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Principes Flashcards

(4 cards)

0
Q

Revenu BRUT global du foyer

A

(Total des bénéfices catégoriels) - (total des déficits catégoriels de tous les membres du foyer fiscal)

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1
Q

Critères territoriaux de délimitation de la compétence territoriale (IRPP).

Quatre critères

A

1 - le foyer : lieu de résidence habituel du contribuable, centre de vie personnelle et familiale.

2 - lieu de séjour principal : plus de 6 mois passés sur le sol français.

3 - exercice d’un activité professionnelle en France.

4 - centre d’intérêts économiques.

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2
Q

Revenu NET global du foyer

A

(Revenu BRUT global) - (charges déductibles du revenu global).

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3
Q

Impôt BRUT

A

1 - (Revenu global net imposable) / (nombre de parts correspondant au quotient familial du contribuable).

2 - application du Quotient familial.

3 - (Résultat obtenu) x (nombre de parts).

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