FISCALITE ET JEUNE ENTREPRISE
La fiscalité, quel fardeau pour les entreprises ! Les impôts sont devenus insupportables. Et risque d’irrégularité omniprésent. Selon le figaro, le procureur de la république française reçoit plus de 1000 plaintes par an pour problèmes fiscaux.
Considérée, autrefois comme une contrainte à subir, la fiscalité est devenue un paramètre important de la gestion des entreprises. Au centre de la gestion fiscale, il y’a, Minimiser le coût fiscal, éviter les problèmes avec le fisc
Une entreprise ne peut chercher à optimiser la dimension fiscale si elle ne maitrise pas au préalable le risque fiscal. La notion de risque fiscal enveloppe deux acceptions
-risque correspondant au non-respect volontaire ou non des règles fiscales
-risque se rapportant à la méconnaissance d’une imposition favorable qui peut générer un manque à gagner important.
Et pour mettre des plans de gestion de risque en œuvre, il faut d’abord comprendre la fiscalité.
Que signifie la fiscalité ?
Quand on parle de fiscalité, on fait généralement allusion à ces trois éléments
-la fiscalité d’État : ce sont des prélèvements effectués et perçus pour le compte du budget de l’État ( impôt sur le bénéfice des sociétés, Impôt forfaitaire unique, TVA, impôt sur la fortune etc.)
-la fiscalité locale : ce sont des impôts et taxes perçus par les collectivités territoriales. on y distingue les impôts directs et taxes assimilées et les impôts indirects et taxes assimilées.
-la parafiscalité : un certain nombre de prélèvements obligatoires effectués sur des particuliers ou sur des entreprises et destinés à des organismes de droit privé qui offrent des prestations spécifiques. On y trouve les cotisations sociales, les taxes
Qu’est ce que la fiscalité pour les contribuables ?
Considérée comme une responsabilité morale et sociale par certains, et comme risque à gérer par d’autres, la fiscalité est pour tous une charge qui diminue le revenu, le bénéfice.
Quels sont les impôts auxquels vous êtes soumis ?
On distingue en général:
1- L’impôt sur le revenu global :
C’est un impôt annuel et unique qui frappe les revenus ou bénéficiaires des personnes physiques
Base imposable
Vous déterminez d’abord votre revenu brut global qui est égal à la somme algébrique des revenus catégoriels :
-Les bénéfices professionnels (définis par chaque pays)
-Les revenus fonciers provenant de la location des propriétés bâties et non bâties
-Les revenus des capitaux mobiliers
* les produits des actions, parts sociales et revenus assimilés
*revenus de créances, dépôt et cautionnement ;
-Traitement et salaire
-Revenus agricoles
*revenu des activités agricoles
*revenu de l’élevage
-Les plus-values de cessions à titre onéreux d’immeubles bâties et ou non bâties
Le revenu imposable = revenu brut –charges déductibles énumérées par la loi
Le taux d’imposition varie d’un pays à l’autre
La déclaration des revenus sont faits per les contribuables suivant des conditions définies par l’administration fiscale. Cependant, quelque soit le pays, vous devez avoir des justificatifs de vos revenus.
Le paiement de l’impôt : les dates de payement, les moyens de paiement et autres sont précisés dans les dossiers de déclarations.
2- L’impôt sur le bénéfice des sociétés ou impôts sur les sociétés
C’est l’impôt que les entreprises doivent chaque année au fisc de leur pays de résidence.
Il s’applique obligatoirement :
Aux sociétés par action (SPA),Aux sociétés anonymes (SA), Aux sociétés en commandite par actions (SCA), Aux sociétés à responsabilité limitée (SARL, EURL), Aux entreprises publiques économiques
Et par option : Aux sociétés en nom collectif (SNC),Aux sociétés en commandite simple, Aux sociétés en participations, Aux Sociétés civiles
Détermination L’assiette :
Le bénéfice imposable est déterminé suivant ces règles :
-L’impôt est dû a raison du chiffre d’affaires réalisé dans le pays de résidence
-sont exclus du champ d’application les revenus des personnes physiques provenant de l’exploitation de sociétés.
– des réfractions sont appliquées aux chiffres d’affaires de certaines entreprises, cela doit être prise en compte dans le calcul du bénéfice imposable
-Des réductions de bénéfice imposables peuvent être accordées à certaines entreprises sous conditions. A titre d’exemple les sociétés qui s’implantent dans les zones à promouvoir.
-Des exonérations, certaines entreprises peuvent également bénéficier des exemptions de manière temporaire pour diverses raison, entre autre les entreprises des promoteurs d’un programme gouvernemental.
Les taux d’imposition différence remarquablement d’un pays à un autre.
Voici quelques exemples : 33, 33%, 28% et 15% dans certains cas en France ; 19%, 23% et 26% en Algérie ; 25% en Côte d’Ivoire, 27,5% au Burkina
Base imposable = produits imposables – charges déductibles
Paiement : délai et moyen de paiement fixé par le fisc.
3- L’impôt forfaitaire unique(IFU)
Qui est ce qui est soumis à l’IFU ?
-Les personnes physiques ou morales, les sociétés coopératives exerçants une activité industrielle, commerciale, artisanale et ou autres dont le chiffre d’affaire annuel ne n’excède pas un certain seuil (varie en fonction des pays, 30.000.000 DZD dinar algérien)
– Les promoteurs d’investissement réalisant des projets dans le cadre d’un programme national et dont le chiffre d’affaire annuel n’excède pas un certain seuil.
Toutefois, les contribuables qui relèvent de cet impôt peuvent opter pour le régime réel de leur catégorie.
Les obligations déclaratives liées a cet :
Déclaration d’existence dans un délai établi par la loi
Déclaration prévisionnelle le modèle est fourni par l’administration fiscale
Déclaration complémentaire au cours de l’exercice commercial.
il existe tout comme pour les autres types d’impôts
Des exonérations : les conditions d’exonérations sont fixées par la loi
Des réductions : les termes de réductions et les taux sont fixées par la loi.
4- La taxe sur la valeur ajoutée
La TVA est un impôt indirect inclus dans le prix des biens et services vendus et payés par les consommateurs. Elle est collectée par les entreprises et reversée au fisc.
Elle se calcule sur le chiffre d’affaire taxable. Des exonérations, des franchises, des déductions et exceptions existent ( nous y reviendrons dans un autre article)
5- La taxe sur l’activité professionnelle
Quel le champ d’application ?
– Les personnes qui ont leur installation professionnelle permanente sur le territoire et exerçant une activité dont les profits relèvent de l’IRG à l’exclusion des gérants majoritaires des SARL ;
Les éléments qui composent la base taxable :
– Le chiffre d’affaire s’entend du montant des recettes sur toutes les opérations de vente, de service entrant dans le cadre l’activité exercée.
– Les recettes professionnelles (honoraires) pour les professions libérales
Autres.
La particularité de cette taxe
Le fait générateur de TAP est l’encaissement pour les travaux immobiliers et prestation de service.
Il existe différents taux en fonction des activités exercées et du statut du contribuable.
Pour une entreprise qui vient d’être constituée, il existe un bon nombre de chose à mettre en place. On compte l’enregistrement auprès du fisc par. Lors du dépôt de votre dossier de création d’entreprise, vous devez choisir votre régime fiscal. Notons que chaque pays propose un certain nombre de régime. Les régimes sont fixés en fonction des éléments suivants (source : CCI) :
- La forme juridique de l’entreprise
- Le chiffre d’affaire (prévisionnelle)
- la nature de l’activité exercée
indexes
-Jean –Luc Rossignol, « fiscalité et responsabilité globale de l’entreprise », Management & avenir 2010/3 (n°33), p 175 – 186
-Guide pratique du contribuable 2017
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