{"id":865,"date":"2021-01-05T05:53:00","date_gmt":"2021-01-05T04:53:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/cotisation-sur-la-valeur-ajoutee-baisse-en-2021\/"},"modified":"2021-04-21T03:00:53","modified_gmt":"2021-04-21T01:00:53","slug":"cotisation-sur-la-valeur-ajoutee-baisse-en-2021","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/cotisation-sur-la-valeur-ajoutee-baisse-en-2021\/","title":{"rendered":"Cotisation sur la valeur ajout\u00e9e : baisse en 2021 ?"},"content":{"rendered":"<p >La cotisation sur la valeur ajout\u00e9e, due par les entreprises qui r\u00e9alisent au moins 500 000 \u20ac de chiffre d\u2019affaires, est revue \u00e0 la baisse pour 2021. Ce qui entra\u00eene quelques cons\u00e9quences\u2026<\/p>\n<div>\n<h2>Cotisation sur la valeur ajout\u00e9e : un taux divis\u00e9 par 2 !<\/h2>\n<p>La Loi de Finances pour 2021 am\u00e9nage le bar\u00e8me de la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE).<\/p>\n<p>Pour le calcul de la CVAE, le taux d\u2019imposition sera divis\u00e9 par 2 pour les cotisations dues \u00e0 compter de 2021, selon le bar\u00e8me suivant :<\/p>\n<div align=\"center\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"3\" valign=\"top\" width=\"604\">\n<p ><strong>Bar\u00e8me de la cotisation sur la valeur ajout\u00e9e<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\" valign=\"top\" width=\"132\">\n<p ><strong>Montant du chiffre d\u2019affaires HT<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" colspan=\"2\" valign=\"top\" width=\"472\">\n<p ><strong>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" valign=\"top\" width=\"227\">\n<p ><strong>Jusqu\u2019en 2020<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" valign=\"top\" width=\"245\">\n<p ><strong>A partir de 2021<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" valign=\"top\" width=\"132\">\n<p>&lt; 500\u2009K\u20ac<\/p>\n<\/td>\n<td style=\"text-align: center;\" valign=\"top\" width=\"227\">\n<p>0 %<\/p>\n<\/td>\n<td style=\"text-align: center;\" valign=\"top\" width=\"245\">\n<p>0 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" valign=\"top\" width=\"132\">\n<p>500\u2009K\u20ac \u2264 CA \u2264 3\u2009M\u20ac<\/p>\n<\/td>\n<td style=\"text-align: center;\" valign=\"top\" width=\"227\">\n<p>[0,5 % \u00d7 (CA \u2013 500K\u20ac)] \/ 2,5 M\u20ac]<\/p>\n<\/td>\n<td style=\"text-align: center;\" valign=\"top\" width=\"245\">\n<p>[0,25 % \u00d7 (CA \u2013 500K\u20ac)] \/ 2,5 M\u20ac]<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"132\">\n<p >3\u2009M\u20ac &lt; CA \u2264 10\u2009M\u20ac<\/p>\n<\/td>\n<td style=\"text-align: center;\" valign=\"top\" width=\"227\">\n<p>[0,9 % \u00d7 (CA \u2013 3\u2009M\u20ac) \/ 7\u2009M\u20ac] + 0,5 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"245\">\n<p >[0,45 % \u00d7 (CA \u2013 3\u2009M\u20ac) \/ 7\u2009M\u20ac] + 0,25 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" valign=\"top\" width=\"132\">\n<p>10\u2009M\u20ac &lt; CA \u2264 50M\u20ac<\/p>\n<\/td>\n<td style=\"text-align: center;\" valign=\"top\" width=\"227\">\n<p>[0,1 % \u00d7 (CA \u2013 10\u2009M\u20ac) \/ 40\u2009M\u20ac] + 1,4 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"245\">\n<p >[0,05 % \u00d7 (CA \u2013 10\u2009M\u20ac) \/ 40\u2009M\u20ac] + 0,7 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"132\">\n<p >&gt; 50\u2009M\u20ac<\/p>\n<\/td>\n<td style=\"text-align: center;\" valign=\"top\" width=\"227\">\n<p>1,5 %<\/p>\n<\/td>\n<td valign=\"top\" width=\"245\">\n<p >0,75 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Dans le m\u00eame temps, le taux de la taxe pour frais de chambres de commerce et d\u2019industrie, fix\u00e9 \u00e0 1,73 % en 2020, est port\u00e9 \u00e0 3,46 % pour les cotisations dues \u00e0 partir de 2021.<\/p>\n<p>La modification du bar\u00e8me de la CVAE entra\u00eene les cons\u00e9quences suivantes :<\/p>\n<ul>\n<li>lorsque le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 2 M\u20ac, la CVAE est diminu\u00e9e de 1 000 \u20ac : ce d\u00e9gr\u00e8vement sera ramen\u00e9 \u00e0 500 \u20ac \u00e0 partir de 2021 ;<\/li>\n<li>le montant de la CVAE minimale, fix\u00e9 \u00e0 250 \u20ac, sera ramen\u00e9 \u00e0 125 \u20ac ;<\/li>\n<li>pour les acomptes dus \u00e0 compter de 2022, le seuil d\u2019exigibilit\u00e9, fix\u00e9 jusqu\u2019\u00e0 pr\u00e9sent \u00e0 3 000 \u20ac, est ramen\u00e9 \u00e0 1 500 \u20ac : d\u00e8s lors que la CVAE sera d\u2019un montant sup\u00e9rieur \u00e0 1 500 \u20ac, l\u2019entreprise devra verser deux acomptes (en juin et en septembre), chacun \u00e9tant \u00e9gal \u00e0 la moiti\u00e9 de la CVAE nette due au titre de l\u2019ann\u00e9e d\u2019imposition ;<\/li>\n<li>le coefficient de pond\u00e9ration (qui b\u00e9n\u00e9ficie aux entreprises qui disposent de locaux ou emploient des salari\u00e9s exer\u00e7ant leur activit\u00e9 plus de 3 mois dans plusieurs communes) appliqu\u00e9 \u00e0 la valeur locative des immobilisations industrielles \u00e9valu\u00e9es selon la valeur comptable, passe de 21 \u00e0 42 (dispositif applicable pour le calcul de la r\u00e9partition de la cotisation entre les communes concern\u00e9es).<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> Loi de Finances pour 2021, n\u00b0 2020-1721, du 29 d\u00e9cembre 2020, article 8<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/cotisation-sur-la-valeur-ajoutee-baisse-en-2021\" target=\"_blank\" rel=\"noopener\">Cotisation sur la valeur ajout\u00e9e : baisse en 2021 ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/calculprevoyance.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La cotisation sur la valeur ajout\u00e9e, due par les entreprises qui r\u00e9alisent au moins 500 000 \u20ac de chiffre d\u2019affaires, est revue \u00e0 la baisse pour 2021. Ce qui entra\u00eene quelques cons\u00e9quences\u2026<\/p>\n","protected":false},"author":0,"featured_media":4243,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-865","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>Cotisation sur la valeur ajout\u00e9e : baisse en 2021 ? - 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\/cotisation-sur-la-valeur-ajoutee-baisse-en-2021\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cotisation sur la valeur ajout\u00e9e : baisse en 2021 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La cotisation sur la valeur ajout\u00e9e, due par les entreprises qui r\u00e9alisent au moins 500 000 \u20ac de chiffre d\u2019affaires, est revue \u00e0 la baisse pour 2021. 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