Micro-bic and micro-bnc regimes is the first regime concerns companies with a turnover excluding tax of less than 72,600 for service provision activities and less than 176,200 for purchase-resale activities. The second regime concerns companies with a turnover excluding tax of less than 72,600 euros. The companies then pay quarterly installments, then an annual adjustment;
The real simplified regime: it concerns companies with turnover between € 176,200 and € 818,000 excluding tax for purchase-resale activities or between € 72,600 and € 247,000 for service provision activities. The companies then pay quarterly installments, then an annual adjustment.
The actual normal regime: it applies to companies generating more than 247,000 euros in turnover for service provision activities or 818,000 euros for purchase-resale activities (or optionally for companies carrying out lower turnover). Companies then subscribe to a monthly Sales tax return. You need to know how to calculate sales tax also.
Lace
The territorial economic contribution (CET) is made up of the business property contribution (CFE) and the business value added contribution (CVAE).
All companies are subject to CET (micro-entrepreneurs are exempt only in the year they start their activity or if their turnover does not exceed 5,000 euros).
The amount of the CFE is determined by the municipality where the business premises are located (depending on the rental value of real estate liable to property tax).
The CVAE is payable only by companies with turnover of more than 500,000 euros.
Other taxes and fees
Your company may be subject to other tax obligations depending on its situation: tax on company vehicles, payroll tax, etc.
Certain events in the life of your company may give rise to registration rights (capital increase, sale of shares, sale of business assets, etc.).
Our advices
It is imperative to establish an annual calendar of tax deadlines for your business. It will allow you, on the one hand, to feed your cash flow plan (which includes all the receipts and disbursements of your company) and will avoid you, on the other hand, administrative burdens (management of reminders) and possible late penalties. In case of cash flow difficulty to settle a tax deadline, contact your tax department to negotiate a spread of your payments.
The taxation of French companies appears to be complex and multi-faceted. Direct taxation, consumption taxation, and local taxation come together. Income tax and corporate tax are thus far from the only taxes paid by companies.
Taxation punctuates the life of companies. It is important to fully understand the basic principles governing each tax and duty. The various deadlines must be anticipated, and the tax choices properly considered. This section deciphers for you the main rules governing corporate taxation: the taxation of results, the operation of Sales tax, or the taxation of dividends.
