{"id":2904,"date":"2025-02-10T20:52:39","date_gmt":"2025-02-10T19:52:39","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2904"},"modified":"2025-02-10T23:06:12","modified_gmt":"2025-02-10T22:06:12","slug":"je-suis-une-personne-morale-relevant-du-regime-de-limpot-sur-les-societes","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/je-suis-une-personne-morale-relevant-du-regime-de-limpot-sur-les-societes\/","title":{"rendered":"Je suis une personne morale relevant du r\u00e9gime
de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s"},"content":{"rendered":"

Principaux imp\u00f4ts auxquels sont soumises les soci\u00e9t\u00e9s relevant du r\u00e9gime de l’imp\u00f4t sur les soci\u00e9t\u00e9s et exer\u00e7ant une activit\u00e9 en Polyn\u00e9sie fran\u00e7aise :<\/p>\n<\/div>

<\/span><\/a><\/span>

La contribution des patentes<\/strong><\/h2>\n<\/div>

La contribution des patentes est une imposition due par toute personne physique ou morale, de nationalit\u00e9 fran\u00e7aise ou \u00e9trang\u00e8re, exer\u00e7ant une activit\u00e9 professionnelle non salari\u00e9e.<\/p>\n<\/div>

<\/div>
En savoir plus<\/span><\/a><\/div><\/div><\/div>
<\/span><\/a><\/span>

L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong><\/h2>\n<\/div>

L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s s\u2019applique aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s par les soci\u00e9t\u00e9s ayant leur si\u00e8ge social en Polyn\u00e9sie fran\u00e7aise ainsi qu\u2019aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans le territoire par des \u00e9tablissements stables implant\u00e9s en Polyn\u00e9sie par des soci\u00e9t\u00e9s non r\u00e9sidentes.<\/p>\n<\/div>

<\/div>
En savoir plus<\/span><\/a><\/div><\/div><\/div>
<\/span><\/a><\/span>

La CST-S<\/strong><\/h2>\n<\/div>

La contribution de solidarit\u00e9 territoriale sur les traitements, salaires, pensions, rentes viag\u00e8res et indemnit\u00e9s diverses<\/p>\n<\/div>

<\/div>
En savoir plus<\/span><\/a><\/div><\/div><\/div><\/div>
<\/span><\/a><\/span>

L’imp\u00f4t minimum forfaitaire<\/strong><\/h2>\n<\/div>

L\u2019imp\u00f4t minimum forfaitaire est un imp\u00f4t d\u00fb par les personnes morales qui sont dispens\u00e9es du paiement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/p>\n

 <\/p>\n<\/div>

<\/div>
En savoir plus<\/span><\/a><\/div><\/div><\/div>
<\/span><\/a><\/span>

La taxe sur la valeur ajout\u00e9e<\/strong><\/h2>\n<\/div>

La taxe sur la valeur ajout\u00e9e (TVA) est un imp\u00f4t g\u00e9n\u00e9ral sur la consommation qui est directement factur\u00e9 aux clients sur les biens qu’ils consomment ou les services qu’ils utilisent en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div>

<\/div>
En savoir plus<\/span><\/a><\/div><\/div><\/div>
<\/span><\/a><\/span>

La CSIS<\/strong><\/h2>\n<\/div>

La contribution suppl\u00e9mentaire \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s et des autres personnes morales<\/p>\n<\/div>

<\/div>
En savoir plus<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":98,"featured_media":0,"parent":2896,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","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":""},"class_list":["post-2904","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2904","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/98"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=2904"}],"version-history":[{"count":10,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2904\/revisions"}],"predecessor-version":[{"id":3012,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2904\/revisions\/3012"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2896"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}