{"id":361,"date":"2017-03-08T11:33:43","date_gmt":"2017-03-08T10:33:43","guid":{"rendered":"http:\/\/www.efcformation.com\/comptamag\/?p=361"},"modified":"2017-03-08T11:34:31","modified_gmt":"2017-03-08T10:34:31","slug":"le-credit-impot-sur-la-taxe-apprentissage","status":"publish","type":"post","link":"https:\/\/www.efcformation.com\/reussite-efc\/comptabilite\/le-credit-impot-sur-la-taxe-apprentissage\/","title":{"rendered":"Le Cr\u00e9dit d\u2019Imp\u00f4t sur la Taxe d\u2019Apprentissage"},"content":{"rendered":"<p><strong><em>Qu\u2019est-ce que le Cr\u00e9dit d\u2019Imp\u00f4t sur la Taxe d\u2019Apprentissage\u00a0? Quel est son montant\u00a0?&#8230; <\/em>Pour tout savoir sur ce Cr\u00e9dit d\u2019Imp\u00f4t, Comptamag vous livre ici un compl\u00e9ment d\u2019informations \u00e0 ce sujet.\u00a0<\/strong><strong><em>Le Cr\u00e9dit d\u2019Imp\u00f4t en faveur de l\u2019apprentissage vise \u00e0 renforcer l\u2019embauche d\u2019apprentis en\u00a0contrat d\u2019apprentissage.<\/em><\/strong><\/p>\n<h2><strong>Qui peut en b\u00e9n\u00e9ficier\u00a0?<\/strong><\/h2>\n<p>Les entreprises industrielles, commerciales, lib\u00e9rales ou agricoles soumises \u00e0 l&rsquo;imp\u00f4t sur le revenu ou \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s selon le r\u00e9gime du b\u00e9n\u00e9fice r\u00e9el d&rsquo;imposition et qui emploient ou ont employ\u00e9 au cours de l\u2019ann\u00e9e des apprentis dont le contrat est d\u2019une dur\u00e9e minimale de 1 mois peuvent b\u00e9n\u00e9ficier de ce dispositif fiscal.<\/p>\n<h2><strong>Montant du Cr\u00e9dit d\u2019Imp\u00f4t Apprentissage<\/strong><\/h2>\n<p>Le <strong>Cr\u00e9dit d\u2019Imp\u00f4t Apprentissage<\/strong> est \u00e9gal \u00e0 1 600 euros par ann\u00e9e civile et par apprenti dont le contrat est d\u2019une dur\u00e9e d\u2019au moins un mois. Par cons\u00e9quent, un apprenti pr\u00e9sent dans l\u2019entreprise depuis moins d\u2019un mois ne peut \u00eatre comptabilis\u00e9 dans le calcul.<\/p>\n<p><u>Cette somme de 1\u00a0600 euros peut s\u2019\u00e9lever \u00e0 2 200 euros lorsque<\/u>\u00a0:<\/p>\n<ul>\n<li>L\u2019apprenti est reconnu comme travailleur handicap\u00e9,<\/li>\n<li>L\u2019apprenti ne poss\u00e8de pas de qualification et qu\u2019il profite d\u2019un accompagnement personnalis\u00e9,<\/li>\n<li>L\u2019apprenti est embauch\u00e9 par une entreprise qui d\u00e9tient le label \u00ab\u00a0Entreprise du patrimoine vivant\u00a0\u00bb,<\/li>\n<li>L\u2019apprenti a sign\u00e9 son contrat d\u2019apprentissage \u00e0 l\u2019issue d\u2019un contrat de volontariat pour l\u2019insertion.<\/li>\n<\/ul>\n<p>Il est \u00e0 noter que pour les Cr\u00e9dits d\u2019Imp\u00f4ts Apprentissage calcul\u00e9s \u00e0 partir du 1er janvier 2014, ce cr\u00e9dit d\u2019imp\u00f4t est limit\u00e9 \u00e0 la premi\u00e8re ann\u00e9e du cycle de <strong>formation<\/strong> des apprentis qui pr\u00e9parent un dipl\u00f4me \u00e9quivalent ou inf\u00e9rieur \u00e0 BAC+2.<\/p>\n<p>En effet, pour les apprentis en 1\u00e8re\u00a0\u00a0ann\u00e9e de formation pr\u00e9parant des dipl\u00f4mes de niveau sup\u00e9rieur ou pour ceux qui sont en 2<sup>e<\/sup> et 3<sup>e<\/sup> ann\u00e9e de formation, le montant du cr\u00e9dit d\u2019imp\u00f4t est r\u00e9duit de 50 % et passe ainsi, au titre de l\u2019ann\u00e9e 2013, \u00e0 800 euros.<\/p>\n<p>Pour conna\u00eetre le montant total du Cr\u00e9dit d\u2019Imp\u00f4t Apprentissage, il suffit de <strong>multiplier le <\/strong><strong>nombre moyen annuel d\u2019apprentis \u00e9ligibles par 1 600 euros.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u2019est-ce que le Cr\u00e9dit d\u2019Imp\u00f4t sur la Taxe d\u2019Apprentissage\u00a0? Quel est son montant\u00a0?&#8230; Pour tout savoir sur ce Cr\u00e9dit d\u2019Imp\u00f4t, Comptamag vous livre ici un compl\u00e9ment d\u2019informations \u00e0 ce sujet.\u00a0Le Cr\u00e9dit d\u2019Imp\u00f4t en faveur de l\u2019apprentissage vise \u00e0 renforcer l\u2019embauche d\u2019apprentis en\u00a0contrat d\u2019apprentissage. Qui peut en b\u00e9n\u00e9ficier\u00a0? Les entreprises industrielles, commerciales, lib\u00e9rales ou agricoles soumises [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":477,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[13],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le cr\u00e9dit d&#039;imp\u00f4t sur la taxe d&#039;apprentissage<\/title>\n<meta name=\"description\" content=\"Qu\u2019est-ce que le Cr\u00e9dit d\u2019Imp\u00f4t sur la Taxe d\u2019Apprentissage ? 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