{"id":859,"date":"2021-01-05T05:58:00","date_gmt":"2021-01-05T04:58:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/organisme-de-gestion-agree-disparition-en-vue-de-la-majoration-de-25\/"},"modified":"2021-04-21T03:00:34","modified_gmt":"2021-04-21T01:00:34","slug":"organisme-de-gestion-agree-disparition-en-vue-de-la-majoration-de-25","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/organisme-de-gestion-agree-disparition-en-vue-de-la-majoration-de-25\/","title":{"rendered":"Organisme de gestion agr\u00e9\u00e9 : disparition (en vue) de la majoration de 25 % ?"},"content":{"rendered":"<p >Les adh\u00e9rents \u00e0 un organisme de gestion agr\u00e9\u00e9 b\u00e9n\u00e9ficient d\u2019avantages fiscaux, au 1er rang desquels figure la non-application d\u2019une majoration de 25 % du b\u00e9n\u00e9fice imposable. Un avantage amen\u00e9 \u00e0 dispara\u00eetre\u2026<\/p>\n<div>\n<h2>Organisme de gestion et majoration de 25 % : une disparition programm\u00e9e<\/h2>\n<p>Pour rappel, les entreprises relevant de l\u2019imp\u00f4t sur le revenu, et soumises \u00e0 un r\u00e9gime r\u00e9el d\u2019imposition (r\u00e9gime simplifi\u00e9 ou normal pour les commer\u00e7ants, artisans, industriels, et r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e pour les professions lib\u00e9rales), qui n\u2019adh\u00e8rent pas \u00e0 un organisme de gestion agr\u00e9\u00e9 ou qui ne font pas appel \u00e0 un expert-comptable pour l\u2019\u00e9tablissement de leur r\u00e9sultat fiscal sont p\u00e9nalis\u00e9es : leur base d\u2019imposition est major\u00e9e de 25 % (application d\u2019un coefficient de 1,25).<\/p>\n<p>La Loi pr\u00e9voit la suppression progressive de cette majoration sur 3 ans. Le coefficient, appliqu\u00e9 au r\u00e9sultat fiscal pour d\u00e9terminer le montant imposable, sera donc de :<\/p>\n<ul>\n<li>1,2 pour l\u2019imposition du r\u00e9sultat 2020,<\/li>\n<li>1,15 pour l\u2019imposition du r\u00e9sultat 2021,<\/li>\n<li>1,1 pour l\u2019imposition du r\u00e9sultat 2022,<\/li>\n<li>1 pour l\u2019imposition du r\u00e9sultat 2023.<\/li>\n<\/ul>\n<\/div>\n<p>Source : Loi de Finances pour 2021, n\u00b0 2020-1721, du 29 d\u00e9cembre 2020, article 34<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/organisme-de-gestion-agree-disparition-en-vue-de-la-majoration-de-25\" target=\"_blank\" rel=\"noopener\">Organisme de gestion agr\u00e9\u00e9 : adieu les sanctions ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/conventionforfait1.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les adh\u00e9rents \u00e0 un organisme de gestion agr\u00e9\u00e9 b\u00e9n\u00e9ficient d\u2019avantages fiscaux, au 1er rang desquels figure la non-application d\u2019une majoration de 25 % du b\u00e9n\u00e9fice imposable. Un avantage amen\u00e9 \u00e0 dispara\u00eetre\u2026<\/p>\n","protected":false},"author":0,"featured_media":4233,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-859","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>Organisme de gestion agr\u00e9\u00e9 : disparition (en vue) de la majoration de 25 % ? - 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\/de\/actualites\/organisme-de-gestion-agree-disparition-en-vue-de-la-majoration-de-25\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Organisme de gestion agr\u00e9\u00e9 : disparition (en vue) de la majoration de 25 % ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les adh\u00e9rents \u00e0 un organisme de gestion agr\u00e9\u00e9 b\u00e9n\u00e9ficient d\u2019avantages fiscaux, au 1er rang desquels figure la non-application d\u2019une majoration de 25 % du b\u00e9n\u00e9fice imposable. 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