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• Télédéclaration et télérèglement de la TVA correspondant aux opérations de novembre 2016 et, éventuellement, demande de remboursement du crédit de TVA au titre du mois de novembre 2016.
5 Décembre 2016
• Employeurs occupant au moins 50 salariés et payant les salaires de novembre 2016 au plus tard le 30 novembre 2016 : DSN de novembre 2016 et paiement des charges sociales sur les salaires.
• Artisans, commerçants et industriels : paiement par prélèvement mensuel des cotisations d’assurance maladie-maternité, d’assurance vieillesse, d’invalidité-décès, d’allocations familiales, de la CSG et de la CRDS (le 20 décembre sur demande).
• Professionnels libéraux : paiement par prélèvement mensuel des cotisations d’assurance maladie-maternité, d’allocations familiales, de la CSG et de la CRDS (le 20 décembre sur demande).
12 Décembre 2016
• Assujettis à la TVA réalisant des opérations intracommunautaires : dépôt auprès des douanes de la déclaration d’échanges de biens et de la déclaration européenne des services pour les opérations intervenues en novembre 2016.
15 Décembre 2016
• Sociétés soumises à l’impôt sur les sociétés ayant clos leur exercice le 31 août 2016 : télérèglement du solde de l’impôt sur les sociétés, de la contribution sociale ainsi que, le cas échéant, de la contribution exceptionnelle.
• Sociétés soumises à l’impôt sur les sociétés : télérèglement de l’acompte d’IS, de l’acompte de contribution sociale, ainsi que le cas échéant, du versement anticipé de la contribution exceptionnelle et de la contribution sur les dividendes distribués.
• Tous contribuables : paiement des impositions mises en recouvrement le 31 octobre 2016, notamment télépaiement du solde de la cotisation foncière des entreprises (CFE).
• Entreprises dont l’effectif est supérieur à 9 et inférieur à 50 salariés, et entreprises de 9 salariés au plus ayant opté pour le paiement mensuel des charges sociales : DSN de novembre 2016 (entreprises dont le montant des cotisations et contributions sociales dues au titre de 2014 est égal ou supérieur à 50 000 €) ou DUCS, et paiement des charges sociales sur les salaires de novembre 2016.
• Employeurs occupant au moins 50 salariés et payant les salaires de novembre 2016 dans les 10 premiers jours de décembre 2016 : DSN de novembre 2016 et paiement des charges sociales sur les salaires.
• Employeurs occupant au moins 50 salariés et payant les salaires de novembre 2016 entre le 11 et le 20 décembre, et employeurs de 9 salariés au plus n’ayant pas opté pour le paiement mensuel des charges sociales : DSN de novembre 2016.
• Employeurs assujettis à la taxe sur les salaires : télérèglement de la taxe sur les salaires payés en novembre 2016 lorsque le total des sommes dues au titre de 2015 excédait 10 000 €.
• Contribuables souhaitant opter pour le paiement mensuel de leur impôt sur le revenu et/ou de leurs impôts locaux (taxe d’habitation, taxe foncière, cotisation foncière des entreprises) : date limite d’exercice de l’option pour une entrée en vigueur dès janvier 2017.
25 Décembre 2016
• Employeurs occupant au moins 50 salariés et payant les salaires de novembre 2016 entre le 11 et le 20 décembre : paiement des charges sociales sur les salaires.
30 Décembre 2016
• Assujettis à la cotisation foncière des entreprises (CFE) : télérèglement des cotisations mises en recouvrement le 15 novembre 2016.
31 Décembre 2016
• Entreprises assujetties à la participation-construction : date limite pour investir la participation égale à 0,45 % des salaires 2015.
• Sociétés soumises à l’impôt sur les sociétés ayant clos leur exercice le 30 septembre 2016 : télétransmission de la déclaration annuelle des résultats et des documents annexes.
• Établissements créés ou repris en 2016 : déclaration provisoire n° 1447-C relative à la cotisation foncière des entreprises (CFE).
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