Maître Valérie CUNHA

Avocat au barreau de Nice

Avocat titulaire d'un certificat de spécialisation en Droit du travail et social

Compétences : Droit du travail et social, Droit du dommage corporel, Droit de la famille, des personnes et de leur patrimoine, Droit immobilier, Droit du crédit et de la consommation, Procédure d'appel, Procédure civile, Droit des sociétés

Barreau : Nice

Adresse : 17 Avenue Edouard VII 06500 MENTON

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Publié le 19/01/2017

Loi de finances 2017 : connaissez-vous les principales mesures fiscales pour les professionnels ?

Article juridique - Droit fiscal et droit douanier

Par Me Valérie CUNHA

Loi de finances 2017 : connaissez-vous les principales mesures fiscales pour les professionnels ?

Adoptée le 29 décembre 2016, la loi de finances 2017 a modifié ou créé plusieurs mesures fiscales. Tour d'horizon des principales mesures qui concernent les entreprises et les associations :

Baisse de l’impôt sur les sociétés

Le taux normal de l’impôt sur les sociétés diminue progressivement : il est abaissé à 28 % pour les TPE et PME jusqu'à 75 000 euros de bénéfice, dès 2017. Le taux de 28 % sera étendu aux bénéfices de toutes les entreprises d'ici 2020.

Renforcement du CICE

Le taux du crédit d’impôt pour la compétitivité et l’emploi (CICE) a augmenté de 6 à 7 % depuis le 1er janvier 2017. Cela représente un allégement supplémentaire pour les entreprises de 3,1 milliards.

Compte PME Innovation : avantages fiscaux pour les business angels

Grâce au compte PME Innovation, les business angels peuvent bénéficier d’avantages fiscaux s’ils investissent dans des PME innovantes tout en mettant à disposition leurs compétences et leur expertise, ainsi que leur réseau relationnel.

Prolongation des mesures fiscales pour les jeunes entreprises innovantes

Les mesures fiscales et sociales concernant les entreprises répondant aux critères du statut de jeune entreprise innovante (JEI) sont prolongées de trois ans, soit jusqu'au 31 décembre 2019.

Secteur associatif : crédit d’impôt de taxe sur les salaires

Pour les associations et organismes d’intérêt public, un nouveau crédit d’impôt est mis en place sur les taxes des salaires. Ce crédit d’impôt a un taux de 4 %.