词条 | Corporation tax in France |
释义 |
Location of profitsA company is subject to French corporate tax on profits generated in France, in addition to any profit allocated to France by virtue of international tax treaties, after taking into account tax deductible costs. Tax base{{Empty section|date=December 2017}}RateThe 2017 French corporate tax rate was 15% of the taxable income up to and including €38,120, 28% up to €75,000 and above which the rate is 33.3%. By 2020, the whole taxable income of all companies will be taxed at 28%. On 7 November 2017 the French National Assembly approved a new corporate tax. Business with more than €1 billion in sales a year are subject to pay a tax rate with 38.3% instead of 33.3%. If a firm makes more revenue than €3 billion the rate will be 43.3 %.[2] Tax creditsIn 2012 a new tax credit was introduced to make France more competitive. Companies get a tax credit of 7% of total wage & salary costs[3] up to a limit of 2.5 times the minimum salary (in 2017 the minimum salary was €1,460). The effect is to substantially reduce the effective rate of corporation tax. The tax credit amounts to 19 billion euros[4] (about 40% of gross corporate tax take). AllowancesCertain items of income are exempt from corporate tax:
See also
References1. ^https://www.performance-publique.budget.gouv.fr/sites/performance_publique/files/files/documents/ressources_documentaires/SMB/2016/situation_mensuelle_budget_etat_31122016.pdf 2. ^http://www.faz.net/aktuell/wirtschaft/frankreich-nationalversammlung-beschliesst-sondersteuer-fuer-konzerne-15281155.html 3. ^https://www.impots.gouv.fr/portail/international-professionnel/tax-incentives#CETC 4. ^http://www.gouvernement.fr/en/the-cice-gains-momentum External links
2 : Taxation in France|Corporate taxation |
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