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Our Degree Programs
Establishment
Language of instruction
French, English
Teaching content
ACCOUNTING / AUDIT / CONTROL
Training officer(s)
G.BUTIN
Stakeholder(s)
Guy BUTIN
Présentation
Prerequisite
- Knowledge of the modalities of the different corporations' forms functionning.
- Master of the accounting techniques.
- Master of the accounting techniques.
Goal
At the end of the course, the student should be able to :
- Master the technique of the individual tax policy elements.
- Master the technique of the individual tax policy elements.
Presentation
Introduction : definition of the taxation - Taxes classifications - Sources of taxation law
THE TAXABLE RESULT OF INDIVIDUAL COMPANIES
- The taxable result
- The industrial and business benefits
->Fundamental principles
->Taxable products
->Deductible costs
->The profit and loss system
->The calculation of the taxable result
THE TAXATION ON THE REVENUE
- Principle and scope of the taxation on the revenue
->General principles
->The scope of the taxation on the revenue
->The rules specific to the category of revenues
->The liquidation and the payment of the taxation on the revenue and of associated contributions
THE TAXABLE RESULT OF INDIVIDUAL COMPANIES
- The taxable result
- The industrial and business benefits
->Fundamental principles
->Taxable products
->Deductible costs
->The profit and loss system
->The calculation of the taxable result
THE TAXATION ON THE REVENUE
- Principle and scope of the taxation on the revenue
->General principles
->The scope of the taxation on the revenue
->The rules specific to the category of revenues
->The liquidation and the payment of the taxation on the revenue and of associated contributions
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Face to face | |||
| lecture | 16,00 | ||
| Independent study | |||
| Estimated personal workload | 35,00 | Préparation de cas et lectures | |
| Overall student workload | 51,00 | ||
Evaluation
Ressources
Bibliography
Mémento pratique fiscal - F. LEFEBVRE
Droit fiscal : manuel et applications - E. DISLE et J. SARAF
Editions Francis Lefebvre, 2008.
Code Général des Impôts. -Droit fiscal : manuel et applications - E. DISLE et J. SARAF
UV 1 DECF, Dunod, 2008.
Droit fiscal : cas pratiques - P. PINTEAUXUV 1 DECF, Dunod, 2008.
Droit fiscal : annales corrigées - E. DISLE et J. SARAFUV 1 DECF, Dunod, 2008.
Internet resources