Course : Practical corporate taxation
Practical course - 2d
- 14h00 - Ref. FSI
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 | Understand the principles and specific features of the French tax system |
| Mastering VAT calculations and returns |
| Calculate corporate income tax and find out about possible exemptions |
| Calculate the Contribution Economique Territoriale |
Intended audience
Anyone wishing to acquire a solid grounding in corporate taxation.
Prerequisites
Knowledge of the basic mechanisms of general accounting.
Practical details
Hands-on work
Theoretical input and practical exercises, case studies and feedback.
Course schedule
1 Impôt sur les sociétés (I.S.)
- Notion du résultat.
- Principe d'indépendance des exercices.
- Transition from accounting income to tax income.
- Cadre législatif et champ d'application.
- Deductible expenses: overheads and distinction from fixed assets, depreciation.
- Provisions : pour risques et charges, réglementées, pour hausse des prix, des plus ou moins values.
- Calcul de l'IS : exonérations des entreprises nouvelles, ZRR, ZFU...
- Paiement de l'IS : acomptes trimestriels, IFA, liquidation de l'IS.
Case study
Pratiquer les déductions et réintégrations fiscales et obtenir un résultat imposable exact. Calcul de L'I.S. Conséquence du carry back et du report en avant.
2 Taxe sur la Valeur Ajoutée (TVA)
- Définition et champ d'application : la notion de valeur ajoutée.
- TVA collectée, déductible, à payer : fait générateur et exigibilité, base imposable et assiette, les différents taux.
- Champs d'application de la TVA : opérations imposables et exonérées.
- Particularités et exceptions.
Case study
Calculation of VAT according to the rules specific to service activities (incoming payment system) and sales of goods (outgoing payment system).
3 Contribution économique territoriale (CET/ ex-TP)
- Regulatory framework and scope of application.
- Determine tax bases.
- Business property tax (CFE).
- The corporate value-added contribution (CVAE).
- Flat-rate tax on network companies (IFER).
- Rédaction de la déclaration. Calcul et contrôle de l'avis d'imposition.
- Main actions to reduce the tax base.
- Determine which companies are eligible for the value-added tax.
Case study
Master the deadlines and the new bases cancelling and replacing those of the business tax.
4 Autres taxes
- Taxe d'apprentissage.
- Formation professionnelle continue.
- Participation à l'effort de construction.
- Taxe sur les véhicules de tourisme et de société (TVTS).
Case study
Identify the taxes for which the company is eligible. Identify specific exemptions and allowances to which the company is entitled.
Customer reviews
4,3 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
KIALA DORIA L.
23/03/26
5 / 5
Le contenu est clair et bien organisé. Les explications du formateur sont simples et faciles à comprendre. La manière d’enseigner aide à bien suivre et à apprendre efficacement.
JOËLLE D.
23/03/26
4 / 5
Contenu trés clair et échanges constructifs, formateur à l’écoute et répond simplement et clairement aux questions posées.
CORINNE C.
23/03/26
5 / 5
Très bien, vivant et enrichissant
Publication date : 08/20/2024
PARTICIPANTS
Anyone wishing to acquire a solid grounding in corporate taxation.
PREREQUISITES
Knowledge of the basic mechanisms of general accounting.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
Anyone wishing to acquire a solid grounding in corporate taxation.
PREREQUISITES
Knowledge of the basic mechanisms of general accounting.
TRAINER QUALIFICATIONS
The experts leading the training are specialists in the covered subjects. They have been approved by our instructional teams for both their professional knowledge and their teaching ability, for each course they teach. They have at least five to ten years of experience in their field and hold (or have held) decision-making positions in companies.
ASSESSMENT TERMS
The trainer evaluates each participant’s academic progress throughout the training using multiple choice, scenarios, hands-on work and more.
Participants also complete a placement test before and after the course to measure the skills they’ve developed.
TEACHING AIDS AND TECHNICAL RESOURCES
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
• The main teaching aids and instructional methods used in the training are audiovisual aids, documentation and course material, hands-on application exercises and corrected exercises for practical training courses, case studies and coverage of real cases for training seminars.
• At the end of each course or seminar, ORSYS provides participants with a course evaluation questionnaire that is analysed by our instructional teams.
• A check-in sheet for each half-day of attendance is provided at the end of the training, along with a course completion certificate if the trainee attended the entire session.
TERMS AND DEADLINES
Registration must be completed 24 hours before the start of the training.
ACCESSIBILITY FOR PEOPLE WITH DISABILITIES
Do you need special accessibility accommodations? Contact Mrs. Fosse, Disability Manager, at psh-accueil@orsys.fr to review your request and its feasibility.
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