Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=388-PGP&datePlan=2015-08-14&bg=5463&bd=5464&niv=3
Timestamp: 2020-01-25 06:19:19+00:00
Document Index: 238979522

Matched Legal Cases: ['§ 1', '§ 10', 'art. 1449', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 85', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 170', '§ 180', '§ 190', '§ 200', '§ 210', '§ 220', '§ 230', '§ 240', '§ 250', '§ 260', '§ 270', '§ 280', '§ 290', '§ 300', '§ 310', '§ 320', '§ 330', '§ 340', '§ 350', '§ 360', '§ 370', '§ 380', '§ 390', '§ 400', '§ 410', '§ 420', '§ 430', '§ 440', '§ 450', '§ 460', '§ 470']

BOFiP-CVAE-BASE-20-20140923
1 (BOFiP-CVAE-BASE-20-§ 1-23/09/2014)
Les éléments constituant le chiffre d'affaires et la valeur ajoutée des entreprises relevant du régime de droit commun s'obtiennent à partir des règles du plan comptable général (PCG) .
10 (BOFiP-CVAE-BASE-20-§ 10-23/09/2014)
Pour la détermination du chiffre d'affaires et de la valeur ajoutée, sont concernées par le régime de droit commun les entreprises qui, d'une part, sont situées dans le champ d'application de la CVAE et n'en sont pas totalement exonérées de plein droit ( code général des impôts [CGI], art. 1449 et suiv. ) et, d'autre part, ne relèvent pas de l'un des régimes suivants :
20 (BOFiP-CVAE-BASE-20-§ 20-23/09/2014)
30 (BOFiP-CVAE-BASE-20-§ 30-23/09/2014)
40 (BOFiP-CVAE-BASE-20-§ 40-23/09/2014)
50 (BOFiP-CVAE-BASE-20-§ 50-23/09/2014)
60 (BOFiP-CVAE-BASE-20-§ 60-23/09/2014)
70 (BOFiP-CVAE-BASE-20-§ 70-23/09/2014)
80 (BOFiP-CVAE-BASE-20-§ 80-23/09/2014)
85 (BOFiP-CVAE-BASE-20-§ 85-23/09/2014)
90 (BOFiP-CVAE-BASE-20-§ 90-23/09/2014)
100 (BOFiP-CVAE-BASE-20-§ 100-23/09/2014)
110 (BOFiP-CVAE-BASE-20-§ 110-23/09/2014)
120 (BOFiP-CVAE-BASE-20-§ 120-23/09/2014)
130 (BOFiP-CVAE-BASE-20-§ 130-23/09/2014)
140 (BOFiP-CVAE-BASE-20-§ 140-23/09/2014)
150 (BOFiP-CVAE-BASE-20-§ 150-23/09/2014)
160 (BOFiP-CVAE-BASE-20-§ 160-23/09/2014)
170 (BOFiP-CVAE-BASE-20-§ 170-23/09/2014)
180 (BOFiP-CVAE-BASE-20-§ 180-23/09/2014)
190 (BOFiP-CVAE-BASE-20-§ 190-23/09/2014)
200 (BOFiP-CVAE-BASE-20-§ 200-23/09/2014)
210 (BOFiP-CVAE-BASE-20-§ 210-23/09/2014)
220 (BOFiP-CVAE-BASE-20-§ 220-23/09/2014)
230 (BOFiP-CVAE-BASE-20-§ 230-23/09/2014)
240 (BOFiP-CVAE-BASE-20-§ 240-23/09/2014)
250 (BOFiP-CVAE-BASE-20-§ 250-23/09/2014)
260 (BOFiP-CVAE-BASE-20-§ 260-23/09/2014)
270 (BOFiP-CVAE-BASE-20-§ 270-23/09/2014)
280 (BOFiP-CVAE-BASE-20-§ 280-23/09/2014)
290 (BOFiP-CVAE-BASE-20-§ 290-23/09/2014)
300 (BOFiP-CVAE-BASE-20-§ 300-23/09/2014)
Les autres charges de gestion courante sont comptabilisées dans les comptes 651 à 658 du PCG .
310 (BOFiP-CVAE-BASE-20-§ 310-23/09/2014)
320 (BOFiP-CVAE-BASE-20-§ 320-23/09/2014)
330 (BOFiP-CVAE-BASE-20-§ 330-23/09/2014)
340 (BOFiP-CVAE-BASE-20-§ 340-23/09/2014)
350 (BOFiP-CVAE-BASE-20-§ 350-23/09/2014)
360 (BOFiP-CVAE-BASE-20-§ 360-23/09/2014)
370 (BOFiP-CVAE-BASE-20-§ 370-23/09/2014)
380 (BOFiP-CVAE-BASE-20-§ 380-23/09/2014)
390 (BOFiP-CVAE-BASE-20-§ 390-23/09/2014)
400 (BOFiP-CVAE-BASE-20-§ 400-23/09/2014)
410 (BOFiP-CVAE-BASE-20-§ 410-23/09/2014)
420 (BOFiP-CVAE-BASE-20-§ 420-23/09/2014)
430 (BOFiP-CVAE-BASE-20-§ 430-23/09/2014)
440 (BOFiP-CVAE-BASE-20-§ 440-23/09/2014)
450 (BOFiP-CVAE-BASE-20-§ 450-23/09/2014)
460 (BOFiP-CVAE-BASE-20-§ 460-23/09/2014)
470 (BOFiP-CVAE-BASE-20-§ 470-23/09/2014)