{"id":9842,"date":"2020-03-04T13:38:32","date_gmt":"2020-03-04T12:38:32","guid":{"rendered":"https:\/\/www.agilit.law\/?p=9842"},"modified":"2021-04-26T13:42:43","modified_gmt":"2021-04-26T11:42:43","slug":"loi-de-finances-2020-nouvel-amenagement-de-trajectoire-de-baisse-de-lis","status":"publish","type":"post","link":"https:\/\/www.agilit.law\/en\/droit-societes-fusions-acquisitions\/loi-de-finances-2020-nouvel-amenagement-de-trajectoire-de-baisse-de-lis\/","title":{"rendered":"Loi de finances pour 2020 : Nouvel am\u00e9nagement de la trajectoire de baisse de l\u2019IS"},"content":{"rendered":"<p>Depuis 2018, le gouvernement s\u2019est donn\u00e9 pour objectif de r\u00e9duire l\u2019IS \u00e0 l\u2019horizon 2022.<\/p>\n<p>&nbsp;<\/p>\n<p>A cet effet, la loi de finances pour 2018 avait pr\u00e9vu la baisse progressive du taux de l\u2019IS, pour atteindre 25 % en 2022.<\/p>\n<p>&nbsp;<\/p>\n<p>Pour le moment, la baisse progressive du taux de l\u2019IS amorc\u00e9e en 2018 n\u2019est pas remise en cause, mais la loi de finances pour 2020 est venue une nouvelle fois ralentir cette baisse pour les plus grandes soci\u00e9t\u00e9s.<\/p>\n<p>&nbsp;<\/p>\n<p>Le l\u00e9gislateur avait d\u00e9j\u00e0 effectu\u00e9 un pas de c\u00f4t\u00e9 en 2019 en maintenant un taux de 33,1\/3% (au lieu de la r\u00e9duction \u00e0 31% initialement pr\u00e9vue) pour les exercices ouverts en 2019 des soci\u00e9t\u00e9s qui r\u00e9alisent un chiffre d\u2019affaires \u00e9gal ou sup\u00e9rieur \u00e0 250 millions d\u2019euros.<\/p>\n<p>&nbsp;<\/p>\n<p>La loi de finances pour 2020 vise une nouvelle fois ces soci\u00e9t\u00e9s, lesquelles se verront appliquer pour leurs exercices ouverts en 2020 un taux de 31% pour la fraction de leurs b\u00e9n\u00e9fices imposables sup\u00e9rieure \u00e0 500.000 euros (au lieu des 28 % initialement pr\u00e9vus pour la totalit\u00e9 des b\u00e9n\u00e9fices imposables) et pour leurs exercices ouverts en 2021, un taux de 27,5% au lieu des 26,5% initialement pr\u00e9vus.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.agilit.law\/wp-content\/uploads\/2021\/04\/Tableau-1.png\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-large wp-image-1000\" src=\"https:\/\/www.agilit.law\/wp-content\/uploads\/2021\/04\/Tableau-1.png\" alt=\"Tableau 1\" width=\"990\" height=\"299\" \/><\/a><\/p>\n<p>Les taux d\u2019imposition de l\u2019IS calcul\u00e9 sur les b\u00e9n\u00e9fices 2019, lui, n\u2019a pas \u00e9t\u00e9 modifi\u00e9. Les b\u00e9n\u00e9fices de l\u2019exercice ouvert en 2019 sont imposables aux taux suivants\u00a0:<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.agilit.law\/wp-content\/uploads\/2021\/04\/Tableau-2.png\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-large wp-image-1004\" src=\"https:\/\/www.agilit.law\/wp-content\/uploads\/2021\/04\/Tableau-2.png\" alt=\"Tableau 2\" width=\"990\" height=\"225\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Salom\u00e9 GARLANDAT4<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis 2018, le gouvernement s\u2019est donn\u00e9 pour objectif de r\u00e9duire l\u2019IS \u00e0 l\u2019horizon 2022. &nbsp; A cet effet, la loi de finances pour 2018 avait pr\u00e9vu la baisse progressive du taux de l\u2019IS, pour atteindre 25 % en 2022. &nbsp; Pour le moment, la baisse progressive du taux de l\u2019IS amorc\u00e9e en 2018 n\u2019est pas&hellip;<\/p>\n","protected":false},"author":22,"featured_media":9843,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"coauthors":[143],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi de finances pour 2020 : Nouvel am\u00e9nagement de la trajectoire de baisse de l\u2019IS - AGIL&#039;IT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.agilit.law\/droit-societes-fusions-acquisitions\/loi-de-finances-2020-nouvel-amenagement-de-trajectoire-de-baisse-de-lis\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi de finances pour 2020 : Nouvel am\u00e9nagement de la trajectoire de baisse de l\u2019IS - AGIL&#039;IT\" \/>\n<meta property=\"og:description\" content=\"Depuis 2018, le gouvernement s\u2019est donn\u00e9 pour objectif de r\u00e9duire l\u2019IS \u00e0 l\u2019horizon 2022. &nbsp; 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