{"id":121,"date":"2024-02-14T06:50:42","date_gmt":"2024-02-14T05:50:42","guid":{"rendered":"https:\/\/entreradiologues.fr\/?p=121"},"modified":"2024-02-14T06:50:57","modified_gmt":"2024-02-14T05:50:57","slug":"information-sur-les-zones-franches-urbaines","status":"publish","type":"post","link":"https:\/\/entreradiologues.fr\/index.php\/2024\/02\/14\/information-sur-les-zones-franches-urbaines\/","title":{"rendered":"Informations sur les zones franches urbaines"},"content":{"rendered":"\n<p>Les zones franches urbaines sont des quartiers de plus de 10&nbsp;000 habitants, situ\u00e9s dans des p\u00e9rim\u00e8tres g\u00e9ographiques dits sensibles ou d\u00e9favoris\u00e9s. Il en existe une&nbsp;<a href=\"https:\/\/sig.ville.gouv.fr\/atlas\/ZFU\/\" target=\"_blank\" rel=\"noreferrer noopener\">centaine sur le territoire fran\u00e7ais<\/a>.<\/p>\n\n\n\n<p>Pour favoriser le d\u00e9veloppement \u00e9conomique de ces zones, les entreprises souhaitant s\u2019y implanter b\u00e9n\u00e9ficient d\u2019un dispositif d\u2019exon\u00e9ration d&#8217;imp\u00f4t sur les b\u00e9n\u00e9fices (<strong><a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/impot-societes-IS\">imp\u00f4t sur les soci\u00e9t\u00e9s<\/a><\/strong>&nbsp;ou&nbsp;<strong><a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/impot-sur-revenu-bic-bnc\">imp\u00f4t sur le revenu<\/a><\/strong>) pendant&nbsp;<strong>cinq&nbsp;ans.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Le dispositif d&#8217;exon\u00e9ration d&#8217;imp\u00f4t en ZFU-TE&nbsp;:<\/h2>\n\n\n\n<p>Les entreprises concern\u00e9es par ce dispositif peuvent b\u00e9n\u00e9ficier d&#8217;une&nbsp;<strong>exon\u00e9ration d&#8217;imp\u00f4t<\/strong>&nbsp;<strong>sur les b\u00e9n\u00e9fices<\/strong>&nbsp;\u00e0&nbsp;<strong>100&nbsp;% pendant cinq ans<\/strong>. Elle est ensuite d\u00e9gressive les ann\u00e9es suivantes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>exon\u00e9ration de 60&nbsp;% la 6<sup>e<\/sup>&nbsp;ann\u00e9e,<\/li>\n\n\n\n<li>exon\u00e9ration de 40&nbsp;% la 7<sup>e<\/sup>&nbsp;ann\u00e9e,<\/li>\n\n\n\n<li>exon\u00e9ration de 20&nbsp;% la 8<sup>e<\/sup>&nbsp;ann\u00e9e.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Quel plafonnement ?<\/h3>\n\n\n\n<p>L&#8217;exon\u00e9ration est soumise \u00e0 un&nbsp;<strong>plafonnement de 50 000 \u20ac<\/strong>&nbsp;par p\u00e9riode de 12 mois.<\/p>\n\n\n\n<p>Ce plafond est&nbsp;<strong>major\u00e9 de 5 000 \u20ac<\/strong>&nbsp;par nouveau salari\u00e9 r\u00e9sidant dans la ZFU-TE et embauch\u00e9 \u00e0 temps plein pendant au moins six&nbsp;mois.<\/p>\n\n\n\n<p>Les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par des activit\u00e9s exerc\u00e9es hors d&#8217;une ZFU-TE sont exclus de l&#8217;exon\u00e9ration<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les zones franches urbaines sont des quartiers de plus de 10&nbsp;000 habitants, situ\u00e9s dans des p\u00e9rim\u00e8tres g\u00e9ographiques dits sensibles ou [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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