@socialgouv/fiches-vdd 2.892.0 → 2.894.0

package/data/professionnels/F37398.json

@@ -0,0 +1,3293 @@
+{
+  "id": "F37398",
+  "children": [
+    {
+      "type": "element",
+      "name": "Publication",
+      "attributes": {
+        "xmlns:dc": "http://purl.org/dc/elements/1.1/",
+        "xmlns:xsi": "http://www.w3.org/2001/XMLSchema-instance",
+        "ID": "F37398",
+        "type": "Fiche d'information conditionnée",
+        "xsi:noNamespaceSchemaLocation": "../Schemas/3.3/Publication.xsd",
+        "spUrl": "https://www.service-public.fr/professionnels-entreprises/vosdroits/F37398"
+      },
+      "children": [
+        {
+          "type": "element",
+          "name": "dc:title",
+          "children": [
+            {
+              "type": "text",
+              "text": "Micro-entrepreneur : ce qu'il faut savoir"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:creator",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:subject",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fonctionnement de l'entreprise"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:description",
+          "children": [
+            {
+              "type": "text",
+              "text": "Le statut de micro-entrepreneur (ou auto-entrepreneur) permet d'exercer en nom propre. Il s'agit d'une entreprise individuelle qui bénéficie d'un régime fiscal et social simplifié. La création d'une micro-entreprise est rapide et présente moins de contraintes que celle d'une société."
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:publisher",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:contributor",
+          "children": [
+            {
+              "type": "text",
+              "text": "Direction de l'information légale et administrative (Première ministre)"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:date",
+          "children": [
+            {
+              "type": "text",
+              "text": "modified 2023-12-19"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:type",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fiche pratique"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:format",
+          "children": [
+            {
+              "type": "text",
+              "text": "text/xml"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:identifier",
+          "children": [
+            {
+              "type": "text",
+              "text": "F37398"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:source",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/, https://www.legifrance.gouv.fr/codes/id/LEGIARTI000045168684/2022-05-14, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000037051840/"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:language",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:relation",
+          "children": [
+            {
+              "type": "text",
+              "text": "isPartOf N32225"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:coverage",
+          "children": [
+            {
+              "type": "text",
+              "text": "France entière"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "dc:rights",
+          "children": [
+            {
+              "type": "text",
+              "text": "https://www.service-public.fr/a-propos/mentions-legales"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "SurTitre",
+          "children": [
+            {
+              "type": "text",
+              "text": "Fiche pratique"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Audience",
+          "children": [
+            {
+              "type": "text",
+              "text": "Professionnels"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Canal",
+          "children": [
+            {
+              "type": "text",
+              "text": "www.service-public.fr"
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "FilDAriane",
+          "children": [
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Accueil professionnels"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N32112"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Fonctionnement de l'entreprise"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "N32225"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Formes juridiques"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Niveau",
+              "attributes": {
+                "ID": "F37398",
+                "type": "Fiche d'information conditionnée"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Micro-entrepreneur : ce qu'il faut savoir"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Theme",
+          "attributes": {
+            "ID": "N32112"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Fonctionnement de l'entreprise"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "DossierPere",
+          "attributes": {
+            "ID": "N32225"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Formes juridiques"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37398"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Micro-entrepreneur : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37396"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Entrepreneur individuel (EI) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37366"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société par actions simplifiée (SAS) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37383"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société par actions simplifiée unipersonnelle (SASU) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37411"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société à responsabilité limitée (SARL) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37402"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société anonyme (SA) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37386"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société en commandite par actions (SCA) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37390"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société en commandite simple (SCS) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37397"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Société en nom collectif (SNC) : ce qu'il faut savoir"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F37404"
+              },
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Groupement d'intérêt économique (GIE) : ce qu'il faut savoir"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Introduction",
+          "children": [
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Le statut de micro-entrepreneur (ou auto-entrepreneur) permet d'exercer en nom propre. Il s'agit d'une entreprise individuelle qui bénéficie d'un régime fiscal et social simplifié. La création d'une micro-entreprise est rapide et présente "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "moins de contraintes"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " que celle d'une société."
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Texte",
+          "children": [
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Caractéristiques principales du micro-entrepreneur"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Lorsqu'on souhaite exercer une "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "activité seul"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ", l'entreprise individuelle est une très bonne option. En tant que micro-entrepreneur, vous créez une entreprise individuelle que l'on appelle micro-entreprise car votre chiffre d'affaires ne dépasse pas un certain montant."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Les modalités de création et la gestion de l'entreprise sont plus simples que celles d'une société. Par exemple, vous n'avez pas besoin de rédiger des statuts ou de constituer un capital social."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "L'entreprise individuelle contrairement à la société n'entraine pas la création d'une "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "personnalité juridique"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ". Elle est rattachée à votre personne, c'est pourquoi il n'est "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "pas possible de posséder plusieurs entreprises individuelles"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " (1 individu = 1 entreprise individuelle)."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous pouvez exercer une activité commerciale, artisanale ou libérale."
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Patrimoines professionnel et personnel du micro-entrepreneur"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Lorsque vous exercez une activité sous le statut de micro-entrepreneur, votre patrimoine personnel et votre patrimoine professionnel sont "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "automatiquement séparés"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Votre "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "patrimoine professionnel"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " est composé de tout ce qui est "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "utile à votre activité professionnelle"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ". Il s'agit par exemple de votre local professionnel, de votre compte bancaire professionnel."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Votre "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "patrimoine personnel"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ", quant à lui, est composé de tout ce qui ne rentre pas dans dans votre patrimoine professionnel : par exemple, vos livrets, votre résidence secondaire."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Cette séparation protège votre patrimoine personnel de vos éventuelles dettes professionnelles. En revanche, si vous ne respectez pas vos obligations fiscales ou sociales, l'administration fiscale ou les organismes de sécurité sociale peuvent obtenir le remboursement de leurs créances sur vos deux patrimoines."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "ASavoir",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "À savoir"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Pour en savoir plus sur la séparation de patrimoines, vous pouvez "
+                        },
+                        {
+                          "type": "element",
+                          "name": "LienInterne",
+                          "attributes": {
+                            "LienPublication": "F36354",
+                            "type": "Fiche d'information conditionnée",
+                            "audience": "Professionnels"
+                          },
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "consulter la fiche correspondante"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "text",
+                          "text": "."
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Régime fiscal du micro-entrepreneur"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Pour bénéficier du régime fiscal de la micro-entreprise, vous ne devez pas dépasser un certain seuil de chiffre d'affaires. Ce seuil varie en fonction de l'activité exercée."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "BlocCas",
+                  "attributes": {
+                    "affichage": "radio"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Cas",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Vente de marchandises, d'objets, fournitures et denrées à emporter ou consommer sur place"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Vous générez des bénéfices industriels et commerciaux (BIC) imposés à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "l'impôt sur le revenu (IR)"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Votre chiffre d'affaires "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "ne doit pas dépasser "
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "188 700 €"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Lorsque vous dépassez ce seuil, vous êtes soumis à un régime réel d'imposition."
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Vous avez également la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "possibilité d'opter "
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "pour bénéficier d'un régime réel d'imposition, même si vous respectez le seuil de chiffre d'affaires. Pour en savoir plus sur les régimes réels d'imposition, vous pouvez consulter la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
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+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "fiche correspondante"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
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+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le régime de la micro-entreprise "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "simplifie "
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "vos obligations fiscales. Pour en savoir plus sur ce régime, vous pouvez "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F23267",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "consulter la fiche correspondante"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cas",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Fourniture de logement"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Vous générez des bénéfices industriels et commerciaux (BIC) imposés à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "l'impôt sur le revenu"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Votre chiffre d'affaires "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "ne doit pas dépasser "
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+                              ]
+                            },
+                            {
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+                              "name": "Valeur",
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+                                  "type": "text",
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+                            {
+                              "type": "text",
+                              "text": "."
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+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Lorsque vous dépassez ce seuil, vous êtes soumis à un régime réel d'imposition. Vous avez également la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "possibilité d'opter"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " pour bénéficier d'un régime réel d'imposition, même si vous respectez le seuil de chiffre d'affaires. Pour en savoir plus sur ce régime, vous pouvez consulter la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F37396",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "fiche correspondante"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le régime de la micro-entreprise "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "simplifie "
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "vos obligations fiscales. Pour en savoir plus sur ce régime, vous pouvez "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F23267",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "consulter la fiche correspondante"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cas",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Prestation de services"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Vous générez des bénéfices industriels ("
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "R24381",
+                                "type": "Sigle"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "BIC"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ") et commerciaux ou des bénéfices non commerciaux ("
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "R24380",
+                                "type": "Sigle"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "BNC"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ") qui sont imposés à"
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": " l'impôt sur le revenu"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Votre chiffre d'affaires "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "ne doit pas dépasser "
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "77 700 €"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Lorsque vous dépassez ce seuil, vous êtes soumis à un régime réel d'imposition. Vous avez également la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "possibilité d'opter "
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "pour bénéficier d'un régime réel d'imposition, même si vous respectez le seuil de chiffre d'affaires. Pour en savoir plus sur ce régime, vous pouvez consulter la "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F37396",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "fiche correspondante"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le régime de la micro-entreprise "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "simplifie "
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "vos obligations fiscales. Pour en savoir plus sur ce régime, vous pouvez "
+                            },
+                            {
+                              "type": "element",
+                              "name": "LienInterne",
+                              "attributes": {
+                                "LienPublication": "F23267",
+                                "type": "Fiche d'information conditionnée",
+                                "audience": "Professionnels"
+                              },
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "consulter la fiche correspondante"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": "."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Protection sociale du micro-entrepreneur"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous êtes soumis au régime social des "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "travailleurs non salariés"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ". Le montant et le calcul de vos cotisations sociales "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "varie en fonction de votre activité et de votre chiffre d'affaires"
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+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "BlocCas",
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+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Cas",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Vente de marchandises, d'objets, fournitures et denrées à emporter ou consommer sur place"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le montant de vos cotisations sociales est égal à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "12,3 %"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "de votre chiffre d'affaires"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Lorsque votre chiffre d'affaires est égale à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "0 €"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", alors vous ne payez pas de cotisations sociales. Vous pouvez cependant "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "opter pour payer des cotisations minimales"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " afin de bénéficier d'une protection sociale même en l'absence de chiffre d'affaires."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cas",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Fourniture de logement meublé ou prestations de services (BIC)"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le montant de vos cotisations sociales est égal à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "21,2 %"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "de votre chiffre d'affaires"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Lorsque votre chiffre d'affaires est égale à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "0 €"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", alors vous ne payez pas de cotisations sociales. Vous pouvez cependant "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "opter pour payer des cotisations minimales"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " afin de bénéficier d'une protection sociale même en l'absence de chiffre d'affaires."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cas",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Fourniture de logement de tourisme meublé"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le montant de vos cotisations sociales est égal à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "6 %"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "de votre chiffre d'affaires"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Lorsque votre chiffre d'affaires est égale à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "0 €"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", alors vous ne payez pas de cotisations sociales. Vous pouvez cependant "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "opter pour payer des cotisations minimales"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " afin de bénéficier d'une protection sociale même en l'absence de chiffre d'affaires."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cas",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Profession libérale réglementée"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le montant de vos cotisations sociales est égal à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "21,2 %"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "de votre chiffre d'affaires"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Lorsque votre chiffre d'affaires est égale à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "0 €"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", alors vous ne payez pas de cotisations sociales. Vous pouvez cependant "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "opter pour payer des cotisations minimales"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " afin de bénéficier d'une protection sociale même en l'absence de chiffre d'affaires."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Cas",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Titre",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Profession libérale non réglementée"
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Le montant de vos cotisations sociales est égal à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "21,1 %"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "de votre chiffre d'affaires"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ". Lorsque votre chiffre d'affaires est égale à "
+                            },
+                            {
+                              "type": "element",
+                              "name": "Valeur",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "0 €"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": ", alors vous ne payez pas de cotisations sociales. Vous pouvez cependant "
+                            },
+                            {
+                              "type": "element",
+                              "name": "MiseEnEvidence",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "opter pour payer des cotisations minimales"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "text",
+                              "text": " afin de bénéficier d'une protection sociale même en l'absence de chiffre d'affaires."
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Pour en savoir plus sur vos cotisations sociales, vous pouvez consulter la fiche sur le "
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienInterne",
+                      "attributes": {
+                        "LienPublication": "F37353",
+                        "type": "Fiche d'information conditionnée",
+                        "audience": "Professionnels"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "régime social du micro-entrepreneur"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": "."
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Transmission de la micro-entreprise"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Vous pouvez transmettre votre entreprise individuelle à un membre de votre "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "famille"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ", à un "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "salarié"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " ou à un "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "tiers"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " (ex : une société). La transmission peut être réalisée à titre "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "gratuit"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " (donation) ou à titre "
+                    },
+                    {
+                      "type": "element",
+                      "name": "MiseEnEvidence",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "onéreux"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": " (cession ou "
+                    },
+                    {
+                      "type": "element",
+                      "name": "LienInterne",
+                      "attributes": {
+                        "LienPublication": "F36954",
+                        "type": "Fiche d'information conditionnée",
+                        "audience": "Professionnels"
+                      },
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "apport en société"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "text",
+                      "text": ")."
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "En revanche, plusieurs problématique se posent :"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Liste",
+                  "attributes": {
+                    "type": "puce"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Qu'avez-vous à transmettre (modèles, savoir-faire, technologies, site internet, marque, fichier client, fichier fournisseur...) ?"
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Comment fixer le prix de cession ? Le micro-entrepreneur qui ne tient pas de comptabilité et qui n'a que son chiffre d'affaires à présenter aura des difficultés pour évaluer la rentabilité de son affaire. Le prix de cession fera l'objet de discussion et de négociation avec le repreneur."
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Item",
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Paragraphe",
+                          "children": [
+                            {
+                              "type": "text",
+                              "text": "Est-ce que vos clients et fournisseurs suivront l'entreprise si ce n’est plus vous aux commandes ?"
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Chapitre",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Paragraphe",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Différences entre micro-entrepreneur, SASU et EURL (tableau)"
+                        }
+                      ]
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Tableau",
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Comparatif entre micro-entrepreneur, SASU et EURL"
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "19",
+                        "type": "header"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "19",
+                        "type": "normal"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "19",
+                        "type": "normal"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "19",
+                        "type": "normal"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Colonne",
+                      "attributes": {
+                        "largeur": "19",
+                        "type": "normal"
+                      }
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "header"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule"
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Micro-entrepreneur"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Entreprise individuelle"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "SASU"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "EURL"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Nombre d'associés"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Pas d'associé"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Pas d'associé"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "1"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "1"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Dirigeant"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Entrepreneur"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Entrepreneur"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36625",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Président"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36714",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Gérant"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Capital social"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Pas de capital social"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Pas de capital social"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F32333",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Libre"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F32333",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Libre"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Régime d'imposition"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36244",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Impôt sur le revenu (IR"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": ")"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36212",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Impôts sur le revenu"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " (IR)."
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Option possible pour l'IS"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36215",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Impôts sur les sociétés"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " (IS)."
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Option possible pour l'IR"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36212",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Impôts sur le revenu"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " (IR)."
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Option possible pour l'IS"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Régime social du dirigeant"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36232",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Régime des travailleurs non-salarié"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36232",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Régime des travailleurs non-salarié"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36240",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "Assimilé-salarié"
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "LienInterne",
+                                  "attributes": {
+                                    "LienPublication": "F36239",
+                                    "type": "Fiche d'information conditionnée",
+                                    "audience": "Professionnels"
+                                  },
+                                  "children": [
+                                    {
+                                      "type": "text",
+                                      "text": "2 régimes possibles"
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "text",
+                                  "text": " :"
+                                }
+                              ]
+                            },
+                            {
+                              "type": "element",
+                              "name": "Liste",
+                              "attributes": {
+                                "type": "puce"
+                              },
+                              "children": [
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Gérant associé : Travailleur non-salarié"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                },
+                                {
+                                  "type": "element",
+                                  "name": "Item",
+                                  "children": [
+                                    {
+                                      "type": "element",
+                                      "name": "Paragraphe",
+                                      "children": [
+                                        {
+                                          "type": "text",
+                                          "text": "Gérant non-associé : Assimilé-salarié"
+                                        }
+                                      ]
+                                    }
+                                  ]
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Titres sociaux"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Pas de titres sociaux"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Pas de titres sociaux"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Actions"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Parts sociales"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    },
+                    {
+                      "type": "element",
+                      "name": "Rangée",
+                      "attributes": {
+                        "type": "normal"
+                      },
+                      "children": [
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Transmission de l'entreprise"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Libre"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Libre"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Libre"
+                                }
+                              ]
+                            }
+                          ]
+                        },
+                        {
+                          "type": "element",
+                          "name": "Cellule",
+                          "children": [
+                            {
+                              "type": "element",
+                              "name": "Paragraphe",
+                              "children": [
+                                {
+                                  "type": "text",
+                                  "text": "Libre"
+                                }
+                              ]
+                            }
+                          ]
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "VoirAussi",
+          "attributes": {
+            "important": "non"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Dossier",
+              "attributes": {
+                "ID": "N31906",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Je transmets"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N31900"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Étapes de vie"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F36244",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Tout ce qu'il faut savoir sur la fiscalité d'un micro-entrepreneur"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N31900"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Étapes de vie"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F36232",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Tout ce qu'il faut savoir sur les cotisations sociales d'un micro-entrepreneur"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N31900"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Étapes de vie"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Fiche",
+              "attributes": {
+                "ID": "F32308",
+                "audience": "Professionnels"
+              },
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Titre",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Transformer une entreprise individuelle en société : les questions à se poser"
+                    }
+                  ]
+                },
+                {
+                  "type": "element",
+                  "name": "Theme",
+                  "attributes": {
+                    "ID": "N32112"
+                  },
+                  "children": [
+                    {
+                      "type": "element",
+                      "name": "Titre",
+                      "children": [
+                        {
+                          "type": "text",
+                          "text": "Fonctionnement de l'entreprise"
+                        }
+                      ]
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/",
+            "ID": "R31916"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code général des impôts : article 50-0"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Régime fiscal micro-entreprise"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/id/LEGIARTI000045168684/2022-05-14",
+            "ID": "R62251"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code de commerce : articles L526-22 à L526-26"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Séparation des patrimoines"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Reference",
+          "attributes": {
+            "type": "Texte de référence",
+            "URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000037051840/",
+            "ID": "R14626"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Code de la sécurité sociale : articles L613-7 à L613-10"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Complement",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "Régime social de la micro-entreprise"
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Abreviation",
+          "attributes": {
+            "ID": "R24381",
+            "type": "Sigle"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "BIC"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Bénéfices industriels et commerciaux"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "Abreviation",
+          "attributes": {
+            "ID": "R24380",
+            "type": "Sigle"
+          },
+          "children": [
+            {
+              "type": "element",
+              "name": "Titre",
+              "children": [
+                {
+                  "type": "text",
+                  "text": "BNC"
+                }
+              ]
+            },
+            {
+              "type": "element",
+              "name": "Texte",
+              "children": [
+                {
+                  "type": "element",
+                  "name": "Paragraphe",
+                  "children": [
+                    {
+                      "type": "text",
+                      "text": "Bénéfices non commerciaux"
+                    }
+                  ]
+                }
+              ]
+            }
+          ]
+        },
+        {
+          "type": "element",
+          "name": "QuestionReponse",
+          "attributes": {
+            "ID": "F23961",
+            "audience": "Professionnels"
+          },
+          "children": [
+            {
+              "type": "text",
+              "text": "Comment devenir micro-entrepreneur ?"
+            }
+          ]
+        }
+      ]
+    }
+  ]
+}