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17928

Question 17928 — impôt sur les sociétés

openFrance· National Assembly· FR

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posée

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Taxation

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Taxation

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Summary

M. Franck Marlin appelle l'attention de M. le ministre de l'économie et des finances sur le taux d'impôt sur les sociétés applicables aux petites entreprises. En effet, les petites entreprises emploient énormément de personnel et manquent cruellement de trésorerie. Aussi, il le remercie de bien vouloir lui indiquer si le Gouvernement entend porter de 38 120 euros à 50 000 euros le seuil des bénéfices annuels nécessaires pour passer du taux de 15 % à celui de 33 % à l'impôt sur les sociétés (CGI article 219-I-b) afin d'aider ces petites entreprises à continuer à embaucher et à renforcer l'économie.

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