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1.09 KB |
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850 Bytes |
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169 Bytes |
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425 Bytes |
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1.45 KB |
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731 Bytes |
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1.27 KB |
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2.83 KB |
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475 Bytes |
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311 Bytes |
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230 Bytes |
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550 Bytes |
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1.24 KB |
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1.92 KB |
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3.47 KB |
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2.72 KB |
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2.23 KB |
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4.5 KB |
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3.03 KB |
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705 Bytes |
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1005 Bytes |
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237 Bytes |
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480 Bytes |
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1.51 KB |
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Rattachement possible au impôt des parents si -21 ans ou -25 ans poursuivent ces études
L’IR est un impôt progressif global personnel annuel
Les salariés
Méthode du forfait =10% d’abattement
Ou
Méthode des frais réel =salair net imposable +remboursement de frais -frais réel
Imposition dividende =30%
Revenir brut global
-déduction ( pension alimenatir )
Revenue net imposable /nb part
=quotient familiale
Application barème pro
Impôt brut
-réduction (don asso ,investissement imo)
-emploie d’un salarié à domicile
=impôt net
Revenus imposables du foyer fiscal: 85 000 €
Nombre de parts du foyer fiscal: 3
Quotient familial: 85 000/3 = 28 333
Formule directe:
(85 000 x 0,11) - (1 264,67 x 3) = 9 350 - 3 794,01 = 5 556 €
Calcul par tranche:
Pour une part: (28 333 - 11 497) × 11 % = 1 851,96 €
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1.14 KB |
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546 Bytes |
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848 Bytes |
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2.08 KB |
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105 Bytes |
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1.52 KB |
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268 Bytes |
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945 Bytes |
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2.62 KB |
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1.76 KB |
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669 Bytes |
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1.93 KB |
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776 Bytes |
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872 Bytes |
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772 Bytes |
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1.14 KB |
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1.46 KB |
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1.93 KB |
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3.43 KB |
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3.44 KB |
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949 Bytes |
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368 Bytes |
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969 Bytes |
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612 Bytes |
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440 Bytes |
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1.84 KB |
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2.35 KB |
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362 Bytes |
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531 Bytes |
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