{"id":413,"date":"2020-06-16T01:26:00","date_gmt":"2020-06-15T23:26:00","guid":{"rendered":"http:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/regimes-dimposition-des-entreprises-agricoles-a-limpot-sur-le-revenu-benefices-agricoles-annee-2020\/"},"modified":"2020-06-16T01:26:00","modified_gmt":"2020-06-15T23:26:00","slug":"regimes-dimposition-des-entreprises-agricoles-a-limpot-sur-le-revenu-benefices-agricoles-annee-2020","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/regimes-dimposition-des-entreprises-agricoles-a-limpot-sur-le-revenu-benefices-agricoles-annee-2020\/","title":{"rendered":"R\u00e9gimes d\u2019imposition des entreprises agricoles \u00e0 l\u2019imp\u00f4t sur le revenu (b\u00e9n\u00e9fices agricoles) \u2013 Ann\u00e9e 2020"},"content":{"rendered":"<div>\n<p><span style=\"text-decoration: underline\"><strong>R\u00e9gime d\u2019imposition \u00e0 l\u2019imp\u00f4t sur le revenu :<\/strong><\/span><\/p>\n<ul>\n<li>le r\u00e9gime micro-BA ne s\u2019applique qu\u2019aux exploitants dont la moyenne des recettes est inf\u00e9rieure \u00e0 85 800 \u20ac sur les 3 derni\u00e8res ann\u00e9es ;<\/li>\n<li>le r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition s\u2019applique aux exploitants dont la moyenne des recettes est comprise entre 85 800 et 365 000 \u20ac sur les 2 derni\u00e8res ann\u00e9es ;<\/li>\n<li>le r\u00e9gime r\u00e9el normal s\u2019applique aux exploitants dont la moyenne des recettes est sup\u00e9rieure \u00e0 365 000 \u20ac sur les 2 derni\u00e8res ann\u00e9es.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline\"><strong><br \/>Sources<\/strong><\/span><strong> :<\/strong><\/p>\n<\/div>\n<div>\n<ul>\n<li>Article 69 du code g\u00e9n\u00e9ral des imp\u00f4ts<\/li>\n<li>Loi de Finances pour 2020 du 28 d\u00e9cembre 2019, n\u00b02019-1479<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9gime d\u2019imposition \u00e0 l\u2019imp\u00f4t sur le revenu : le r\u00e9gime micro-BA ne s\u2019applique qu\u2019aux exploitants dont la moyenne des recettes est inf\u00e9rieure \u00e0 85 800 \u20ac sur les 3 derni\u00e8res ann\u00e9es ; le r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition s\u2019applique aux exploitants dont la moyenne des recettes est comprise entre 85 800 et 365 000 \u20ac sur [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[44,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/413"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=413"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=413"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=413"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=413"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}