Corporate Taxation BTS CG (Accounting) Revision Sheets
Corporate taxation in BTS CG trains in applying French tax rules: VAT, corporate tax (IS), director income tax (IR), social contributions. A demanding but essential subject for daily accounting practice.
Corporate Taxation curriculum in BTS CG (Accounting)
The curriculum covers in-depth VAT (simplified and real regimes, reverse charge, intra-EU VAT, deduction coefficient calculation), corporate tax (IS: standard 25%, reduced SME 15%, expense deductibility, capital gains), income tax (IR: BIC, BNC, BA for individual entrepreneurs), CFE, CVAE and other local taxes, and reporting obligations (tax bundle, monthly/quarterly declarations).
How to study corporate taxation in BTS CG (Accounting)?
3 simple steps for effective corporate taxation revision.
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Tips to succeed in corporate taxation BTS CG (Accounting)
Master VAT regimes (basic franchise < €91,900, simplified real < €840,000, normal real) with thresholds and obligations
For IS, learn fiscally NON-deductible charges (fines, directors' fees, sumptuary expenses) — the classic exam mistake
Know IS rates: 15% on first €42,500 profit for eligible SMEs, 25% beyond
Use impots.gouv.fr and BOFiP documentation for official references
FAQ — Corporate Taxation BTS CG (Accounting)
What is VAT reverse charge?
Reverse charge is a mechanism where the buyer (instead of seller) declares and pays VAT. Mainly applies to: 1) intra-EU supplies (EU purchases), 2) construction sector (subcontracting), 3) B-to-B electronic services. Accounting consequence: the debit in deductible VAT happens simultaneously with the credit in collected VAT (neutral cash effect). Goal: avoid VAT carousel fraud.
How to calculate IS for a SARL?
Steps: 1) Start from pre-tax accounting result, 2) Reintegrate non-deductible charges (fines, sumptuary expenses, excess interest), 3) Deduct non-taxable products (long-term capital gains taxed separately, parent-subsidiary dividends), 4) Apply rates: 15% on first €42,500 (if revenue < €10M and 75% capital held by individuals), 25% beyond. Example: fiscal result = €100,000, IS = 42,500 × 15% + 57,500 × 25% = 6,375 + 14,375 = €20,750.
BIC, BNC, BA: what differences in BTS CG?
Three IR profit categories for individual entrepreneurs: 1) BIC (Industrial and Commercial Profits): traders, artisans, manufacturers, furnished rentals. 2) BNC (Non-Commercial Profits): liberal professions (doctor, lawyer, consultant), copyright, ministerial offices. 3) BA (Agricultural Profits): farmers. Each category has its tax regime (micro, simplified real, normal real) with thresholds and obligations. BTS CG asks priority mastery of BIC and BNC.
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