{"id":52,"date":"2020-10-05T15:16:02","date_gmt":"2020-10-05T13:16:02","guid":{"rendered":"http:\/\/mistercapsules.fr\/?page_id=52"},"modified":"2020-10-05T17:25:23","modified_gmt":"2020-10-05T15:25:23","slug":"maitriser-la-tva","status":"publish","type":"page","link":"https:\/\/mistercapsules.fr\/?page_id=52","title":{"rendered":"Ma\u00eetriser la TVA"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-style-large\"><p>En cours de d\u00e9veloppement<\/p><\/blockquote>\n\n\n\n<h2>1. Le m\u00e9canisme de la TVA<\/h2>\n\n\n\n<h2>2. Le champ d&rsquo;application de la TVA<\/h2>\n\n\n\n<p>Op\u00e9rations soumises par nature : les crit\u00e8res<\/p>\n\n\n\n<p>Op\u00e9rations exon\u00e9r\u00e9es<\/p>\n\n\n\n<p>Op\u00e9rations soumises \u00e0 la TVA sur option<\/p>\n\n\n\n<h2>3. Les diff\u00e9rents taux de TVA<\/h2>\n\n\n\n<h2>4. Les r\u00e9gimes sp\u00e9cifiques<\/h2>\n\n\n\n<p>La TVA immobili\u00e8re<\/p>\n\n\n\n<p>La TVA sur la marge<\/p>\n\n\n\n<p>Les cas d&rsquo;autoliquidation sur op\u00e9rations fran\u00e7aises (d\u00e9chets, sous-traitance de BTP)<\/p>\n\n\n\n<p>Les livraisons \u00e0 soi-m\u00eame<\/p>\n\n\n\n<h2>5. L&rsquo;exigibilit\u00e9 de la TVA<\/h2>\n\n\n\n<p>TVA sur les d\u00e9bits et TVA sur les encaissements<\/p>\n\n\n\n<p>Option pour la TVA sur les d\u00e9bits<\/p>\n\n\n\n<p>Le cas sp\u00e9cifique des acomptes<\/p>\n\n\n\n<h2>6. La TVA d\u00e9ductible<\/h2>\n\n\n\n<p>Les conditions de fonds et de forme pour d\u00e9duire la TVA<\/p>\n\n\n\n<p>Les coefficients de d\u00e9duction<\/p>\n\n\n\n<p>Les cas de TVA non r\u00e9cup\u00e9rable<\/p>\n\n\n\n<h2>7. La d\u00e9claration de TVA<\/h2>\n\n\n\n<p>Les diff\u00e9rents r\u00e9gimes&nbsp;: r\u00e9gime r\u00e9el, r\u00e9gime simplifi\u00e9<\/p>\n\n\n\n<p>Les r\u00e8gles d\u2019\u00e9laboration de la CA3 et de la CA12<\/p>\n\n\n\n<p>L\u2019enregistrement comptable de la d\u00e9claration de TVA<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/carpenter-1453880_640.png\" alt=\"\" class=\"wp-image-108\" width=\"249\" height=\"307\" srcset=\"https:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/carpenter-1453880_640.png 519w, https:\/\/mistercapsules.fr\/wp-content\/uploads\/2020\/10\/carpenter-1453880_640-243x300.png 243w\" sizes=\"(max-width: 249px) 100vw, 249px\" \/><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En cours de d\u00e9veloppement 1. Le m\u00e9canisme de la TVA 2. Le champ d&rsquo;application de la TVA Op\u00e9rations soumises par nature : les crit\u00e8res Op\u00e9rations exon\u00e9r\u00e9es Op\u00e9rations soumises \u00e0 la TVA sur option 3. Les diff\u00e9rents taux de TVA 4.&hellip; <a href=\"https:\/\/mistercapsules.fr\/?page_id=52\" class=\"more-link\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/52"}],"collection":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=52"}],"version-history":[{"count":3,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/52\/revisions"}],"predecessor-version":[{"id":143,"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=\/wp\/v2\/pages\/52\/revisions\/143"}],"wp:attachment":[{"href":"https:\/\/mistercapsules.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=52"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}