Description

Local taxes that affect businesses represent a significant tax burden that must be controlled. This training covers the operating, reporting and control mechanisms of the territorial economic contribution (CET) composed of the business property contribution (CFE) and the business value added contribution (CVAE). It also addresses the property tax on built properties (TFPB) and other taxes on buildings. You will thus be able to optimize the amount of tax by using all the possibilities of relief and reduction and effectively control tax notices.

Who is this training for ?

For whom ?

Accounting and financial manager, establishment accountant, sole accountant responsible for monitoring the local taxation applicable in the company.

Prerequisites

None.

Training objectives

Identify those liable for local taxes.

Determine the tax bases.

Prepare the declaration.

Check the tax notices.

Master the practical arrangements for obtaining relief.

Know the other taxes on buildings .

Training program

• Control the property tax on built properties
  • Operation of the main local direct taxes.
  • Persons liable and taxable property: definition of real estate.
  • Determination of the tax base: the land rental value ; cadastral income.
  • Updating and revaluation of rental values.
  • Declaration obligations.
  • Calculating the tax to be paid.
• Define the CET and its scope of application Structure of the CET.
  • Scope of application of the CET.
  • Taxable persons and activities.
  • Measures associated with the CET: taxation of network companies and tax on room charges of commerce and industry.
  • Main reliefs: capping based on added value.
• Determine the property tax for businesses Taxation on property rental values.
  • Taxable real estate assets: concept of availability of assets.
  • Reductions, applicable allowances and minimum contribution.
  • Declaration obligations -M and -C and payment.
• Evaluate the contribution on the added value of companies (CVAE) Taxable people and activities.
  • Calculate the added value: reference period; turnover to be retained; income and expenses to be included in the calculation of the VA.
  • Calculation of the CVAE and reductions.
  • Declaration and payment.
• Calculate and pay other property taxes
  • Urban planning taxes.
  • The tax on offices.
  • The % tax on buildings and greater Paris.
  • TASCOM.