{"id":3464,"date":"2025-03-26T02:30:28","date_gmt":"2025-03-26T01:30:28","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3464"},"modified":"2025-09-26T04:09:49","modified_gmt":"2025-09-26T02:09:49","slug":"abattements-prevus-a-la-taxe-sur-les-surfaces-commerciales","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/abattements-prevus-a-la-taxe-sur-les-surfaces-commerciales\/","title":{"rendered":"Abattements pr\u00e9vus \u00e0 la taxe sur les surfaces commerciales"},"content":{"rendered":"<div class=\"ewa-rteLine\">Le chiffre d\u2019affaires taxable est affect\u00e9 d\u2019un abattement \u00e9gal \u00e0 :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">10 % pour les magasins implant\u00e9s \u00e0 Moorea et dans l\u2019archipel des \u00eeles sous-le-vent ;<\/div>\n<div class=\"ewa-rteLine\">20 % pour les magasins implant\u00e9s dans les archipels autre que ceux des \u00eeles du vent et des \u00eeles sous-le-vent.<\/div>\n<div class=\"ewa-rteLine\">50% pour les entreprises ayant constat\u00e9 un r\u00e9sultat comptable d\u00e9ficitaire \u00e0 la cl\u00f4ture de l&rsquo;exercice pr\u00e9c\u00e9dent l&rsquo;ann\u00e9e d&rsquo;imposition.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le chiffre d\u2019affaires taxable est affect\u00e9 d\u2019un abattement \u00e9gal \u00e0 : 10 % pour les magasins implant\u00e9s \u00e0 Moorea et dans l\u2019archipel des \u00eeles sous-le-vent ; 20 % pour les magasins implant\u00e9s dans les archipels autre que ceux des \u00eeles du vent et des \u00eeles sous-le-vent. 50% pour les entreprises ayant constat\u00e9 un r\u00e9sultat comptable [&#8230;]<\/p>\n","protected":false},"author":159,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[70],"class_list":["post-3464","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-autres-impots-et-taxes"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3464"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3464\/revisions"}],"predecessor-version":[{"id":4839,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3464\/revisions\/4839"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3464"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}