{"id":3625,"date":"2025-03-26T03:08:01","date_gmt":"2025-03-26T02:08:01","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3625"},"modified":"2025-10-13T21:06:28","modified_gmt":"2025-10-13T19:06:28","slug":"calcul-de-la-contribution-supplementaire-a-limpot-sur-les-benefices-des-societes-et-des-autres-personnes-morales-2","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/calcul-de-la-contribution-supplementaire-a-limpot-sur-les-benefices-des-societes-et-des-autres-personnes-morales-2\/","title":{"rendered":"Calcul de la Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales"},"content":{"rendered":"<div class=\"ewa-rteLine\">La Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales est calcul\u00e9e en appliquant aux tranches du b\u00e9n\u00e9fice fiscal, taxable \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, les taux suivants :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Montant compris entre 50 000 000 F CFP et 100.000.000 F CFP : 7 %<\/div>\n<div class=\"ewa-rteLine\">Montant compris entre 100.000.001 et 200.000.000 F CFP :10 %<\/div>\n<div class=\"ewa-rteLine\">Montant compris entre 200.000.001 et 400.000.000 F CFP :12 %<\/div>\n<div class=\"ewa-rteLine\">Montant sup\u00e9rieur \u00e0 400.000.001 F CFP :15 %<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Contribution Suppl\u00e9mentaire \u00e0 l\u2019Imp\u00f4t sur les b\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et des autres personnes morales est calcul\u00e9e en appliquant aux tranches du b\u00e9n\u00e9fice fiscal, taxable \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, les taux suivants : Montant compris entre 50 000 000 F CFP et 100.000.000 F CFP : 7 % Montant compris entre 100.000.001 et 200.000.000 [&#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_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"faq_category":[58],"class_list":["post-3625","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-impots-societes"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3625","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=3625"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3625\/revisions"}],"predecessor-version":[{"id":4923,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3625\/revisions\/4923"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3625"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}