Description
Accounting managers are often responsible for handling tax filings. To ensure accuracy and make the most of available tax provisions, a solid understanding of regulations and tax forms is essential. Given the frequent changes in tax rules, the process can be complex and mistakes may expose the company to financial or legal risk. This professional training program provides a comprehensive overview of corporate taxation (VAT, corporate income tax, local business tax, payroll-related taxes, etc.). It takes a hands-on approach, using real business cases and practical work on tax forms.Led by a single expert trainer, the course is designed to help you confidently manage your company’s tax declarations upon your return to work. Ongoing support is also available between sessions to answer any questions.
Who is this training for ?
For whom ?
- Responsible for accounting and financial services.
- Chief Accountant.
- Sole accountant.
Training objectives
Training program
- Master the organization of the French tax system
- The different taxes.
- The tax administration: the company's contacts.
- The sources of tax law.
- The calendar of tax declarations.
- Apply regulations regarding
- VAT Definition of taxable transactions.
- The definition of the taxable person.
- Base rules and rates.
- The obligatory fact and liability.
- The scope of application.
- Obligations regarding invoicing and mandatory information on invoices.
- Territoriality for goods and for the provision of services. The reverse charge procedure.
- Manage the right to deduct
- VAT Exercise of the right to deduct.
- Exclusions and restrictions.
- Recovery of foreign VAT.
- Ensure compliance with legal VAT obligations
- Accounting and tax obligations.
- The reconciliation with the DEB.
- The establishment of the DES.
- The CA3 declaration.
- Reconciliation of recorded turnover and declared turnover.
- Payment, electronic payment procedure.
- Receive VAT credit: reimbursement terms
- Declare other taxes paid in annex to the VAT declaration
- The C3S.
- The tax on company vehicles.
- Know the principles of corporate tax
- Taxable persons.
- Territoriality, annuality.
- Exemptions: new businesses, competitiveness clusters.
- Dealing with the differences between the accounting result and the tax result
- On products: patent royalties; financial products; the regime for parent companies and subsidiaries; capital gains or losses on transfers of equity securities.
- On expenses: purchases and external services; depreciation, financial expenses; provisions for depreciation, risks and charges.
- Determine the taxable income and corporate tax taking into account
- Reintegrations and deductions. Net long-term capital gains or losses.
- Deficits that can be carried back or forward and the capping of the attributable deficit.
- Tax credits: the CICE. The regime for transfers of equity securities.
- Complete tables 2058 and 2059 of the tax package
- Determination of the tax result with a profitable or deficit situation: tables 2058 A and B.
- Calculation and monitoring of attributable deficits.
- Pay tax
- Deposits, tax credits, liquidation of IS.
- Social and exceptional contribution on profits.
- Understand the principles of the tax integration regime
- The conditions of access to the regime.
- The practical consequences for the companies of the group.
- The calculation of the IS in an integrated company.
- The treatment of the deficit in an integrated company.
- The principle of calculating the result of the integrated group.
- Control and control the property tax on built properties
- Structure and operation of the main local direct taxes.
- Persons liable and taxable property: definition of real estate.
- Determination of the tax base: the value land rental; cadastral income.
- Declaration obligations.
- Practicing the territorial economic contribution (CET)
- The scope of application of the CET.
- Determine the business property contribution (CFE): taxation of property rental values; applicable reductions and allowances; reporting obligations; tax rate and payment.
- Evaluate the contribution on the added value of companies (CVAE): taxable persons; determine the value added; calculation of the CVAE and reliefs to be submitted and payment.
- Apply CET relief and capping measures.
- Other taxes on buildings.
- Declare taxes based on salaries
- The apprenticeship tax.
- The participation of employers in the construction effort.
- Facing a tax audit
- The preparation of enforceable files.
- The limitation periods.
- The progress of the verification.
- The notification of adjustment and the possible recourses.
- Assessment of prior learning