{"id":1926,"date":"2022-12-05T08:00:01","date_gmt":"2022-12-05T07:00:01","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1926"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"avis-d-imposition-cfe-2022","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1926","title":{"rendered":"Avis d\u2019imposition CFE 2022"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1926\" class=\"elementor elementor-1926\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-32baf88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32baf88\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d6a7fa\" data-id=\"3d6a7fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6e2dd0 elementor-widget elementor-widget-heading\" data-id=\"a6e2dd0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de novembre 2022<br><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d926d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d926d4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb2040e\" data-id=\"cb2040e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79915d5 elementor-widget elementor-widget-heading\" data-id=\"79915d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s fiscales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71bd922 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71bd922\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4f12d7\" data-id=\"b4f12d7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-626bf73 elementor-widget elementor-widget-heading\" data-id=\"626bf73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Avis d'imposition CFE 2022<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bd7a839 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd7a839\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7219935\" data-id=\"7219935\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-755d819 elementor-widget elementor-widget-text-editor\" data-id=\"755d819\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les avis d&rsquo;imp\u00f4t 2022 de CFE et\/ou d&rsquo;IFER sont consultables en ligne depuis le site <a href=\"https:\/\/www.impots.gouv.fr\/accueil\">impots.gouv.fr<\/a>. <img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u27a1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/27a1.svg\"> <em>espace professionnel<\/em>.<\/p>\n<p>La date limite de paiement est fix\u00e9e&nbsp;au&nbsp;:<\/p>\n<ul>\n<li><strong>15 d\u00e9cembre 2022 <\/strong>en paiement direct en ligne,<\/li>\n<li><strong>27 d\u00e9cembre 2022 <\/strong>si le pr\u00e9l\u00e8vement automatique \u00e0 l\u2019\u00e9ch\u00e9ance a \u00e9t\u00e9 mis en place,<\/li>\n<li>Pour un montant sup\u00e9rieur \u00e0 3&nbsp;000 \u20ac, l\u2019entreprise a vers\u00e9 un premier acompte \u00e9gal \u00e0 50% de la CFE avant le <strong>15 juin 2022<\/strong>, le solde restant est vers\u00e9 avant le <strong>15 d\u00e9cembre 2022<\/strong>.<\/li>\n<\/ul>\n<p><u>RAPPELS GENERAUX<\/u><\/p>\n<p><img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u25b6\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25b6.svg\"> La <strong>cotisation fonci\u00e8re des entreprises<\/strong>&nbsp;(CFE) est un imp\u00f4t local d\u00fb par&nbsp;<strong>toute entreprise et personne exer\u00e7ant une activit\u00e9 professionnelle non salari\u00e9e<\/strong>, sauf exon\u00e9ration \u00e9ventuelle.<br>Elle constitue avec la cotisation sur la valeur ajout\u00e9e des entreprises (CVAE), l&rsquo;une des 2 composantes de la contribution \u00e9conomique territoriale (CET).<\/p>\n<p><img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u25b6\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25b6.svg\"> Les activit\u00e9s de <strong>location ou de sous-location d&rsquo;immeubles nus<\/strong>&nbsp;sont concern\u00e9es par la CFE lorsqu&rsquo;elles g\u00e9n\u00e8rent un chiffre d&rsquo;affaires ou des recettes brutes hors taxes d&rsquo;au moins&nbsp;100 000&nbsp;\u20ac.<br>En revanche, la CFE&nbsp;<strong>ne concerne pas<\/strong>&nbsp;les activit\u00e9s de location et de sous-location d&rsquo;immeubles&nbsp;<strong>nus \u00e0 usage d&rsquo;habitation<\/strong>.<br>La CFE&nbsp;<strong>ne concerne pas<\/strong>&nbsp;non plus la location meubl\u00e9e de certains logements qui <strong>font partie de la r\u00e9sidence principale du propri\u00e9taire<\/strong>.<br>Une entreprise est&nbsp;<strong>exon\u00e9r\u00e9e de CFE l&rsquo;ann\u00e9e de sa cr\u00e9ation<\/strong>. Ensuite, sa base d&rsquo;imposition est r\u00e9duite de moiti\u00e9 l&rsquo;ann\u00e9e suivante.<\/p>\n<p><img decoding=\"async\" role=\"img\" class=\"emoji\" alt=\"\u25b6\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/25b6.svg\"> Base d\u2019imposition de la CFE : elle est bas\u00e9e sur la <strong>valeur locative <\/strong>des biens immobiliers utilis\u00e9s par l\u2019entreprise en ann\u00e9e N-2.<br>La cotisation minimale due en 2022 par l\u2019entreprise en 2022 est comprise <strong>entre 227 \u20ac et 7&nbsp;046 \u20ac<\/strong>, selon son chiffre d\u2019affaires et sa localit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de novembre 2022 Actualit\u00e9s fiscales Avis d&rsquo;imposition CFE 2022 Les avis d&rsquo;imp\u00f4t 2022 de CFE et\/ou d&rsquo;IFER sont consultables en ligne depuis le site impots.gouv.fr. espace professionnel. La date limite de paiement est fix\u00e9e&nbsp;au&nbsp;: 15 d\u00e9cembre 2022 en paiement direct en ligne, 27 d\u00e9cembre 2022 si le pr\u00e9l\u00e8vement automatique \u00e0 l\u2019\u00e9ch\u00e9ance a [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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