{"id":7073,"date":"2022-11-29T05:47:00","date_gmt":"2022-11-29T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/"},"modified":"2022-11-29T05:47:00","modified_gmt":"2022-11-29T04:47:00","slug":"zfang-quand-ladministration-fiscale-corrige-une-erreur","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/","title":{"rendered":"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026"},"content":{"rendered":"<p >Les entreprises implant\u00e9es au sein d\u2019une zone franche d\u2019activit\u00e9 nouvelle g\u00e9n\u00e9ration (ZFANG) peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un all\u00e8gement d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices si leur activit\u00e9 principale rel\u00e8ve de l\u2019un des secteurs \u00e9ligibles. Une liste de secteurs qui vient d\u2019\u00eatre mise \u00e0 jour pour exclure l\u2019activit\u00e9 de conseil en syst\u00e8mes et logiciels informatiques. Pourquoi ?<\/p>\n<div>\n<h2> ZFANG : pas d\u2019avantage fiscal pour les \u00ab conseils en syst\u00e8mes et logiciels informatiques \u00bb<\/h2>\n<p>Les entreprises qui exploitent leur activit\u00e9 dans une ZFANG (zone franche d\u2019activit\u00e9 nouvelle g\u00e9n\u00e9ration) peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un abattement de 50 % pour le calcul de leur b\u00e9n\u00e9fice soumis \u00e0 l\u2019imp\u00f4t.<\/p>\n<p>L\u2019une des conditions pour b\u00e9n\u00e9ficier de cet avantage fiscal est que l\u2019entreprise doit exercer, \u00e0 titre principal, une :<\/p>\n<ul>\n<li>activit\u00e9 agricole, industrielle, commerciale ou artisanale ;<\/li>\n<li>activit\u00e9 dans le secteur de l\u2019\u00e9nergie photovolta\u00efque.<\/li>\n<\/ul>\n<p>Notez que les entreprises qui exercent leur activit\u00e9 dans un des secteurs dit \u00ab prioritaires \u00bb, notamment dans le secteur de la recherche et du d\u00e9veloppement, ou encore des technologies de l\u2019information et de la communication, etc., peuvent b\u00e9n\u00e9ficier d\u2019un abattement major\u00e9 de 80 % (au lieu de 50 %).<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, l\u2019administration fiscale incluait dans le secteur des technologies de l\u2019information et de la communication \u00e9ligible \u00e0 l\u2019avantage fiscal \u00ab renforc\u00e9 \u00bb, l\u2019activit\u00e9 de \u00ab conseil en syst\u00e8mes et logiciels informatiques \u00bb.<\/p>\n<p>Probl\u00e8me, cette activit\u00e9 fait partie de la cat\u00e9gorie \u00ab conseil et expertise \u00bb, exclue par principe du champ d\u2019application de l\u2019avantage fiscal dans les ZFANG.<\/p>\n<p>Une erreur manifeste que l\u2019administration vient de rectifier !<\/p>\n<p>Source : SOURCE<\/p>\n<ul>\n<li>Bulletin officiel des finances publiques (BOFIP) : BOI-BIC-CHAMP-80-10-85 \u00a7190<\/li>\n<li>Actualit\u00e9 du BOFIP du 16 novembre 2022 : BIC &#8211; Dispositif d&#8217;exon\u00e9ration fiscale dans les zones franches d&#8217;activit\u00e9s nouvelle g\u00e9n\u00e9ration (ZFANG) &#8211; Non-\u00e9ligibilit\u00e9 de l&#8217;activit\u00e9 de conseil en syst\u00e8mes et logiciels informatiques<\/li>\n<\/ul>\n<p><a title=\"WebLex - ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/zfang-quand-ladministration-fiscale-corrige-une-erreur\" rel=\"nofollow noopener\" target=\"_blank\">ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/zfangconseiletexpertise.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises implant\u00e9es au sein d\u2019une zone franche d\u2019activit\u00e9 nouvelle g\u00e9n\u00e9ration (ZFANG) peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un all\u00e8gement d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices si leur activit\u00e9 principale rel\u00e8ve de l\u2019un des secteurs \u00e9ligibles. Une liste de secteurs qui vient d\u2019\u00eatre mise \u00e0 jour pour exclure l\u2019activit\u00e9 de conseil en syst\u00e8mes et logiciels informatiques. Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":7074,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026 - Cabinet Magar<\/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.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les entreprises implant\u00e9es au sein d\u2019une zone franche d\u2019activit\u00e9 nouvelle g\u00e9n\u00e9ration (ZFANG) peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un all\u00e8gement d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices si leur activit\u00e9 principale rel\u00e8ve de l\u2019un des secteurs \u00e9ligibles. Une liste de secteurs qui vient d\u2019\u00eatre mise \u00e0 jour pour exclure l\u2019activit\u00e9 de conseil en syst\u00e8mes et logiciels informatiques. Pourquoi ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-29T04:47:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026\",\"datePublished\":\"2022-11-29T04:47:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/\"},\"wordCount\":348,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/\",\"name\":\"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026 - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg\",\"datePublished\":\"2022-11-29T04:47:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026 - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/","og_locale":"de_DE","og_type":"article","og_title":"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026 - Cabinet Magar","og_description":"Les entreprises implant\u00e9es au sein d\u2019une zone franche d\u2019activit\u00e9 nouvelle g\u00e9n\u00e9ration (ZFANG) peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019un all\u00e8gement d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices si leur activit\u00e9 principale rel\u00e8ve de l\u2019un des secteurs \u00e9ligibles. Une liste de secteurs qui vient d\u2019\u00eatre mise \u00e0 jour pour exclure l\u2019activit\u00e9 de conseil en syst\u00e8mes et logiciels informatiques. Pourquoi ?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/","og_site_name":"Cabinet Magar","article_published_time":"2022-11-29T04:47:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/"},"author":{"name":"","@id":""},"headline":"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026","datePublished":"2022-11-29T04:47:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/"},"wordCount":348,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/","name":"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026 - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg","datePublished":"2022-11-29T04:47:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2022\/11\/zfangconseiletexpertise.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/zfang-quand-ladministration-fiscale-corrige-une-erreur\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"ZFANG : quand l\u2019administration fiscale corrige une erreur\u2026"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=7073"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/7073\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/7074"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=7073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=7073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=7073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}