Impôts - Taxe Professionnelle : L’Etat me la met profond

Je viens de recevoir la taxe professionnelle, taxe réservée aux entreprises. Il s’agit de la seconde année d’existence de ma modeste société multimédia / audiovisuel (e-concept), me consacrant la majorité du temps, pour l’instant, à mes études.

  • La première année, chaque société est exonérée de paiement pour la taxe professionnelle.
  • La seconde année, la société a un abattement de 50%.
  • La troisième année (et les suivantes) c’est plein pot.

Jusqu’à là, tout est simple et finalement plutôt intéressant pour le lancement de sociétés. Étant donc dans ma seconde année d’existence, j’ai droit à un abattement (réduction) de 50%.


Étant en base 41, je me retrouve donc logiquement en base 20 (sorte de coefficient de calcul). Et ben non, que dalle, il y a une taxe minimale à payer pour celle-ci. Et faisant un chiffre d’affaires modeste, je me retrouve avec une base … 811 !

Je me retrouve donc à payer 25 fois plus que ce que la logique voudrait.

Merci chère France de pousser à entreprendre.

ninfosman, le 27 novembre 2008

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