{"id":2450,"date":"2019-11-26T10:34:14","date_gmt":"2019-11-26T09:34:14","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=2450"},"modified":"2019-11-26T10:34:14","modified_gmt":"2019-11-26T09:34:14","slug":"cotisation-fonciere-entreprises-guide","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/featured\/cotisation-fonciere-entreprises-guide\/","title":{"rendered":"La Cotisation Fonci\u00e8re des Entreprises : le guide"},"content":{"rendered":"\n<p class=\"justification_texte\">Chaque ann\u00e9e, les personnes physiques ou morales qui exercent une activit\u00e9 non salari\u00e9e sont redevables de la Cotisation Fonci\u00e8re des Entreprises (CFE), l&rsquo;une des deux composantes de la Contribution \u00c9conomique Territoriale (CET) et de <a href=\"https:\/\/ipaidthat.io\/mag\/featured\/comment-declarer-cotisation-valeur-ajoutee\/\">la Cotisation sur la Valeur Ajout\u00e9e des Entreprises<\/a> (CVAE). Pour simplifier vos d\u00e9marches administratives, nous avons recens\u00e9 dans cet article <strong>les modalit\u00e9s et les d\u00e9marches n\u00e9cessaires au processus comptable li\u00e9 \u00e0 la CFE<\/strong>.<\/p>\n\n\n\n<h2 style=\"font-size:35px;\">\n<span class=\"underline--hover\">\n1. Quelques g\u00e9n\u00e9ralit\u00e9s sur la Cotisation Fonci\u00e8re des Entreprises\n<\/span>\n<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><u><strong>Qui est concern\u00e9 ?<\/strong><\/u><\/h3>\n\n\n\n<p class=\"justification_texte\"><strong>La Cotisation Fonci\u00e8re des Entreprises\nconcerne les entreprises et les particuliers qui exercent une activit\u00e9\nprofessionnelle non salari\u00e9e.<\/strong> Il peut s\u2019agir des entrepreneur(e)s individuel(les), des\nsoci\u00e9t\u00e9s, des associations, des fondations, des entreprises publiques ayant une\nactivit\u00e9 industrielle, commerciale, agricole, artisanale ou lib\u00e9rale.<\/p>\n\n\n\n<p class=\"justification_texte\">L\u2019activit\u00e9 de l\u2019entreprise doit \u00eatre exerc\u00e9e en France de fa\u00e7on habituelle, \u00e0 titre professionnel, et l\u2019entrepreneur ne doit pr\u00e9tendre \u00e0 aucun versement de salaire.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><u><strong>Les soci\u00e9t\u00e9s exon\u00e9r\u00e9es de CFE<\/strong><\/u><\/h3>\n\n\n\n<p class=\"justification_texte\"><strong>Certaines soci\u00e9t\u00e9s peuvent \u00eatre exon\u00e9r\u00e9es\nde CFE de mani\u00e8re permanente ou temporaire.<\/strong><\/p>\n\n\n\n<p class=\"justification_texte\">Sous r\u00e9serve de respecter certaines conditions, les entreprises ou personnes suivantes sont exon\u00e9r\u00e9es de la Cotisation Fonci\u00e8re des Entreprises de fa\u00e7on <strong>permanente<\/strong>\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Les exploitants agricoles, certaines coop\u00e9ratives agricoles et leurs unions,<\/li><li>Les artisans travaillant pour les particuliers ou pour leur compte avec des mati\u00e8res leur appartenant, <\/li><li>Les chauffeurs de taxis ou d&rsquo;ambulances, <\/li><li>Les vendeurs \u00e0 domicile ind\u00e9pendants dont la r\u00e9mun\u00e9ration brute totale est inf\u00e9rieure \u00e0 6.686 \u20ac,<\/li><li>Certains \u00e9tablissements priv\u00e9s d&rsquo;enseignement sous contrat avec l&rsquo;\u00c9tat ou reconnus d&rsquo;utilit\u00e9 publique,<\/li><li>Les peintres, sculpteurs, graveurs, dessinateurs, photographes, auteurs, compositeurs, chor\u00e9graphes, traducteurs, <\/li><li>Les disquaires ind\u00e9pendants, <\/li><li>Les \u00e9tablissements de vente de livres neufs au d\u00e9tail poss\u00e9dant le label de librairie ind\u00e9pendante, <\/li><li>Les m\u00e9decins et auxiliaires de sant\u00e9 ouvrant un cabinet secondaire dans un d\u00e9sert m\u00e9dical, <\/li><li>Certaines activit\u00e9s de presse.<\/li><\/ul>\n\n\n\n<p class=\"justification_texte\">D\u2019autres entrepreneurs sont susceptibles de b\u00e9n\u00e9ficier de fa\u00e7on<strong> temporaire<\/strong> d\u2019une exon\u00e9ration de CFE. Il s\u2019agit notamment\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Des entreprises nouvelles,<\/li><li>Des entreprises implant\u00e9es dans les zones d&rsquo;aide \u00e0 finalit\u00e9\nr\u00e9gionale, d&rsquo;aide \u00e0 l&rsquo;investissement des petites et moyennes entreprises, de\nrevitalisation rurale, urbaines sensibles ou dans les quartiers prioritaires de\nla politique de la ville, urbaines de premi\u00e8re, deuxi\u00e8me ou troisi\u00e8me\ng\u00e9n\u00e9ration,<\/li><li>Des m\u00e9decins, des auxiliaires m\u00e9dicaux et des v\u00e9t\u00e9rinaires,<\/li><li>Des jeunes entreprises innovantes et les jeunes entreprises\nuniversitaires,<\/li><li>Des entreprises situ\u00e9es en Corse,<\/li><li>Les entreprises implant\u00e9es dans les bassins d&#8217;emploi \u00e0\nredynamiser, dans les zones de restructuration de la d\u00e9fense ou dans les zones\nfranches d&rsquo;activit\u00e9s de Guadeloupe, Guyane, Martinique, La R\u00e9union ou Mayotte.<\/li><\/ul>\n\n\n\n<p><u><a href=\"https:\/\/www.service-public.fr\/professionnels-entreprises\/vosdroits\/F23547\">Retrouvez ici la liste compl\u00e8te des activit\u00e9s concern\u00e9es.<\/a><\/u><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/ipaidthat.io\/fr\/?utm_source=mag&amp;utm_campaign=banniere&amp;utm_content=banniere\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2019\/07\/banni\u00e8re-jaune-blog-1024x57.jpg\" alt=\"banni\u00e8re-jaune-blog\" class=\"wp-image-569\"\/><\/a><\/figure>\n\n\n\n<h2 style=\"font-size:35px;\">\n<span class=\"underline--hover\">\n2. Le calcul et la base d&rsquo;imposition de la CFE\n<\/span>\n<\/h2>\n\n\n\n<p class=\"justification_texte\"><strong>La CFE se base sur la valeur locative des\nbiens immobiliers ayant servi \u00e0 l\u2019activit\u00e9 professionnelle de l\u2019entreprise.<\/strong> Le taux d\u2019imposition est fix\u00e9 soit par la\ncommune soit par l&rsquo;EPCI o\u00f9 le redevable a des biens imposables.<\/p>\n\n\n\n<p class=\"justification_texte\">Pour\nd\u00e9terminer la valeur locative des locaux professionnels, la commune ou l\u2019EPCI\nse base sur une <strong>grille tarifaire<\/strong>\nclassant les locaux \u00e0 usage professionnel ou commercial selon diff\u00e9rents\ncrit\u00e8res : magasins de grande surface, lieux de vente, lieux de stockage,\narri\u00e8re-boutique d&rsquo;un local commercial, stockage de marchandises, etc.<\/p>\n\n\n\n<p class=\"justification_texte\">Aujourd\u2019hui,\ncette valeur tient compte du <strong>prix moyen\nde location<\/strong> pratiqu\u00e9 au cours d&rsquo;une p\u00e9riode donn\u00e9e selon une m\u00e9thode\ncomptable bas\u00e9e sur le prix de revient des immobilisations. <\/p>\n\n\n\n<p class=\"justification_texte\">Pour 2019, <strong>la base minimum de CFE<\/strong> en fonction du chiffre d&rsquo;affaires ou des recettes est la suivante\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Pour un CA jusqu&rsquo;\u00e0 10.000 \u20ac, le montant de la CFE est compris\nentre 218 \u20ac et 519 \u20ac<\/li><li>Pour un CA de 10.001 \u20ac \u00e0 32.600 \u20ac, le montant de la CFE est\ncompris entre 218 \u20ac et 1.037 \u20ac<\/li><li>Pour un CA de 32.601 \u20ac \u00e0 100.000 \u20ac, le montant de la CFE est\ncompris entre 218 \u20ac et 2.179 \u20ac<\/li><li>Pour un CA de 100.001 \u20ac et 250.000 \u20ac, le montant de la CFE est\ncompris entre 218 \u20ac et 3.632 \u20ac<\/li><li>Pour un CA de 250.001 \u20ac \u00e0 500.000 \u20ac, le montant de la CFE est\ncompris entre 218 \u20ac et 5.187 \u20ac<\/li><li>\u00c0 partir de 500.001 \u20ac de CA, le montant de la CFE est compris\nentre 218 et 6.745 \u20ac.<\/li><\/ul>\n\n\n\n<p class=\"justification_texte\">Chaque ann\u00e9e, il est n\u00e9cessaire de <strong>compl\u00e9ter la d\u00e9claration 1447-M<\/strong> (ou le Cerfa n\u00b0 14031#09) <strong>en ligne sur votre compte fiscal<\/strong> et de la d\u00e9poser avant le deuxi\u00e8me jour ouvr\u00e9 suivant le premier mai. La CFE est <strong>\u00e0 payer directement via votre compte en ligne<\/strong>. <\/p>\n\n\n\n<p><u><a href=\"https:\/\/www.impots.gouv.fr\/portail\/professionnel\/cet-cfe-et-cvae\">Pour plus de d\u00e9tails concernant la proc\u00e9dure et le mode de paiement, vous pouvez consulter cette page.<\/a><\/u><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:35px;\">\n<span class=\"underline--hover\">\n3. Cas particulier pour les micro-entrepreneurs \n<\/span>\n<\/h2>\n\n\n\n<p class=\"justification_texte\">Les\nmicro-entrepreneurs sont \u00e9galement soumis \u00e0 la Cotisation Fonci\u00e8re des Entreprises,\nmais depuis le 1er janvier 2019, les entreprises dont le montant de chiffre\nd&rsquo;affaires ne d\u00e9passe pas les 5.000 \u20ac sont exon\u00e9r\u00e9es de la cotisation minimum. <\/p>\n\n\n\n<p class=\"justification_texte\">\u00c0\nnouveau, l\u2019avis de CFE est \u00e0 consulter via votre compte professionnel.<\/p>\n\n\n\n<p class=\"justification_texte\">L\u2019heure approche et il est bient\u00f4t temps de penser\n\u00e0 solder votre CFE. Comme chaque ann\u00e9e, celle-ci doit \u00eatre r\u00e9gl\u00e9e au plus tard\nle 15 d\u00e9cembre en tenant compte de l&rsquo;\u00e9ventuel acompte vers\u00e9. Alors sans plus\nattendre, rendez-vous sur votre compte fiscal professionnel et v\u00e9rifiez o\u00f9 vous\nen \u00eates&nbsp;!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chaque ann\u00e9e, les personnes physiques ou morales qui exercent une activit\u00e9 non salari\u00e9e sont redevables de la Cotisation Fonci\u00e8re des Entreprises (CFE), l&rsquo;une des deux composantes de la Contribution \u00c9conomique Territoriale (CET) et de la Cotisation sur la Valeur Ajout\u00e9e des Entreprises (CVAE). Pour simplifier vos d\u00e9marches administratives, nous avons recens\u00e9 dans cet article les [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,7],"tags":[],"class_list":["post-2450","post","type-post","status-publish","format-standard","hentry","category-featured","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La Cotisation Fonci\u00e8re des Entreprises : le guide | Le MAG<\/title>\n<meta name=\"description\" content=\"Chaque ann\u00e9e, les entrepreneurs sont redevables de la Cotisation Fonci\u00e8re des Entreprises (CFE). 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