Fiscalité des entreprises

<h1 class="post-title entry-title" itemprop="name" style="background-color: white; border: 0px none; color: #333333; font-family: BebasNeueRegular, arial, Georgia, serif; font-size: 28px; font-weight: normal; list-style: none; margin: 0px 0px 10px; outline: none; padding: 0px;"> FISCALITÉ<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody> <tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhb7zkOEPS-Ggjky0At_jt7hO_xfq5lhjqg3KAY7R1H57khRCqo3ZINAct6Fl520sCGGu2_Ud24pQbjyS4Im_BX5kAkeDyeYxMu9SeAUXhxivjql7HQEHJVlAA-O28vEoT4erVIk7PQYY9S/s1600/Fiscalit%C3%A9-des-entreprises.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img alt="Fiscalité des entreprises" border="0" height="117" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhb7zkOEPS-Ggjky0At_jt7hO_xfq5lhjqg3KAY7R1H57khRCqo3ZINAct6Fl520sCGGu2_Ud24pQbjyS4Im_BX5kAkeDyeYxMu9SeAUXhxivjql7HQEHJVlAA-O28vEoT4erVIk7PQYY9S/s1600/Fiscalit%C3%A9-des-entreprises.jpg" title="Fiscalité des entreprises" width="320" /></a></td></tr> <tr><td class="tr-caption" style="text-align: center;"><span style="color: #333333; font-family: 'Droid Sans', Arial, Verdana, sans-serif; font-size: x-small; line-height: 19.5px; text-align: start;">Fiscalité des entreprises</span></td></tr> </tbody></table> </h1> <div class="entry" style="background-color: white; border: 0px none; list-style: none; margin: 0px; outline: none; padding: 0px;"> <div style="border: 0px none; list-style: none; outline: none; padding: 1em 0px;"> <span style="color: #333333; font-family: Droid Sans, Arial, Verdana, sans-serif; font-size: x-small;"><span style="line-height: 19.5px;">Fiscalité des entreprises</span></span><br /> <span style="color: #333333; font-family: Droid Sans, Arial, Verdana, sans-serif; font-size: x-small;"><span style="line-height: 1.5;">D’une manière générale le droit se définit comme l’ensemble des règles qui visent l’ordre et l’organisation au sein de la société.</span></span></div> <div style="border: 0px none; color: #333333; font-family: 'Droid Sans', Arial, Verdana, sans-serif; font-size: 13px; line-height: 1.5; list-style: none; outline: none; padding: 1em 0px;"> On retient que ces règles sont générales, obligatoires et assorties d’une sanction. Le droit se subdivise en deux grandes parties :</div> <div style="border: 0px none; color: #333333; font-family: 'Droid Sans', Arial, Verdana, sans-serif; font-size: 13px; line-height: 1.5; list-style: none; outline: none; padding: 1em 0px;"> - le droit public qui régit les rapports entre le citoyen et l’Etat ;</div> <div style="border: 0px none; color: #333333; font-family: 'Droid Sans', Arial, Verdana, sans-serif; font-size: 13px; line-height: 1.5; list-style: none; outline: none; padding: 1em 0px;"> - le droit privé qui régit les rapports entre particuliers ;</div> <div style="border: 0px none; color: #333333; font-family: 'Droid Sans', Arial, Verdana, sans-serif; font-size: 13px; line-height: 1.5; list-style: none; outline: none; padding: 1em 0px;"> <div style="text-align: center;"> - c’est sans doute dans le droit public que l’on va ranger le droit fiscal ; Louis Trotabas retient que le droit fiscal, c’est la branche du droit public qui règle les droits du fisc et leurs prérogatives d’exercice .</div> </div> </div> <div style="text-align: center;"> <iframe class="scribd_iframe_embed" data-aspect-ratio="0.706896551724138" data-auto-height="false" frameborder="0" height="800" id="doc_80156" scrolling="no" src="//www.scribd.com/embeds/203412669/content?start_page=1&view_mode=scroll&access_key=key-2nfpozcxmsbbl79yxa87&show_recommendations=false" width="600"></iframe><br /></div>

Fiscalité des entreprises

FISCALITÉ Fiscalité des entreprises Fiscalité des entreprises D’une manière générale le droit se définit comme l’ensemble des règles qui visent l’ordre et l’organisation au sein de la société. On ret…

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exemple de calcul de l'impot sur le revenu (Maroc)

<div dir="ltr" style="text-align: left;" trbidi="on"> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white;"><b><span style="color: #cc0000;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px; text-decoration: underline;">EXEMPLE DE CALCUL DE L'I.G.R</span></span></span></span></span> </span></b></span></div> <div style="margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white;"><span style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Tahoma, Arial, Helvetica, sans-serif;"><span style="font-size: 11px;"><br style="margin: 0px; outline: none; padding: 0px;" /></span></span><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">Un salarié marié et ayant deux enfants à charge dispose au titre de d’un mois de l'année 2007:</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">· d'un revenu brut salarial de 15900</span><br style="margin: 0px; outline: none; padding: 0px;" /><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">1) Calcul de l'impôt retenu à la source</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">La rémunération brute de ce salarié est constituée des éléments suivants :</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">traitement de base : 10 000</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">prime d'ancienneté : 1000</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">indemnité de responsabilité : 1000</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">frais de déplacement justifiés : 1450 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">allocations familiales : 450 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">loyer du logement mis à la</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">disposition du salarié : 2000 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">Total : 15 900</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">· éléments exonérés</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">- frais de déplacement justifiés : 1450 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">- allocations familiales 450 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">53 600 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">· revenu brut imposable</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">15900 – 1450-450: 14000 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">· déductions sur le revenu</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">- frais professionnels :</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">(14000 - 2000) x 17 % = 2040 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">- plafond déductible :.....................................................24 000 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">- cotisation de retraite (C.I.M.R.)</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">14500 x 6 % (1) ........................................................... … 870 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">- cotisation de prévoyance (L.T.) C.N.S.S.</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">60 00 x 3,96 % : (1).......................................................... 237,60 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">- cotisation de prévoyance (C.T.) C.N.S.S.</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">60 00 x 0,33 % : (1)........................................................... 19,80 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">· revenu net imposable</span><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">14000-2040+2000-870-237,60-19,80 = 12832,6 DH</span></span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;">Il ya 2 méthodes de calcul soit mensuelle sois annuelle</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px; text-decoration: underline;"><strong style="margin: 0px; outline: none; padding: 0px;">Méthode mensuelle</strong></span></span><span style="margin: 0px; outline: none; padding: 0px;">       </span></span></span><br /> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"><br /></span></span></span> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"><a href="http://www.calculbrutnet.com/" style="background-color: transparent; font-family: 'Times New Roman'; font-size: medium; text-align: center;" target="_blank">CALCUL SALAIRE BRUT NET</a></span></span></span><br /> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"><br /></span></span></span> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"><a href="http://www.calculbrutnet.com/2014/11/calculer-du-salaire-net-mensuel-au-maroc.html" style="background-color: transparent; color: #0094ff; font-family: 'Times New Roman', Times, FreeSerif, serif; font-size: 14px; font-weight: bold; line-height: 18.2000007629395px; text-align: left; text-decoration: none;">calculer du salaire net mensuel au maroc</a>                               </span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0px; outline: none; padding: 0px; text-align: justify; width: 397px;"><colgroup span="1" style="margin: 0px; outline: none; padding: 0px;"><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 64pt;" width="85"></col><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 23pt;" width="31"></col><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 68pt;" width="91"></col><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 60pt;" width="80"></col><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 83pt;" width="110"></col></colgroup><tbody style="margin: 0px; outline: none; padding: 0px;"> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl72" colspan="3" height="17" style="border-color: windowtext black windowtext windowtext; border-style: solid; border-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px; width: 155pt;" width="207"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">Tranche</span></span></div> </td><td class="xl75" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; border-top-style: solid; border-top-width: 0.5pt; margin: 0px; outline: none; padding: 0px; width: 60pt;" width="80"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">Taux</span></span></div> </td><td class="xl75" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; border-top-style: solid; border-top-width: 0.5pt; margin: 0px; outline: none; padding: 0px; width: 83pt;" width="110"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; margin: 0px; outline: none; padding: 0px;">Somme à deduire</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl65" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <br /></div> </td><td class="xl65" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl66" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">         </span> 2 333<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl67" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0%</span></span></div> </td><td class="xl76" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl77" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">2334</span></span></div> </td><td class="xl69" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl66" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">         </span> 3 333<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,12</span></span></div> </td><td class="xl78" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">280</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl77" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">3334</span></span></div> </td><td class="xl69" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl66" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">         </span> 4 167<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,24</span></span></div> </td><td class="xl78" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">680</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl77" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">4168</span></span></div> </td><td class="xl69" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl66" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">         </span> 5 000<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,34</span></span></div> </td><td class="xl78" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">1097</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl77" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">5001</span></span></div> </td><td class="xl69" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl66" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">       </span> 12 500<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,38</span></span></div> </td><td class="xl78" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">1297</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl71" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <br /></div> </td><td class="xl69" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">></span></span></div> </td><td class="xl70" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">       </span> 12 500<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,4</span></span></div> </td><td class="xl78" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; margin: 0px; outline: none; padding: 0px;">1547</span></span></div> </td></tr> </tbody></table> <br /> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">· <span style="margin: 0px; outline: none; padding: 0px;">calcul de l'impôt selon le barème en vigueur au 01/01/2007</span></span></span> <span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><br style="margin: 0px; outline: none; padding: 0px;" /><span style="margin: 0px; outline: none; padding: 0px;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">(12832.60 x 40 %) - 1547 =<span style="margin: 0px; outline: none; padding: 0px;"> </span> 3586.04 DH</span><br style="margin: 0px; outline: none; padding: 0px;" /><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">(</span>il s’afgit d’un salarie marié et ayant 2 enfants alors<br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">·</span></span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">Déductions pour charge de famille :</span></span></span> <span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><br style="margin: 0px; outline: none; padding: 0px;" /></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">30 x 3 = 90,00 DH</span></span></span> <span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><br style="margin: 0px; outline: none; padding: 0px;" /></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;">Impôt dû</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;">Donc 3586,04-90= 3496.04</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white; font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px; text-decoration: underline;"><strong style="margin: 0px; outline: none; padding: 0px;">Méthode annuelle</strong></span></span><span style="margin: 0px; outline: none; padding: 0px;">                                 </span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0px; outline: none; padding: 0px; text-align: justify; width: 397px;"><colgroup span="1" style="margin: 0px; outline: none; padding: 0px;"><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 64pt;" width="85"></col><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 23pt;" width="31"></col><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 68pt;" width="91"></col><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 60pt;" width="80"></col><col span="1" style="margin: 0px; outline: none; padding: 0px; width: 83pt;" width="110"></col></colgroup><tbody style="margin: 0px; outline: none; padding: 0px;"> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl73" colspan="3" height="17" style="border-color: windowtext black windowtext windowtext; border-style: solid; border-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px; width: 155pt;" width="207"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">Tranche</span></span></div> </td><td class="xl76" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; border-top-style: solid; border-top-width: 0.5pt; margin: 0px; outline: none; padding: 0px; width: 60pt;" width="80"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">Taux</span></span></div> </td><td class="xl76" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; border-top-style: solid; border-top-width: 0.5pt; margin: 0px; outline: none; padding: 0px; width: 83pt;" width="110"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; margin: 0px; outline: none; padding: 0px;">Somme à deduire</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl65" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <br /></div> </td><td class="xl65" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl66" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">       </span> 28 000<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl67" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0%</span></span></div> </td><td class="xl77" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl69" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">28001</span></span></div> </td><td class="xl70" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl71" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">       </span> 40 000<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,12</span></span></div> </td><td class="xl77" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">3360</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl69" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">40001</span></span></div> </td><td class="xl70" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl71" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">       </span> 50 000<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,24</span></span></div> </td><td class="xl77" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">8160</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl69" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">50001</span></span></div> </td><td class="xl70" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl71" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">       </span> 60 000<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,34</span></span></div> </td><td class="xl77" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">13160</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl69" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">60001</span></span></div> </td><td class="xl70" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><</span></span></div> </td><td class="xl71" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">      </span> 150 000<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,38</span></span></div> </td><td class="xl77" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">15560</span></span></div> </td></tr> <tr height="17" style="height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><td class="xl72" height="17" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-left-style: solid; border-left-width: 0.5pt; border-right-style: solid; border-right-width: 0.5pt; height: 12.75pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <br /></div> </td><td class="xl70" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">></span></span></div> </td><td class="xl71" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">      </span> 150 000<span style="margin: 0px; outline: none; padding: 0px;">  </span></span></span></span></div> </td><td class="xl68" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">0,4</span></span></div> </td><td class="xl77" style="border-bottom-style: solid; border-bottom-width: 0.5pt; border-color: windowtext; border-right-style: solid; border-right-width: 0.5pt; margin: 0px; outline: none; padding: 0px;"><div style="margin-bottom: 10px; margin-top: 10px; outline: none; padding: 0px; text-align: center;"> <span style="font-family: Arial; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: lime; margin: 0px; outline: none; padding: 0px;">18560</span></span></div> </td></tr> </tbody></table> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">Calcul de l'impôt selon le barème en vigueur au 01/01/2007</span></span></span> <span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">calculer le revenu net imposable annuel</span></span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;">(12832.60 x 360/30)= 153991,2</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;"> </span>le taux a à appliquer c 0.42%</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;">153991.2 * 0.40-18560 = 43036,808</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white; font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><br style="margin: 0px; outline: none; padding: 0px;" /><span style="margin: 0px; outline: none; padding: 0px;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">(</span>il s’afgit d’un salarie marié et ayant 2 enfants alors<br style="margin: 0px; outline: none; padding: 0px;" /><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;">·</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">Déductions pour charge de famille :</span></span></span> <span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><br style="margin: 0px; outline: none; padding: 0px;" /></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="margin: 0px; outline: none; padding: 0px;">360 x 3 = 1080,00 DH</span></span></span> <span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><br style="margin: 0px; outline: none; padding: 0px;" /></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span style="background-color: white; margin: 0px; outline: none; padding: 0px;"><span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">Donc </span></span> 43036.808-1080<span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;">= 41956,808 c’est l’impôt annuel</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;">Impôt dû au titre du mois en question est donc</span></span></span></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <br /></div> <div style="font-family: Tahoma, Arial, Helvetica, sans-serif; font-size: 11px; margin: 0cm 0cm 0pt; outline: none; padding: 0px; text-align: justify;"> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;">41956.808 *30/360= 3496,4006</span></span></span><br /> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;"><br /></span></span></span> <span class="postbody1" style="margin: 0px; outline: none; padding: 0px;"><span style="font-family: Verdana, sans-serif; font-size: 10pt; margin: 0px; outline: none; padding: 0px;"><span style="background-color: white; margin: 0px; outline: none; padding: 0px;">by cours fsjes</span></span></span></div> </div>

exemple de calcul de l'impot sur le revenu (Maroc)

EXEMPLE DE CALCUL DE L'I.G.R  Un salarié marié et ayant deux enfants à charge dispose au titre de d’un mois de l'année 2007:· d'un revenu brut salarial de 159001) Calcul de l'impôt retenu à la source…

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cours la fiscalité des entreprises

<div style="text-align: center;"> <h2> <span style="font-size: large;">cours la fiscalité des entreprises</span></h2> </div> <div style="text-align: center;"> DROIT FISCAL<br /> <div class="separator" style="clear: both; text-align: center;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi60EQAYKZIW_66DFHtY6_h98hVQUo-_0BWCAbPNLVINh6W4zt8dR99yRXG3UNlQf_QdIlqel2N5FwsC5qqb0LZlY9Qky_nGj2V5DM-VwFXXh3nu77gQUKoA1UDbwKkMtg02rBoSavPTD9N/s1600/1473879_748233321872856_1270967868_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="74" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi60EQAYKZIW_66DFHtY6_h98hVQUo-_0BWCAbPNLVINh6W4zt8dR99yRXG3UNlQf_QdIlqel2N5FwsC5qqb0LZlY9Qky_nGj2V5DM-VwFXXh3nu77gQUKoA1UDbwKkMtg02rBoSavPTD9N/s320/1473879_748233321872856_1270967868_n.jpg" width="320" /></a></div> </div> <div style="text-align: left;">  <b>Introduction générale :</b><br /> <span style="color: blue;"><span style="background-color: white;">I. Définition du droit fiscal :</span></span><br /> <h3> <span style="color: purple;">1. Science financière et science fiscale :</span> <b><u><i> de la fiscalité des entreprises</i></u></b></h3> </div> <div style="text-align: left;"> <h3> </h3> <h3> Les problèmes de l’impôt sont étroitement liés à ceux du budget du trésor, de l’emprunt et de la monnaie : l’ensemble de ces problèmes constitue la science financière. La science fiscale étudie les problèmes juridiques, économiques, sociologiques et politiques relatifs à l’impôt. La science fiscale comprend nécessairement la théorie générale de l’impôt. Celle-ci définit le concept de l’impôt, analyse ses éléments constitutifs procède aux classifications des différents types d’impôts, examine les caractéristiques de chacun d’eux pour aboutir à la notion de système fiscal.</h3> </div> <div style="text-align: left;"> <h3> </h3> <h3> <span style="color: purple;">2. Le droit fiscal :</span> <u><i> </i></u><b>de la fiscalité des entreprises</b></h3> </div> <div style="text-align: left;"> <h3> </h3> <h3> Le droit fiscal n’est qu’une branche de la science fiscale, peut être définit dans une première approche comme l’ensemble des règles relatif à l’impôt. Peut-être définit comme étant la branche du droit permettant la participation des sujets de droit à l’organisation financière de l’Etat et à l’expression de sa politique économique et sociale.</h3> </div> <div style="text-align: left;"> <h3> la suite de cours<u><i> la fiscalité des entreprises</i></u> en PDF</h3> </div> <div style="text-align: left;"> <br /></div> <br /> <iframe class="scribd_iframe_embed" data-aspect-ratio="0.706666666666667" data-auto-height="false" frameborder="0" height="600" id="doc_16042" scrolling="no" src="//www.scribd.com/embeds/194445470/content?start_page=1&view_mode=scroll&access_key=key-1cczrcr3od6ic9qthlph&show_recommendations=false" width="100%"></iframe><br /><br /> cours fsjes maroc<br /> fsjes maroc<br /> fsjes cours exercices<br /> exercies fsjes<br /> <div> <br /></div>

cours la fiscalité des entreprises

cours la fiscalité des entreprises DROIT FISCAL  Introduction générale : I. Définition du droit fiscal : 1. Science financière et science fiscale : de la fiscalité des entreprises Les problèmes de l…

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Exercice fiscalité IGR avec le corrigé

<div dir="ltr" style="text-align: left;" trbidi="on"> <h2 style="text-align: center;"> <b><span style="font-size: large;">Exercice fiscalité IGR avec le corrigé</span></b></h2> <h3 style="text-align: center;"> <b><span style="font-size: large;">Exercice fiscalité IGR avec le corrigé</span></b></h3> <div style="text-align: left;"> Enoncé :</div> <div> La société « LAVED » est une SNC, créée en janvier 1995, spécialisée dans la fabrication et la vente de pièces électroniques. Son capital s’élève à la clôture de l’exercice 2008 à 600 000 dhs. Les parts sociales, réparties entre les associés, sont les suivantes :</div> <br /> <br /> <div> Mr Masri Fouad —————– 300 000 dhs, directeur administratif, associé principal.</div> <br /> <br /> <div> Mr Masri Hanane——————180 000 dhs, directeur de vente.</div> <br /> <br /> <div> Mr Masri Nabil ——————-120 000 dhs, chef d’usine.</div> <br /> <br /> <table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody> <tr><td style="text-align: center;"><img alt="Exercice fiscalité IGR avec le corrigé" border="0" height="136" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhTh52T0v3EU65KK-0F5iGz9j30ZKD5TwFo0q7Gsfod5sFeN-psTZ-SVqhzpX7UegPTthsafO4-eVEAurar9qTpCpIuOrevmpfN3n4O_o-uAH9vRO0yI1oaa2klpdg4CpoxzPfv6uHRIskt/s400/fiscalite.jpg" style="margin-left: auto; margin-right: auto;" title="Exercice fiscalité IGR avec le corrigé" width="400" /></td></tr> <tr><td class="tr-caption" style="text-align: center;"><div style="text-align: center;"> <span style="font-size: x-small;"><b>Exercice fiscalité IGR avec le corrigé</b></span></div> </td></tr> </tbody></table> <div class="separator" style="clear: both; text-align: center;"> </div> <div> Le CPC de l’exercice comptable 2008 a laissé apparaître un résultat bénéficiaire de 350 000 dhs. A fin de procéder aux rectifications requises et calculer son résultat fiscal imposable à l’IR, on vous communique les opérations enregistrées dans sa comptabilité.</div> <br /> <br /> <div> Les états de produits et charges laissent apparaître les montants suivants :</div> <br /> <br /> <div>         I. Des produits comptabilisés, on relève entre autres :</div> <br /> <br /> <div> ·         Le CA : 480 000 dhs</div> <br /> <br /> <div> ·         Loyer annuel perçus sur un magasin loué dés 2006 et appartenant à la société : 42 000 dhs</div> <br /> <br /> <div> ·         Dividendes perçus sur une participation détenue par la SNC dans une SARL : 25 600 dhs</div> <br /> <br /> <div> ·         Intérêts nets d’un compte bloqué à la BMCE, la société a décliné son identité : 64 000 dhs</div> <br /> <br /> <div> ·         Intérêts nets d’un compte bloqué à la BCM , la société a gardé l’anonymat : 40 000 Dhs</div> <br /> <br /> <div> ·         Prime d’équipement perçue auprès de l’Etat au cours de l’exercice 2008 : 25 000 Dhs</div> <br /> <br /> <div> ·         Intérêts perçus sur un prêt accordé : 15 000 dhs</div> <br /> <br /> <div>      II. Des charges comptabilisées, on relève entre autres :</div> <br /> <br /> <div> ·         Achat de fournitures en espèces, le montant facturé(HT) s’élève à 30 000 dhs</div> <br /> <br /> <div> ·         Frais de téléphone réglés par chèque à Maroc Télécom : 12 000 dhs</div> <br /> <br /> <div> ·         Prélèvements effectués par Mr Fouad en contre partie de ses tâches de gestion : 8 000 dhs</div> <br /> <br /> <div> ·         Règlement d’une facture de 20 000 dhs, relative au changement du moteur du véhicule de transport et qui prolonge sa durée de vie pour 4 ans supplémentaires.</div> <br /> <br /> <div> ·         Salaire perçu par la fille de Mr Fouad, secrétaire : 40 000 dhs</div> <br /> <br /> <div> ·         Retenu sur salaire de la fille de Mr Fouad : 3600 dhs</div> <br /> <br /> <div> ·         Assurance vie contractée au nom du dirigeant mais au profit de la société : 3 000 dhs</div> <br /> <br /> <div> ·         Part patronale de l’assurance retraite contractée par la société au profit du membre du personnel salarié : 20 000 dhs</div> <br /> <br /> <div> ·         Don en espèce versé à une association d’utilité publique : 13 000 dhs</div> <br /> <br /> <div> ·         Don en espèce de 2 500 dhs versé à des ?uvres sociales d’une institution privée</div> <br /> <br /> <div> ·         Provision constituée pour le paiement tardif de la TVA : 3 000 dhs</div> <br /> <br /> <div> ·         Pénalité pour infraction commise en matière du respect de la législation du travail : 6 000 dhs</div> <br /> <br /> <div> ·         Intérêts payés au titre des avances en compte courant d’associés (CCA), effectuées pendant l’exercice : 85 000 dhs dont 20 000 dhs versé à l’associé principal de la société. Les mouvements de ces comptes au cours de l’exercice 2008 sont les suivants :</div> <br /> <br /> <div> ·         Le 01/01/2008, les CCA sont créditeurs de 650 000 dhs dont 60 000 dhs de Mr Fouad.</div> <br /> <br /> <div> ·         Le 01/04/2008, Mlle Hanane a avancé 80 000 dhs et Mr Nabil a retiré 60 000 dhs</div> <br /> <br /> <div> ·         Le 01/07/2007, Mlle Hanane et Mr Fouad ont avancé respectivement 30 000 dhs et 40 000 dhs</div> <br /> <br /> <div> ·         Le 01/11/2007, Mr Nabil et Mlle Hanane ont retiré 35 000 dhs chacun.</div> <br /> <br /> <div> Informations complémentaires :</div> <br /> <br /> <div> ·         La SNC est assujettie à la TVA et ses opérations effectuées ouvrent droit à déduction ;</div> <br /> <br /> <div> ·         Le taux d’intérêts moyen des bons de trésor à six mois de l’année précédente était de 6%.</div> <br /> <br /> <div> ·         Intérêts nets d’un compte bloqué de Mr Fouad à la BCM pour 4000 dhs. Lors de l’encaissement, l’intéressé n’a pas décliné son identité.</div> <br /> <br /> <div> ·         Il est membre d’une indivision, sa part dans le capital est de 30%, le bénéfice fiscal dégagé est de 25 000 dhs ;</div> <br /> <br /> <div> ·         Il a effectué un don en nature de 9 000 dhs à l’association marocaine pour les personnes handicapées ;</div> <br /> <br /> <div> ·         Cotisation pour 2 500 dhs se rapportant au contrat individuel d’assurance vie, d’une durée égale à 30 ans, souscrite par Mr Fouad auprès d’une mutuelle d’assurance marocaine ;</div> <br /> <br /> <div> ·         Mr Fouad est marié et père de quatre enfants à charge.</div> <br /> <br /> <div> <a href="http://www.calculbrutnet.com/" style="text-align: center;" target="_blank">CALCUL SALAIRE BRUT NET</a></div> <div style="text-align: center;"> <br /></div> <br /> <div> <b><u>TAF :</u></b></div> <br /> <br /> <div> 1.      La SNC peut elle être imposée au régime forfaitaire ?</div> <br /> <br /> <div> 2.      Procéder aux rectifications requises pour la détermination du résultat fiscal imposable.</div> <br /> <br /> <div> 3.      Déterminer le montant de l’IR dû par Mr Fouad au titre de l’exercice 2008</div> <br /> <br /> <div> <br /></div> <br /> <br /> <h3> <b>Correction :</b></h3> <br /> <br /> <div> 1.      La SNC est obligatoirement soumise au régime du résultat et réel, ce régime constitue le régime du droit commun. Donc La SNC est exclu de l’option ( Article 32, IGR)</div> <br /> <br /> <div> 2.      Tableau de passage</div> <br /> <br /> <table border="1" cellpadding="0" cellspacing="0"> <tbody> <tr> <td valign="top" width="141"><div align="center"> Opérations</div> </td> <td valign="top" width="111"><div align="center"> Réintégrations</div> </td> <td valign="top" width="93"><div align="center"> Déductions</div> </td> <td valign="top" width="393"><div> Observations</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Résultat comptable</div> </td> <td valign="top" width="111"><div align="center"> 350 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Résultat comptable =<br /> produits – charges.</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> CA</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Déjà comptabilisé et produit imposable</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Loyer perçus</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Produits accessoires imposables</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Dividendes</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> 25 600</div> </td> <td valign="top" width="393"><div> Produits libérées (il a déjà subi une<br /> imposition de 10% au titre de la TPA)</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Intérêts perçus (décline l’IF)</div> </td> <td valign="top" width="111"><div align="center"> 16 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> La société a décliné son identité fiscale<br /> donc les intérêts sont imposés à la<br /> source au taux de 20% non libératoire.<br /> La retenue à la source doit être<br /> réintégrées (64 000 *0.2/0.8) =16 000</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Intérêts perçus (anonymat)</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> 40 000</div> </td> <td valign="top" width="393"><div> La société ayant gardé l’anonymat, le<br /> taux retenu est de 30% libératoire<br /> à l’IR.</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Prime d’équipements</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> 20 000</div> </td> <td valign="top" width="393"><div> La prime d’équipement va être répartie<br /> sur 5 ans</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Intérêts perçus sur un prêt accordé</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Produit financier imposable</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Achat des fournitures de 30 000 dh (HT) en espèce</div> </td> <td valign="top" width="111"><div align="center"> 15 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> L’achat est en espèce >= 10 000<br /> on doit réintégrer la moitié (30 000/2)</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> TVA non récupérable</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> 3000</div> </td> <td valign="top" width="393"><div> Le règlement étant en espèce, la<br /> société ne peut récupérer que 50%<br /> de la TVA</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Frais de téléphone</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Charges déductibles</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Prélèvement perçus par l’associé principal</div> </td> <td valign="top" width="111"><div align="center"> 8 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Les prélèvements, appointements, et<br /> salaires perçus par l’associé principal<br /> ne constituent pas des charges<br /> déductibles.</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Changement de moteur de véhicule</div> </td> <td valign="top" width="111"><div align="center"> 20 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Il s’agit d’une opération<br /> d’investissement et non d’une charge<br /> d’exploitation.</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Amortissement de moteur de véhicule</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> 4000</div> <div align="center"> <br /></div> </td> <td valign="top" width="393"><div> 20 000 / 5 ans = 4000.</div> <div> <br /></div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Salaire de la fille de Mr. Fouad</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Le salaire perçu est le contrepartie du<br /> travail effectif fourni sans exagération</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Retenu sur salaire de la fille</div> </td> <td valign="top" width="111"><div align="center"> 3 600</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> La retenue est supportée par le salarié<br /> et ne constitue pas une charge pour<br /> l’entreprise.</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Assurance vie sur la tête du dirigeant au profit de la société</div> </td> <td valign="top" width="111"><div align="center"> 3 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> La pension est non déductible,<br /> toutefois en cas de décès du dirigeant,<br /> on doit déduire la totalité des primes<br /> versées par la société antérieurement.</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> La part patronale de l’assurance retraite au profit du personnel</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Charges déductibles car c’est au profit<br /> des salariés (c’est un avantage social)</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Don accordé ou donné pour l’utilité publique</div> </td> <td valign="top" width="111"><div align="center"> <br /></div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Les dons sont déductibles quelque soit<br /> le mode de paiement. pour bénéficier<br /> de la déductibilité totale, le don doit<br /> être réalisé dans le cadre d’une<br /> opération de collecte de fonds autorisé<br /> par les pouvoirs publics</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Dons plafonnés</div> </td> <td valign="top" width="111"><div align="center"> 1348</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Les dons accordés aux œuvres sociales<br /> sont plafonnés à 2 pour mille de<br /> CA TTC Plafond = (480 000 * 1.2)<br /> * 2 /1000 = 1152</div> <div> Don = 2500</div> <div> Reliquat= 1348</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Provision pour le paiement des congés</div> </td> <td valign="top" width="111"><div align="center"> 50 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> La provision n’est pas déductible<br /> puisque l’événement est certain</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Majoration pour paiement tardif de la TVA</div> </td> <td valign="top" width="111"><div align="center"> 3 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Les majorations pour paiement tardif<br /> des impôts et taxes ne sont pas<br /> déductibles.</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Pénalité en matière de non respect de code du travail</div> </td> <td valign="top" width="111"><div align="center"> 6 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Les pénalités comme les majorations<br /> ne sont pas déductibles</div> </td> </tr> <tr> <td valign="top" width="141"><div align="center"> Comptes courant d’associés</div> </td> <td valign="top" width="111"><div align="center"> 67 000</div> </td> <td valign="top" width="93"><div align="center"> <br /></div> </td> <td valign="top" width="393"><div> Voir le tableau</div> <div> Intérêts comptables = 85 000 dhs</div> <div> Taux admis fiscalement = 6%</div> <div> Capital social = 600 000</div> </td> </tr> <tr> <td colspan="3" valign="top" width="345"><div align="center"> Résultat fiscal</div> </td> <td valign="top" width="393"><div> 450 348</div> </td> </tr> </tbody> </table> <br /> <br /> <div> <br /></div> <br /> <br /> <div> </div> <br /> <br /> <div> ·         <b><u>Calcul du montant des CCA</u></b> :</div> <br /> <br /> <table border="1" cellpadding="0" cellspacing="0"> <tbody> <tr> <td valign="top" width="92"><div> Dates</div> </td> <td valign="top" width="75"><div> Retraits</div> </td> <td valign="top" width="64"><div> Avances</div> </td> <td valign="top" width="241"><div> Le cumul</div> </td> <td valign="top" width="119"><div> La limite</div> </td> </tr> <tr> <td valign="top" width="92"><div> 01/01/2004</div> </td> <td valign="top" width="75"><div> -</div> </td> <td valign="top" width="64"><div> -</div> </td> <td valign="top" width="241"><div> 650 000 – 60 000 dhs = 590 000</div> </td> <td valign="top" width="119"><div> > 300 000</div> </td> </tr> <tr> <td valign="top" width="92"><div> 01/04/2004</div> </td> <td valign="top" width="75"><div> 60 000</div> </td> <td valign="top" width="64"><div> 80 000</div> </td> <td valign="top" width="241"><div> 590 000 – 6 000 + 8 000 = 610 000</div> </td> <td valign="top" width="119"><div> > 300 000</div> </td> </tr> <tr> <td valign="top" width="92"><div> 01/07/2003</div> </td> <td valign="top" width="75"><div> <br /></div> </td> <td valign="top" width="64"><div> 30 000</div> </td> <td valign="top" width="241"><div> 610 000 + 30 000 = 640 000</div> </td> <td valign="top" width="119"><div> > 300 000</div> </td> </tr> <tr> <td valign="top" width="92"><div> 01/11/2003</div> </td> <td valign="top" width="75"><div> 35 000* 2 = 70 000</div> </td> <td valign="top" width="64"><div> <br /></div> </td> <td valign="top" width="241"><div> 640 000 + 70 000 = 570 000</div> </td> <td valign="top" width="119"><div> > 300 000</div> </td> </tr> </tbody> </table> <br /> <br /> <div> Calcul des (i) des CCA :</div> <br /> <br /> <div> 300 000 * 0.06 = 18 000 intérêts déductibles</div> <br /> <br /> <div> Différence = 85 000 -18 000= 67 000 à réintégrer</div> <br /> <br /> <div> ·<br /> <u>Calcul de l’IR à payer :</u></div> <br /> <br /> <div> ·         <u>Le résultat fiscal</u> est de 450 348</div> <br /> <br /> <div> ·         <u>Revenu professionnel</u> = RF + part de l’associé principal indivisions<br />       = 450 348 + 7500 = 457 848</div> <br /> <br /> <div> ·         <u>Revenu du capital mobiliers</u> = 4 000 (l’anonymat RAS)</div> <br /> <br /> <div> ·         Revenu global imposable = 457 848</div> <br /> <br /> <div> ·         <u>Déductions sur revenu</u> :</div> <br /> <br /> <div> Don = 9000 dhs</div> <br /> <br /> <div> RGI après déduction des dons : 452 848</div> <br /> <br /> <div> ·         <u>IRB</u> = (448 848 * 40 %) – 18560 = 161 039.2</div> <br /> <br /> <div> ·         <u>Déductions / impôts</u> :</div> <br /> <br /> <div> Retenu à la source = 16 000</div> <br /> <br /> <div> Charges de famille = 5 * 360= 1800</div> <br /> <br /> <div> ·         <u>Impôt / revenu net</u> = 161 039.2 – 16900 -1800 = 142 339.2<br /> <a href="http://www.calculbrutnet.com/" style="text-align: center;" target="_blank">CALCUL  BRUT NET</a></div> </div>

Exercice fiscalité IGR avec le corrigé

Exercice fiscalité IGR avec le corrigé Exercice fiscalité IGR avec le corrigé Enoncé : La société « LAVED » est une SNC, créée en janvier 1995, spécialisée dans la fabrication et la vente de pièces …

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Exercice fiscalité IS - avec le corrigé

<h2> <span>Exercice <a href="http://www.cours-fsjes.com/search/label/fiscalit%C3%A9">fiscalité</a> IS - avec le corrigé by <a href="http://www.cours-fsjes.com/">cours fsjes</a></span></h2> <h2> <span>APPLICATION RÉGULARISATION DE L’IS</span></h2> <span>La Sté « SIGMA » a versé pendant l’exercice 2 000 quatre acomptes provisionnels de 15.000 DH chacun.</span><br /><span>Au 31/12/2000, le résultat comptable dégagé s’élève à 245 000 DH. Pour la détermination du résultat fiscal, on doit tenir compte de 2.000 DH d’amendes fiscales et de 7.000 DH de produits non imposables.</span><br /><span>Autres renseignements : CAHT : 900.000 DH, TVA 20%, Produits financiers HT : 20.000 DH.</span><br /> <br /> <h3> <span>Travail à faire :</span></h3> <span>1 – Passer les écritures relatives aux acomptes de 2000</span><br /><span>2 – Calculer le Résultat fiscal.</span><br /><span>3 – Calculer l’I.S. de 2000</span><br /><span>4 – Calculer la CM.</span><br /><span>5 – Comparer l’I.S. à la CM. Votre conclusion.</span><br /><span>6 – Comparer l’I.S. aux acomptes. Votre conclusion.</span><br /><span>7 – Passer les écritures relatives à l’I.S.</span><br /><span>8 – Calculer le 1er acompte de 2001</span><br /><span>9 – Passer les écritures relatives au 1er acompte de 2001</span><br /> <br /> <h3> <span>SOLUTION :</span></h3> <span><img border="0" height="152" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjTSEKAPyDjxa965XiI5D-59oQJxFkh2XHKTwP5aNGuvrj3MlKUE-Pdk-_vh-r4JKt5KKppLmL5eQY_kdzxC-3XH0RUvwT9hPo2GbdWe3Y9ZYPdY6dFzaGIrFkYjop0NQmucjlm7oq72Klr/s640/f1.bmp" width="640" /></span><b><span><u>N.B :</u> => Même écriture au 30/06, 30/09 et 31/12.</span></b><br /><b><span>          => Les acomptes constituent des créances sur l’Etat.</span></b><br /><span><br /></span><span>2 – R.F = 245.000 + 2.000 – 7.000 = 240.000</span><br /><span>3 – IS 2000 = 240.000 x 35% = 84.000</span><br /><span>4 – CM = (900.000 +20.000) x 0,5% = 920.000 x 0,5% = 4.600</span><br /><span>5 – IS > CM => on paye l’IS (IS effectivement dû = sup (IS calculé , C.M)</span><br /><span>6 -  Acomptes provisionnels = 60.000 < IS => reliquat = 84.000 -60.000 = 24.000 à payer avant le 31/03/2001</span> <br /> <div> <span><img alt="IS : Exercice n°1 (avec le corrigé)" border="0" height="436" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEge9z60xPVSwirCQVnU4x0LzVPkUSICQRBlF-DmNh-2mRh8SB4qUJcyoccSalfm0lJwuu0mT-X3Z40ZQEQeHjkLxQhdj24L6TEvW7ANuaLkt6ebnbzTHWK6bWYq4DLM7BgcBLYbEfd0Xxgn/s640/f2.bmp" title="IS : Exercice n°1 (avec le corrigé)" width="640" /> </span></div> <div> <span> Tags:<br />cours d economie<br />économie cours<br />cour d économie<br />cours de économie<br />cours de comptabilité générale<br />introduction a l economie<br />cour economie<br />cours de science economique<br />cours de la comptabilité générale<br />cours de sciences économiques<br />cours de macroeconomie<br />economie et organisation d entreprise</span></div> <div> <span> </span></div>

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Exercice fiscalité IS - avec le corrigé

Exercice fiscalité IS - avec le corrigé by cours fsjes APPLICATION RÉGULARISATION DE L’IS La Sté « SIGMA » a versé pendant l’exercice 2 000 quatre acomptes provisionnels de 15.000 DH chacun.Au 31/12…

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