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Fiscalité des entreprises

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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>
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<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>
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On retient que ces règles sont générales, obligatoires et assorties d’une sanction. Le droit se subdivise en deux grandes parties :</div>
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- le droit public qui régit les rapports entre le citoyen et l’Etat ;</div>
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- le droit privé qui régit les rapports entre particuliers ;</div>
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- 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>
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Fiscalité des entreprises

FISCALITÉ Fiscalité des entreprises Fiscalité des entreprises D’une manière générale le droit se définit comme l’ensemble des règle...

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Échantillonnage et Estimation: Comparaison de deux échantillons indépendants

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Comparaison de deux échantillons indépendants </h2>
<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/AVvXsEg73s0LMBDBrkNUg4mPdA3iy9YLZ36fELNTcpIkvEu5hA6-bwR0ZUHaAllJ0sXXHc4aOq_CtJ9wUyuMfeJkOrIp7jsOvLT9KdoiipRI6GzOOoqMAI0NiAYHdeyyiqY89Msq7y3FSISpUALt/s1600/population.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img alt="Échantillonnage et Estimation: Comparaison de deux échantillons indépendants " border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg73s0LMBDBrkNUg4mPdA3iy9YLZ36fELNTcpIkvEu5hA6-bwR0ZUHaAllJ0sXXHc4aOq_CtJ9wUyuMfeJkOrIp7jsOvLT9KdoiipRI6GzOOoqMAI0NiAYHdeyyiqY89Msq7y3FSISpUALt/s1600/population.jpg" title="Échantillonnage et Estimation: Comparaison de deux échantillons indépendants " /></a></td></tr>
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Des échantillons sont indépendants lorsqu’une modification dans l’un d’eux n’a pas d’influence sur les autres. Par exemple, un échantillon de filles et un échantillon de garçons sélectionnés pour déterminer le poids moyen des filles et celui des garçons sont indépendants.</h3>
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Échantillonnage et Estimation: Comparaison de deux échantillons indépendants

Comparaison de deux échantillons indépendants cours fsjes Des échantillons sont indépendants lorsqu’une modification dans l’un d...

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Échantillonnage et Estimation - Ecart Type Pour Les Proportions

Échantillonnage et Estimation - Ecart Type Pour Les Proportions<br />
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<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><u><span lang="FR-BE" style="font-size: 18.0pt; mso-bidi-font-size: 10.0pt;">Ecart
type pour les proportions</span></u></b></div>
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<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/AVvXsEivT9FcWyyose6JP2uNdjJfBKhfgbKraSjKg9kTxagmSEXkRqp66pZxZZmSLDwast9cZvYqlg_-_P4UrQ1E5XfNCtPf_LeBBC9LWbUOSKIY7pBjk4cg33YqP7HyktIF8EkQtjfyFahDbr1_/s1600/%C3%89chantillonnage+et+Estimation.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img alt="Échantillonnage et Estimation" border="0" height="214" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEivT9FcWyyose6JP2uNdjJfBKhfgbKraSjKg9kTxagmSEXkRqp66pZxZZmSLDwast9cZvYqlg_-_P4UrQ1E5XfNCtPf_LeBBC9LWbUOSKIY7pBjk4cg33YqP7HyktIF8EkQtjfyFahDbr1_/s1600/%C3%89chantillonnage+et+Estimation.jpg" title="Échantillonnage et Estimation" width="320" /></a></td></tr>
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<div class="MsoNormal" style="text-align: justify;">
<span lang="FR-BE" style="font-size: 14.0pt; mso-bidi-font-size: 10.0pt;">Considérons le cas d’un
sondage politique.</span></div>
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<span lang="FR-BE" style="font-size: 14.0pt; mso-bidi-font-size: 10.0pt;">Ici, on ne désire plus
estimer la moyenne d'une grandeur sur une population, mais la proportion des
individus de cette population qui se rangent dans une catégorie (p.ex., qui déclarent
voter pour le P.U.B.).</span></div>
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<i style="mso-bidi-font-style: normal;"><span lang="FR-BE" style="font-size: 14.0pt; mso-bidi-font-size: 10.0pt;">Exemple</span></i></div>
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<span lang="FR-BE" style="font-size: 14.0pt; mso-bidi-font-size: 10.0pt;">Un institut de sondage
interroge un échantillon représentatif de 200 électeurs, qui ont le choix entre
4 partis politiques.</span></div>
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Échantillonnage et Estimation - Ecart Type Pour Les Proportions

Échantillonnage et Estimation - Ecart Type Pour Les Proportions Ecart type pour les proportions Échantillonnage et Estimation ...

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Échantillonnage et Estimation - Intervalles de confiance

Échantillonnage et Estimation - Intervalles de confiance<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;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh4THaIo0rh8k-zEkPNlI61Z9mRje3TfktDnqCJWvoOJbgo5Ctnf-aALNyoj_fzexQPb0DYQiX20Dr1NyHYVmXTOlxXg7GTovoRZHqKLvx-GYWBzF4LTJzStYa-NqYqQlRVWZL71gjk772_/s1600/%C3%89chantillonnage+et+Estimation.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img alt="Échantillonnage et Estimation - Intervalles de confiance" border="0" height="214" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEh4THaIo0rh8k-zEkPNlI61Z9mRje3TfktDnqCJWvoOJbgo5Ctnf-aALNyoj_fzexQPb0DYQiX20Dr1NyHYVmXTOlxXg7GTovoRZHqKLvx-GYWBzF4LTJzStYa-NqYqQlRVWZL71gjk772_/s1600/%C3%89chantillonnage+et+Estimation.jpg" title="Échantillonnage et Estimation - Intervalles de confiance" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Échantillonnage et Estimation - Intervalles de confiance</td></tr>
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<div class="MsoNormal" style="text-align: justify;">
<span style="height: 2px; left: 0px; margin-left: 237px; margin-top: 15px; mso-ignore: vglayout; position: absolute; width: 17px; z-index: 251656192;"><img height="2" src="file:///C:\DOCUME~1\Admin\LOCALS~1\Temp\msohtmlclip1\01\clip_image001.gif" width="17" /></span><span lang="FR-BE" style="font-size: 14.0pt; mso-bidi-font-size: 10.0pt;">Nous avons vu que la moyenne X d'un
échantillon aléatoire permet d'estimer la vraie moyenne </span><span lang="FR-BE" style="font-family: Symbol; font-size: 14.0pt; mso-ascii-font-family: "Times New Roman"; mso-bidi-font-size: 10.0pt; mso-char-type: symbol; mso-hansi-font-family: "Times New Roman"; mso-symbol-font-family: Symbol;"><span style="mso-char-type: symbol; mso-symbol-font-family: Symbol;">m</span></span><span lang="FR-BE" style="font-size: 14.0pt; mso-bidi-font-size: 10.0pt;"> de la population.</span></div>
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<div class="MsoNormal" style="text-align: justify;">
<span lang="FR-BE" style="font-size: 14.0pt; mso-bidi-font-size: 10.0pt;">Nous voudrions estimer
également la précision de cette moyenne, c'est-à-dire donner une marge d'erreur
ou un intervalle de confiance.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="FR-BE" style="font-size: 14.0pt; mso-bidi-font-size: 10.0pt;">Nous pouvons utiliser les
tables de la loi normale pour estimer ces intervalles de confiance.</span></div>
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Échantillonnage et Estimation - Intervalles de confiance

Échantillonnage et Estimation - Intervalles de confiance Échantillonnage et Estimation - Intervalles de confiance Nous avons vu q...

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Barème de calcul rapide de l'impôt Général sur le revenu IGR 2013

<div style="text-align: center;">
<b><span style="color: blue;">Barème de calcul rapide de l'impôt Général sur le revenu IGR 2013</span></b></div>
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<tr style="list-style: none;"><td align="justify" style="list-style: none;"><div align="justify" class="courantbleu" style="color: #3a658f; font-family: Verdana, Arial, Helvetica, sans-serif; list-style: none;">
<em style="list-style: none;">Dernière modification : ( L. fin  pour l'année budgétaire 2010 ; B.O. n° 5800 bis du 31décembre  2009).</em> <br style="list-style: none;" />Taux de l'impôt : Article 73 du Code général des impôts <br style="list-style: none;" />Barème progressif de l'impôt sur le revenu :<div style="list-style: none;">
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<table border="1" style="list-style: none; width: 504px;"><tbody style="list-style: none;">
<tr style="list-style: none;"><th bgcolor="#ADD3EF" scope="col" style="list-style: none;" width="265"><strong style="list-style: none;">Tranches de revenu annuel imposable</strong></th><th bgcolor="#ADD3EF" scope="col" style="list-style: none;" width="98"><strong style="list-style: none;">Taux de l'impôt</strong></th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">Inférieure à 30.000 dirhams</th><th scope="col" style="list-style: none;">Exonérée</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">de 30.001 à 50.000 dirhams</th><th scope="col" style="list-style: none;">10%</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">de 50.001 à 60.000 dirhams</th><th scope="col" style="list-style: none;">20%</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">de 60.001 à 80.000 dirhams</th><th scope="col" style="list-style: none;">30%</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">De 80.001 à 180.000 dirhams</th><th scope="col" style="list-style: none;">34%</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">Surplus de 180.000 dirhams</th><th scope="col" style="list-style: none;">38%</th></tr>
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Barème de calcul rapide de l'impôt sur le revenu <br style="list-style: none;" /></div>
<table border="1" style="list-style: none; width: 504px;"><tbody style="list-style: none;">
<tr style="list-style: none;"><th bgcolor="#C5DFF3" scope="col" style="list-style: none;" width="265"><strong style="list-style: none;">Tranches de revenu annuel imposable</strong></th><th bgcolor="#C5DFF3" scope="col" style="list-style: none;" width="98"><strong style="list-style: none;">Taux de l'impôt</strong></th><th bgcolor="#C5DFF3" scope="col" style="list-style: none;" width="119"><strong style="list-style: none;">Somme à déduire</strong></th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">Inférieure à 30.000 dirhams</th><th scope="col" style="list-style: none;">Exonérée</th><th scope="col" style="list-style: none;">0</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">de 30.001 à 50.000 dirhams</th><th scope="col" style="list-style: none;">10%</th><th scope="col" style="list-style: none;">3.000</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">de 50.001 à 60.000 dirhams</th><th scope="col" style="list-style: none;">20%</th><th scope="col" style="list-style: none;">8.000</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">de 60.001 à 80.000 dirhams</th><th scope="col" style="list-style: none;">30%</th><th scope="col" style="list-style: none;">14.000</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">De 80.001 à 180.000 dirhams</th><th scope="col" style="list-style: none;">34%</th><th scope="col" style="list-style: none;">17.200</th></tr>
<tr style="list-style: none;"><th scope="col" style="list-style: none;">Surplus de 180.000 dirhams</th><th scope="col" style="list-style: none;">38%</th><th scope="col" style="list-style: none;">24.400</th></tr>
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<b><span style="color: #990000;">Méthode de calcule : IGR =( Le Montant * Taux) - la déduction</span></b></div>
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Barème de calcul rapide de l'impôt Général sur le revenu IGR 2013

Barème de calcul rapide de l'impôt Général sur le revenu IGR 2013 Dernière modification : ( L. fin pour l'année budgétaire 2010...

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

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<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>
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<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>
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<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>
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<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>
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<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: · ...

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