Description

Current tax returns are generally prepared by the company's accounting department. To carry out this mission, it is necessary to master the principles and rules of taxation, as well as to know the different forms to complete. This very practical training covers the three main company taxes (IS, VAT, CET) and leads you to prepare declarations and complete the usual tax forms. This training addresses taxation by focusing on the most common tax situations and thus meets the needs of the greatest number of companies. It is therefore not aimed at participants wishing to be able to deal with complex tax situations.

Who is this training for ?

For whom ?

Accountant, sole accountant, accounting or financial executive, with basic knowledge of taxation.

Prerequisites

None.

Training objectives

Determine the tax result

Ensure budget monitoring and performance analysis for better management of the activity

Calculate the tax payable and complete the forms

Master the VAT rules applicable to usual situations

Produce the monthly VAT declaration

Calculate the territorial economic contribution

Training program

• Calculate corporate tax
  • - The process for determining the tax result.
  • - Restatements: reinstatements; deductions.
  • - The calculation of the IS at the standard rate, at the reduced rates and the additional contributions.
• Complete the tax forms
  • - Complete the tax forms: 0 and 0.
  • - Payment of corporate tax.
  • - Carrying forward deficits: forwards; backwards ( carry-back); the limitation of attributable deficits.
  • - The calculation and imputation of the CICE.
• 258259 Master the rules applicable to VAT Delineate taxable transactions: taxable and exempt transactions; territoriality rules on the exchange of goods; place of taxation for the provision of services.
  • - Exercise the right to recovery: conditions of application of the right of deduction; exclusions from the right of deduction.
• Prepare the VAT declaration Complete the VAT declaration.
  • - Declaration and payment procedures.
  • - Check the declaration: reconciliation of recorded turnover and declared turnover; control of VAT accounts.
  • - Manage the credit of VAT.
• Declare the territorial economic contribution The CET and its scope of application. Determine the business property tax (CFE).
  • - The notion of property rental value.
  • - People and activities taxable at the CVAE.
  • - Evaluate the contribution on the added value of businesses (CVAE).
  • - Relief and capping measures.
  • - Declaration and payment terms.