{"id":118,"date":"2020-01-09T00:00:00","date_gmt":"2020-01-09T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2020\/01\/09\/le-regime-reel-simplifie-dimposition\/"},"modified":"2023-01-30T18:22:05","modified_gmt":"2023-01-30T16:22:05","slug":"le-regime-reel-simplifie-dimposition","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-dimposition\/","title":{"rendered":"Le r\u00e9gime r\u00e9el simplifi\u00e9 d'imposition (RSI)"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Le r\u00e9gime r\u00e9el simplifi\u00e9 d'imposition est la fa\u00e7on la plus simple de d\u00e9clarer ses b\u00e9n\u00e9fices r\u00e9alis\u00e9s au titre de l'imp\u00f4t sur les soci\u00e9t\u00e9s.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quelles sont les limites pour d\u00e9clarer au r\u00e9el simplifi\u00e9 ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Il ne faut pas d\u00e9passer certaines limites comme un chiffres d'affaires compris entre :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>188 700 \u20ac et 876 000 \u20ac pour les activit\u00e9s d'achat-revente, de vente \u00e0 consommer sur place et de fourniture de logement,<\/li><li>77 700 \u20ac et 264 000 \u20ac pour les autres prestations de services.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quelle d\u00e9claration remplir ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si votre entreprise est soumise <strong>r\u00e9gime r\u00e9el simplifi\u00e9 d'imposition<\/strong>, vous devez effectuer une t\u00e9l\u00e9-d\u00e9claration de r\u00e9sultats n\u00b0 2031-SD et la liasse fiscale BIC-IS RSI compos\u00e9e des annexes n<sup>os<\/sup>&nbsp;2033-A-SD \u00e0 2033-G-SD.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quand d\u00e9poser sa d\u00e9claration au r\u00e9el simplifi\u00e9 ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Quelle que soit la date de cl\u00f4ture en N de l'exercice, vous devez proc\u00e9der \u00e0 la <strong>d\u00e9claration au r\u00e9el simplifi\u00e9<\/strong> avant le 2<sup>\u00e8me<\/sup>&nbsp;jour ouvr\u00e9 qui suit le 1<sup>er<\/sup>&nbsp;mai de l'ann\u00e9e suivante.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les exercices dont les dates de cl\u00f4ture interviennent en N+1, vous devez transmettre votre <strong>d\u00e9claration de r\u00e9sultats<\/strong> au plus tard le 2<sup>\u00e8me<\/sup>&nbsp;jour ouvr\u00e9 qui suit le 1<sup>er&nbsp;<\/sup>mai N+2.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment changer de r\u00e9gime d'imp\u00f4t sur les soci\u00e9t\u00e9s ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour passer du r\u00e9gime du r\u00e9el simplifi\u00e9 au <a rel=\"noreferrer noopener\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-normal\/\" target=\"_blank\">r\u00e9gime du r\u00e9el normal<\/a>, vous devez manifester votre souhait aupr\u00e8s du service des imp\u00f4ts, dans les d\u00e9lais applicables au d\u00e9p\u00f4t de la d\u00e9claration souscrite au titre des r\u00e9sultats de la p\u00e9riode pr\u00e9c\u00e9dant celle au titre de laquelle cette m\u00eame option s'applique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article \"Le r\u00e9gime r\u00e9el d'imposition - RSI\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Le site impots.gouv : <a href=\"https:\/\/www.impots.gouv.fr\/professionnel\/resultat-imposable-limpot-sur-le-revenu-ir-ou-limpot-sur-les-societes\">R\u00e9sultat imposable \u00e0 l'imp\u00f4t sur le revenu (IR) ou \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/a><\/li><li>Entreprendre.service-public.fr :&nbsp;<a href=\"https:\/\/entreprendre.service-public.fr\/actualites\/A16230\" target=\"_blank\" rel=\"noreferrer noopener\">Modification des seuils des r\u00e9gimes d\u2019imposition de la micro-entreprise pour 2023, 2024 et 2025<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"carousel\" data-wp-interactive=\"fbf\/carousel\" 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Quelles sont les limites pour d\u00e9clarer au r\u00e9el simplifi\u00e9 ? Il ne faut pas d\u00e9passer certaines limites comme un chiffres d'affaires compris entre : 188 700 \u20ac et 876 000 \u20ac pour [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":9920,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":5005,"viewed_at":"1778428914","newsletter":"0","_yoast_wpseo_primary_category":87,"footnotes":""},"categories":[79,80,87,81],"tags":[],"class_list":["post-118","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-fiscalite","category-la-fiscalite","category-le-regime-de-limpot-sur-les-societes","category-les-impots"],"yoast_head":"<title>Le r\u00e9gime r\u00e9el simplifi\u00e9 d&#039;imposition (RSI) - Le r\u00e9gime de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime r\u00e9el simplifi\u00e9 d&#039;imposition est la fa\u00e7on la plus simple de d\u00e9clarer ses b\u00e9n\u00e9fices r\u00e9alis\u00e9s au titre de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-dimposition\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime r\u00e9el simplifi\u00e9 d&#039;imposition (RSI) - 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