Friday, October 4, 2013

Specific effective provisions are made for certain catering trailers rental investments and ultra-m

Fiscal measures "NDC
Home NDC Presentation Instances The President The Office The Board of Directors The NDC in the Official Unions affiliated bodies and Associate Members History The Professions Definition Professional Sectors The Legal Sector Health Sector Technology Sector Framework sector The Life CNaPL Europe in Canvas Funds Regional Chambers Alsace Aquitaine Auvergne Brittany Burgundy Center Champagne-Ardenne catering trailers Corsica Franche-Comte Haute-Normandie Îles-de-France Languedoc-Roussillon Limousin catering trailers Lorraine Midi-Pyrenees catering trailers Nord Pas de Calais Pays de la Loire Picardie Poitou-Charentes Provence-Alpes-Côte d'Azur Rhone-Alpes News Contact
Hile the ministers received their letters for the 2014 budget framework, the measures adopted and implemented in the Finance Act and applicable from this year weigh heavily in the budgets of independent catering trailers professionals.
As the income tax collected in 2013, the overall ceiling for certain tax benefits relating to income tax is subject to a further reduction in its amount and its scope is laid the total amount of tax benefits available to a taxpayer in respect of a year is now limited to 10 000 (instead of 18 000 + 4% of taxable income) The previous ceiling of 18,000 is maintained for tax in favor of overseas investments and capital subscriptions SOFICA reductions catering trailers Malraux the tax reduction is not taken into account in the overall cap.
Specific effective provisions are made for certain catering trailers rental investments and ultra-marine in order not to penalize catering trailers investment decisions incurred before 1 January 2013.
The list of items to be included in the income tax reference is extended to: As of 2012, the allowance for holding period on capital gains leaders retiring, capital gains of non-SMEs Residents yielding substantial shareholdings (subject to withholding tax of 19%) and real estate gains made occasionally by non-residents (subject to the levy of 33.1 / 3) in 2013, the abatement holding period for newly imposed on gains from the sale of securities are now subject to the sliding scale.
As the income tax of 2012, holders of profit shares who opt for the flat-rate assessment of their vehicle expenses will be subject to the new rate per kilometer set for employees. catering trailers
The law also provides for the nature of the costs not covered by the flat rate, which is expected to cover the full cost of the vehicle by an employee, with the exception of: tolls, garage or parking space of related annual interest credit purchase of the vehicle used.
When employees are not applying the flat rate, fees other than tolls, garage or parking catering trailers and related annual interest credit purchase used vehicle is subject to a cap. 5 ceiling deduction of actual expenses is equal to the amount that would be deductible under the flat rate at the same distance for a vehicle to 7 HP.
Taxpayers ended their year ended 31 December, the sales or revenue in 2011 is above 230 000 will be required to make the declaration and payment of VAT for electronic transactions as of January 1, 2013.
Taxpayers VAT taxpayers whose turnover or revenue is below the threshold of 230 000 HT have the option to voluntarily submit to the remote statement and electronic payment of VAT or only TV-reporting .
For companies subject to VAT and corporate income tax, the amount of revenue to keep the sum of the data recorded on the statements of results (Form No. 2052 - FL line labeled "number of Net sales "or Form No. 2033-B: sum of data entered on lines 210, 214 and 218).
For companies subject catering trailers to VAT and income tax (BIC, BNC, BA, property income), sales or revenue to remember is that shown on the declarations made in 2012 under the taxation of income earned in 2011.
News Statement catering trailers by the President of the Conference of the NDC Pension Reform catering trailers CARMF The CNAF sign with the new State Convention objectives and management

No comments:

Post a Comment