|
+
"text": " est de "
|
|
932
|
+
},
|
|
965
933
|
{
|
|
966
934
|
"type": "element",
|
|
967
|
-
"name": "
|
|
935
|
+
"name": "Valeur",
|
|
968
936
|
"children": [
|
|
969
937
|
{
|
|
970
938
|
"type": "text",
|
|
971
|
-
"text": "
|
|
939
|
+
"text": "0,68 %"
|
|
972
940
|
}
|
|
973
941
|
]
|
|
942
|
+
},
|
|
943
|
+
{
|
|
944
|
+
"type": "text",
|
|
945
|
+
"text": " de la masse salariale."
|
|
974
946
|
}
|
|
975
947
|
]
|
|
976
948
|
},
|
|
977
949
|
{
|
|
978
950
|
"type": "element",
|
|
979
|
-
"name": "
|
|
951
|
+
"name": "Paragraphe",
|
|
952
|
+
"children": [
|
|
953
|
+
{
|
|
954
|
+
"type": "text",
|
|
955
|
+
"text": "La TA comprend 2 fractions :"
|
|
956
|
+
}
|
|
957
|
+
]
|
|
958
|
+
},
|
|
959
|
+
{
|
|
960
|
+
"type": "element",
|
|
961
|
+
"name": "Liste",
|
|
962
|
+
"attributes": {
|
|
963
|
+
"type": "puce"
|
|
964
|
+
},
|
|
980
965
|
"children": [
|
|
981
966
|
{
|
|
982
967
|
"type": "element",
|
|
983
|
-
"name": "
|
|
968
|
+
"name": "Item",
|
|
984
969
|
"children": [
|
|
985
970
|
{
|
|
986
|
-
"type": "
|
|
987
|
-
"
|
|
988
|
-
|
|
989
|
-
|
|
990
|
-
|
|
991
|
-
|
|
992
|
-
|
|
993
|
-
|
|
994
|
-
|
|
995
|
-
|
|
996
|
-
|
|
997
|
-
|
|
998
|
-
|
|
999
|
-
|
|
1000
|
-
|
|
1001
|
-
|
|
1002
|
-
|
|
1003
|
-
|
|
1004
|
-
|
|
1005
|
-
|
|
1006
|
-
|
|
1007
|
-
|
|
1008
|
-
|
|
1009
|
-
|
|
1010
|
-
|
|
1011
|
-
|
|
1012
|
-
|
|
971
|
+
"type": "element",
|
|
972
|
+
"name": "Paragraphe",
|
|
973
|
+
"children": [
|
|
974
|
+
{
|
|
975
|
+
"type": "text",
|
|
976
|
+
"text": "Une "
|
|
977
|
+
},
|
|
978
|
+
{
|
|
979
|
+
"type": "element",
|
|
980
|
+
"name": "MiseEnEvidence",
|
|
981
|
+
"children": [
|
|
982
|
+
{
|
|
983
|
+
"type": "text",
|
|
984
|
+
"text": "part principale"
|
|
985
|
+
}
|
|
986
|
+
]
|
|
987
|
+
},
|
|
988
|
+
{
|
|
989
|
+
"type": "text",
|
|
990
|
+
"text": " de"
|
|
991
|
+
},
|
|
992
|
+
{
|
|
993
|
+
"type": "element",
|
|
994
|
+
"name": "Valeur",
|
|
995
|
+
"children": [
|
|
996
|
+
{
|
|
997
|
+
"type": "text",
|
|
998
|
+
"text": " 0,59 %"
|
|
999
|
+
}
|
|
1000
|
+
]
|
|
1001
|
+
},
|
|
1002
|
+
{
|
|
1003
|
+
"type": "text",
|
|
1004
|
+
"text": ". Celle-ci est destinée au financement de l'apprentissage et recouvrée par l'"
|
|
1005
|
+
},
|
|
1006
|
+
{
|
|
1007
|
+
"type": "element",
|
|
1008
|
+
"name": "LienInterne",
|
|
1009
|
+
"attributes": {
|
|
1010
|
+
"LienPublication": "R44849",
|
|
1011
|
+
"type": "Sigle"
|
|
1012
|
+
},
|
|
1013
|
+
"children": [
|
|
1014
|
+
{
|
|
1015
|
+
"type": "text",
|
|
1016
|
+
"text": "Urssaf"
|
|
1017
|
+
}
|
|
1018
|
+
]
|
|
1019
|
+
},
|
|
1020
|
+
{
|
|
1021
|
+
"type": "text",
|
|
1022
|
+
"text": " ou la caisse de la mutualité sociale agricole(MSA)"
|
|
1023
|
+
}
|
|
1024
|
+
]
|
|
1013
1025
|
}
|
|
1014
1026
|
]
|
|
1015
|
-
}
|
|
1016
|
-
]
|
|
1017
|
-
},
|
|
1018
|
-
{
|
|
1019
|
-
"type": "element",
|
|
1020
|
-
"name": "Cellule",
|
|
1021
|
-
"children": [
|
|
1027
|
+
},
|
|
1022
1028
|
{
|
|
1023
1029
|
"type": "element",
|
|
1024
|
-
"name": "
|
|
1030
|
+
"name": "Item",
|
|
1025
1031
|
"children": [
|
|
1026
1032
|
{
|
|
1027
|
-
"type": "
|
|
1028
|
-
"
|
|
1033
|
+
"type": "element",
|
|
1034
|
+
"name": "Paragraphe",
|
|
1035
|
+
"children": [
|
|
1036
|
+
{
|
|
1037
|
+
"type": "text",
|
|
1038
|
+
"text": "Le "
|
|
1039
|
+
},
|
|
1040
|
+
{
|
|
1041
|
+
"type": "element",
|
|
1042
|
+
"name": "MiseEnEvidence",
|
|
1043
|
+
"children": [
|
|
1044
|
+
{
|
|
1045
|
+
"type": "text",
|
|
1046
|
+
"text": "solde"
|
|
1047
|
+
}
|
|
1048
|
+
]
|
|
1049
|
+
},
|
|
1050
|
+
{
|
|
1051
|
+
"type": "text",
|
|
1052
|
+
"text": " de "
|
|
1053
|
+
},
|
|
1054
|
+
{
|
|
1055
|
+
"type": "element",
|
|
1056
|
+
"name": "Valeur",
|
|
1057
|
+
"children": [
|
|
1058
|
+
{
|
|
1059
|
+
"type": "text",
|
|
1060
|
+
"text": "0,09 %"
|
|
1061
|
+
}
|
|
1062
|
+
]
|
|
1063
|
+
},
|
|
1064
|
+
{
|
|
1065
|
+
"type": "text",
|
|
1066
|
+
"text": ". Celui-ci est destiné au financement des formations initiales technologiques et professionnelles. Il est versé annuellement à l'"
|
|
1067
|
+
},
|
|
1068
|
+
{
|
|
1069
|
+
"type": "element",
|
|
1070
|
+
"name": "LienInterne",
|
|
1071
|
+
"attributes": {
|
|
1072
|
+
"LienPublication": "R44849",
|
|
1073
|
+
"type": "Sigle"
|
|
1074
|
+
},
|
|
1075
|
+
"children": [
|
|
1076
|
+
{
|
|
1077
|
+
"type": "text",
|
|
1078
|
+
"text": "Urssaf"
|
|
1079
|
+
}
|
|
1080
|
+
]
|
|
1081
|
+
},
|
|
1082
|
+
{
|
|
1083
|
+
"type": "text",
|
|
1084
|
+
"text": " ou la Caisse de la mutualité sociale agricole (MSA)"
|
|
1085
|
+
}
|
|
1086
|
+
]
|
|
1029
1087
|
}
|
|
1030
1088
|
]
|
|
1031
1089
|
}
|
|
@@ -1035,204 +1093,206 @@
|
|
|
1035
1093
|
},
|
|
1036
1094
|
{
|
|
1037
1095
|
"type": "element",
|
|
1038
|
-
"name": "
|
|
1039
|
-
"attributes": {
|
|
1040
|
-
"type": "normal"
|
|
1041
|
-
},
|
|
1096
|
+
"name": "Cas",
|
|
1042
1097
|
"children": [
|
|
1043
1098
|
{
|
|
1044
1099
|
"type": "element",
|
|
1045
|
-
"name": "
|
|
1100
|
+
"name": "Titre",
|
|
1046
1101
|
"children": [
|
|
1047
1102
|
{
|
|
1048
|
-
"type": "
|
|
1049
|
-
"
|
|
1050
|
-
"children": [
|
|
1051
|
-
{
|
|
1052
|
-
"type": "text",
|
|
1053
|
-
"text": "Coopération et union artisanale, maritime, de transport fluviale et d'entreprises de transports"
|
|
1054
|
-
}
|
|
1055
|
-
]
|
|
1103
|
+
"type": "text",
|
|
1104
|
+
"text": "Alsace-Moselle"
|
|
1056
1105
|
}
|
|
1057
1106
|
]
|
|
1058
1107
|
},
|
|
1059
1108
|
{
|
|
1060
1109
|
"type": "element",
|
|
1061
|
-
"name": "
|
|
1110
|
+
"name": "Paragraphe",
|
|
1062
1111
|
"children": [
|
|
1063
1112
|
{
|
|
1064
|
-
"type": "
|
|
1065
|
-
"
|
|
1066
|
-
|
|
1067
|
-
{
|
|
1068
|
-
"type": "text",
|
|
1069
|
-
"text": "Non"
|
|
1070
|
-
}
|
|
1071
|
-
]
|
|
1072
|
-
}
|
|
1073
|
-
]
|
|
1074
|
-
}
|
|
1075
|
-
]
|
|
1076
|
-
},
|
|
1077
|
-
{
|
|
1078
|
-
"type": "element",
|
|
1079
|
-
"name": "Rangée",
|
|
1080
|
-
"attributes": {
|
|
1081
|
-
"type": "normal"
|
|
1082
|
-
},
|
|
1083
|
-
"children": [
|
|
1084
|
-
{
|
|
1085
|
-
"type": "element",
|
|
1086
|
-
"name": "Cellule",
|
|
1087
|
-
"children": [
|
|
1113
|
+
"type": "text",
|
|
1114
|
+
"text": "Le taux de la "
|
|
1115
|
+
},
|
|
1088
1116
|
{
|
|
1089
1117
|
"type": "element",
|
|
1090
|
-
"name": "
|
|
1118
|
+
"name": "LienInterne",
|
|
1119
|
+
"attributes": {
|
|
1120
|
+
"LienPublication": "R62163",
|
|
1121
|
+
"type": "Acronyme"
|
|
1122
|
+
},
|
|
1091
1123
|
"children": [
|
|
1092
1124
|
{
|
|
1093
1125
|
"type": "text",
|
|
1094
|
-
"text": "
|
|
1126
|
+
"text": "TA"
|
|
1095
1127
|
}
|
|
1096
1128
|
]
|
|
1097
|
-
}
|
|
1098
|
-
|
|
1099
|
-
|
|
1100
|
-
|
|
1101
|
-
|
|
1102
|
-
"name": "Cellule",
|
|
1103
|
-
"children": [
|
|
1129
|
+
},
|
|
1130
|
+
{
|
|
1131
|
+
"type": "text",
|
|
1132
|
+
"text": " est de "
|
|
1133
|
+
},
|
|
1104
1134
|
{
|
|
1105
1135
|
"type": "element",
|
|
1106
|
-
"name": "
|
|
1136
|
+
"name": "Valeur",
|
|
1107
1137
|
"children": [
|
|
1108
1138
|
{
|
|
1109
1139
|
"type": "text",
|
|
1110
|
-
"text": "
|
|
1140
|
+
"text": "0,44 %"
|
|
1111
1141
|
}
|
|
1112
1142
|
]
|
|
1143
|
+
},
|
|
1144
|
+
{
|
|
1145
|
+
"type": "text",
|
|
1146
|
+
"text": " de la masse salariale."
|
|
1113
1147
|
}
|
|
1114
1148
|
]
|
|
1115
|
-
}
|
|
1116
|
-
]
|
|
1117
|
-
},
|
|
1118
|
-
{
|
|
1119
|
-
"type": "element",
|
|
1120
|
-
"name": "Rangée",
|
|
1121
|
-
"attributes": {
|
|
1122
|
-
"type": "normal"
|
|
1123
|
-
},
|
|
1124
|
-
"children": [
|
|
1149
|
+
},
|
|
1125
1150
|
{
|
|
1126
1151
|
"type": "element",
|
|
1127
|
-
"name": "
|
|
1152
|
+
"name": "Paragraphe",
|
|
1128
1153
|
"children": [
|
|
1129
1154
|
{
|
|
1130
|
-
"type": "
|
|
1131
|
-
"
|
|
1132
|
-
"children": [
|
|
1133
|
-
{
|
|
1134
|
-
"type": "text",
|
|
1135
|
-
"text": "Société coopérative de construction"
|
|
1136
|
-
}
|
|
1137
|
-
]
|
|
1155
|
+
"type": "text",
|
|
1156
|
+
"text": "L'intégralité de la taxe relève du régime de la part principale. Il n'y a donc pas de fraction « solde »."
|
|
1138
1157
|
}
|
|
1139
1158
|
]
|
|
1140
1159
|
},
|
|
1141
1160
|
{
|
|
1142
1161
|
"type": "element",
|
|
1143
|
-
"name": "
|
|
1162
|
+
"name": "Paragraphe",
|
|
1144
1163
|
"children": [
|
|
1164
|
+
{
|
|
1165
|
+
"type": "text",
|
|
1166
|
+
"text": "La TA est perçue par l'"
|
|
1167
|
+
},
|
|
1145
1168
|
{
|
|
1146
1169
|
"type": "element",
|
|
1147
|
-
"name": "
|
|
1170
|
+
"name": "LienInterne",
|
|
1171
|
+
"attributes": {
|
|
1172
|
+
"LienPublication": "R44849",
|
|
1173
|
+
"type": "Sigle"
|
|
1174
|
+
},
|
|
1148
1175
|
"children": [
|
|
1149
1176
|
{
|
|
1150
1177
|
"type": "text",
|
|
1151
|
-
"text": "
|
|
1178
|
+
"text": "Urssaf"
|
|
1152
1179
|
}
|
|
1153
1180
|
]
|
|
1181
|
+
},
|
|
1182
|
+
{
|
|
1183
|
+
"type": "text",
|
|
1184
|
+
"text": " ou la Caisse de la mutualité sociale agricole (MSA)."
|
|
1154
1185
|
}
|
|
1155
1186
|
]
|
|
1156
1187
|
}
|
|
1157
1188
|
]
|
|
1158
|
-
}
|
|
1189
|
+
}
|
|
1190
|
+
]
|
|
1191
|
+
}
|
|
1192
|
+
]
|
|
1193
|
+
},
|
|
1194
|
+
{
|
|
1195
|
+
"type": "element",
|
|
1196
|
+
"name": "Chapitre",
|
|
1197
|
+
"children": [
|
|
1198
|
+
{
|
|
1199
|
+
"type": "element",
|
|
1200
|
+
"name": "Titre",
|
|
1201
|
+
"children": [
|
|
1159
1202
|
{
|
|
1160
1203
|
"type": "element",
|
|
1161
|
-
"name": "
|
|
1162
|
-
"attributes": {
|
|
1163
|
-
"type": "normal"
|
|
1164
|
-
},
|
|
1204
|
+
"name": "Paragraphe",
|
|
1165
1205
|
"children": [
|
|
1166
1206
|
{
|
|
1167
|
-
"type": "
|
|
1168
|
-
"
|
|
1169
|
-
"children": [
|
|
1170
|
-
{
|
|
1171
|
-
"type": "element",
|
|
1172
|
-
"name": "Paragraphe",
|
|
1173
|
-
"children": [
|
|
1174
|
-
{
|
|
1175
|
-
"type": "text",
|
|
1176
|
-
"text": "Société et union de sociétés de production, de transformation, de conservation et de vente de produits agricoles"
|
|
1177
|
-
}
|
|
1178
|
-
]
|
|
1179
|
-
}
|
|
1180
|
-
]
|
|
1181
|
-
},
|
|
1182
|
-
{
|
|
1183
|
-
"type": "element",
|
|
1184
|
-
"name": "Cellule",
|
|
1185
|
-
"children": [
|
|
1186
|
-
{
|
|
1187
|
-
"type": "element",
|
|
1188
|
-
"name": "Paragraphe",
|
|
1189
|
-
"children": [
|
|
1190
|
-
{
|
|
1191
|
-
"type": "text",
|
|
1192
|
-
"text": "Non"
|
|
1193
|
-
}
|
|
1194
|
-
]
|
|
1195
|
-
}
|
|
1196
|
-
]
|
|
1207
|
+
"type": "text",
|
|
1208
|
+
"text": "Quelle est la base de calcul de la taxe d'apprentissage ?"
|
|
1197
1209
|
}
|
|
1198
1210
|
]
|
|
1211
|
+
}
|
|
1212
|
+
]
|
|
1213
|
+
},
|
|
1214
|
+
{
|
|
1215
|
+
"type": "element",
|
|
1216
|
+
"name": "Paragraphe",
|
|
1217
|
+
"children": [
|
|
1218
|
+
{
|
|
1219
|
+
"type": "text",
|
|
1220
|
+
"text": "Il faut multiplier le taux de la "
|
|
1199
1221
|
},
|
|
1200
1222
|
{
|
|
1201
1223
|
"type": "element",
|
|
1202
|
-
"name": "
|
|
1224
|
+
"name": "LienInterne",
|
|
1203
1225
|
"attributes": {
|
|
1204
|
-
"
|
|
1226
|
+
"LienPublication": "R62163",
|
|
1227
|
+
"type": "Acronyme"
|
|
1205
1228
|
},
|
|
1229
|
+
"children": [
|
|
1230
|
+
{
|
|
1231
|
+
"type": "text",
|
|
1232
|
+
"text": "TA"
|
|
1233
|
+
}
|
|
1234
|
+
]
|
|
1235
|
+
},
|
|
1236
|
+
{
|
|
1237
|
+
"type": "text",
|
|
1238
|
+
"text": " par la "
|
|
1239
|
+
},
|
|
1240
|
+
{
|
|
1241
|
+
"type": "element",
|
|
1242
|
+
"name": "MiseEnEvidence",
|
|
1243
|
+
"children": [
|
|
1244
|
+
{
|
|
1245
|
+
"type": "text",
|
|
1246
|
+
"text": "masse salariale du mois précédent."
|
|
1247
|
+
}
|
|
1248
|
+
]
|
|
1249
|
+
}
|
|
1250
|
+
]
|
|
1251
|
+
},
|
|
1252
|
+
{
|
|
1253
|
+
"type": "element",
|
|
1254
|
+
"name": "Paragraphe",
|
|
1255
|
+
"children": [
|
|
1256
|
+
{
|
|
1257
|
+
"type": "text",
|
|
1258
|
+
"text": "La masse salariale correspond à la somme des montants suivants :"
|
|
1259
|
+
}
|
|
1260
|
+
]
|
|
1261
|
+
},
|
|
1262
|
+
{
|
|
1263
|
+
"type": "element",
|
|
1264
|
+
"name": "Liste",
|
|
1265
|
+
"attributes": {
|
|
1266
|
+
"type": "puce"
|
|
1267
|
+
},
|
|
1268
|
+
"children": [
|
|
1269
|
+
{
|
|
1270
|
+
"type": "element",
|
|
1271
|
+
"name": "Item",
|
|
1206
1272
|
"children": [
|
|
1207
1273
|
{
|
|
1208
1274
|
"type": "element",
|
|
1209
|
-
"name": "
|
|
1275
|
+
"name": "Paragraphe",
|
|
1210
1276
|
"children": [
|
|
1211
1277
|
{
|
|
1212
|
-
"type": "
|
|
1213
|
-
"
|
|
1214
|
-
"children": [
|
|
1215
|
-
{
|
|
1216
|
-
"type": "text",
|
|
1217
|
-
"text": "Société coopérative agricole et union de sociétés agricoles d'approvisionnement et d'achat"
|
|
1218
|
-
}
|
|
1219
|
-
]
|
|
1278
|
+
"type": "text",
|
|
1279
|
+
"text": "Rémunérations soumises aux cotisations sociales"
|
|
1220
1280
|
}
|
|
1221
1281
|
]
|
|
1222
|
-
}
|
|
1282
|
+
}
|
|
1283
|
+
]
|
|
1284
|
+
},
|
|
1285
|
+
{
|
|
1286
|
+
"type": "element",
|
|
1287
|
+
"name": "Item",
|
|
1288
|
+
"children": [
|
|
1223
1289
|
{
|
|
1224
1290
|
"type": "element",
|
|
1225
|
-
"name": "
|
|
1291
|
+
"name": "Paragraphe",
|
|
1226
1292
|
"children": [
|
|
1227
1293
|
{
|
|
1228
|
-
"type": "
|
|
1229
|
-
"
|
|
1230
|
-
"children": [
|
|
1231
|
-
{
|
|
1232
|
-
"type": "text",
|
|
1233
|
-
"text": "Non"
|
|
1234
|
-
}
|
|
1235
|
-
]
|
|
1294
|
+
"type": "text",
|
|
1295
|
+
"text": "Avantages en nature versés par l'entreprise (salaires, indemnités, primes, gratifications, cotisations salariales, pourboires notamment)"
|
|
1236
1296
|
}
|
|
1237
1297
|
]
|
|
1238
1298
|
}
|
|
@@ -1240,6 +1300,30 @@
|
|
|
1240
1300
|
}
|
|
1241
1301
|
]
|
|
1242
1302
|
},
|
|
1303
|
+
{
|
|
1304
|
+
"type": "element",
|
|
1305
|
+
"name": "Paragraphe",
|
|
1306
|
+
"children": [
|
|
1307
|
+
{
|
|
1308
|
+
"type": "text",
|
|
1309
|
+
"text": "Les rémunérations imposables sont arrondies à l'euro le plus proche (la fraction d'euro égale à "
|
|
1310
|
+
},
|
|
1311
|
+
{
|
|
1312
|
+
"type": "element",
|
|
1313
|
+
"name": "Valeur",
|
|
1314
|
+
"children": [
|
|
1315
|
+
{
|
|
1316
|
+
"type": "text",
|
|
1317
|
+
"text": "0,50 €"
|
|
1318
|
+
}
|
|
1319
|
+
]
|
|
1320
|
+
},
|
|
1321
|
+
{
|
|
1322
|
+
"type": "text",
|
|
1323
|
+
"text": "est comptée pour 1)."
|
|
1324
|
+
}
|
|
1325
|
+
]
|
|
1326
|
+
},
|
|
1243
1327
|
{
|
|
1244
1328
|
"type": "element",
|
|
1245
1329
|
"name": "ASavoir",
|
|
@@ -1260,25 +1344,21 @@
|
|
|
1260
1344
|
"children": [
|
|
1261
1345
|
{
|
|
1262
1346
|
"type": "text",
|
|
1263
|
-
"text": "
|
|
1347
|
+
"text": "La structure qui emploie "
|
|
1264
1348
|
},
|
|
1265
1349
|
{
|
|
1266
1350
|
"type": "element",
|
|
1267
|
-
"name": "
|
|
1268
|
-
"attributes": {
|
|
1269
|
-
"LienPublication": "R62163",
|
|
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"text": "Avantages en nature versés par l'entreprise (salaires, indemnités, primes, gratifications, cotisations salariales, pourboires notamment)"
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{
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"text": "Le salaire des apprentis est exonéré totalement lorsque l'employeur a moins de 11 salariés."
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},
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{
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"text": "grâce à la déduction des dépenses suivantes :"
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{
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"text": "Cas général"
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}
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"text": "
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"text": "Dépenses des investissements "
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},
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{
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},
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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": "en équipements et matériels"
|
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|
}
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|
]
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},
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{
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"type": "text",
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"text": "
|
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|
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"text": " pour un "
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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": [
|
|
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|
{
|
|
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|
"type": "text",
|
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|
-
"text": "
|
|
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|
+
"text": "centre de formation d'apprentis (CFA) "
|
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|
}
|
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|
]
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},
|
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|
{
|
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|
"type": "text",
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|
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"text": "
|
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|
-
}
|
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|
-
]
|
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|
-
},
|
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|
-
{
|
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|
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"type": "element",
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"name": "Paragraphe",
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"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
1507
|
-
"text": "La TA comprend 2 fractions :"
|
|
1508
|
-
}
|
|
1509
|
-
]
|
|
1510
|
-
},
|
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|
-
{
|
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|
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"type": "element",
|
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-
"name": "Liste",
|
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|
-
"attributes": {
|
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|
-
"type": "puce"
|
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|
-
},
|
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|
-
"children": [
|
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-
{
|
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|
-
"type": "element",
|
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-
"name": "Item",
|
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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": [
|
|
1526
|
-
{
|
|
1527
|
-
"type": "text",
|
|
1528
|
-
"text": "Une part principale de la taxe destinée au financement de l'apprentissage correspondant à l'application d'un taux à"
|
|
1529
|
-
},
|
|
1530
|
-
{
|
|
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|
-
"type": "element",
|
|
1532
|
-
"name": "Valeur",
|
|
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|
-
"children": [
|
|
1534
|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": " 0,59 %"
|
|
1537
|
-
}
|
|
1538
|
-
]
|
|
1539
|
-
},
|
|
1540
|
-
{
|
|
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|
-
"type": "text",
|
|
1542
|
-
"text": " (elle est recouvrée par l'"
|
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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": "R44849",
|
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|
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"type": "Sigle"
|
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|
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},
|
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|
-
"children": [
|
|
1552
|
-
{
|
|
1553
|
-
"type": "text",
|
|
1554
|
-
"text": "Urssaf"
|
|
1555
|
-
}
|
|
1556
|
-
]
|
|
1557
|
-
},
|
|
1558
|
-
{
|
|
1559
|
-
"type": "text",
|
|
1560
|
-
"text": " ou la caisse de la mutualité sociale agricole)"
|
|
1561
|
-
}
|
|
1562
|
-
]
|
|
1563
|
-
}
|
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1564
|
-
]
|
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|
-
},
|
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-
{
|
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|
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"type": "element",
|
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"name": "Item",
|
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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": "Paragraphe",
|
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|
-
"children": [
|
|
1574
|
-
{
|
|
1575
|
-
"type": "text",
|
|
1576
|
-
"text": "Le solde, correspondant à l'application d'un taux à "
|
|
1577
|
-
},
|
|
1578
|
-
{
|
|
1579
|
-
"type": "element",
|
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1580
|
-
"name": "Valeur",
|
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1581
|
-
"children": [
|
|
1582
|
-
{
|
|
1583
|
-
"type": "text",
|
|
1584
|
-
"text": "0,09 %"
|
|
1585
|
-
}
|
|
1586
|
-
]
|
|
1587
|
-
},
|
|
1588
|
-
{
|
|
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|
-
"type": "text",
|
|
1590
|
-
"text": " destiné à des "
|
|
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|
-
},
|
|
1592
|
-
{
|
|
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|
-
"type": "element",
|
|
1594
|
-
"name": "LienIntra",
|
|
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|
-
"attributes": {
|
|
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|
-
"LienID": "R54804",
|
|
1597
|
-
"type": "Définition de glossaire"
|
|
1598
|
-
},
|
|
1599
|
-
"children": [
|
|
1600
|
-
{
|
|
1601
|
-
"type": "text",
|
|
1602
|
-
"text": "dépenses libératoires"
|
|
1603
|
-
}
|
|
1604
|
-
]
|
|
1605
|
-
},
|
|
1606
|
-
{
|
|
1607
|
-
"type": "text",
|
|
1608
|
-
"text": " effectuées par l'employeur (recouvré annuellement par l'"
|
|
1609
|
-
},
|
|
1610
|
-
{
|
|
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|
-
"type": "element",
|
|
1612
|
-
"name": "LienInterne",
|
|
1613
|
-
"attributes": {
|
|
1614
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"text": " ou la Caisse de la mutualité sociale agricole)"
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"text": "Les dépenses « CFA entreprises » et « formations innovantes » pouvant être déduites de la taxe de "
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"text": "Le versement du solde de la TA peut également être réduit."
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"text": "Le solde de la TA peut être "
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{
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"type": "text",
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"text": "Dépenses des investissements en équipements et matériels pour un centre de formation d'apprentis (CFA) dont l'entreprise dispose"
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}
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]
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"type": "text",
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"text": "diminué"
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{
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"type": "text",
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"text": " du montant des subventions en nature versées aux CFA sous forme d'équipements et de matériels. L'employeur "
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},
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"type": "text",
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"text": "doit déduire "
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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": "ces subventions du solde de la taxe d'apprentissage de"
|
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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": " l'année N"
|
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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": " qui est payée en mai de l'année "
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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": "N+1"
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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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{
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"type": "text",
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"text": "."
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@@ -1892,114 +1699,956 @@
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"children": [
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{
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|
"type": "text",
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"text": "
|
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|
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"text": "Une règle dérogatoire est prévue pour le solde de la "
|
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|
+
},
|
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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": "R62163",
|
|
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|
+
"type": "Acronyme"
|
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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": "TA"
|
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+
}
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+
]
|
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+
},
|
|
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|
+
{
|
|
1719
|
+
"type": "text",
|
|
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|
+
"text": " 2022 versée le 5 ou le 15 mai 2023 : les employeurs peuvent déduire les subventions versées du "
|
|
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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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|
+
{
|
|
1727
|
+
"type": "text",
|
|
1728
|
+
"text": "1"
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Exposant",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "er"
|
|
1737
|
+
}
|
|
1738
|
+
]
|
|
1739
|
+
},
|
|
1740
|
+
{
|
|
1741
|
+
"type": "text",
|
|
1742
|
+
"text": " juin au 31 décembre 2022"
|
|
1743
|
+
}
|
|
1744
|
+
]
|
|
1896
1745
|
}
|
|
1897
1746
|
]
|
|
1898
1747
|
}
|
|
1899
1748
|
]
|
|
1900
|
-
}
|
|
1901
|
-
|
|
1902
|
-
|
|
1903
|
-
|
|
1904
|
-
|
|
1905
|
-
|
|
1906
|
-
|
|
1907
|
-
"text": "Pour le solde de la taxe d'apprentissage (TA)"
|
|
1908
|
-
}
|
|
1909
|
-
]
|
|
1910
|
-
},
|
|
1749
|
+
}
|
|
1750
|
+
]
|
|
1751
|
+
},
|
|
1752
|
+
{
|
|
1753
|
+
"type": "element",
|
|
1754
|
+
"name": "Chapitre",
|
|
1755
|
+
"children": [
|
|
1911
1756
|
{
|
|
1912
1757
|
"type": "element",
|
|
1913
|
-
"name": "
|
|
1758
|
+
"name": "Titre",
|
|
1914
1759
|
"children": [
|
|
1915
1760
|
{
|
|
1916
|
-
"type": "
|
|
1917
|
-
"
|
|
1761
|
+
"type": "element",
|
|
1762
|
+
"name": "Paragraphe",
|
|
1763
|
+
"children": [
|
|
1764
|
+
{
|
|
1765
|
+
"type": "text",
|
|
1766
|
+
"text": "Comment déclarer la taxe d'apprentissage ?"
|
|
1767
|
+
}
|
|
1768
|
+
]
|
|
1918
1769
|
}
|
|
1919
1770
|
]
|
|
1920
1771
|
},
|
|
1921
1772
|
{
|
|
1922
1773
|
"type": "element",
|
|
1923
|
-
"name": "
|
|
1774
|
+
"name": "BlocCas",
|
|
1924
1775
|
"attributes": {
|
|
1925
|
-
"
|
|
1776
|
+
"affichage": "radio"
|
|
1926
1777
|
},
|
|
1927
1778
|
"children": [
|
|
1928
1779
|
{
|
|
1929
1780
|
"type": "element",
|
|
1930
|
-
"name": "
|
|
1781
|
+
"name": "Cas",
|
|
1931
1782
|
"children": [
|
|
1783
|
+
{
|
|
1784
|
+
"type": "element",
|
|
1785
|
+
"name": "Titre",
|
|
1786
|
+
"children": [
|
|
1787
|
+
{
|
|
1788
|
+
"type": "text",
|
|
1789
|
+
"text": "Cas général"
|
|
1790
|
+
}
|
|
1791
|
+
]
|
|
1792
|
+
},
|
|
1793
|
+
{
|
|
1794
|
+
"type": "element",
|
|
1795
|
+
"name": "BlocCas",
|
|
1796
|
+
"attributes": {
|
|
1797
|
+
"affichage": "radio"
|
|
1798
|
+
},
|
|
1799
|
+
"children": [
|
|
1800
|
+
{
|
|
1801
|
+
"type": "element",
|
|
1802
|
+
"name": "Cas",
|
|
1803
|
+
"children": [
|
|
1804
|
+
{
|
|
1805
|
+
"type": "element",
|
|
1806
|
+
"name": "Titre",
|
|
1807
|
+
"children": [
|
|
1808
|
+
{
|
|
1809
|
+
"type": "text",
|
|
1810
|
+
"text": "Déclaration de la part principale de la taxe d'apprentissage"
|
|
1811
|
+
}
|
|
1812
|
+
]
|
|
1813
|
+
},
|
|
1814
|
+
{
|
|
1815
|
+
"type": "element",
|
|
1816
|
+
"name": "Paragraphe",
|
|
1817
|
+
"children": [
|
|
1818
|
+
{
|
|
1819
|
+
"type": "text",
|
|
1820
|
+
"text": "La part principale de la taxe d'apprentissage doit être déclarée "
|
|
1821
|
+
},
|
|
1822
|
+
{
|
|
1823
|
+
"type": "element",
|
|
1824
|
+
"name": "MiseEnEvidence",
|
|
1825
|
+
"children": [
|
|
1826
|
+
{
|
|
1827
|
+
"type": "text",
|
|
1828
|
+
"text": "mensuellement"
|
|
1829
|
+
}
|
|
1830
|
+
]
|
|
1831
|
+
},
|
|
1832
|
+
{
|
|
1833
|
+
"type": "text",
|
|
1834
|
+
"text": " au moyen de la "
|
|
1835
|
+
},
|
|
1836
|
+
{
|
|
1837
|
+
"type": "element",
|
|
1838
|
+
"name": "LienInterne",
|
|
1839
|
+
"attributes": {
|
|
1840
|
+
"LienPublication": "F34059",
|
|
1841
|
+
"type": "Fiche d'information conditionnée",
|
|
1842
|
+
"audience": "Professionnels"
|
|
1843
|
+
},
|
|
1844
|
+
"children": [
|
|
1845
|
+
{
|
|
1846
|
+
"type": "text",
|
|
1847
|
+
"text": "déclaration sociale nominative (DSN)"
|
|
1848
|
+
}
|
|
1849
|
+
]
|
|
1850
|
+
},
|
|
1851
|
+
{
|
|
1852
|
+
"type": "text",
|
|
1853
|
+
"text": " :"
|
|
1854
|
+
}
|
|
1855
|
+
]
|
|
1856
|
+
},
|
|
1857
|
+
{
|
|
1858
|
+
"type": "element",
|
|
1859
|
+
"name": "ServiceEnLigne",
|
|
1860
|
+
"attributes": {
|
|
1861
|
+
"ID": "R56352",
|
|
1862
|
+
"URL": "https://www.net-entreprises.fr/vos-declarations-en-ligne/dsn/#lessentiel",
|
|
1863
|
+
"type": "Téléservice"
|
|
1864
|
+
},
|
|
1865
|
+
"children": [
|
|
1866
|
+
{
|
|
1867
|
+
"type": "element",
|
|
1868
|
+
"name": "Titre",
|
|
1869
|
+
"children": [
|
|
1870
|
+
{
|
|
1871
|
+
"type": "text",
|
|
1872
|
+
"text": "Déclaration sociale nominative (DSN)"
|
|
1873
|
+
}
|
|
1874
|
+
]
|
|
1875
|
+
},
|
|
1876
|
+
{
|
|
1877
|
+
"type": "element",
|
|
1878
|
+
"name": "Source",
|
|
1879
|
+
"attributes": {
|
|
1880
|
+
"ID": "R54289"
|
|
1881
|
+
},
|
|
1882
|
+
"children": [
|
|
1883
|
+
{
|
|
1884
|
+
"type": "text",
|
|
1885
|
+
"text": "Net-entreprises-GIP Modernisation des déclarations sociales"
|
|
1886
|
+
}
|
|
1887
|
+
]
|
|
1888
|
+
}
|
|
1889
|
+
]
|
|
1890
|
+
},
|
|
1891
|
+
{
|
|
1892
|
+
"type": "element",
|
|
1893
|
+
"name": "Paragraphe",
|
|
1894
|
+
"children": [
|
|
1895
|
+
{
|
|
1896
|
+
"type": "text",
|
|
1897
|
+
"text": "La DSN doit être faite au"
|
|
1898
|
+
},
|
|
1899
|
+
{
|
|
1900
|
+
"type": "element",
|
|
1901
|
+
"name": "MiseEnEvidence",
|
|
1902
|
+
"children": [
|
|
1903
|
+
{
|
|
1904
|
+
"type": "text",
|
|
1905
|
+
"text": " cours du mois "
|
|
1906
|
+
}
|
|
1907
|
+
]
|
|
1908
|
+
},
|
|
1909
|
+
{
|
|
1910
|
+
"type": "text",
|
|
1911
|
+
"text": "suivant la période d'emploi rémunérée :"
|
|
1912
|
+
}
|
|
1913
|
+
]
|
|
1914
|
+
},
|
|
1915
|
+
{
|
|
1916
|
+
"type": "element",
|
|
1917
|
+
"name": "Liste",
|
|
1918
|
+
"attributes": {
|
|
1919
|
+
"type": "puce"
|
|
1920
|
+
},
|
|
1921
|
+
"children": [
|
|
1922
|
+
{
|
|
1923
|
+
"type": "element",
|
|
1924
|
+
"name": "Item",
|
|
1925
|
+
"children": [
|
|
1926
|
+
{
|
|
1927
|
+
"type": "element",
|
|
1928
|
+
"name": "Paragraphe",
|
|
1929
|
+
"children": [
|
|
1930
|
+
{
|
|
1931
|
+
"type": "text",
|
|
1932
|
+
"text": "Le "
|
|
1933
|
+
},
|
|
1934
|
+
{
|
|
1935
|
+
"type": "element",
|
|
1936
|
+
"name": "MiseEnEvidence"
|
|
1937
|
+
},
|
|
1938
|
+
{
|
|
1939
|
+
"type": "element",
|
|
1940
|
+
"name": "MiseEnEvidence",
|
|
1941
|
+
"children": [
|
|
1942
|
+
{
|
|
1943
|
+
"type": "element",
|
|
1944
|
+
"name": "MiseEnEvidence",
|
|
1945
|
+
"children": [
|
|
1946
|
+
{
|
|
1947
|
+
"type": "text",
|
|
1948
|
+
"text": "5 "
|
|
1949
|
+
}
|
|
1950
|
+
]
|
|
1951
|
+
},
|
|
1952
|
+
{
|
|
1953
|
+
"type": "text",
|
|
1954
|
+
"text": "du mois "
|
|
1955
|
+
}
|
|
1956
|
+
]
|
|
1957
|
+
},
|
|
1958
|
+
{
|
|
1959
|
+
"type": "text",
|
|
1960
|
+
"text": "pour les employeurs de 50 salariés et plus et dont la paie est versée au cours du même mois que la période de travail"
|
|
1961
|
+
}
|
|
1962
|
+
]
|
|
1963
|
+
}
|
|
1964
|
+
]
|
|
1965
|
+
},
|
|
1966
|
+
{
|
|
1967
|
+
"type": "element",
|
|
1968
|
+
"name": "Item",
|
|
1969
|
+
"children": [
|
|
1970
|
+
{
|
|
1971
|
+
"type": "element",
|
|
1972
|
+
"name": "Paragraphe",
|
|
1973
|
+
"children": [
|
|
1974
|
+
{
|
|
1975
|
+
"type": "text",
|
|
1976
|
+
"text": "Le "
|
|
1977
|
+
},
|
|
1978
|
+
{
|
|
1979
|
+
"type": "element",
|
|
1980
|
+
"name": "MiseEnEvidence",
|
|
1981
|
+
"children": [
|
|
1982
|
+
{
|
|
1983
|
+
"type": "element",
|
|
1984
|
+
"name": "MiseEnEvidence",
|
|
1985
|
+
"children": [
|
|
1986
|
+
{
|
|
1987
|
+
"type": "text",
|
|
1988
|
+
"text": "15"
|
|
1989
|
+
}
|
|
1990
|
+
]
|
|
1991
|
+
},
|
|
1992
|
+
{
|
|
1993
|
+
"type": "text",
|
|
1994
|
+
"text": " du mois"
|
|
1995
|
+
}
|
|
1996
|
+
]
|
|
1997
|
+
},
|
|
1998
|
+
{
|
|
1999
|
+
"type": "text",
|
|
2000
|
+
"text": " dans les autres cas (employeurs de 50 salariés et plus en décalage de paie, employeurs de moins de 50 salariés)"
|
|
2001
|
+
}
|
|
2002
|
+
]
|
|
2003
|
+
}
|
|
2004
|
+
]
|
|
2005
|
+
}
|
|
2006
|
+
]
|
|
2007
|
+
},
|
|
2008
|
+
{
|
|
2009
|
+
"type": "element",
|
|
2010
|
+
"name": "Paragraphe",
|
|
2011
|
+
"children": [
|
|
2012
|
+
{
|
|
2013
|
+
"type": "text",
|
|
2014
|
+
"text": "La taxe d'apprentissage doit être déclarée établissement par établissement, à l'aide du bloc \"Assujettissement fiscal \"."
|
|
2015
|
+
}
|
|
2016
|
+
]
|
|
2017
|
+
},
|
|
2018
|
+
{
|
|
2019
|
+
"type": "element",
|
|
2020
|
+
"name": "ANoter",
|
|
2021
|
+
"children": [
|
|
2022
|
+
{
|
|
2023
|
+
"type": "element",
|
|
2024
|
+
"name": "Titre",
|
|
2025
|
+
"children": [
|
|
2026
|
+
{
|
|
2027
|
+
"type": "text",
|
|
2028
|
+
"text": "Exemple"
|
|
2029
|
+
}
|
|
2030
|
+
]
|
|
2031
|
+
},
|
|
2032
|
+
{
|
|
2033
|
+
"type": "element",
|
|
2034
|
+
"name": "Paragraphe",
|
|
2035
|
+
"children": [
|
|
2036
|
+
{
|
|
2037
|
+
"type": "text",
|
|
2038
|
+
"text": "Pour le mois de janvier 2023, la part principale de la taxe d'apprentissage est déclarée en DSN le 5 ou le 15 février 2023."
|
|
2039
|
+
}
|
|
2040
|
+
]
|
|
2041
|
+
}
|
|
2042
|
+
]
|
|
2043
|
+
}
|
|
2044
|
+
]
|
|
2045
|
+
},
|
|
2046
|
+
{
|
|
2047
|
+
"type": "element",
|
|
2048
|
+
"name": "Cas",
|
|
2049
|
+
"children": [
|
|
2050
|
+
{
|
|
2051
|
+
"type": "element",
|
|
2052
|
+
"name": "Titre",
|
|
2053
|
+
"children": [
|
|
2054
|
+
{
|
|
2055
|
+
"type": "text",
|
|
2056
|
+
"text": "Déclaration de la fraction « solde » de la taxe d'apprentissage"
|
|
2057
|
+
}
|
|
2058
|
+
]
|
|
2059
|
+
},
|
|
2060
|
+
{
|
|
2061
|
+
"type": "element",
|
|
2062
|
+
"name": "Paragraphe",
|
|
2063
|
+
"children": [
|
|
2064
|
+
{
|
|
2065
|
+
"type": "text",
|
|
2066
|
+
"text": "La fraction solde de la "
|
|
2067
|
+
},
|
|
2068
|
+
{
|
|
2069
|
+
"type": "element",
|
|
2070
|
+
"name": "LienInterne",
|
|
2071
|
+
"attributes": {
|
|
2072
|
+
"LienPublication": "R62163",
|
|
2073
|
+
"type": "Acronyme"
|
|
2074
|
+
},
|
|
2075
|
+
"children": [
|
|
2076
|
+
{
|
|
2077
|
+
"type": "text",
|
|
2078
|
+
"text": "TA"
|
|
2079
|
+
}
|
|
2080
|
+
]
|
|
2081
|
+
},
|
|
2082
|
+
{
|
|
2083
|
+
"type": "text",
|
|
2084
|
+
"text": " de "
|
|
2085
|
+
},
|
|
2086
|
+
{
|
|
2087
|
+
"type": "element",
|
|
2088
|
+
"name": "Valeur",
|
|
2089
|
+
"children": [
|
|
2090
|
+
{
|
|
2091
|
+
"type": "text",
|
|
2092
|
+
"text": "0,09 %"
|
|
2093
|
+
}
|
|
2094
|
+
]
|
|
2095
|
+
},
|
|
2096
|
+
{
|
|
2097
|
+
"type": "text",
|
|
2098
|
+
"text": " est versée "
|
|
2099
|
+
},
|
|
2100
|
+
{
|
|
2101
|
+
"type": "element",
|
|
2102
|
+
"name": "MiseEnEvidence",
|
|
2103
|
+
"children": [
|
|
2104
|
+
{
|
|
2105
|
+
"type": "text",
|
|
2106
|
+
"text": "annuellement"
|
|
2107
|
+
}
|
|
2108
|
+
]
|
|
2109
|
+
},
|
|
2110
|
+
{
|
|
2111
|
+
"type": "text",
|
|
2112
|
+
"text": " à l'Urssaf."
|
|
2113
|
+
}
|
|
2114
|
+
]
|
|
2115
|
+
},
|
|
2116
|
+
{
|
|
2117
|
+
"type": "element",
|
|
2118
|
+
"name": "Paragraphe",
|
|
2119
|
+
"children": [
|
|
2120
|
+
{
|
|
2121
|
+
"type": "text",
|
|
2122
|
+
"text": "La déclaration des rémunérations se fait au moyen de la "
|
|
2123
|
+
},
|
|
2124
|
+
{
|
|
2125
|
+
"type": "element",
|
|
2126
|
+
"name": "LienInterne",
|
|
2127
|
+
"attributes": {
|
|
2128
|
+
"LienPublication": "F34059",
|
|
2129
|
+
"type": "Fiche d'information conditionnée",
|
|
2130
|
+
"audience": "Professionnels"
|
|
2131
|
+
},
|
|
2132
|
+
"children": [
|
|
2133
|
+
{
|
|
2134
|
+
"type": "text",
|
|
2135
|
+
"text": "déclaration sociale nominative (DSN)"
|
|
2136
|
+
}
|
|
2137
|
+
]
|
|
2138
|
+
},
|
|
2139
|
+
{
|
|
2140
|
+
"type": "text",
|
|
2141
|
+
"text": " :"
|
|
2142
|
+
}
|
|
2143
|
+
]
|
|
2144
|
+
},
|
|
2145
|
+
{
|
|
2146
|
+
"type": "element",
|
|
2147
|
+
"name": "ServiceEnLigne",
|
|
2148
|
+
"attributes": {
|
|
2149
|
+
"ID": "R56352",
|
|
2150
|
+
"URL": "https://www.net-entreprises.fr/vos-declarations-en-ligne/dsn/#lessentiel",
|
|
2151
|
+
"type": "Téléservice"
|
|
2152
|
+
},
|
|
2153
|
+
"children": [
|
|
2154
|
+
{
|
|
2155
|
+
"type": "element",
|
|
2156
|
+
"name": "Titre",
|
|
2157
|
+
"children": [
|
|
2158
|
+
{
|
|
2159
|
+
"type": "text",
|
|
2160
|
+
"text": "Déclaration sociale nominative (DSN)"
|
|
2161
|
+
}
|
|
2162
|
+
]
|
|
2163
|
+
},
|
|
2164
|
+
{
|
|
2165
|
+
"type": "element",
|
|
2166
|
+
"name": "Source",
|
|
2167
|
+
"attributes": {
|
|
2168
|
+
"ID": "R54289"
|
|
2169
|
+
},
|
|
2170
|
+
"children": [
|
|
2171
|
+
{
|
|
2172
|
+
"type": "text",
|
|
2173
|
+
"text": "Net-entreprises-GIP Modernisation des déclarations sociales"
|
|
2174
|
+
}
|
|
2175
|
+
]
|
|
2176
|
+
}
|
|
2177
|
+
]
|
|
2178
|
+
},
|
|
2179
|
+
{
|
|
2180
|
+
"type": "element",
|
|
2181
|
+
"name": "Paragraphe",
|
|
2182
|
+
"children": [
|
|
2183
|
+
{
|
|
2184
|
+
"type": "text",
|
|
2185
|
+
"text": "La DSN doit être faite "
|
|
2186
|
+
},
|
|
2187
|
+
{
|
|
2188
|
+
"type": "element",
|
|
2189
|
+
"name": "MiseEnEvidence",
|
|
2190
|
+
"children": [
|
|
2191
|
+
{
|
|
2192
|
+
"type": "text",
|
|
2193
|
+
"text": "annuellement"
|
|
2194
|
+
}
|
|
2195
|
+
]
|
|
2196
|
+
},
|
|
2197
|
+
{
|
|
2198
|
+
"type": "text",
|
|
2199
|
+
"text": " à l'un des moments suivants :"
|
|
2200
|
+
}
|
|
2201
|
+
]
|
|
2202
|
+
},
|
|
2203
|
+
{
|
|
2204
|
+
"type": "element",
|
|
2205
|
+
"name": "Liste",
|
|
2206
|
+
"attributes": {
|
|
2207
|
+
"type": "puce"
|
|
2208
|
+
},
|
|
2209
|
+
"children": [
|
|
2210
|
+
{
|
|
2211
|
+
"type": "element",
|
|
2212
|
+
"name": "Item",
|
|
2213
|
+
"children": [
|
|
2214
|
+
{
|
|
2215
|
+
"type": "element",
|
|
2216
|
+
"name": "Paragraphe",
|
|
2217
|
+
"children": [
|
|
2218
|
+
{
|
|
2219
|
+
"type": "text",
|
|
2220
|
+
"text": "Le "
|
|
2221
|
+
},
|
|
2222
|
+
{
|
|
2223
|
+
"type": "element",
|
|
2224
|
+
"name": "MiseEnEvidence",
|
|
2225
|
+
"children": [
|
|
2226
|
+
{
|
|
2227
|
+
"type": "text",
|
|
2228
|
+
"text": "5 "
|
|
2229
|
+
}
|
|
2230
|
+
]
|
|
2231
|
+
},
|
|
2232
|
+
{
|
|
2233
|
+
"type": "element",
|
|
2234
|
+
"name": "MiseEnEvidence",
|
|
2235
|
+
"children": [
|
|
2236
|
+
{
|
|
2237
|
+
"type": "text",
|
|
2238
|
+
"text": "mai de l'année suivante "
|
|
2239
|
+
}
|
|
2240
|
+
]
|
|
2241
|
+
},
|
|
2242
|
+
{
|
|
2243
|
+
"type": "text",
|
|
2244
|
+
"text": "pour les employeurs de 50 salariés et plus, et dont la paie est versée au cours du même mois que la période de travail"
|
|
2245
|
+
}
|
|
2246
|
+
]
|
|
2247
|
+
}
|
|
2248
|
+
]
|
|
2249
|
+
},
|
|
2250
|
+
{
|
|
2251
|
+
"type": "element",
|
|
2252
|
+
"name": "Item",
|
|
2253
|
+
"children": [
|
|
2254
|
+
{
|
|
2255
|
+
"type": "element",
|
|
2256
|
+
"name": "Paragraphe",
|
|
2257
|
+
"children": [
|
|
2258
|
+
{
|
|
2259
|
+
"type": "text",
|
|
2260
|
+
"text": "Le "
|
|
2261
|
+
},
|
|
2262
|
+
{
|
|
2263
|
+
"type": "element",
|
|
2264
|
+
"name": "MiseEnEvidence",
|
|
2265
|
+
"children": [
|
|
2266
|
+
{
|
|
2267
|
+
"type": "text",
|
|
2268
|
+
"text": "15"
|
|
2269
|
+
}
|
|
2270
|
+
]
|
|
2271
|
+
},
|
|
2272
|
+
{
|
|
2273
|
+
"type": "element",
|
|
2274
|
+
"name": "MiseEnEvidence",
|
|
2275
|
+
"children": [
|
|
2276
|
+
{
|
|
2277
|
+
"type": "text",
|
|
2278
|
+
"text": "mai"
|
|
2279
|
+
}
|
|
2280
|
+
]
|
|
2281
|
+
},
|
|
2282
|
+
{
|
|
2283
|
+
"type": "element",
|
|
2284
|
+
"name": "MiseEnEvidence",
|
|
2285
|
+
"children": [
|
|
2286
|
+
{
|
|
2287
|
+
"type": "text",
|
|
2288
|
+
"text": "de l'année suivante "
|
|
2289
|
+
}
|
|
2290
|
+
]
|
|
2291
|
+
},
|
|
2292
|
+
{
|
|
2293
|
+
"type": "text",
|
|
2294
|
+
"text": "dans les autres cas (employeurs de 50 salariés et plus en décalage de paie, employeurs de moins de 50 salariés)"
|
|
2295
|
+
}
|
|
2296
|
+
]
|
|
2297
|
+
}
|
|
2298
|
+
]
|
|
2299
|
+
}
|
|
2300
|
+
]
|
|
2301
|
+
},
|
|
2302
|
+
{
|
|
2303
|
+
"type": "element",
|
|
2304
|
+
"name": "Paragraphe",
|
|
2305
|
+
"children": [
|
|
2306
|
+
{
|
|
2307
|
+
"type": "text",
|
|
2308
|
+
"text": "La soumission à la taxe d'apprentissage doit être déclarée via la "
|
|
2309
|
+
},
|
|
2310
|
+
{
|
|
2311
|
+
"type": "element",
|
|
2312
|
+
"name": "LienInterne",
|
|
2313
|
+
"attributes": {
|
|
2314
|
+
"LienPublication": "F34059",
|
|
2315
|
+
"type": "Fiche d'information conditionnée",
|
|
2316
|
+
"audience": "Professionnels"
|
|
2317
|
+
},
|
|
2318
|
+
"children": [
|
|
2319
|
+
{
|
|
2320
|
+
"type": "text",
|
|
2321
|
+
"text": "DSN"
|
|
2322
|
+
}
|
|
2323
|
+
]
|
|
2324
|
+
},
|
|
2325
|
+
{
|
|
2326
|
+
"type": "text",
|
|
2327
|
+
"text": " une fois par an, établissement par établissement, à l'aide du bloc \"Assujettissement fiscal \"."
|
|
2328
|
+
}
|
|
2329
|
+
]
|
|
2330
|
+
},
|
|
2331
|
+
{
|
|
2332
|
+
"type": "element",
|
|
2333
|
+
"name": "ANoter",
|
|
2334
|
+
"children": [
|
|
2335
|
+
{
|
|
2336
|
+
"type": "element",
|
|
2337
|
+
"name": "Titre",
|
|
2338
|
+
"children": [
|
|
2339
|
+
{
|
|
2340
|
+
"type": "text",
|
|
2341
|
+
"text": "Exemple"
|
|
2342
|
+
}
|
|
2343
|
+
]
|
|
2344
|
+
},
|
|
2345
|
+
{
|
|
2346
|
+
"type": "element",
|
|
2347
|
+
"name": "Paragraphe",
|
|
2348
|
+
"children": [
|
|
2349
|
+
{
|
|
2350
|
+
"type": "text",
|
|
2351
|
+
"text": "Le solde de "
|
|
2352
|
+
},
|
|
2353
|
+
{
|
|
2354
|
+
"type": "element",
|
|
2355
|
+
"name": "Valeur",
|
|
2356
|
+
"children": [
|
|
2357
|
+
{
|
|
2358
|
+
"type": "text",
|
|
2359
|
+
"text": "0,09 %"
|
|
2360
|
+
}
|
|
2361
|
+
]
|
|
2362
|
+
},
|
|
2363
|
+
{
|
|
2364
|
+
"type": "text",
|
|
2365
|
+
"text": " dû pour "
|
|
2366
|
+
},
|
|
2367
|
+
{
|
|
2368
|
+
"type": "element",
|
|
2369
|
+
"name": "MiseEnEvidence",
|
|
2370
|
+
"children": [
|
|
2371
|
+
{
|
|
2372
|
+
"type": "text",
|
|
2373
|
+
"text": "les salaires de 2022"
|
|
2374
|
+
}
|
|
2375
|
+
]
|
|
2376
|
+
},
|
|
2377
|
+
{
|
|
2378
|
+
"type": "text",
|
|
2379
|
+
"text": " doit être déclaré "
|
|
2380
|
+
},
|
|
2381
|
+
{
|
|
2382
|
+
"type": "element",
|
|
2383
|
+
"name": "MiseEnEvidence",
|
|
2384
|
+
"children": [
|
|
2385
|
+
{
|
|
2386
|
+
"type": "text",
|
|
2387
|
+
"text": "le 5"
|
|
2388
|
+
}
|
|
2389
|
+
]
|
|
2390
|
+
},
|
|
2391
|
+
{
|
|
2392
|
+
"type": "text",
|
|
2393
|
+
"text": " ou "
|
|
2394
|
+
},
|
|
2395
|
+
{
|
|
2396
|
+
"type": "element",
|
|
2397
|
+
"name": "MiseEnEvidence",
|
|
2398
|
+
"children": [
|
|
2399
|
+
{
|
|
2400
|
+
"type": "text",
|
|
2401
|
+
"text": "le 15 mai 2023."
|
|
2402
|
+
}
|
|
2403
|
+
]
|
|
2404
|
+
}
|
|
2405
|
+
]
|
|
2406
|
+
}
|
|
2407
|
+
]
|
|
2408
|
+
}
|
|
2409
|
+
]
|
|
2410
|
+
}
|
|
2411
|
+
]
|
|
2412
|
+
}
|
|
2413
|
+
]
|
|
2414
|
+
},
|
|
2415
|
+
{
|
|
2416
|
+
"type": "element",
|
|
2417
|
+
"name": "Cas",
|
|
2418
|
+
"children": [
|
|
2419
|
+
{
|
|
2420
|
+
"type": "element",
|
|
2421
|
+
"name": "Titre",
|
|
2422
|
+
"children": [
|
|
2423
|
+
{
|
|
2424
|
+
"type": "text",
|
|
2425
|
+
"text": "Alsace Moselle"
|
|
2426
|
+
}
|
|
2427
|
+
]
|
|
2428
|
+
},
|
|
2429
|
+
{
|
|
2430
|
+
"type": "element",
|
|
2431
|
+
"name": "Paragraphe",
|
|
2432
|
+
"children": [
|
|
2433
|
+
{
|
|
2434
|
+
"type": "text",
|
|
2435
|
+
"text": "La part principale de la taxe d'apprentissage doit être déclarée "
|
|
2436
|
+
},
|
|
2437
|
+
{
|
|
2438
|
+
"type": "element",
|
|
2439
|
+
"name": "MiseEnEvidence",
|
|
2440
|
+
"children": [
|
|
2441
|
+
{
|
|
2442
|
+
"type": "text",
|
|
2443
|
+
"text": "mensuellement"
|
|
2444
|
+
}
|
|
2445
|
+
]
|
|
2446
|
+
},
|
|
2447
|
+
{
|
|
2448
|
+
"type": "text",
|
|
2449
|
+
"text": " au moyen de la "
|
|
2450
|
+
},
|
|
2451
|
+
{
|
|
2452
|
+
"type": "element",
|
|
2453
|
+
"name": "LienInterne",
|
|
2454
|
+
"attributes": {
|
|
2455
|
+
"LienPublication": "F34059",
|
|
2456
|
+
"type": "Fiche d'information conditionnée",
|
|
2457
|
+
"audience": "Professionnels"
|
|
2458
|
+
},
|
|
2459
|
+
"children": [
|
|
2460
|
+
{
|
|
2461
|
+
"type": "text",
|
|
2462
|
+
"text": "déclaration sociale nominative (DSN)"
|
|
2463
|
+
}
|
|
2464
|
+
]
|
|
2465
|
+
},
|
|
2466
|
+
{
|
|
2467
|
+
"type": "text",
|
|
2468
|
+
"text": " :"
|
|
2469
|
+
}
|
|
2470
|
+
]
|
|
2471
|
+
},
|
|
2472
|
+
{
|
|
2473
|
+
"type": "element",
|
|
2474
|
+
"name": "ServiceEnLigne",
|
|
2475
|
+
"attributes": {
|
|
2476
|
+
"ID": "R56352",
|
|
2477
|
+
"URL": "https://www.net-entreprises.fr/vos-declarations-en-ligne/dsn/#lessentiel",
|
|
2478
|
+
"type": "Téléservice"
|
|
2479
|
+
},
|
|
2480
|
+
"children": [
|
|
2481
|
+
{
|
|
2482
|
+
"type": "element",
|
|
2483
|
+
"name": "Titre",
|
|
2484
|
+
"children": [
|
|
2485
|
+
{
|
|
2486
|
+
"type": "text",
|
|
2487
|
+
"text": "Déclaration sociale nominative (DSN)"
|
|
2488
|
+
}
|
|
2489
|
+
]
|
|
2490
|
+
},
|
|
2491
|
+
{
|
|
2492
|
+
"type": "element",
|
|
2493
|
+
"name": "Source",
|
|
2494
|
+
"attributes": {
|
|
2495
|
+
"ID": "R54289"
|
|
2496
|
+
},
|
|
2497
|
+
"children": [
|
|
2498
|
+
{
|
|
2499
|
+
"type": "text",
|
|
2500
|
+
"text": "Net-entreprises-GIP Modernisation des déclarations sociales"
|
|
2501
|
+
}
|
|
2502
|
+
]
|
|
2503
|
+
}
|
|
2504
|
+
]
|
|
2505
|
+
},
|
|
2506
|
+
{
|
|
2507
|
+
"type": "element",
|
|
2508
|
+
"name": "Paragraphe",
|
|
2509
|
+
"children": [
|
|
2510
|
+
{
|
|
2511
|
+
"type": "text",
|
|
2512
|
+
"text": "La DSN doit être faite au"
|
|
2513
|
+
},
|
|
2514
|
+
{
|
|
2515
|
+
"type": "element",
|
|
2516
|
+
"name": "MiseEnEvidence",
|
|
2517
|
+
"children": [
|
|
2518
|
+
{
|
|
2519
|
+
"type": "text",
|
|
2520
|
+
"text": " cours du mois"
|
|
2521
|
+
}
|
|
2522
|
+
]
|
|
2523
|
+
},
|
|
2524
|
+
{
|
|
2525
|
+
"type": "text",
|
|
2526
|
+
"text": " suivant la période d'emploi rémunérée :"
|
|
2527
|
+
}
|
|
2528
|
+
]
|
|
2529
|
+
},
|
|
2530
|
+
{
|
|
2531
|
+
"type": "element",
|
|
2532
|
+
"name": "Liste",
|
|
2533
|
+
"attributes": {
|
|
2534
|
+
"type": "puce"
|
|
2535
|
+
},
|
|
2536
|
+
"children": [
|
|
2537
|
+
{
|
|
2538
|
+
"type": "element",
|
|
2539
|
+
"name": "Item",
|
|
2540
|
+
"children": [
|
|
2541
|
+
{
|
|
2542
|
+
"type": "element",
|
|
2543
|
+
"name": "Paragraphe",
|
|
2544
|
+
"children": [
|
|
2545
|
+
{
|
|
2546
|
+
"type": "text",
|
|
2547
|
+
"text": "Le "
|
|
2548
|
+
},
|
|
2549
|
+
{
|
|
2550
|
+
"type": "element",
|
|
2551
|
+
"name": "MiseEnEvidence",
|
|
2552
|
+
"children": [
|
|
2553
|
+
{
|
|
2554
|
+
"type": "element",
|
|
2555
|
+
"name": "MiseEnEvidence",
|
|
2556
|
+
"children": [
|
|
2557
|
+
{
|
|
2558
|
+
"type": "text",
|
|
2559
|
+
"text": "5 "
|
|
2560
|
+
}
|
|
2561
|
+
]
|
|
2562
|
+
},
|
|
2563
|
+
{
|
|
2564
|
+
"type": "text",
|
|
2565
|
+
"text": "du mois "
|
|
2566
|
+
}
|
|
2567
|
+
]
|
|
2568
|
+
},
|
|
2569
|
+
{
|
|
2570
|
+
"type": "text",
|
|
2571
|
+
"text": "pour les employeurs de 50 salariés et plus et et dont la paie est versée au cours du même mois que la période de travail"
|
|
2572
|
+
}
|
|
2573
|
+
]
|
|
2574
|
+
}
|
|
2575
|
+
]
|
|
2576
|
+
},
|
|
2577
|
+
{
|
|
2578
|
+
"type": "element",
|
|
2579
|
+
"name": "Item",
|
|
2580
|
+
"children": [
|
|
2581
|
+
{
|
|
2582
|
+
"type": "element",
|
|
2583
|
+
"name": "Paragraphe",
|
|
2584
|
+
"children": [
|
|
2585
|
+
{
|
|
2586
|
+
"type": "text",
|
|
2587
|
+
"text": "Le "
|
|
2588
|
+
},
|
|
2589
|
+
{
|
|
2590
|
+
"type": "element",
|
|
2591
|
+
"name": "MiseEnEvidence",
|
|
2592
|
+
"children": [
|
|
2593
|
+
{
|
|
2594
|
+
"type": "element",
|
|
2595
|
+
"name": "MiseEnEvidence",
|
|
2596
|
+
"children": [
|
|
2597
|
+
{
|
|
2598
|
+
"type": "text",
|
|
2599
|
+
"text": "15"
|
|
2600
|
+
}
|
|
2601
|
+
]
|
|
2602
|
+
},
|
|
2603
|
+
{
|
|
2604
|
+
"type": "text",
|
|
2605
|
+
"text": " du mois "
|
|
2606
|
+
}
|
|
2607
|
+
]
|
|
2608
|
+
},
|
|
2609
|
+
{
|
|
2610
|
+
"type": "text",
|
|
2611
|
+
"text": "dans les autres cas (employeurs de 50 salariés et plus en décalage de paie, employeurs de moins de 50 salariés)"
|
|
2612
|
+
}
|
|
2613
|
+
]
|
|
2614
|
+
}
|
|
2615
|
+
]
|
|
2616
|
+
}
|
|
2617
|
+
]
|
|
2618
|
+
},
|
|
1932
2619
|
{
|
|
1933
2620
|
"type": "element",
|
|
1934
2621
|
"name": "Paragraphe",
|
|
1935
2622
|
"children": [
|
|
1936
|
-
{
|
|
1937
|
-
"type": "element",
|
|
1938
|
-
"name": "MiseEnEvidence",
|
|
1939
|
-
"children": [
|
|
1940
|
-
{
|
|
1941
|
-
"type": "text",
|
|
1942
|
-
"text": "Subventions versées aux CFA "
|
|
1943
|
-
}
|
|
1944
|
-
]
|
|
1945
|
-
},
|
|
1946
|
-
{
|
|
1947
|
-
"type": "text",
|
|
1948
|
-
"text": "sous forme d'équipements et de matériels. Au titre de l'année 2022, les subventions prises en comptes sont celles versées entre le 1"
|
|
1949
|
-
},
|
|
1950
|
-
{
|
|
1951
|
-
"type": "element",
|
|
1952
|
-
"name": "Exposant",
|
|
1953
|
-
"children": [
|
|
1954
|
-
{
|
|
1955
|
-
"type": "text",
|
|
1956
|
-
"text": "er"
|
|
1957
|
-
}
|
|
1958
|
-
]
|
|
1959
|
-
},
|
|
1960
2623
|
{
|
|
1961
2624
|
"type": "text",
|
|
1962
|
-
"text": "
|
|
2625
|
+
"text": "La déclaration à la taxe d'apprentissage doit être déclarée établissement par établissement, à l'aide du bloc \"Assujettissement fiscal \"."
|
|
1963
2626
|
}
|
|
1964
2627
|
]
|
|
1965
|
-
}
|
|
1966
|
-
]
|
|
1967
|
-
},
|
|
1968
|
-
{
|
|
1969
|
-
"type": "element",
|
|
1970
|
-
"name": "Item",
|
|
1971
|
-
"children": [
|
|
2628
|
+
},
|
|
1972
2629
|
{
|
|
1973
2630
|
"type": "element",
|
|
1974
|
-
"name": "
|
|
2631
|
+
"name": "ANoter",
|
|
1975
2632
|
"children": [
|
|
1976
2633
|
{
|
|
1977
2634
|
"type": "element",
|
|
1978
|
-
"name": "
|
|
2635
|
+
"name": "Titre",
|
|
1979
2636
|
"children": [
|
|
1980
2637
|
{
|
|
1981
2638
|
"type": "text",
|
|
1982
|
-
"text": "
|
|
2639
|
+
"text": "Exemple"
|
|
1983
2640
|
}
|
|
1984
2641
|
]
|
|
1985
2642
|
},
|
|
1986
|
-
{
|
|
1987
|
-
"type": "text",
|
|
1988
|
-
"text": "à savoir la créance dont bénéficie l'entreprise de plus de 250 salariés et qui dépasse le seuil de "
|
|
1989
|
-
},
|
|
1990
2643
|
{
|
|
1991
2644
|
"type": "element",
|
|
1992
|
-
"name": "
|
|
2645
|
+
"name": "Paragraphe",
|
|
1993
2646
|
"children": [
|
|
1994
2647
|
{
|
|
1995
2648
|
"type": "text",
|
|
1996
|
-
"text": "5
|
|
2649
|
+
"text": "Pour le mois de janvier 2023 : la part principale de la taxe d'apprentissage est déclarée en DSN le 5 ou le 15 février 2023."
|
|
1997
2650
|
}
|
|
1998
2651
|
]
|
|
1999
|
-
},
|
|
2000
|
-
{
|
|
2001
|
-
"type": "text",
|
|
2002
|
-
"text": " d'alternants"
|
|
2003
2652
|
}
|
|
2004
2653
|
]
|
|
2005
2654
|
}
|
|
@@ -2023,7 +2672,7 @@
|
|
|
2023
2672
|
"children": [
|
|
2024
2673
|
{
|
|
2025
2674
|
"type": "text",
|
|
2026
|
-
"text": "Comment
|
|
2675
|
+
"text": "Comment verser la taxe d'apprentissage ?"
|
|
2027
2676
|
}
|
|
2028
2677
|
]
|
|
2029
2678
|
}
|
|
@@ -2035,70 +2684,25 @@
|
|
|
2035
2684
|
"children": [
|
|
2036
2685
|
{
|
|
2037
2686
|
"type": "text",
|
|
2038
|
-
"text": "La
|
|
2687
|
+
"text": "La "
|
|
2039
2688
|
},
|
|
2040
2689
|
{
|
|
2041
2690
|
"type": "element",
|
|
2042
2691
|
"name": "LienInterne",
|
|
2043
2692
|
"attributes": {
|
|
2044
|
-
"LienPublication": "
|
|
2045
|
-
"type": "
|
|
2046
|
-
"audience": "Professionnels"
|
|
2693
|
+
"LienPublication": "R62163",
|
|
2694
|
+
"type": "Acronyme"
|
|
2047
2695
|
},
|
|
2048
2696
|
"children": [
|
|
2049
2697
|
{
|
|
2050
2698
|
"type": "text",
|
|
2051
|
-
"text": "
|
|
2052
|
-
}
|
|
2053
|
-
]
|
|
2054
|
-
},
|
|
2055
|
-
{
|
|
2056
|
-
"type": "text",
|
|
2057
|
-
"text": " :"
|
|
2058
|
-
}
|
|
2059
|
-
]
|
|
2060
|
-
},
|
|
2061
|
-
{
|
|
2062
|
-
"type": "element",
|
|
2063
|
-
"name": "ServiceEnLigne",
|
|
2064
|
-
"attributes": {
|
|
2065
|
-
"ID": "R56352",
|
|
2066
|
-
"URL": "https://www.net-entreprises.fr/vos-declarations-en-ligne/dsn/#lessentiel",
|
|
2067
|
-
"type": "Téléservice"
|
|
2068
|
-
},
|
|
2069
|
-
"children": [
|
|
2070
|
-
{
|
|
2071
|
-
"type": "element",
|
|
2072
|
-
"name": "Titre",
|
|
2073
|
-
"children": [
|
|
2074
|
-
{
|
|
2075
|
-
"type": "text",
|
|
2076
|
-
"text": "Déclaration sociale nominative (DSN)"
|
|
2699
|
+
"text": "TA"
|
|
2077
2700
|
}
|
|
2078
2701
|
]
|
|
2079
2702
|
},
|
|
2080
|
-
{
|
|
2081
|
-
"type": "element",
|
|
2082
|
-
"name": "Source",
|
|
2083
|
-
"attributes": {
|
|
2084
|
-
"ID": "R54289"
|
|
2085
|
-
},
|
|
2086
|
-
"children": [
|
|
2087
|
-
{
|
|
2088
|
-
"type": "text",
|
|
2089
|
-
"text": "Net-entreprises-GIP Modernisation des déclarations sociales"
|
|
2090
|
-
}
|
|
2091
|
-
]
|
|
2092
|
-
}
|
|
2093
|
-
]
|
|
2094
|
-
},
|
|
2095
|
-
{
|
|
2096
|
-
"type": "element",
|
|
2097
|
-
"name": "Paragraphe",
|
|
2098
|
-
"children": [
|
|
2099
2703
|
{
|
|
2100
2704
|
"type": "text",
|
|
2101
|
-
"text": "
|
|
2705
|
+
"text": " comprend les 2 éléments suivants :"
|
|
2102
2706
|
}
|
|
2103
2707
|
]
|
|
2104
2708
|
},
|
|
@@ -2119,7 +2723,33 @@
|
|
|
2119
2723
|
"children": [
|
|
2120
2724
|
{
|
|
2121
2725
|
"type": "text",
|
|
2122
|
-
"text": "
|
|
2726
|
+
"text": "Fraction principale versée à l'Urssaf "
|
|
2727
|
+
},
|
|
2728
|
+
{
|
|
2729
|
+
"type": "element",
|
|
2730
|
+
"name": "MiseEnEvidence"
|
|
2731
|
+
},
|
|
2732
|
+
{
|
|
2733
|
+
"type": "text",
|
|
2734
|
+
"text": "aux mêmes échéances périodiques que les cotisations de sécurité sociale"
|
|
2735
|
+
},
|
|
2736
|
+
{
|
|
2737
|
+
"type": "element",
|
|
2738
|
+
"name": "MiseEnEvidence"
|
|
2739
|
+
},
|
|
2740
|
+
{
|
|
2741
|
+
"type": "text",
|
|
2742
|
+
"text": ", c'est-à-dire "
|
|
2743
|
+
},
|
|
2744
|
+
{
|
|
2745
|
+
"type": "element",
|
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"children": [
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{
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"type": "text",
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"text": "mensuellement."
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@@ -2135,201 +2765,51 @@
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"attributes": {
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"LienPublication": "F34059",
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"text": " une fois par an, établissement par établissement, à l'aide du bloc \"Assujettissement fiscal \"."
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{
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"type": "text",
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"text": "Comment verser la taxe d'apprentissage ?"
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"text": "La "
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{
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"text": "TA"
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{
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"type": "text",
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"text": " comprend une fraction principale et un solde de la TA (sauf en Alsace-Moselle)."
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{
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"type": "text",
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"text": "Pour la part principale de la taxe d'apprentissage"
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{
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"type": "text",
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"text": "L'employeur doit déclarer et payer chaque mois la part principale de la taxe au moment du dépôt de la "
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"attributes": {
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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"type": "text",
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"text": "DSN"
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},
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{
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"type": "text",
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"text": " (5 ou 15 du mois)."
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"text": "Ce paiement doit être fait auprès de l'"
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"text": "Urssaf"
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"text": "Fraction « solde » versée "
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{
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"type": "text",
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"text": "annuellement"
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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": " à l'Urssaf ."
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}
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{
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"type": "text",
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"text": " ou de la Caisse de la Mutualité sociale agricole à partir des salaires versés au titre de chaque mois."
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"text": "Ainsi, le 1"
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"
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{
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"type": "text",
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"text": "Pour le solde de la taxe d'apprentissage"
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}
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{
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"type": "text",
|
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2332
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-
"text": "Le solde de la taxe d'apprentissage est calculé pour 2023 sur les rémunérations 2022. Pour 2022, les employeurs payeront la fraction de taxe auprès de l'Urssaf."
|
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"type": "element",
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{
|
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2809
|
+
"type": "text",
|
|
2810
|
+
"text": "En Alsace-Moselle, seule la fraction principale de la TA est due. Il n'y a pas de solde à payer."
|
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2811
|
+
}
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]
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@@ -2350,7 +2830,7 @@
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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": "Part principale de la TA"
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|
}
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|
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},
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@@ -2360,35 +2840,50 @@
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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": "L'employeur doit payer la part principale de la taxe "
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2844
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{
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},
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"name": "MiseEnEvidence",
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"type": "text",
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|
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"text": "
|
|
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|
+
"text": "chaque mois "
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|
}
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|
]
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|
},
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{
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2856
|
"type": "text",
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|
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"text": "
|
|
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|
+
"text": "au moment du dépôt de la "
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2858
|
},
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2859
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{
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"type": "element",
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"name": "
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"name": "LienInterne",
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|
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"attributes": {
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"LienPublication": "F34059",
|
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|
+
"type": "Fiche d'information conditionnée",
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|
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|
+
"audience": "Professionnels"
|
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+
},
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2867
|
"children": [
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{
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|
"type": "text",
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|
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"text": "
|
|
2870
|
+
"text": "DSN"
|
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2871
|
}
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2872
|
]
|
|
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|
+
},
|
|
2874
|
+
{
|
|
2875
|
+
"type": "text",
|
|
2876
|
+
"text": " (5 ou 15 du mois)."
|
|
2877
|
+
}
|
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2878
|
+
]
|
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2879
|
+
},
|
|
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|
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{
|
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|
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"type": "element",
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|
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"name": "Paragraphe",
|
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|
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"children": [
|
|
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|
+
{
|
|
2885
|
+
"type": "text",
|
|
2886
|
+
"text": "Certaines TPE ont choisi de régler leurs cotisations de façon trimestrielle. Dans ce cas, la TA sera donc également payée trimestriellement."
|
|
2392
2887
|
}
|
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|
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|
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},
|
|
@@ -2398,125 +2893,75 @@
|
|
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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": "Ce paiement doit être fait auprès de l'"
|
|
2402
2897
|
},
|
|
2403
2898
|
{
|
|
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|
"type": "element",
|
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|
-
"name": "
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "R44849",
|
|
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|
+
"type": "Sigle"
|
|
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|
+
},
|
|
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|
"children": [
|
|
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2906
|
{
|
|
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2907
|
"type": "text",
|
|
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|
-
"text": "
|
|
2908
|
+
"text": "Urssaf"
|
|
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2909
|
}
|
|
2411
2910
|
]
|
|
2412
|
-
},
|
|
2413
|
-
{
|
|
2414
|
-
"type": "text",
|
|
2415
|
-
"text": "es qui peuvent être de 2 types :"
|
|
2416
2911
|
}
|
|
2417
2912
|
]
|
|
2418
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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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"name": "
|
|
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|
-
"attributes": {
|
|
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|
-
"type": "puce"
|
|
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|
-
},
|
|
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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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|
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"name": "
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|
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"name": "Titre",
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|
"children": [
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{
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"type": "
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"
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2439
|
-
|
|
2440
|
-
"text": "Versements pour favoriser le développement de formations initiales technologiques et professionnelles et d'insertion professionnelle"
|
|
2441
|
-
}
|
|
2442
|
-
]
|
|
2443
|
-
},
|
|
2444
|
-
{
|
|
2445
|
-
"type": "text",
|
|
2446
|
-
"text": " (exemples : renouvellement de matériel, achat d'équipement supplémentaire) qui remplissent les conditions suivantes :"
|
|
2447
|
-
}
|
|
2448
|
-
]
|
|
2449
|
-
},
|
|
2923
|
+
"type": "text",
|
|
2924
|
+
"text": "Exemple"
|
|
2925
|
+
}
|
|
2926
|
+
]
|
|
2927
|
+
},
|
|
2928
|
+
{
|
|
2929
|
+
"type": "element",
|
|
2930
|
+
"name": "Paragraphe",
|
|
2931
|
+
"children": [
|
|
2450
2932
|
{
|
|
2451
|
-
"type": "
|
|
2452
|
-
"
|
|
2453
|
-
"attributes": {
|
|
2454
|
-
"type": "puce"
|
|
2455
|
-
},
|
|
2456
|
-
"children": [
|
|
2457
|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Item",
|
|
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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": [
|
|
2465
|
-
{
|
|
2466
|
-
"type": "text",
|
|
2467
|
-
"text": "Ces formations conduisent à des diplômes ou titres enregistrés au répertoire national des certifications professionnelles et sont classées dans la nomenclature interministérielles des niveaux de formation"
|
|
2468
|
-
}
|
|
2469
|
-
]
|
|
2470
|
-
}
|
|
2471
|
-
]
|
|
2472
|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Item",
|
|
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|
-
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Paragraphe",
|
|
2480
|
-
"children": [
|
|
2481
|
-
{
|
|
2482
|
-
"type": "text",
|
|
2483
|
-
"text": "Elles sont dispensées à temps complet et de manière continue ou à un rythme adapté pour les enseignements théoriques pratiques dispensées dans le milieu agricole et rural"
|
|
2484
|
-
}
|
|
2485
|
-
]
|
|
2486
|
-
}
|
|
2487
|
-
]
|
|
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|
-
}
|
|
2489
|
-
]
|
|
2933
|
+
"type": "text",
|
|
2934
|
+
"text": "Pour le mois de janvier 2023, le paiement de la part principale de la taxe d'apprentissage a lieu le 5 ou le 15 février 2023."
|
|
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2935
|
}
|
|
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2936
|
]
|
|
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2937
|
},
|
|
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|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Paragraphe",
|
|
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2941
|
"children": [
|
|
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2942
|
{
|
|
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|
-
"type": "
|
|
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|
-
"
|
|
2500
|
-
"children": [
|
|
2501
|
-
{
|
|
2502
|
-
"type": "element",
|
|
2503
|
-
"name": "MiseEnEvidence",
|
|
2504
|
-
"children": [
|
|
2505
|
-
{
|
|
2506
|
-
"type": "text",
|
|
2507
|
-
"text": "Subventions versées au centre de formation d'apprentis (CFA)"
|
|
2508
|
-
}
|
|
2509
|
-
]
|
|
2510
|
-
},
|
|
2511
|
-
{
|
|
2512
|
-
"type": "text",
|
|
2513
|
-
"text": " sous forme d'équipement et de matériel qui répondent aux besoins de la formation."
|
|
2514
|
-
}
|
|
2515
|
-
]
|
|
2943
|
+
"type": "text",
|
|
2944
|
+
"text": "Pour les TPE payant leurs cotisations de façon trimestrielle (pour les mois de janvier à mars 2023), le paiement de la part principale de la taxe d'apprentissage a lieu le 15 avril 2023"
|
|
2516
2945
|
}
|
|
2517
2946
|
]
|
|
2518
2947
|
}
|
|
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|
]
|
|
2949
|
+
}
|
|
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|
+
]
|
|
2951
|
+
},
|
|
2952
|
+
{
|
|
2953
|
+
"type": "element",
|
|
2954
|
+
"name": "Cas",
|
|
2955
|
+
"children": [
|
|
2956
|
+
{
|
|
2957
|
+
"type": "element",
|
|
2958
|
+
"name": "Titre",
|
|
2959
|
+
"children": [
|
|
2960
|
+
{
|
|
2961
|
+
"type": "text",
|
|
2962
|
+
"text": "Solde de la TA"
|
|
2963
|
+
}
|
|
2964
|
+
]
|
|
2520
2965
|
},
|
|
2521
2966
|
{
|
|
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2967
|
"type": "element",
|
|
@@ -2524,62 +2969,75 @@
|
|
|
2524
2969
|
"children": [
|
|
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|
{
|
|
2526
2971
|
"type": "text",
|
|
2527
|
-
"text": "
|
|
2972
|
+
"text": "Le montant du solde de la taxe d'apprentissage doit être versé "
|
|
2528
2973
|
},
|
|
2529
2974
|
{
|
|
2530
2975
|
"type": "element",
|
|
2531
|
-
"name": "
|
|
2532
|
-
"attributes": {
|
|
2533
|
-
"URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044792185"
|
|
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|
-
},
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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2977
|
"children": [
|
|
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2978
|
{
|
|
2537
2979
|
"type": "text",
|
|
2538
|
-
"text": "
|
|
2980
|
+
"text": "annuellement"
|
|
2981
|
+
}
|
|
2982
|
+
]
|
|
2983
|
+
},
|
|
2984
|
+
{
|
|
2985
|
+
"type": "text",
|
|
2986
|
+
"text": " auprès de l'Urssaf. Il est payé en "
|
|
2987
|
+
},
|
|
2988
|
+
{
|
|
2989
|
+
"type": "element",
|
|
2990
|
+
"name": "MiseEnEvidence",
|
|
2991
|
+
"children": [
|
|
2992
|
+
{
|
|
2993
|
+
"type": "text",
|
|
2994
|
+
"text": "mai de l'année N+1"
|
|
2539
2995
|
}
|
|
2540
2996
|
]
|
|
2541
2997
|
},
|
|
2542
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|
{
|
|
2543
2999
|
"type": "text",
|
|
2544
|
-
"text": "
|
|
3000
|
+
"text": "."
|
|
2545
3001
|
}
|
|
2546
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|
]
|
|
2547
3003
|
},
|
|
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|
{
|
|
2549
3005
|
"type": "element",
|
|
2550
|
-
"name": "
|
|
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|
+
"name": "ANoter",
|
|
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|
"children": [
|
|
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|
{
|
|
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|
-
"type": "
|
|
2554
|
-
"
|
|
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|
+
"type": "element",
|
|
3010
|
+
"name": "Titre",
|
|
3011
|
+
"children": [
|
|
3012
|
+
{
|
|
3013
|
+
"type": "text",
|
|
3014
|
+
"text": "Exemple"
|
|
3015
|
+
}
|
|
3016
|
+
]
|
|
2555
3017
|
},
|
|
2556
3018
|
{
|
|
2557
3019
|
"type": "element",
|
|
2558
|
-
"name": "
|
|
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|
+
"name": "Paragraphe",
|
|
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3021
|
"children": [
|
|
2560
3022
|
{
|
|
2561
3023
|
"type": "text",
|
|
2562
|
-
"text": "
|
|
3024
|
+
"text": "Le solde de "
|
|
2563
3025
|
},
|
|
2564
3026
|
{
|
|
2565
3027
|
"type": "element",
|
|
2566
|
-
"name": "
|
|
3028
|
+
"name": "Valeur",
|
|
2567
3029
|
"children": [
|
|
2568
3030
|
{
|
|
2569
3031
|
"type": "text",
|
|
2570
|
-
"text": "
|
|
3032
|
+
"text": "0,09 %"
|
|
2571
3033
|
}
|
|
2572
3034
|
]
|
|
2573
3035
|
},
|
|
2574
3036
|
{
|
|
2575
3037
|
"type": "text",
|
|
2576
|
-
"text": "
|
|
3038
|
+
"text": " dû au titre des salaires 2022 est payé le 5 ou le 15 mai 2023."
|
|
2577
3039
|
}
|
|
2578
3040
|
]
|
|
2579
|
-
},
|
|
2580
|
-
{
|
|
2581
|
-
"type": "text",
|
|
2582
|
-
"text": "."
|
|
2583
3041
|
}
|
|
2584
3042
|
]
|
|
2585
3043
|
},
|
|
@@ -2589,138 +3047,102 @@
|
|
|
2589
3047
|
"children": [
|
|
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3048
|
{
|
|
2591
3049
|
"type": "text",
|
|
2592
|
-
"text": "
|
|
2593
|
-
}
|
|
2594
|
-
|
|
2595
|
-
|
|
2596
|
-
|
|
2597
|
-
|
|
2598
|
-
|
|
2599
|
-
|
|
2600
|
-
|
|
2601
|
-
|
|
2602
|
-
|
|
2603
|
-
|
|
2604
|
-
|
|
2605
|
-
|
|
3050
|
+
"text": "Le solde de la "
|
|
3051
|
+
},
|
|
3052
|
+
{
|
|
3053
|
+
"type": "element",
|
|
3054
|
+
"name": "LienInterne",
|
|
3055
|
+
"attributes": {
|
|
3056
|
+
"LienPublication": "R62163",
|
|
3057
|
+
"type": "Acronyme"
|
|
3058
|
+
},
|
|
3059
|
+
"children": [
|
|
3060
|
+
{
|
|
3061
|
+
"type": "text",
|
|
3062
|
+
"text": "TA"
|
|
3063
|
+
}
|
|
3064
|
+
]
|
|
3065
|
+
},
|
|
2606
3066
|
{
|
|
2607
3067
|
"type": "text",
|
|
2608
|
-
"text": "
|
|
3068
|
+
"text": " n'est pas dû en Alsace-Moselle."
|
|
2609
3069
|
}
|
|
2610
3070
|
]
|
|
2611
3071
|
},
|
|
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3072
|
{
|
|
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3073
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "ASavoir",
|
|
2615
3075
|
"children": [
|
|
2616
3076
|
{
|
|
2617
|
-
"type": "
|
|
2618
|
-
"
|
|
3077
|
+
"type": "element",
|
|
3078
|
+
"name": "Titre",
|
|
3079
|
+
"children": [
|
|
3080
|
+
{
|
|
3081
|
+
"type": "text",
|
|
3082
|
+
"text": "À savoir"
|
|
3083
|
+
}
|
|
3084
|
+
]
|
|
2619
3085
|
},
|
|
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3086
|
{
|
|
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3087
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Paragraphe",
|
|
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|
"children": [
|
|
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3090
|
{
|
|
2625
3091
|
"type": "text",
|
|
2626
|
-
"text": "
|
|
3092
|
+
"text": "À partir de mai 2023, la plateforme de fléchage SOLTéA permettra aux employeurs de choisir, parmi une "
|
|
3093
|
+
},
|
|
3094
|
+
{
|
|
3095
|
+
"type": "element",
|
|
3096
|
+
"name": "LienExterne",
|
|
3097
|
+
"attributes": {
|
|
3098
|
+
"URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044792185"
|
|
3099
|
+
},
|
|
3100
|
+
"children": [
|
|
3101
|
+
{
|
|
3102
|
+
"type": "text",
|
|
3103
|
+
"text": "liste nationale"
|
|
3104
|
+
}
|
|
3105
|
+
]
|
|
3106
|
+
},
|
|
3107
|
+
{
|
|
3108
|
+
"type": "text",
|
|
3109
|
+
"text": ", les établissements bénéficiaires auxquels ils souhaitent affecter le solde de la taxe d’apprentissage."
|
|
2627
3110
|
}
|
|
2628
3111
|
]
|
|
2629
3112
|
},
|
|
2630
|
-
{
|
|
2631
|
-
"type": "text",
|
|
2632
|
-
"text": " auprès de l'Urssaf ou de la Caisse de la Mutualité sociale agricole."
|
|
2633
|
-
}
|
|
2634
|
-
]
|
|
2635
|
-
},
|
|
2636
|
-
{
|
|
2637
|
-
"type": "element",
|
|
2638
|
-
"name": "Paragraphe",
|
|
2639
|
-
"children": [
|
|
2640
|
-
{
|
|
2641
|
-
"type": "text",
|
|
2642
|
-
"text": "Ce montant devra être versé auprès de l'Urssaf ou de la Caisse de la Mutualité sociale agricole lors de la "
|
|
2643
|
-
},
|
|
2644
3113
|
{
|
|
2645
3114
|
"type": "element",
|
|
2646
|
-
"name": "
|
|
3115
|
+
"name": "Paragraphe",
|
|
2647
3116
|
"children": [
|
|
2648
3117
|
{
|
|
2649
3118
|
"type": "text",
|
|
2650
|
-
"text": "
|
|
3119
|
+
"text": "Le solde de la "
|
|
2651
3120
|
},
|
|
2652
3121
|
{
|
|
2653
3122
|
"type": "element",
|
|
2654
|
-
"name": "
|
|
3123
|
+
"name": "LienInterne",
|
|
3124
|
+
"attributes": {
|
|
3125
|
+
"LienPublication": "R62163",
|
|
3126
|
+
"type": "Acronyme"
|
|
3127
|
+
},
|
|
2655
3128
|
"children": [
|
|
2656
3129
|
{
|
|
2657
3130
|
"type": "text",
|
|
2658
|
-
"text": "
|
|
3131
|
+
"text": "TA"
|
|
2659
3132
|
}
|
|
2660
3133
|
]
|
|
2661
3134
|
},
|
|
2662
3135
|
{
|
|
2663
3136
|
"type": "text",
|
|
2664
|
-
"text": "
|
|
3137
|
+
"text": " est versé par l'intermédiaire de la Caisse des dépôts et consignations aux établissements destinataires."
|
|
2665
3138
|
}
|
|
2666
3139
|
]
|
|
2667
|
-
},
|
|
2668
|
-
{
|
|
2669
|
-
"type": "text",
|
|
2670
|
-
"text": "qui sera exigible le 5 ou 15 mai 2023)."
|
|
2671
3140
|
}
|
|
2672
3141
|
]
|
|
2673
3142
|
}
|
|
2674
3143
|
]
|
|
2675
3144
|
}
|
|
2676
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"text": "L'entreprise peut être exonérée de la contribution supplémentaire à l'apprentissage (CSA) si elle remplit les 2 conditions suivantes
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"text": "Comme pour la taxe d'apprentissage, la CSA est basée sur la "
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"text": "Pour le calcul de la taxe, les rémunérations imposables sont arrondies à l'euro le plus proche (la fraction d'euro égale à
|
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"text": "Pour le calcul de la taxe, les rémunérations imposables sont arrondies à l'euro le plus proche (la fraction d'euro égale à "
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"text": "0,50 €"
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{
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"text": "Taux de la contribution supplémentaire à l'apprentissage (CSA) en fonction du nombre d'alternants par rapport à l'effectif moyen annuel - Rémunérations versées en
|
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"text": "Taux de la contribution supplémentaire à l'apprentissage (CSA) en fonction du nombre d'alternants par rapport à l'effectif moyen annuel - Rémunérations versées en 2022 (taxe payable en 2023)"
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"ID": "R2117"
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"URL": "https://www.net-entreprises.fr/vos-declarations-en-ligne/dsn/#lessentiel",
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"type": "Téléservice"
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"text": "Net-entreprises-GIP Modernisation des déclarations sociales"
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"text": "Étudiant suivant une formation dans laquelle il alterne entre des cours dans un établissement et une expérience de travail dans une entreprise. L'alternance se fait dans le cadre d'un contrat d'apprentissage ou de professionnalisation."
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"attributes": {
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"ID": "F31415",
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"audience": "Professionnels"
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{
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"type": "text",
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"text": "Quels sont les seuils d'effectifs pour les déclarations sociales ?"
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|
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}
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]
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