Rapport au Président de la République relatif à l'ordonnance n° 2015-681 du 18 juin 2015 portant simplification des obligations déclaratives des entreprises en matière fiscale
Jurisdiction | France |
Publication au Gazette officiel | JORF n°0140 du 19 juin 2015 |
ELI | https://www.legifrance.gouv.fr/eli/rapport/2015/6/19/FCPE1422135P/jo/texte |
Date de publication | 19 juin 2015 |
Court | Ministère des finances et des comptes publics |
Record Number | JORFTEXT000030746768 |
Monsieur le Président de la République,
La présente ordonnance, prise sur le fondement de l'article 27 de la loi n° 2014-1545 du 20 décembre 2014 relative à la simplification de la vie des entreprises, a pour objet de modifier le code général des impôts afin de simplifier les obligations déclaratives des entreprises en matière fiscale.
L'ordonnance permet ainsi la suppression de la déclaration spéciale de crédit d'impôt compétitivité emploi (CICE), parmi d'autres déclarations spéciales afférentes à des réductions et crédits d'impôt qui seront supprimées par voie réglementaire, au profit d'une déclaration unique, simplifiée et dématérialisée remise à l'occasion de la déclaration de résultat. Elle harmonise les dates de dépôt des déclarations annuelles des professionnels et simplifie les obligations déclaratives de certaines taxes. Sont également visées la simplification déclarative et de paiement de la retenue à la source...
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