51今日大瓜

I’m going to register as an auto-entrepreneur on 1 January 2014, and I’m deciding whether to opt for imp么t lib茅ratoire or not. I’m only considering this because your videos explain if the auto-entrepreneur does so, they are exempt from paying CFE for three years. Clearly this would be the only incentive, because it is also explained that the downside of imp么t lib茅ratoire is that it is not refundable, even if it is overpaid. Can it be carried over and considered as a tax credit for the next tax year?

In searching for an answer to this question I came across which says:

Une exon茅ration temporaire est pr茅vue pour les auto-entrepreneurs exer莽ant une nouvelle activit茅 commerciale, artisanale ou lib茅rale en micro-entreprise et sous le r茅gime micro-social, au titre de l’ann茅e de cr茅ation et des 2 ann茅es suivantes.

... without mentioning the requirement to option for imp么t liberatoire in order to receive the advantage of exemption from CFE. Where is it set out that it’s one or the other?

The site also explains (I think) that companies that start on 1 January are exempt from CFE in year one and pay 50 percent in year two:

Pour les nouvelles entreprises La CFE 茅tant due par les entreprises qui exercent leur activit茅 au 1er janvier de l’ann茅e, les entreprises nouvellement cr茅茅es n’y sont pas soumises durant l’ann茅e de leur cr茅ation. Ensuite, lors de la 1e ann茅e d’imposition, elles b茅n茅ficient d’une r茅duction de moiti茅 de la base d’imposition. Le cr茅ateur ou repreneur d’entreprise doit d茅poser la d茅claration 1447-C-SD avant le 31 d茅cembre de l’ann茅e de cr茅ation ou de reprise, afin que les 茅l茅ments d’imposition pour l’ann茅e suivante soient 茅tablis.

So, isn’t it better to opt for r茅gime micro-enterprise and avoid CFE for 1.5 years, rather than pay imp么t lib茅ratoire and risk over-paying tax?

In order to complete an analysis of what would be best for me, I’d like to assess CFE for a range of revenues. Is there a resource available, either on this forum or the internet in general, that explains how to calculate it?