{"id":567,"date":"2017-01-10T00:00:00","date_gmt":"2017-01-10T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2017\/01\/10\/la-taxe-dapprentissage\/"},"modified":"2022-09-13T16:55:26","modified_gmt":"2022-09-13T14:55:26","slug":"la-taxe-dapprentissage","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/","title":{"rendered":"La Taxe d'Apprentissage"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>La taxe d'apprentissage a pour but de financer le d\u00e9veloppement des formations technologiques et professionnelles, et son montant est \u00e9tabli par la commune, le d\u00e9partement et la r\u00e9gion du lieu d'activit\u00e9. Cette taxe est due par les entreprises qui exercent une activit\u00e9 commerciale, industrielle ou artisanale, et emploient des salari\u00e9s.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui paye la Taxe d'Apprentissage ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Pour \u00eatre assujetti \u00e0 la Taxe d'Apprentissage, il faut employer au moins un salari\u00e9, et \u00eatre redevable de la Taxe Professionnelle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette Taxe d'Apprentissage concerne les entrepreneurs individuels, les soci\u00e9t\u00e9s non soumises \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s, les associations et organismes soumis \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s, les coop\u00e9ratives de production ou vente de produits agricoles, qui exercent une activit\u00e9 industrielle, artisanale ou commerciale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment est calcul\u00e9e la Taxe d'Apprentissage ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>La Taxe d'Apprentissage est calcul\u00e9e \u00e0 un taux de droit commun fix\u00e9 \u00e0 0,68%, sur le total des r\u00e9mun\u00e9rations vers\u00e9es dans l'entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9mun\u00e9rations assujetties \u00e0 la Taxe d'apprentissage sont :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>les salaires bruts, les gains, les indemnit\u00e9s, les primes,<\/li><li>les indemnit\u00e9s de cong\u00e9s pay\u00e9s,<\/li><li>les avantages en nature et en argent.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A qui payer sa Taxe d'Apprentissage ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Depuis le 1er janvier 2022, vous devez r\u00e9gler tous les mois la taxe d'apprentissage \u00e0 l'URSSAF ou la Caisse de la Mutualit\u00e9 agricole au moment de votre d\u00e9claration DSN.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui est exon\u00e9r\u00e9 de la Taxe d'Apprentissage ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Quelques entreprises peuvent \u00eatre exon\u00e9r\u00e9es du paiement de la Taxe d'Apprentissage, il s'agit :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>des soci\u00e9t\u00e9s civiles de moyens (SCM) \u00e0 condition que leur activit\u00e9 soit non commerciale<\/li><li>des entreprises ayant pour unique activit\u00e9 : l'enseignement<\/li><li>des entreprises qui emploient un ou plusieurs apprentis, avec un contrat d'apprentissage<\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour aller plus loin : <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.service-public.fr\/professionnels-entreprises\/vosdroits\/F22574\" target=\"_blank\" rel=\"noreferrer noopener\">Le site du service-public<\/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\" data-wp-context=\"{&quot;perView&quot;:4,&quot;perViewTablet&quot;:2,&quot;perViewMobile&quot;:1,&quot;scroll&quot;:1,&quot;loop&quot;:true}\" data-wp-init=\"callbacks.init\"><div class=\"carousel__cards cards\" data-carousel-track><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:565,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-sur-les-salaires\/&quot;,&quot;title&quot;:&quot;La Taxe sur les Salaires&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"565\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-sur-les-salaires\/\"\n         data-title=\"La Taxe sur les Salaires\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">2 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-sur-les-salaires\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Autres taxes<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">La Taxe sur les Salaires<\/span>\n                <\/h3>\n                                <p class=\"card__article\">La Taxe sur les Salaires est due par les employeurs exon\u00e9r\u00e9s de TVA. Cette taxe est calcul\u00e9e sur les r\u00e9mun\u00e9rations et avantages vers\u00e9s au cours de l&#039;ann\u00e9e. Qui est concern\u00e9 (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--noBg\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:532,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-sur-les-vehicules-de-societe\/&quot;,&quot;title&quot;:&quot;La Taxe sur les V\u00e9hicules de Soci\u00e9t\u00e9&quot;,&quot;thumbnail&quot;:&quot;&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"532\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-sur-les-vehicules-de-societe\/\"\n         data-title=\"La Taxe sur les V\u00e9hicules de Soci\u00e9t\u00e9\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">&lt; 1 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-sur-les-vehicules-de-societe\/\">\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Autres taxes<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">La Taxe sur les V\u00e9hicules de Soci\u00e9t\u00e9<\/span>\n                <\/h3>\n                                <p class=\"card__article\">La Taxe sur les V\u00e9hicules de Soci\u00e9t\u00e9 (TVS) est due annuellement et par les soci\u00e9t\u00e9s qui utilisent des v\u00e9hicules particuliers. Qui paye la Taxe sur les V\u00e9hicules de Soci\u00e9t\u00e9 (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:572,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/tva-principes\/&quot;,&quot;title&quot;:&quot;TVA en entreprise : comment \u00e7a marche et quelles sont mes obligations ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/01\/TVA-150x150.jpg&quot;,&quot;likes&quot;:2}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"572\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/tva-principes\/\"\n         data-title=\"TVA en entreprise : comment \u00e7a marche et quelles sont mes obligations ?\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">6 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/tva-principes\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/01\/TVA-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/01\/TVA-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/01\/TVA-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/01\/TVA.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Taxe sur la valeur ajout\u00e9e (TVA)<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">TVA en entreprise : comment \u00e7a marche et quelles sont mes obligations ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:119,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/la-franchise-en-base-de-tva\/&quot;,&quot;title&quot;:&quot;La franchise en base de TVA&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/franchise-base-tva-150x150.jpg&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"119\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-franchise-en-base-de-tva\/\"\n         data-title=\"La franchise en base de TVA\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\">\n                        <use href=\"#like\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\">\n                        <use href=\"#like--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Enregistrer cet article\"\n                        class=\"postActions__action postActions__action--bookmark\"\n                        data-wp-on--click=\"actions.bookmark\">\n                    <span class=\"a11y-hidden\">Enregistrer cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--inactive\" width=\"12\">\n                        <use href=\"#bookmark\" \/>\n                    <\/svg>\n                    <svg role=\"presentation\" class=\"postActions__icon postActions__icon--active\" width=\"12\">\n                        <use href=\"#bookmark--full\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                                    <li>\n                <button type=\"button\"\n                        title=\"Partager cet article\"\n                        class=\"postActions__action sharePost\"\n                        aria-haspopup=\"dialog\"\n                        data-wp-on--click=\"actions.share\">\n                    <span class=\"a11y-hidden\">Partager cet article<\/span>\n                    <svg role=\"presentation\" class=\"postActions__icon\" width=\"12\">\n                        <use href=\"#share\" \/>\n                    <\/svg>\n                <\/button>\n            <\/li>\n                    <\/ul>\n    <\/div>\n<\/div>\n                        <p class=\"card__time\">2 Min<\/p>\n            <\/header>\n    <a class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-franchise-en-base-de-tva\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/franchise-base-tva-290x400.jpg\">\n                        <source media=\"(min-width: 500px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/franchise-base-tva-928x270.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/franchise-base-tva-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/franchise-base-tva.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Taxe sur la valeur ajout\u00e9e (TVA)<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">La franchise en base de TVA<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>La taxe d'apprentissage a pour but de financer le d\u00e9veloppement des formations technologiques et professionnelles, et son montant est \u00e9tabli par la commune, le d\u00e9partement et la r\u00e9gion du lieu d'activit\u00e9. Cette taxe est due par les entreprises qui exercent une activit\u00e9 commerciale, industrielle ou artisanale, et emploient des salari\u00e9s. Qui paye la Taxe d'Apprentissage [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":3499,"viewed_at":"1778317763","newsletter":"0","_yoast_wpseo_primary_category":177,"footnotes":""},"categories":[177,79,80,93],"tags":[],"class_list":["post-567","post","type-post","status-publish","format-standard","hentry","category-autres-taxes","category-comptabilite-fiscalite","category-la-fiscalite","category-les-taxes"],"yoast_head":"<title>La Taxe d&#039;Apprentissage - Autres taxes - Les cl\u00e9s de la banque - Entreprise<\/title>\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\/la-taxe-dapprentissage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Taxe d&#039;Apprentissage - Autres taxes - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"La taxe d&#039;apprentissage a pour but de financer le d\u00e9veloppement des formations technologiques et professionnelles, et son montant est \u00e9tabli par la commune, le d\u00e9partement et la r\u00e9gion du lieu d&#039;activit\u00e9. Cette taxe est due par les entreprises qui exercent une activit\u00e9 commerciale, industrielle ou artisanale, et emploient des salari\u00e9s. Qui paye la Taxe d&#039;Apprentissage [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/\" \/>\n<meta property=\"og:site_name\" content=\"Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"article:published_time\" content=\"2017-01-10T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-13T14:55:26+00:00\" \/>\n<meta name=\"author\" content=\"stavares\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"stavares\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-taxe-dapprentissage\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-taxe-dapprentissage\\\/\"},\"author\":{\"name\":\"stavares\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/person\\\/e487a34cd7d9e3d5deccf435a6c97ff7\"},\"headline\":\"La Taxe d'Apprentissage\",\"datePublished\":\"2017-01-10T00:00:00+00:00\",\"dateModified\":\"2022-09-13T14:55:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-taxe-dapprentissage\\\/\"},\"wordCount\":316,\"publisher\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\"},\"articleSection\":[\"Autres taxes\",\"Comptabilit\u00e9 fiscalit\u00e9\",\"La fiscalit\u00e9\",\"Les taxes\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-taxe-dapprentissage\\\/\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-taxe-dapprentissage\\\/\",\"name\":\"La Taxe d'Apprentissage - Autres taxes - Les cl\u00e9s de la banque - Entreprise\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#website\"},\"datePublished\":\"2017-01-10T00:00:00+00:00\",\"dateModified\":\"2022-09-13T14:55:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-taxe-dapprentissage\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-taxe-dapprentissage\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/la-taxe-dapprentissage\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La Taxe d'Apprentissage\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#website\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\",\"name\":\"Les cl\u00e9s de la banque - Entreprise\",\"description\":\"Les cl\u00e9s de la banque - Entreprise\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#organization\",\"name\":\"Les cl\u00e9s de la banque - Entreprise\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/uploads\\\/2021\\\/09\\\/cropped-logo_CDB_PP2-1.png\",\"contentUrl\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/uploads\\\/2021\\\/09\\\/cropped-logo_CDB_PP2-1.png\",\"width\":150,\"height\":100,\"caption\":\"Les cl\u00e9s de la banque - Entreprise\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.lesclesdelabanque.com\\\/entreprise\\\/#\\\/schema\\\/person\\\/e487a34cd7d9e3d5deccf435a6c97ff7\",\"name\":\"stavares\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g\",\"caption\":\"stavares\"}}]}<\/script>","yoast_head_json":{"title":"La Taxe d'Apprentissage - Autres taxes - Les cl\u00e9s de la banque - Entreprise","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/","og_locale":"fr_FR","og_type":"article","og_title":"La Taxe d'Apprentissage - Autres taxes - Les cl\u00e9s de la banque - Entreprise","og_description":"La taxe d'apprentissage a pour but de financer le d\u00e9veloppement des formations technologiques et professionnelles, et son montant est \u00e9tabli par la commune, le d\u00e9partement et la r\u00e9gion du lieu d'activit\u00e9. Cette taxe est due par les entreprises qui exercent une activit\u00e9 commerciale, industrielle ou artisanale, et emploient des salari\u00e9s. Qui paye la Taxe d'Apprentissage [&hellip;]","og_url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/","og_site_name":"Les cl\u00e9s de la banque - Entreprise","article_published_time":"2017-01-10T00:00:00+00:00","article_modified_time":"2022-09-13T14:55:26+00:00","author":"stavares","twitter_card":"summary_large_image","twitter_misc":{"Written by":"stavares","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/#article","isPartOf":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/"},"author":{"name":"stavares","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/person\/e487a34cd7d9e3d5deccf435a6c97ff7"},"headline":"La Taxe d'Apprentissage","datePublished":"2017-01-10T00:00:00+00:00","dateModified":"2022-09-13T14:55:26+00:00","mainEntityOfPage":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/"},"wordCount":316,"publisher":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization"},"articleSection":["Autres taxes","Comptabilit\u00e9 fiscalit\u00e9","La fiscalit\u00e9","Les taxes"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/","name":"La Taxe d'Apprentissage - Autres taxes - Les cl\u00e9s de la banque - Entreprise","isPartOf":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#website"},"datePublished":"2017-01-10T00:00:00+00:00","dateModified":"2022-09-13T14:55:26+00:00","breadcrumb":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-taxe-dapprentissage\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lesclesdelabanque.com\/entreprise\/"},{"@type":"ListItem","position":2,"name":"La Taxe d'Apprentissage"}]},{"@type":"WebSite","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#website","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/","name":"Les cl\u00e9s de la banque - Entreprise","description":"Les cl\u00e9s de la banque - Entreprise","publisher":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#organization","name":"Les cl\u00e9s de la banque - Entreprise","url":"https:\/\/www.lesclesdelabanque.com\/entreprise\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/logo\/image\/","url":"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/09\/cropped-logo_CDB_PP2-1.png","contentUrl":"https:\/\/www.lesclesdelabanque.com\/uploads\/2021\/09\/cropped-logo_CDB_PP2-1.png","width":150,"height":100,"caption":"Les cl\u00e9s de la banque - Entreprise"},"image":{"@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.lesclesdelabanque.com\/entreprise\/#\/schema\/person\/e487a34cd7d9e3d5deccf435a6c97ff7","name":"stavares","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cc28294dbf9a99b35b14eb8950904e35476ed5aa434f96f8bcc8ccff59bab58?s=96&d=mm&r=g","caption":"stavares"}}]}},"_links":{"self":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts\/567","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/comments?post=567"}],"version-history":[{"count":0,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/posts\/567\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/media?parent=567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/categories?post=567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lesclesdelabanque.com\/entreprise\/wp-json\/wp\/v2\/tags?post=567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}