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New content
Consultant portal
Registration
Site identity
Stakeholders
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Payment of tax advance deposits
Legal obligation
14
Valeur d'entreprise, Financière
What are the risks ?
Valeur d'entreprise : 5
Financière : 60 € - 150 €
Financière : 60 % of increase - 2 % of increase
Financière : 5 % of increase
Payment

Scope
The corporation tax (IS) is levied on the profits made during an annual financial year by capital companies (SA, SCA for example) operated in France.

Compulsory taxation at the IS :

Exclusion
Companies are exempt from paying corporate tax installments (tax is paid in one pay)  :
  • when the amount of tax is less than €3,000
  • for newly created or newly taxed corporations, but only for their first fiscal year...Log in to see the rest ...


Authority
DGFIP
Business Tax Service
Responsible
Site director
General manager
Sources
Legal Sources
General Tax code
Other sources
BOFIP
Impots.gouv.fr
Service-public.fr
Calculation in progress...