{"id":9885,"date":"2025-08-22T07:03:54","date_gmt":"2025-08-22T07:03:54","guid":{"rendered":"https:\/\/www.youcanenterprise.com\/?page_id=9885"},"modified":"2026-02-04T10:52:48","modified_gmt":"2026-02-04T02:52:48","slug":"accounting-and-taxation","status":"publish","type":"page","link":"https:\/\/www.youcanenterprise.com\/fr_fr\/accounting-and-taxation\/","title":{"rendered":"Comptabilit\u00e9 et fiscalit\u00e9"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"9885\" class=\"elementor elementor-9885\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe80db2 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"fe80db2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0f26dd5\" data-id=\"0f26dd5\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29ecbe7 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"29ecbe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Services aux entreprises<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b33890b cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"b33890b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Services comptables et fiscaux pour les entreprises\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf1a20 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"3cf1a20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Notre \u00e9quipe comptable professionnelle fournit des services de comptabilit\u00e9 pour les entreprises de Hong Kong, des services de d\u00e9claration fiscale, des prestations d'audit et des demandes d'exon\u00e9ration fiscale offshore. Nos services professionnels, associ\u00e9s \u00e0 des processus syst\u00e9matiques, garantissent un travail minutieux et fiable. Nous b\u00e9n\u00e9ficions de la confiance et de l'estime de nos clients, ce qui fait de nous l'\u00e9quipe \u00e0 laquelle vous pouvez confier vos comptes en toute s\u00e9r\u00e9nit\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a32ee15 cmsmasters-bg-hide-none cmsmasters-bg-hide-none\" data-id=\"a32ee15\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bb105e elementor-section-height-min-height elementor-section-items-stretch elementor-section-boxed elementor-section-height-default cmsmasters-block-default\" data-id=\"3bb105e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c67045d\" data-id=\"c67045d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2986eba cmsmasters-button-align-center cmsmasters-icon-arrangement-together cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-button\" data-id=\"2986eba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-button.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-button__button-container\"><div class=\"elementor-widget-cmsmasters-button__button-container-inner\"><a href=\"#dd8\" class=\"cmsmasters-button-link elementor-widget-cmsmasters-button__button cmsmasters-icon-view-stacked cmsmasters-icon-shape-circle cmsmasters-button-size-sm\" role=\"button\" tabindex=\"0\"><span class=\"elementor-widget-cmsmasters-button__content-wrapper cmsmasters-align-icon-right\"><span class=\"elementor-widget-cmsmasters-button__icon\"><i aria-hidden=\"true\" class=\"cmsmsdemo-icon- cmsms-demo-icon-chevron-1\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-button__text\">Comptabilit\u00e9 et tenue des comptes<\/span><\/span><\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ef68de0\" data-id=\"ef68de0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-98b1a6b cmsmasters-button-align-center cmsmasters-icon-arrangement-together cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-button\" data-id=\"98b1a6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-button.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-button__button-container\"><div class=\"elementor-widget-cmsmasters-button__button-container-inner\"><a href=\"#dd9\" class=\"cmsmasters-button-link elementor-widget-cmsmasters-button__button cmsmasters-icon-view-stacked cmsmasters-icon-shape-circle cmsmasters-button-size-sm\" role=\"button\" tabindex=\"0\"><span class=\"elementor-widget-cmsmasters-button__content-wrapper cmsmasters-align-icon-right\"><span class=\"elementor-widget-cmsmasters-button__icon\"><i aria-hidden=\"true\" class=\"cmsmsdemo-icon- cmsms-demo-icon-chevron-1\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-button__text\">Planification fiscale<\/span><\/span><\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ab689db\" data-id=\"ab689db\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0afaf0 cmsmasters-button-align-center cmsmasters-icon-arrangement-together cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-button\" data-id=\"b0afaf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-button.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-button__button-container\"><div class=\"elementor-widget-cmsmasters-button__button-container-inner\"><a href=\"#dd10\" class=\"cmsmasters-button-link elementor-widget-cmsmasters-button__button cmsmasters-icon-view-stacked cmsmasters-icon-shape-circle cmsmasters-button-size-sm\" role=\"button\" tabindex=\"0\"><span class=\"elementor-widget-cmsmasters-button__content-wrapper cmsmasters-align-icon-right\"><span class=\"elementor-widget-cmsmasters-button__icon\"><i aria-hidden=\"true\" class=\"cmsmsdemo-icon- cmsms-demo-icon-chevron-1\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-button__text\">Forfaits de services et contenu<\/span><\/span><\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8ec13e9 elementor-section-content-middle elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"8ec13e9\" data-element_type=\"section\" data-e-type=\"section\" id=\"dd8\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b0fbc11 cmsmasters-bg-hide-none cmsmasters-bg-hide-none\" data-id=\"b0fbc11\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-911dcff elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"911dcff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b40195f\" data-id=\"b40195f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77b714a cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-menu-anchor\" data-id=\"77b714a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"overview\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b39611 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"4b39611\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comptabilit\u00e9 et tenue des comptes\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a4fa22 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"2a4fa22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Pour les chefs d'entreprise, la comptabilit\u00e9 est un \u00e9l\u00e9ment essentiel de la gestion op\u00e9rationnelle et de la planification strat\u00e9gique. Que votre entreprise soit en phase de d\u00e9marrage ou d\u00e9j\u00e0 bien \u00e9tablie, nos services comptables complets sont con\u00e7us pour r\u00e9pondre aux divers besoins de votre organisation en mati\u00e8re de tenue de livres. Cela comprend la pr\u00e9paration r\u00e9guli\u00e8re de rapports financiers, la conformit\u00e9 aux derni\u00e8res normes comptables et la gestion efficace des performances financi\u00e8res de votre entreprise.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4975d1d elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"4975d1d\" data-element_type=\"section\" data-e-type=\"section\" id=\"dd9\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e369f61\" data-id=\"e369f61\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a1166a cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"6a1166a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Planification fiscale<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c212c3d cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"c212c3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nous poss\u00e9dons une connaissance approfondie des activit\u00e9s de nos clients et de leurs besoins sp\u00e9cifiques, ce qui nous permet de leur offrir des services fiscaux complets. Nos conseillers fiscaux professionnels travailleront en \u00e9troite collaboration avec vous afin de comprendre en profondeur l'orientation future de votre entreprise, vous aidant ainsi \u00e0 \u00e9laborer une planification fiscale strat\u00e9gique afin de b\u00e9n\u00e9ficier des avantages fiscaux les plus avantageux \u00e0 Hong Kong.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e2f0c8c cmsmasters-bg-hide-none cmsmasters-bg-hide-none\" data-id=\"e2f0c8c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1aacfb3 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"1aacfb3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab9f7c3\" data-id=\"ab9f7c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8661966 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-menu-anchor\" data-id=\"8661966\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"accounts\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea69c78 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"ea69c78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ensemble de services comptables et fiscaux\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70575a3 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"70575a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">En fonction de la situation financi\u00e8re et fiscale sp\u00e9cifique de chaque entreprise, nous vous demandons de nous fournir une documentation et des informations compl\u00e8tes et d\u00e9taill\u00e9es \u00e0 titre de r\u00e9f\u00e9rence, afin de nous permettre d'\u00e9tablir un devis complet.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f6bbba1 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"f6bbba1\" data-element_type=\"section\" data-e-type=\"section\" id=\"dd10\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2fac9ea\" data-id=\"2fac9ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-256a53f elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"256a53f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2e3f1e4\" data-id=\"2e3f1e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-separate-animation-selector=\".elementor-widget-cmsmasters-featured-box__icon-wrap, .elementor-widget-cmsmasters-featured-box__image-wrap, .elementor-widget-cmsmasters-featured-box__title, .elementor-widget-cmsmasters-featured-box__description, .elementor-widget-cmsmasters-featured-box__button-wrapper\" data-text-animation-class=\"sequental, random\" class=\"elementor-element elementor-element-3b8ee26 cmsmasters-featured-box__graphic-align-left cmsmasters-featured-box__text-valign-middle cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-featured-box\" data-id=\"3b8ee26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-featured-box.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-featured-box__wrapper\"><div class=\"elementor-widget-cmsmasters-featured-box__content\">\r\n\t\t\t\t<div class=\"elementor-widget-cmsmasters-featured-box__content-vertical-inner\"><div class=\"elementor-widget-cmsmasters-featured-box__type-wrap elementor-widget-cmsmasters-featured-box__content-item\"><h3 class=\"elementor-widget-cmsmasters-featured-box__title elementor-widget-cmsmasters-featured-box__content-item\">Principes fondamentaux de la comptabilit\u00e9 et de la fiscalit\u00e9<\/h3><div class=\"elementor-widget-cmsmasters-featured-box__description elementor-widget-cmsmasters-featured-box__content-item\">(Applicable au chiffre d'affaires annuel : n\u00e9ant)<\/div><\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".cmsmasters-widget-icon-list-item\" data-text-animation-class=\"sequental, random, line, word, char\" class=\"elementor-element elementor-element-8477e92 cmsmasters-widget-layout-row cmsmasters-widget-align-stretch cmsmasters-widget-direction-default cmsmasters-widget-marker-element-icon cmsmasters-widget-marker-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-icon-list cmsmasters-widget-icon-list\" data-id=\"8477e92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"cmsmasters-widget-icon-list-items\">\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-7ac239d\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tComptabilit\u00e9 et tenue des comptes (y compris les comptes de r\u00e9sultats, les bilans, les balances de v\u00e9rification et les grands livres g\u00e9n\u00e9raux)\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-73c487c\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\t Organisation des audits et frais d'audit\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-ddde74f\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\t\u00c9tats financiers v\u00e9rifi\u00e9s\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-b712356\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tCalendrier de calcul de l'imp\u00f4t sur les b\u00e9n\u00e9fices\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-95fc71f\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tDemandez une prolongation pour remplir votre d\u00e9claration de revenus (le cas \u00e9ch\u00e9ant)\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-5e0e0ef\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\t Remplissez et soumettez la d\u00e9claration d'imp\u00f4t sur les b\u00e9n\u00e9fices de l'ann\u00e9e en cours.\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".cmsmasters-widget-icon-list-item\" data-text-animation-class=\"sequental, random, line, word, char\" class=\"elementor-element elementor-element-45bebbf cmsmasters-widget-layout-column elementor-widget__width-initial cmsmasters-widget-align-column-left cmsmasters-widget-direction-default cmsmasters-value-position-bottom cmsmasters-widget-marker-element-icon cmsmasters-widget-marker-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-icon-list cmsmasters-widget-icon-list\" data-id=\"45bebbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"cmsmasters-widget-icon-list-items\">\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-cc4addb\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tFrais de service\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-value cmsmasters-widget-icon-list-item-value\"> $2,800 <\/span>\t\t\t\t<\/li>\r\n\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d82e336\" data-id=\"d82e336\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-73ab8f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"73ab8f9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1801396\" data-id=\"1801396\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div data-separate-animation-selector=\".elementor-widget-cmsmasters-featured-box__icon-wrap, .elementor-widget-cmsmasters-featured-box__image-wrap, .elementor-widget-cmsmasters-featured-box__title, .elementor-widget-cmsmasters-featured-box__description, .elementor-widget-cmsmasters-featured-box__button-wrapper\" data-text-animation-class=\"sequental, random\" class=\"elementor-element elementor-element-a6619f0 cmsmasters-featured-box__graphic-align-left cmsmasters-featured-box__text-valign-middle cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-featured-box\" data-id=\"a6619f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-featured-box.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-featured-box__wrapper\"><div class=\"elementor-widget-cmsmasters-featured-box__content\">\r\n\t\t\t\t<div class=\"elementor-widget-cmsmasters-featured-box__content-vertical-inner\"><div class=\"elementor-widget-cmsmasters-featured-box__type-wrap elementor-widget-cmsmasters-featured-box__content-item\"><h3 class=\"elementor-widget-cmsmasters-featured-box__title elementor-widget-cmsmasters-featured-box__content-item\">Comptabilit\u00e9 et fiscalit\u00e9 avanc\u00e9es<\/h3><\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".cmsmasters-widget-icon-list-item\" data-text-animation-class=\"sequental, random, line, word, char\" class=\"elementor-element elementor-element-117a700 cmsmasters-widget-layout-row cmsmasters-widget-align-stretch cmsmasters-widget-direction-default cmsmasters-widget-marker-element-icon cmsmasters-widget-marker-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-icon-list cmsmasters-widget-icon-list\" data-id=\"117a700\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"cmsmasters-widget-icon-list-items\">\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-7ac239d\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tComptabilit\u00e9 et tenue des comptes (y compris les comptes de r\u00e9sultats, les bilans, les balances de v\u00e9rification et les grands livres g\u00e9n\u00e9raux)\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-73c487c\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tOrganisation des audits et frais d'audit\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-8f8ca47\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\t\u00c9tats financiers v\u00e9rifi\u00e9s\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-aa14477\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tCalendrier de calcul de l'imp\u00f4t sur les b\u00e9n\u00e9fices\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-7d28bf6\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tDemandez une prolongation pour remplir votre d\u00e9claration de revenus (le cas \u00e9ch\u00e9ant)\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-8d0ecf5\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tRemplissez et soumettez la d\u00e9claration d'imp\u00f4t sur les b\u00e9n\u00e9fices de l'ann\u00e9e en cours.\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item active-icon-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-icon\">\r\n\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-5124db4\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tExemption de d\u00e9claration des revenus offshore\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/li>\r\n\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".cmsmasters-widget-icon-list-item\" data-text-animation-class=\"sequental, random, line, word, char\" class=\"elementor-element elementor-element-0593a36 cmsmasters-widget-layout-column elementor-widget__width-initial cmsmasters-widget-align-column-left cmsmasters-widget-direction-default cmsmasters-value-position-bottom cmsmasters-widget-marker-element-icon cmsmasters-widget-marker-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-icon-list cmsmasters-widget-icon-list\" data-id=\"0593a36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"cmsmasters-icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"cmsmasters-widget-icon-list-items\">\r\n\t\t\t\t\t\t\t<li class=\"cmsmasters-widget-icon-list-item\">\r\n\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-wrap\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text-inner elementor-repeater-item-cc4addb\">\r\n\t\t\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-text\">\r\n\t\t\t\t\t\t\tFrais de service\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/span>\r\n\t\t\t\t<span class=\"cmsmasters-widget-icon-list-item-value cmsmasters-widget-icon-list-item-value\"> $4800 <\/span>\t\t\t\t<\/li>\r\n\t\t\t\t\t<\/ul>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6362704 elementor-section-boxed elementor-section-height-default elementor-section-height-default cmsmasters-block-default\" data-id=\"6362704\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a04a58f\" data-id=\"a04a58f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa27607 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-menu-anchor\" data-id=\"fa27607\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"FAQ\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bdf1cc cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"3bdf1cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Des questions ?<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-474f0f0 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"474f0f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Foire aux questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div data-separate-animation-selector=\".elementor-widget-cmsmasters-toggles__item\" data-text-animation-class=\"sequental, random\" class=\"elementor-element elementor-element-b84f338 cmsmasters-trigger-icon-view-stacked cmsmasters-title-alignment-left cmsmasters-item-icon-position-left cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-cmsmasters-toggles cmsmasters-widget-toggles\" data-id=\"b84f338\" data-element_type=\"widget\" data-e-type=\"widget\" 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data-widget_type=\"cmsmasters-toggles.default\">\n\t\t\t\t\t<div class=\"elementor-widget-cmsmasters-toggles__list\"><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1931\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"1\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1931\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Quels imp\u00f4ts les entreprises de Hong Kong doivent-elles payer chaque ann\u00e9e ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1931\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"1\"><p>Les soci\u00e9t\u00e9s hongkongaises sont uniquement tenues de payer chaque ann\u00e9e un imp\u00f4t sur les b\u00e9n\u00e9fices, calcul\u00e9 \u00e0 un taux de 16,51 % (17,51 % en 2007\/08) des b\u00e9n\u00e9fices. Si une soci\u00e9t\u00e9 ne r\u00e9alise aucun b\u00e9n\u00e9fice, elle n'est pas assujettie \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1932\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"2\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1932\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Quand se termine l'exercice financier des entreprises de Hong Kong ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1932\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"2\"><p>Par convention, la p\u00e9riode fiscale de r\u00e9f\u00e9rence correspond soit au 31 mars, soit au 31 d\u00e9cembre de chaque ann\u00e9e. Pour les soci\u00e9t\u00e9s hongkongaises, la p\u00e9riode fiscale initiale peut s'\u00e9tendre jusqu'\u00e0 18 mois maximum.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1933\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"3\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1933\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Hong Kong doit-il imposer des droits de douane sur les marchandises import\u00e9es et export\u00e9es ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1933\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"3\"><p>En r\u00e8gle g\u00e9n\u00e9rale, aucun droit de douane n'est pr\u00e9lev\u00e9 sur les marchandises import\u00e9es ou export\u00e9es, \u00e0 l'exception du tabac, des boissons alcoolis\u00e9es et des produits p\u00e9troliers. Toutefois, toutes les marchandises import\u00e9es et export\u00e9es doivent \u00eatre d\u00e9clar\u00e9es \u00e0 la douane.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1934\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"4\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1934\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Quels types d'imp\u00f4ts sont pr\u00e9lev\u00e9s \u00e0 Hong Kong ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1934\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"4\"><p>La fiscalit\u00e9 \u00e0 Hong Kong comprend trois types d'imp\u00f4ts : l'imp\u00f4t sur les b\u00e9n\u00e9fices, l'imp\u00f4t sur les salaires et l'imp\u00f4t foncier. L'imp\u00f4t sur les b\u00e9n\u00e9fices est pr\u00e9lev\u00e9 \u00e0 un taux de 16,51 % (17,51 % pour l'ann\u00e9e 2007\/08) sur les b\u00e9n\u00e9fices imposables d'une soci\u00e9t\u00e9 ; l'imp\u00f4t sur les salaires est calcul\u00e9 selon des taux progressifs bas\u00e9s sur le revenu salarial, l'imp\u00f4t \u00e0 payer ne d\u00e9passant pas 15 % du revenu salarial total. (161 % de l'abattement fiscal pour 2007\/08) ; tandis que l'imp\u00f4t foncier est calcul\u00e9 \u00e0 151 % de l'abattement fiscal (161 % de l'abattement fiscal pour 2007\/08) sur les revenus locatifs provenant de biens immobiliers apr\u00e8s d\u00e9duction d'un abattement fiscal standard de 201 % de l'abattement fiscal pour les r\u00e9parations et les d\u00e9penses.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1935\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"5\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1935\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Comment l'exercice comptable (p\u00e9riode d'imposition) de Hong Kong est-il d\u00e9termin\u00e9 ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1935\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"5\"><p>La p\u00e9riode de r\u00e9f\u00e9rence est l'une des p\u00e9riodes suivantes :<br \/>La pratique la plus courante consiste \u00e0 fixer la fin de l'exercice au 31 mars ou au 31 d\u00e9cembre.<br \/>Peut \u00eatre d\u00e9sign\u00e9 comme autre mois pour la cl\u00f4ture de fin d'ann\u00e9e.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1936\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"6\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1936\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Quelles restrictions l'ordonnance fiscale de Hong Kong impose-t-elle en mati\u00e8re de d\u00e9ductions fiscales pour les dons ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1936\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"6\"><p>Les dons vers\u00e9s \u00e0 des organismes caritatifs agr\u00e9\u00e9s sont d\u00e9ductibles fiscalement. Toutefois, le montant total de ces dons doit \u00eatre compris entre 1 % et 3 % des b\u00e9n\u00e9fices imposables (2007\/08 : 2,5 %).<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1937\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"7\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1937\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Les b\u00e9n\u00e9fices d'une soci\u00e9t\u00e9 hongkongaise peuvent-ils compenser les pertes subies au cours des ann\u00e9es pr\u00e9c\u00e9dentes ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1937\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"7\"><p>Les pertes subies au cours d'une ann\u00e9e fiscale peuvent \u00eatre report\u00e9es afin de compenser les b\u00e9n\u00e9fices des ann\u00e9es suivantes.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1938\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"8\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1938\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Qu'est-ce que l'imp\u00f4t provisoire sur les soci\u00e9t\u00e9s ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1938\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"8\"><p>L'imp\u00f4t sur les b\u00e9n\u00e9fices est pr\u00e9lev\u00e9 sur les b\u00e9n\u00e9fices r\u00e9els r\u00e9alis\u00e9s au cours de l'ann\u00e9e fiscale. \u00c9tant donn\u00e9 que les b\u00e9n\u00e9fices d'une ann\u00e9e donn\u00e9e ne peuvent \u00eatre d\u00e9termin\u00e9s qu'apr\u00e8s la fin de l'ann\u00e9e, l'administration fiscale per\u00e7oit des acomptes provisionnels avant la fin de l'ann\u00e9e. L'ann\u00e9e suivante, une fois les b\u00e9n\u00e9fices de l'ann\u00e9e \u00e9valu\u00e9s, les acomptes provisionnels d\u00e9j\u00e0 vers\u00e9s peuvent \u00eatre d\u00e9duits de l'imp\u00f4t sur les b\u00e9n\u00e9fices d\u00fb pour cette ann\u00e9e.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-1939\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"9\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-1939\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Dans quelles circonstances une soci\u00e9t\u00e9 hongkongaise peut-elle \u00eatre exon\u00e9r\u00e9e de l'imp\u00f4t sur les b\u00e9n\u00e9fices ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-1939\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"9\"><p>Si les b\u00e9n\u00e9fices de la soci\u00e9t\u00e9 ne proviennent pas de Hong Kong et que la soci\u00e9t\u00e9 n'a ni \u00e9tabli de bureau \u00e0 Hong Kong ni employ\u00e9 de personnel hongkongais, les b\u00e9n\u00e9fices r\u00e9alis\u00e9s sont alors exon\u00e9r\u00e9s de l'imp\u00f4t sur les b\u00e9n\u00e9fices.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-19310\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"10\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-19310\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Ma soci\u00e9t\u00e9 hongkongaise ne dispose que d'un compte bancaire pour encaisser les factures au nom d'autres soci\u00e9t\u00e9s chinoises. Cette soci\u00e9t\u00e9 hongkongaise a-t-elle besoin de services de comptabilit\u00e9, d'audit et de d\u00e9claration fiscale ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-19310\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"10\"><p>Obligatoire. \u00c9tant donn\u00e9 que la soci\u00e9t\u00e9 a \u00e9t\u00e9 cr\u00e9\u00e9e dans un but lucratif, m\u00eame si la soci\u00e9t\u00e9 hongkongaise ne peut remplir que des fonctions de recouvrement et de paiement pour le compte d'autrui, elle est toujours consid\u00e9r\u00e9e comme une entreprise de services d'agence. Ses revenus proviennent de transactions mon\u00e9taires telles que les recouvrements et les paiements effectu\u00e9s pour le compte d'autrui.<\/p><\/div><\/div><div class=\"elementor-widget-cmsmasters-toggles__item\"><h4 id=\"elementor-tab-title-19311\" class=\"elementor-widget-cmsmasters-toggles__title\" data-tab=\"11\" aria-expanded=\"false\" aria-controls=\"elementor-widget-cmsmasters-toggles__content-19311\" tabindex=\"0\"><a class=\"elementor-widget-cmsmasters-toggles__title-link cmsmasters_enable_trigger_icon\" href=\"#\" tabindex=\"-1\"><span class=\"elementor-widget-cmsmasters-toggles__title-text\">Notre soci\u00e9t\u00e9 d\u00e9tient uniquement des comptes aupr\u00e8s de banques \u00e9trang\u00e8res en Chine continentale et n'a ouvert aucun compte \u00e0 Hong Kong. Cela signifie-t-il que les activit\u00e9s commerciales men\u00e9es par notre soci\u00e9t\u00e9 ne sont pas soumises \u00e0 l'imp\u00f4t \u00e0 Hong Kong ?<\/span><\/a><span class=\"elementor-widget-cmsmasters-toggles__trigger\"><span class=\"elementor-widget-cmsmasters-toggles__trigger-closed\"><i aria-hidden=\"true\" aria-label=\"Ferm\u00e9\" class=\"cmsmsdemo-icon- cmsms-demo-icon-plus\"><\/i><\/span><span class=\"elementor-widget-cmsmasters-toggles__trigger-opened\"><svg aria-hidden=\"true\" aria-label=\"Ouvert\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/span><\/h4><div id=\"elementor-widget-cmsmasters-toggles__content-19311\" class=\"elementor-widget-cmsmasters-toggles__content elementor-clearfix\" data-tab=\"11\"><p><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\">Non. En vertu de la l\u00e9gislation hongkongaise, toutes les soci\u00e9t\u00e9s hongkongaises sont tenues de d\u00e9clarer leur situation financi\u00e8re \u00e0 l'administration fiscale, que leurs activit\u00e9s commerciales se d\u00e9roulent ou non \u00e0 Hong Kong. Si la soci\u00e9t\u00e9 n'a aucune source de revenus \u00e0 Hong Kong, elle peut demander une exon\u00e9ration fiscale \u00e0 l'administration fiscale.<\/span><\/span><\/p><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6eca2b elementor-widget__width-initial cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-text-editor\" data-id=\"a6eca2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Si vous avez des questions concernant nos services aux entreprises, n'h\u00e9sitez pas \u00e0 nous contacter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-7e24f5d9 e-grid e-con-boxed cmsmasters-block-default e-con e-parent\" data-id=\"7e24f5d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-799a9b6e e-grid e-con-full cmsmasters-block-default e-con e-child\" data-id=\"799a9b6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5269cdd3 elementor-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-icon\" data-id=\"5269cdd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"354.919\" height=\"364.426\" viewbox=\"0 0 354.919 364.426\"><g id=\"&#x5730;&#x56FE;\" transform=\"translate(-2858.71 957)\"><g id=\"&#x7EC4;_21814\" data-name=\"&#x7EC4; 21814\" transform=\"translate(2928.814 -957)\"><path id=\"&#x8DEF;&#x5F84;_31966\" data-name=\"&#x8DEF;&#x5F84; 31966\" 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d=\"M2872.921-894.065a5.384,5.384,0,0,1-1.551-.224,5.6,5.6,0,0,1-3.833-6.929l9.98-34.716a5.572,5.572,0,0,1,6.939-3.835,5.6,5.6,0,0,1,3.835,6.93l-9.978,34.7A5.613,5.613,0,0,1,2872.921-894.065Z\" transform=\"translate(-2867.319 940.001)\"><\/path><\/g><g id=\"&#x7EC4;_21819\" data-name=\"&#x7EC4; 21819\" transform=\"translate(2937.197 -713.124)\"><path id=\"&#x8DEF;&#x5F84;_31971\" data-name=\"&#x8DEF;&#x5F84; 31971\" d=\"M2871.323-859.553a5.516,5.516,0,0,1-1.2-.135,5.6,5.6,0,0,1-4.283-6.66l14.016-64.476a5.571,5.571,0,0,1,6.67-4.284,5.588,5.588,0,0,1,4.286,6.661L2876.8-863.97A5.614,5.614,0,0,1,2871.323-859.553Z\" transform=\"translate(-2865.709 935.251)\"><\/path><\/g><g id=\"&#x7EC4;_21820\" data-name=\"&#x7EC4; 21820\" transform=\"translate(3028.973 -699.098)\"><rect id=\"&#x77E9;&#x5F62;_7966\" data-name=\"&#x77E9;&#x5F62; 7966\" width=\"11.213\" height=\"99.724\"><\/rect><\/g><g id=\"&#x7EC4;_21821\" data-name=\"&#x7EC4; 21821\" transform=\"translate(3091.73 -767.461)\"><rect id=\"&#x77E9;&#x5F62;_7967\" data-name=\"&#x77E9;&#x5F62; 7967\" width=\"11.217\" height=\"123.724\" transform=\"translate(0 2.166) rotate(-11.135)\"><\/rect><\/g><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-158760fc cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"158760fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Emplacement sur la carte<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cdd97b elementor-align-center cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-button\" data-id=\"5cdd97b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fr_fr\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Emplacement sur la carte<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a355691 e-grid e-con-full cmsmasters-block-default e-con e-child\" data-id=\"3a355691\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62978ab9 elementor-view-default cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-icon\" data-id=\"62978ab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"cmsmsdemo-icon- cmsms-demo-icon-phone-2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60390ba9 cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-heading\" data-id=\"60390ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Coordonn\u00e9es<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cbc9f7e elementor-align-center cmsmasters-block-default cmsmasters-sticky-default elementor-widget elementor-widget-button\" data-id=\"2cbc9f7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/fr_fr\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contactez-nous<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u670d\u52d9 \u516c\u53f8\u6703\u8a08\u7a05\u52d9\u670d\u52d9 \u5c08\u696d\u6703\u8a08\u5718\u968a\u70ba\u60a8\u63d0\u4f9b\u9999\u6e2f\u516c\u53f8\u6703\u8a08\u670d\u52d9\uff0c\u5831\u7a05\u670d\u52d9\uff0c\u4ee3\u5b89\u6392\u5be9\u8a08\u670d\u52d9\u4ee5\u53ca\u96e2\u5cb8\u7a05\u52d9\u5bec\u514d\u7533\u8acb&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-9885","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.youcanenterprise.com\/fr_fr\/wp-json\/wp\/v2\/pages\/9885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.youcanenterprise.com\/fr_fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.youcanenterprise.com\/fr_fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.youcanenterprise.com\/fr_fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.youcanenterprise.com\/fr_fr\/wp-json\/wp\/v2\/comments?post=9885"}],"version-history":[{"count":74,"href":"https:\/\/www.youcanenterprise.com\/fr_fr\/wp-json\/wp\/v2\/pages\/9885\/revisions"}],"predecessor-version":[{"id":13757,"href":"https:\/\/www.youcanenterprise.com\/fr_fr\/wp-json\/wp\/v2\/pages\/9885\/revisions\/13757"}],"wp:attachment":[{"href":"https:\/\/www.youcanenterprise.com\/fr_fr\/wp-json\/wp\/v2\/media?parent=9885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}