{"id":839,"date":"2012-08-28T22:00:01","date_gmt":"2012-08-28T20:00:01","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=839"},"modified":"2013-08-09T16:49:21","modified_gmt":"2013-08-09T14:49:21","slug":"utilisation-privee-voiture-dentreprise","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2012\/08\/28\/utilisation-privee-voiture-dentreprise\/","title":{"rendered":"Voiture d&#8217;entreprise: utilisation priv\u00e9e"},"content":{"rendered":"<h2>Pour les voitures personnelles, la part d\u2019utilisation priv\u00e9e peut \u00eatre forfaitaire ou effective.<!--more--><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/07\/Velomechaniker.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1262\" alt=\"voiture\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/07\/Velomechaniker.jpg?resize=689%2C340\" width=\"689\" height=\"340\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/07\/Velomechaniker.jpg?w=689&amp;ssl=1 689w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/07\/Velomechaniker.jpg?resize=300%2C148&amp;ssl=1 300w\" sizes=\"(max-width: 689px) 100vw, 689px\" data-recalc-dims=\"1\" \/><\/a><\/h2>\n<h4><strong>Utilisation effective de la voiture d&#8217;entreprise<br \/>\n<\/strong><\/h4>\n<p>Si l\u2019utilisation peut \u00eatre exactement calcul\u00e9e en relevant les kilom\u00e9trages pr\u00e9cis dans un livre de bord, les co\u00fbts peuvent donc \u00eatre r\u00e9partis proportionnellement \u00e0 l\u2019utilisation.<\/p>\n<h4><strong>Utilisation forfaitaire<br \/>\n<\/strong><\/h4>\n<p>Dans ce cas, il n\u2019est pas n\u00e9cessaire de tenir un livre de bord. Il faut d\u00e9clarer 0,8% du prix d\u2019achat (sans TVA), mais au minimum CHF 150.<\/p>\n<p>Le co\u00fbt pour l\u2019utilisation priv\u00e9e est g\u00e9n\u00e9ralement d\u00e9duit du salaire. Le montant doit \u00eatre soumis \u00e0 la TVA. Cette part priv\u00e9e doit \u00e9galement \u00eatre annonc\u00e9e aux autres assurances sociales (assurance ch\u00f4mage et assurance accident).<\/p>\n<p>Ce montant est un revenu pour la soci\u00e9t\u00e9 qui doit donc payer 8% de TVA.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour les voitures personnelles, la part d\u2019utilisation priv\u00e9e peut \u00eatre forfaitaire ou effective.<\/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":[1,12],"tags":[231],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":4264,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-dx","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/839"}],"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=839"}],"version-history":[{"count":9,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/839\/revisions"}],"predecessor-version":[{"id":2344,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/839\/revisions\/2344"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}