{"id":325,"date":"2021-03-19T18:14:01","date_gmt":"2021-03-19T17:14:01","guid":{"rendered":"http:\/\/cabinetbarge.fr\/?p=325"},"modified":"2021-03-19T18:14:01","modified_gmt":"2021-03-19T17:14:01","slug":"les-autres-dispositions","status":"publish","type":"post","link":"https:\/\/cabinetbarge.fr\/index.php\/2021\/03\/19\/les-autres-dispositions\/","title":{"rendered":"Les autres dispositions"},"content":{"rendered":"\n<p class=\"has-accent-color has-text-color\"><strong>IS 2021 : des mesures d\u2019assouplissement !<\/strong><\/p>\n\n\n\n<p>Afin d\u2019anticiper une diminution des r\u00e9sultats 2020 des entreprises, il est possible de moduler le 1er acompte d\u2019IS du 15 mars en fonction du r\u00e9sultat estim\u00e9 de l\u2019exercice clos le 31\/12\/2020 (et non celui du 31\/12\/2019), avec une marge d\u2019erreur de 10 %.<\/p>\n\n\n\n<p>Dans ce cas, le montant du deuxi\u00e8me acompte doit \u00eatre d\u00e9termin\u00e9 de telle mani\u00e8re que la somme de deux premiers acomptes correspondent \u00e0 50 % au moins de l\u2019IS d\u00fb au titre de l\u2019exercice clos le 31\/12\/2020. Ce dispositif optionnel ne n\u00e9cessite aucun formalisme particulier.<\/p>\n\n\n\n<p><strong>De plus, les entreprises \u00e0 l\u2019IS peuvent solliciter d\u00e8s \u00e0 pr\u00e9sent, et avant le d\u00e9p\u00f4t de la liasse, le remboursement des cr\u00e9dits d\u2019imp\u00f4t restituables en 2021.<\/strong><\/p>\n\n\n\n<p class=\"has-accent-color has-text-color\"><strong>Traitement fiscal des frais de t\u00e9l\u00e9travail : des mesures sp\u00e9cifiques sont pr\u00e9vues<\/strong><\/p>\n\n\n\n<p>Pour l\u2019imposition des revenus 2020, il est pr\u00e9cis\u00e9 que les allocations vers\u00e9es par les employeurs aux salari\u00e9s afin de couvrir les frais de t\u00e9l\u00e9travail \u00e0 domicile, sous forme d\u2019indemnit\u00e9s, de remboursements forfaitaires ou encore de remboursement de frais r\u00e9els sont exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu, sous certaines modalit\u00e9s.<\/p>\n\n\n\n<p>Ainsi, par mesure de simplification, ces <strong>allocations sont exon\u00e9r\u00e9es dans la limite de 2,50 \u20ac par jour de t\u00e9l\u00e9travail \u00e0 domicile<\/strong>, soit une exon\u00e9ration de 50 \u20ac pour un mois comprenant 20 jours de t\u00e9l\u00e9travail. En tout \u00e9tat de cause, l\u2019allocation forfaitaire sera pr\u00e9sum\u00e9e exon\u00e9r\u00e9e dans <strong>la limite annuelle de 550 \u20ac.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IS 2021 : des mesures d\u2019assouplissement ! Afin d\u2019anticiper une diminution des r\u00e9sultats 2020 des entreprises, il est possible de moduler le 1er acompte d\u2019IS du 15 mars en fonction du r\u00e9sultat estim\u00e9 de l\u2019exercice clos le 31\/12\/2020 (et non celui du 31\/12\/2019), avec une marge d\u2019erreur de 10 %. Dans ce cas, le montant [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"templates\/template-full-width.php","format":"standard","meta":[],"categories":[10],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les autres dispositions -<\/title>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les autres dispositions -\" \/>\n<meta property=\"og:description\" content=\"IS 2021 : des mesures d\u2019assouplissement ! Afin d\u2019anticiper une diminution des r\u00e9sultats 2020 des entreprises, il est possible de moduler le 1er acompte d\u2019IS du 15 mars en fonction du r\u00e9sultat estim\u00e9 de l\u2019exercice clos le 31\/12\/2020 (et non celui du 31\/12\/2019), avec une marge d\u2019erreur de 10 %. 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