{"id":868,"date":"2012-04-01T15:35:00","date_gmt":"2012-04-01T13:35:00","guid":{"rendered":"http:\/\/www.localhost\/?p=868"},"modified":"2020-05-30T13:26:44","modified_gmt":"2020-05-30T11:26:44","slug":"calcul-de-la-redevance-sacem","status":"publish","type":"post","link":"https:\/\/sndll.info\/?p=868","title":{"rendered":"SACEM \u2013 CALCUL DE LA REDEVANCE DEPUIS 2012"},"content":{"rendered":"<p style=\"text-align: justify;\">Sous r\u00e9serve de remettre leur liasse fiscale \u00e0 l\u2019issue de chaque exercice social, les \u00e9tablissements doivent acquitter une redevance SACEM mixte dont le montant rel\u00e8ve du cumul de 2 calculs :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Une part proportionnelle calcul\u00e9e au taux de base de 4,39 % sur une assiette de recettes retenue \u00e0 hauteur de 65 % des recettes r\u00e9alis\u00e9es Hors Taxes et Hors vestiaires.<\/li>\n<li>Une part forfaitaire variable en fonction de la capacit\u00e9 d\u2019accueil et du nombre de jours d\u2019ouverture, son montant \u00e9tant plafonn\u00e9 \u00e0 un niveau \u00e9gal \u00e0 1,10 % du CA Hors Taxes.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le calcul du montant d\u00e9finitif de la redevance r\u00e9ellement due s\u2019effectue une seule fois par an \u00e0 la remise de l\u2019\u00e9tat annuel des recettes et des documents comptables de l\u2019exercice.<\/p>\n<p style=\"text-align: justify;\">Durant l\u2019ann\u00e9e, l\u2019exploitant acquitte une provision \u00e9gale au 1\/12e des droits exigibles par r\u00e9f\u00e9rence au recettes r\u00e9alis\u00e9es lors de l\u2019exercice pr\u00e9c\u00e9dent..<\/p>\n<p style=\"text-align: justify;\">En dessous de 300 000 \u20ac hors taxes de CA les \u00e9tablissements peuvent demander SUR OPTION \u00e0 la SACEM de b\u00e9n\u00e9ficier d\u2019un r\u00e9gime forfaitaire de calcul des redevances. S\u2019adresser \u00e0 la SACEM dont vous d\u00e9pendez.<\/p>\n<p style=\"text-align: justify;\">Ce dispositif est en place depuis 2012, a \u00e9volu\u00e9 en 2014 (voir article depuis) et va changer au 01 janvier 2015.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sous r\u00e9serve de remettre leur liasse fiscale \u00e0 l\u2019issue de chaque exercice social, les \u00e9tablissements doivent acquitter une redevance SACEM mixte dont le montant rel\u00e8ve du cumul de 2 calculs : Une part proportionnelle&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2348,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[5],"tags":[79,83],"_links":{"self":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/868"}],"collection":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=868"}],"version-history":[{"count":2,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/868\/revisions"}],"predecessor-version":[{"id":2359,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/posts\/868\/revisions\/2359"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=\/wp\/v2\/media\/2348"}],"wp:attachment":[{"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sndll.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}