Description
The determination and management of tax income requires a good mastery of the rules and mechanisms of direct corporate taxation. Calculating and managing tax results means making choices taking into account several parameters. This training covers corporate tax in a comprehensive manner, it is oriented towards immediate application of the knowledge acquired by favoring practical cases and direct transposition onto tax forms.
Who is this training for ?
For whom ?
Chief accountant. Accounting manager. Sole accountant.
Prerequisites
None.
Training objectives
Training program
- Know the principles of corporate tax
- Taxable persons.
- Territoriality, annuality.
- The scheme for determining the tax result.
- Process deductible expenses
- Conditions for deductibility of expenses.
- Identification of non-deductible expenses.
- Conditions for deductibility specific to certain expenses.
- Delimiting the taxation of products The rule for attaching debts.
- The special regime for parent companies and subsidiaries.
- The regime for long-term capital gains and losses applicable: to transfers of fixed assets; to royalties from licenses and patents; to equity securities.
- Determine the tax result and corporate tax taking into account: Reinstatements and deductions.
- Net long-term capital gains or losses.
- Deficits that can be carried back or forward.
- Capping of attributable deficits.
- Tax credits (CICE, ...).
- Additional contributions.
- Complete tables 2058 and 2059 of the tax package
- Determination of the tax result with a profitable or deficit situation.
- Calculation and monitoring of capital gains or losses on transfers of fixed assets: tables 2059.
- Pay tax
- Deposits, tax credits, liquidation of IS.
- Social contribution on profits.
