@socialgouv/fiches-vdd 2.720.0 → 2.722.0

package/data/professionnels/F23629.json

@@ -10,7 +10,7 @@
         "ID": "F23629",
         "type": "Fiche Question-réponse conditionnée",
         "xsi:noNamespaceSchemaLocation": "../Schemas/3.3/Publication.xsd",
-        "dateDerniereModificationImportante": "2022-05-15T00:00:00",
+        "dateDerniereModificationImportante": "2023-06-02T00:00:00",
         "spUrl": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F23629"
       },
       "children": [
@@ -80,7 +80,7 @@
           "children": [
             {
               "type": "text",
-              "text": "modified 2022-05-15"
+              "text": "modified 2023-06-02"
             }
           ]
         },
@@ -114,6 +114,16 @@
             }
           ]
         },
+        {
+          "type": "element",
+          "name": "dc:source",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179568/#LEGISCTA000006179568"
+            }
+          ]
+        },
         {
           "type": "element",
           "name": "dc:language",
@@ -311,7 +321,7 @@
               "children": [
                 {
                   "type": "text",
-                  "text": "Bénéfices industriels et commerciaux (BIC) : régime fiscal et déclarations"
+                  "text": "Bénéfices industriels et commerciaux (BIC) : régime réel d'imposition"
                 }
               ]
             },
@@ -405,70 +415,462 @@
               "children": [
                 {
                   "type": "text",
-                  "text": "Les professionnels imposés en tant que personnes physiques (entrepreneur individuel n'ayant pas opté pour être assimilé EURL, commerçant ou artisan indépendant, micro-entrepreneur par exemple) sont soumis à l'impôt sur le revenu. L'impôt sur le revenu affecte leur revenu net global."
-                }
-              ]
-            },
-            {
-              "type": "element",
-              "name": "Paragraphe",
-              "children": [
+                  "text": "Le montant de l'impôt est calculé en fonction du "
+                },
+                {
+                  "type": "element",
+                  "name": "LienIntra",
+                  "attributes": {
+                    "LienID": "R65157",
+                    "type": "Définition de glossaire"
+                  },
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "revenu net global "
+                    }
+                  ]
+                },
                 {
                   "type": "text",
-                  "text": "Le revenu net global se compose du total des revenus nets des catégories suivantes :"
+                  "text": "du professionnel. Les sommes à déclarer dépendent de la situation de la personne physique :"
                 }
               ]
             },
             {
               "type": "element",
-              "name": "Liste",
+              "name": "BlocCas",
               "attributes": {
-                "type": "puce"
+                "affichage": "radio"
               },
               "children": [
                 {
                   "type": "element",
-                  "name": "Item",
+                  "name": "Cas",
                   "children": [
                     {
                       "type": "element",
-                      "name": "Paragraphe",
+                      "name": "Titre",
                       "children": [
                         {
                           "type": "text",
-                          "text": "Traitements, salaires et indemnités"
+                          "text": "Entrepreneur individuel (EI) ou associé d'une société soumise à l'IR"
                         }
                       ]
-                    }
-                  ]
-                },
-                {
-                  "type": "element",
-                  "name": "Item",
-                  "children": [
+                    },
                     {
                       "type": "element",
-                      "name": "Paragraphe",
+                      "name": "BlocCas",
+                      "attributes": {
+                        "affichage": "radio"
+                      },
                       "children": [
                         {
-                          "type": "text",
-                          "text": "Pensions, retraites et rentes"
-                        }
-                      ]
-                    }
-                  ]
-                },
-                {
-                  "type": "element",
-                  "name": "Item",
-                  "children": [
-                    {
-                      "type": "element",
-                      "name": "Paragraphe",
-                      "children": [
+                          "type": "element",
+                          "name": "Cas",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Titre",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Activité commerciale ou artisanale"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Le revenu net global est composé des revenus suivants :"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Liste",
+                              "attributes": {
+                                "type": "puce"
+                              },
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Revenus fonciers (locatifs)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Bénéfices industriels et commerciaux (BIC)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Traitements, salaires, indemnités (ex : maladie, accident de travail, paternité...)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Pensions, retraites et rentes"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Revenus de capitaux mobiliers (revenus de livrets d'épargne, dividendes d'actions ou de parts sociales, etc.)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Plus-values de cession à titre onéreux de biens ou de droits (droits de reproduction d'une œuvre, droits de représentation, etc.)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
                         {
-                          "type": "text",
-                          "text": "Rémunérations de certains dirigeants de sociétés (gérants majoritaires de SARL notamment)"
+                          "type": "element",
+                          "name": "Cas",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Titre",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Activité libérale"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Le revenu net global est composé des revenus suivants :"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Liste",
+                              "attributes": {
+                                "type": "puce"
+                              },
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Revenus fonciers (locatifs)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Bénéfices non commerciaux et revenus assimilés (BNC)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Traitements, salaires, indemnités (ex : maladie, accident de travail, paternité...), "
+                                        },
+                                        {
+                                          "type": "element",
+                                          "name": "LienIntra",
+                                          "attributes": {
+                                            "LienID": "R65158",
+                                            "type": "Définition de glossaire"
+                                          },
+                                          "children": [
+                                            {
+                                              "type": "text",
+                                              "text": "émoluments"
+                                            }
+                                          ]
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Pensions, retraites et rentes"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Revenus de capitaux mobiliers (revenus de livrets d'épargne, dividendes d'actions ou de parts sociales, etc.)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Plus-values de cession à titre onéreux de biens ou de droits (droits de reproduction d'une œuvre, droits de représentation, etc.)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cas",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Titre",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Activité agricole"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Le revenu net global est composé des revenus suivants :"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Liste",
+                              "attributes": {
+                                "type": "puce"
+                              },
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Revenus fonciers (locatifs)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Bénéfices agricoles (BA)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Traitements, salaires, indemnités"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Pensions, retraites et rentes"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Revenus de capitaux mobiliers (revenus de livrets d'épargne, dividendes d'actions ou de parts sociales, etc.)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Plus-values de cession à titre onéreux de biens ou de droits (droits de reproduction d'une œuvre, droits de représentation, etc.)"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
                         }
                       ]
                     }
@@ -476,47 +878,114 @@
                 },
                 {
                   "type": "element",
-                  "name": "Item",
+                  "name": "Cas",
                   "children": [
                     {
                       "type": "element",
-                      "name": "Paragraphe",
+                      "name": "Titre",
                       "children": [
                         {
                           "type": "text",
-                          "text": "Revenus des placements financiers"
+                          "text": "Associé d'une société ayant opté pour l'impôt sur les sociétés"
                         }
                       ]
-                    }
-                  ]
-                },
-                {
-                  "type": "element",
-                  "name": "Item",
-                  "children": [
+                    },
                     {
                       "type": "element",
                       "name": "Paragraphe",
                       "children": [
                         {
                           "type": "text",
-                          "text": "Plus-values et gains divers (ventes de valeurs mobilières par exemple)"
+                          "text": "Le revenu net global est composé des revenus suivants :"
                         }
                       ]
-                    }
-                  ]
-                },
-                {
-                  "type": "element",
-                  "name": "Item",
-                  "children": [
+                    },
                     {
                       "type": "element",
-                      "name": "Paragraphe",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
                       "children": [
                         {
-                          "type": "text",
-                          "text": "Bénéfices industriels et commerciaux (BIC)"
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Revenus fonciers (locatifs)"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Traitements, salaires, indemnités, rémunérations"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Pensions, retraites et rentes"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Revenus de capitaux mobiliers (revenus de livrets d'épargne, dividendes d'actions ou de parts sociales, etc.)"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Plus-values de cession à titre onéreux de biens ou de droits (droits de reproduction d'une œuvre, droits de représentation, etc.)"
+                                }
+                              ]
+                            }
+                          ]
                         }
                       ]
                     }
@@ -524,47 +993,114 @@
                 },
                 {
                   "type": "element",
-                  "name": "Item",
+                  "name": "Cas",
                   "children": [
                     {
                       "type": "element",
-                      "name": "Paragraphe",
+                      "name": "Titre",
                       "children": [
                         {
                           "type": "text",
-                          "text": "Bénéfices non commerciaux des professions libérales et assimilées (BNC)"
+                          "text": "Gérant majoritaire de SARL ou gérant de SCA"
                         }
                       ]
-                    }
-                  ]
-                },
-                {
-                  "type": "element",
-                  "name": "Item",
-                  "children": [
+                    },
                     {
                       "type": "element",
                       "name": "Paragraphe",
                       "children": [
                         {
                           "type": "text",
-                          "text": "Bénéfices agricoles"
+                          "text": "Le revenu net global est composé des revenus suivants :"
                         }
                       ]
-                    }
-                  ]
-                },
-                {
-                  "type": "element",
-                  "name": "Item",
-                  "children": [
+                    },
                     {
                       "type": "element",
-                      "name": "Paragraphe",
+                      "name": "Liste",
+                      "attributes": {
+                        "type": "puce"
+                      },
                       "children": [
                         {
-                          "type": "text",
-                          "text": "Revenus fonciers"
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Revenus fonciers (locatifs)"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Traitements, salaires, indemnités, rémunérations"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Pensions, retraites et rentes"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Revenus de capitaux mobiliers (revenus de livrets d'épargne, dividendes d'actions ou de parts sociales, etc.)"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Item",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Plus-values de cession à titre onéreux de biens ou de droits (droits de reproduction d'une œuvre, droits de représentation, etc.)"
+                                }
+                              ]
+                            }
+                          ]
                         }
                       ]
                     }
@@ -574,6 +1110,65 @@
             }
           ]
         },
+        {
+          "type": "element",
+          "name": "OuSAdresser",
+          "attributes": {
+            "ID": "R2488",
+            "sve": "non",
+            "type": "Local personnalisable"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Service des impôts des entreprises (SIE)"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "PivotLocal",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "sie"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "RessourceWeb",
+              "attributes": {
+                "URL": "https://www.impots.gouv.fr/portail/contacts"
+              }
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179568/#LEGISCTA000006179568",
+            "ID": "R65124"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code général des impôts : article 1 A"
+                }
+              ]
+            }
+          ]
+        },
         {
           "type": "element",
           "name": "ServiceEnLigne",
@@ -611,6 +1206,76 @@
               ]
             }
           ]
+        },
+        {
+          "type": "element",
+          "name": "Definition",
+          "attributes": {
+            "ID": "R65157"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Revenu net global"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Somme de tous les revenus imposables."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Definition",
+          "attributes": {
+            "ID": "R65158"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Émoluments"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Partie de la rémunération d'un avocat ou d'un officier ministériel qui est fixé par la loi."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
         }
       ]
     }