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\author{KatiaLuna}
\pdfinfo{
  /Title (comptabilite-1-impot-sur-les-benefices.pdf)
  /Creator (Cheatography)
  /Author (KatiaLuna)
  /Subject (Comptabilité 1 : Impôt sur les bénéfices Cheat Sheet)
}

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    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Comptabilité 1 : Impôt sur les bénéfices Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{KatiaLuna} via \textcolor{DarkBackground}{\uline{cheatography.com/128141/cs/25054/}}}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}KatiaLuna \\
  \uline{cheatography.com/katialuna} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 4th November, 2020.\\
   Updated 4th November, 2020.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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\mymulticolumn{2}{x{8.4cm}}{\bf\textcolor{white}{Taux de l'IS * bénéf imposable}}  \tn
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\mymulticolumn{2}{x{8.4cm}}{{\bf{Bénéfice imposable}} = total des produits – total des charges} \tn 
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% Row 1
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\mymulticolumn{2}{x{8.4cm}}{{\bf{Bénéfice fiscal}}= bénéfice comptable + charges non déductibles – produits non imposables} \tn 
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{\bf{28\%}} en générale & Il doit passer à 26,5\%, en 2021, et à 25\% en 2022. \tn 
% Row Count 3 (+ 3)
% Row 1
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Les PME dont le {\bf{chiffre d'affaire \textless{} 7,63 millions d'euros}} et qui remplissent certaines conditions: & soumises à un taux réduit d'IS de {\bf{15\%}} pour les bénéfice compris entre {\bf{0 et 38 120€}} \tn 
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aux dates limites suivantes & 15 mars \tn 
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% Row 1
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 & 15 juin \tn 
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 & 15 septembre \tn 
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 & 15 décembre \tn 
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Taux de l'IS de chaque acompte & 28\% / 4 ={\bf{7\%}} \tn 
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1 er acompte calculé= & calculé sur le{\bf{bénéfice fiscale de N-2}} (15 mars) \tn 
% Row Count 3 (+ 3)
% Row 1
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2 ème acompte calculé= & calculé sur le {\bf{bénéfice fiscal de N-1}} + régularisation du {\bf{1er acompte}} \tn 
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3 ème et 4ème acompte calculé & calculé sur le {\bf{bénéfice fiscal de N-1}} \tn 
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Calcul de l'{\bf{IS dû}} au titre de N ; le {\bf{31 décembre}} & bénéfice fiscal {\bf{N * }} taux d'IS applicable ({\bf{28\%}}) \tn 
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Eventuellement paiement du {\bf{solde de l'IS}} & {\bf{IS dû - (somme des 4 acomptes)}} \tn 
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pour les 4 acomptes & on {\bf{débite}} le compte {\bf{444 }}état impôt sur les bénéffices & on {\bf{crédite}} le compte {\bf{512}} \tn 
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31 déc & on {\bf{débite}} le compte {\bf{695}} impôt sur les bénéfices & on {\bf{crédite}} le compte {\bf{444}} impôt sur les bénéfices \tn 
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S'il y a une 6e écriture & on {\bf{débite}} compte {\bf{444}} & on {\bf{crédite}} le compte {\bf{512}} banque \tn 
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% That's all folks
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