{"id":456,"date":"2011-01-28T10:12:03","date_gmt":"2011-01-28T08:12:03","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=456"},"modified":"2020-04-22T12:16:16","modified_gmt":"2020-04-22T10:16:16","slug":"impots-sarl-sa-2010","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2011\/01\/28\/impots-sarl-sa-2010\/","title":{"rendered":"Imp\u00f4ts sur le b\u00e9n\u00e9fice et sur le capital d&#8217;une S\u00e0RL et d&#8217;une SA en Suisse en 2010"},"content":{"rendered":"<p><strong>Combien d\u2019imp\u00f4ts sur le b\u00e9n\u00e9fice et sur le capital doivent payer une S\u00e0RL ou un SA en Suisse pour l\u2019ann\u00e9e 2010 ?\u00a0<\/strong><\/p>\n<p><!--more--><\/p>\n<p><a href=\"http:\/\/blog.startups.ch\/fr\/2011\/01\/28\/impots-sur-le-benefice-capital-sarl-sa-annee-2010\/accounting-2\/\" rel=\"attachment wp-att-1096\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1096\" title=\"Imp\u00f4ts SA S\u00e0RL\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" alt=\"Imp\u00f4ts SA S\u00e0RL\" width=\"688\" height=\"264\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2011\/01\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=300%2C115&amp;ssl=1 300w\" sizes=\"(max-width: 688px) 100vw, 688px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>La SA et la S\u00e0rl sont toutes les deux impos\u00e9es comme des personnalit\u00e9s juridiques. Il faut alors diff\u00e9rencier l\u2019imp\u00f4t f\u00e9d\u00e9ral direct, l\u2019imp\u00f4t cantonal et l\u2019imp\u00f4t communal. Un imp\u00f4t sur le revenu est tax\u00e9 par la conf\u00e9d\u00e9ration et le canton. Cependant, il n\u2019y a plus d\u2019imp\u00f4t sur le capital au niveau de la conf\u00e9d\u00e9ration.<\/p>\n<p>Le taux d\u2019imposition pour l\u2019imp\u00f4t f\u00e9d\u00e9ral direct sur le b\u00e9n\u00e9fice des personnes juridiques est de 8.5%.<\/p>\n<p>Dans le canton de Vaud, l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices est de 9.5% et l\u2019imp\u00f4t sur le capital de 0.1 pour mille.<\/p>\n<p>L\u2019imp\u00f4t cantonal doit encore \u00eatre multipli\u00e9 par le coefficient de l\u2019imp\u00f4t cantonal respectif \u00e0 chaque commune.<\/p>\n<p>Si vous souhaitez des d\u00e9tails sur votre imposition, la majorit\u00e9 des administrations fiscales mettent \u00e0 disposition. Il faut cependant \u00eatre prudent avec les r\u00e9sultats qui ne sont pas toujours extr\u00eamement exacts. Vous trouverez les calculettes en cliquant sur les liens suivants :<\/p>\n<ul>\n<li><a href=\"http:\/\/www.aci.vd.ch\/\" target=\"_self\" rel=\"noopener noreferrer\">Calculette VD<\/a><\/li>\n<li><a href=\"http:\/\/www.ne.ch\/neat\/site\/jsp\/rubrique\/rubrique.jsp?StyleType=bleu&amp;DocId=38502\" target=\"_self\" rel=\"noopener noreferrer\">Calculette NE<\/a><\/li>\n<li><a href=\"https:\/\/apps.vs.ch\/SCC_Calculette\/\" target=\"_self\" rel=\"noopener noreferrer\">Calculette VS<\/a><\/li>\n<li><a href=\"http:\/\/ge.ch\/impots\/calcul-impot-societe#SimulationBordereau_SA\" target=\"_self\" rel=\"noopener noreferrer\">Calculette GE<\/a><\/li>\n<\/ul>\n<p><strong>D\u00e9clarer ses imp\u00f4ts en tant qu\u2019entreprise \u2013 un jeu d\u2019enfant gr\u00e2ce \u00e0 taxea !<\/strong><\/p>\n<p>Gr\u00e2ce \u00e0 notre application <a href=\"https:\/\/www.taxea.ch\/fr\/home\">taxea<\/a>, vous pouvez pr\u00e9parer la d\u00e9claration d\u2019imp\u00f4ts de votre entreprise en toute facilit\u00e9.<\/p>\n<p>Rendez-vous sur <a href=\"https:\/\/www.taxea.ch\/fr\/home\">taxea<\/a> et laissez-vous convaincre par notre service fiscal innovant ! Nous vous garantissons un maximum de d\u00e9ductions et un minimum de charges fiscales.<\/p>\n<p><a class=\"postButton\" href=\"https:\/\/www.startups.ch\/fr\/services\/creation-entreprise\" target=\"_blank\" rel=\"noopener noreferrer\">\u00bb Se lancer, cr\u00e9er son entreprise<\/a>\u00a0<a class=\"postButton\" href=\"https:\/\/www.taxea.ch\/fr\/home\" target=\"_blank\" rel=\"noopener noreferrer\">\u00bb taxea<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Combien d\u2019imp\u00f4ts sur le b\u00e9n\u00e9fice et sur le capital doivent payer une S\u00e0RL ou un SA en Suisse pour l\u2019ann\u00e9e 2010 ?\u00a0<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[12,3,4],"tags":[64,160,403,404],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":8839,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-7m","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/456"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=456"}],"version-history":[{"count":4,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/456\/revisions"}],"predecessor-version":[{"id":8838,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/456\/revisions\/8838"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}