{"id":851,"date":"2012-09-12T08:00:57","date_gmt":"2012-09-12T06:00:57","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=851"},"modified":"2013-03-26T14:28:16","modified_gmt":"2013-03-26T12:28:16","slug":"deduction-l%e2%80%99impot-prealable-tva","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2012\/09\/12\/deduction-l%e2%80%99impot-prealable-tva\/","title":{"rendered":"D\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable &#8211; TVA"},"content":{"rendered":"<p><strong>Le processus de d\u00e9duction de l&#8217;imp\u00f4t pr\u00e9alable &#8211; TVA &#8211; para\u00eet compliqu\u00e9 au premier abord. Pourtant il s&#8217;agit d&#8217;un processes relativement simple une fois que l&#8217;on a compris. Un exemple&#8230;<\/strong><\/p>\n<p><!--more--><\/p>\n<p><a href=\"http:\/\/blog.startups.ch\/fr\/2012\/09\/12\/deduction-l%e2%80%99impot-prealable-tva\/accounting-3\/\" rel=\"attachment wp-att-1214\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1214\" alt=\"calculs TVA\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/09\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" width=\"688\" height=\"264\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/09\/Fotolia_Buchhaltung_zugeschnitten.jpg?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/09\/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>Les ind\u00e9pendants ne se plaignent pas en g\u00e9n\u00e9ral pas que la TVA soit trop \u00e9lev\u00e9e, mais bien des lourdeurs administratives la concernant. Les jeunes entrepreneurs ont particuli\u00e8rement de la difficult\u00e9 \u00e0 comprendre comment fonctionne la d\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable. Toutefois, la d\u00e9duction est relativement simple si on l\u2019a compris. La simplicit\u00e9 de cette d\u00e9duction est expliqu\u00e9e ici par un exemple\u00a0:<\/p>\n<p>Marc vend des articles de sport dans son magasin. Il ach\u00e8te \u00e0 son fournisseur des articles de sport pour CHF 540, TVA incluse. Il vend alors l\u2019article de sport\u00a0 \u00e0 sa client\u00e8le pour un montant de CHF 1&#8217;620, TVA incluse. Les deux prix se pr\u00e9sentent ainsi\u00a0:<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 CHF 540 (achat)\u00a0: CHF 500 (mat\u00e9riel) + 40 (TVA 8%)<\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 CHF 1620 (vente)\u00a0: CHF 1500 (mat\u00e9riel) + 120 (TVA 8%)<\/p>\n<p>En soi, la TVA ne p\u00e8se pas sur le chiffre d\u2019affaires de Marc, car la TVA est un imp\u00f4t sur la consommation qui touche le consommateur final. Pour ce faire, Marc doit faire valoir la d\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable. Cela fonctionne comme suit :<\/p>\n<ol>\n<li>Marc ach\u00e8te des articles chez son fournisseur et paye pour cela CHF 40 de TVA.<\/li>\n<li>Marc vend le mat\u00e9riel. Le prix de vente comprend une TVA de CHF 120.<\/li>\n<li>Marc devrait donc payer CHF 120 \u00e0 l\u2019administration f\u00e9d\u00e9rale des contributions (AFC).<\/li>\n<li>\u00c9tant donn\u00e9 que Marc a d\u00e9j\u00e0 d\u00fb payer CHF 40 pour le m\u00eame bien, il peut d\u00e9duire ce montant de la TVA qu\u2019il doit payer.<\/li>\n<li>Soit: Marc payera CHF 80 \u00e0 l\u2019AFC (CHF 120 &#8211; CHF 40 = CHF 80).<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Le processus de d\u00e9duction de l&#8217;imp\u00f4t pr\u00e9alable &#8211; TVA &#8211; para\u00eet compliqu\u00e9 au premier abord. Pourtant il s&#8217;agit d&#8217;un processes relativement simple une fois que l&#8217;on a compris. Un exemple&#8230;<\/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":[13,1,12],"tags":[80,162,202,67],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":4232,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-dJ","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/851"}],"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=851"}],"version-history":[{"count":4,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/851\/revisions"}],"predecessor-version":[{"id":1524,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/851\/revisions\/1524"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}