The goal of this training is to make you aware of and understand the basic principles governing corporate taxation and the resulting accounting obligations.

Determining the taxable profit
– Taxation of the company’s result
– Distinction between transparent companies and companies subject to corporate tax (IS)
– From the accounting result to the tax result: extra-accounting deductions and reintegrations
– General conditions for deducting expenses
– The main non-deductible calculated and disbursed expenses: fines, expenses on passenger cars, certain provisions
– The main non-taxable income
– Capital gains and losses regime for professionals
        – Understanding | Examples of application

Corporate income tax (IS)
– Scope of application of the corporate tax
– Specific rules for the determination of taxable profit for corporate income tax purposes
        – income from securities (parent company regime)
        – capital gains and losses regime: directors’ remuneration (lump-sum allowances, directors’ fees, interest on current accounts)
        – main tax credits (Research Tax Credit (CIR), Family Tax Credit (CIF), etc.)
        – carry-back, carry-forward of deficits
– Calculation of corporate income tax and additional contributions
– Declaration and payment of corporate income tax: interim and final statements
– The main forms of the tax return
        – Practical cases: calculation of taxable income, tax and filing of tax returns

General VAT regulations
– Scope of application: taxable and non-taxable operations, subject and exempt operations
– Collected VAT and deductible VAT
– Taxable event and VAT liability
– Territoriality: imports and exports, intra-Community transactions
– VAT return: the CA3
– Reimbursement of the VAT credit
        – Apply | Case study on VAT: scope, territoriality, payability and VAT return

The Territorial Economic Contribution (TEC)
– The two components of the CET: Cotisation Foncière des Entreprises (CFE), Cotisation sur la Valeur Ajoutée des Entreprises (CVAE)
– Tax base, deductions, liquidation and collection
        – Apply | Case study on the CET bases

Other direct or indirect taxes
– Property tax, Company car tax (TVS)
– Taxes based on salaries: tax on salaries, unique contribution to professional training and work-study, participation in the construction effort
        – Evaluate | Summary Quiz : integrating the taxable bases and the calculation of the different taxes

Duration: 3 days

PRE-REQUISITES

BACC

Cost: Contact us