{"id":238,"date":"2022-02-28T12:15:14","date_gmt":"2022-02-28T11:15:14","guid":{"rendered":"https:\/\/njaconseils.com\/?p=238"},"modified":"2022-03-28T15:16:03","modified_gmt":"2022-03-28T13:16:03","slug":"actualites-fiscales-et-loi-de-finances-2022","status":"publish","type":"post","link":"https:\/\/njaconseils.com\/?p=238","title":{"rendered":"Actualit\u00e9s fiscales et Loi de finances 2022"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbsection\u00a0\u00bb _builder_version=\u00a0\u00bb3.22&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbrow\u00a0\u00bb _builder_version=\u00a0\u00bb3.25&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text admin_label=\u00a0\u00bbText\u00a0\u00bb _builder_version=\u00a0\u00bb4.14.8&Prime; background_size=\u00a0\u00bbinitial\u00a0\u00bb background_position=\u00a0\u00bbtop_left\u00a0\u00bb background_repeat=\u00a0\u00bbrepeat\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p class=\"intro\">Publi\u00e9e au JO le 31 d\u00e9cembre dernier, la Loi de finances pour 2022 est plac\u00e9e sous le signe de la transition en comparaison aux profondes r\u00e9formes fiscales successives mises en place ces derni\u00e8res ann\u00e9es (taxe d\u2019habitation, imp\u00f4ts de production, etc.).<\/p>\n<p>Cependant, des pr\u00e9cisions importantes ont \u00e9t\u00e9 apport\u00e9es en termes de gains de cession d\u2019actifs num\u00e9riques ou de non-d\u00e9ductibilit\u00e9\u00a0d\u2019amortissement du fonds commercial, mais \u00e9galement des nouveaut\u00e9s avec l\u2019introduction du CICo par exemple.<\/p>\n<p>Ce mill\u00e9sime de transition, qui, pour reprendre les termes du ministre d\u00e9l\u00e9gu\u00e9 charg\u00e9 des Comptes publics, Olivier Dussopt, marque le passage du \u00ab\u2009quoi qu\u2019il en co\u00fbte\u2009\u00bb au \u00ab\u2009sur-mesure\u2009\u00bb est annonciateur de possibles r\u00e9formes d\u2019envergure en 2023, notamment en mati\u00e8re d\u2019encadrement financier, et de facturation \u00e9lectronique \u00e0 partir de 2024.<\/p>\n<p><!-- \/divi:paragraph --><\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Publi\u00e9e au JO le 31 d\u00e9cembre dernier, la Loi de finances pour 2022 est plac\u00e9e sous le signe de la transition en comparaison aux profondes r\u00e9formes fiscales successives mises en place ces derni\u00e8res ann\u00e9es (taxe d\u2019habitation, imp\u00f4ts de production, etc.). Cependant, des pr\u00e9cisions importantes ont \u00e9t\u00e9 apport\u00e9es en termes de gains de cession d\u2019actifs num\u00e9riques [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-238","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"_links":{"self":[{"href":"https:\/\/njaconseils.com\/index.php?rest_route=\/wp\/v2\/posts\/238","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/njaconseils.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/njaconseils.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/njaconseils.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/njaconseils.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=238"}],"version-history":[{"count":4,"href":"https:\/\/njaconseils.com\/index.php?rest_route=\/wp\/v2\/posts\/238\/revisions"}],"predecessor-version":[{"id":396,"href":"https:\/\/njaconseils.com\/index.php?rest_route=\/wp\/v2\/posts\/238\/revisions\/396"}],"wp:attachment":[{"href":"https:\/\/njaconseils.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/njaconseils.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/njaconseils.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}