{"id":50,"date":"2008-02-07T21:11:35","date_gmt":"2008-02-07T21:11:35","guid":{"rendered":"https:\/\/www.compositeur-arrangeur.com\/blog\/24-le-principe-de-la-tva\/"},"modified":"2008-02-07T21:11:35","modified_gmt":"2008-02-07T21:11:35","slug":"24-le-principe-de-la-tva","status":"publish","type":"post","link":"https:\/\/www.compositeur-arrangeur.com\/blog\/24-le-principe-de-la-tva\/","title":{"rendered":"Le principe de la TVA"},"content":{"rendered":"

\nQuelques explications, fournies par Bernhard Elsner<\/ins><\/a>, pour bien comprendre ce qu’est la TVA<\/ins><\/a> : <\/p>\n

En fin de compte la TVA est pay\u00e9e seulement par le consommateur final<\/strong> dans la cha\u00eene commerciale.<\/p>\n

Prenons un exemple avec des nombres simples et arrondis, soit des TVA de 20 (au lieu de 19,6) et de 5 (au lieu de 5,5) :<\/p>\n

A<\/strong> vend \u00e0 B<\/strong> pour 100 \u20ac HT et B<\/strong> vend \u00e0 C<\/strong> (consommateur final) pour 200 \u20ac HT.<\/p>\n<\/div>\n
    \n
  1. A<\/strong> est un fabriquant de bois, B<\/strong> un menuisier, et C<\/strong> un particulier.\n
      \n
    • A<\/strong> re\u00e7oit de B<\/strong> : 100 \u20ac + 20 \u20ac (TVA de 20 %)<\/li>\n
    • B<\/strong> re\u00e7oit de C<\/strong> : 200 \u20ac + 40 \u20ac (TVA de 20 %)<\/li>\n<\/ul>\n

      <\/p>\n

      Le Tr\u00e9sor Public re\u00e7oit de A<\/strong> : 20 \u20ac et re\u00e7oit de B<\/strong> : 40 \u20ac
      \nmais en m\u00eame temps restitue \u00e0 B<\/strong> : 20 \u20ac (la TVA d\u00e9bours\u00e9e par B<\/strong> en achetant chez A<\/strong>).<\/p>\n

      Au final, le Tr\u00e9sor Public garde 40 \u20ac, c’est-\u00e0-dire la TVA pay\u00e9e par C<\/strong>, le consommateur final.<\/p>\n

      <\/p>\n

    • A<\/strong> est un magasin de banques de sons, B<\/strong> est compositeur, C<\/strong> est une boite de prod.
      \n La TVA factur\u00e9e par A<\/strong> est de 20%, la TVA factur\u00e9e par B<\/strong> est de 5%.<\/p>\n
        \n
      • A<\/strong> re\u00e7oit de B<\/strong> : 100 \u20ac + 20 \u20ac (TVA)<\/li>\n
      • B<\/strong> re\u00e7oit de C<\/strong> : 200 \u20ac + 10 \u20ac (TVA)<\/li>\n<\/ul>\n

        <\/p>\n

        Le Tr\u00e9sor Public re\u00e7oit de A<\/strong> : 20 \u20ac et re\u00e7oit de B<\/strong> : 10 \u20ac
        \nmais en m\u00eame temps restitue \u00e0 B<\/strong> : 20 \u20ac (la TVA d\u00e9bours\u00e9e par B<\/strong> en achetant chez A<\/strong>).<\/p>\n

        Au final, le Tr\u00e9sor Public garde 10 \u20ac, c’est-\u00e0-dire la TVA pay\u00e9e par C<\/strong>, le consommateur final.<\/p>\n

        Dans ce cas pr\u00e9cis (le notre !), le compositeur B<\/strong> devient cr\u00e9diteur de 10 \u20ac de TVA chez le Tr\u00e9sor Public. Il peut les r\u00e9clamer par virement ou, plus souvent, il garde ce cr\u00e9dit pour la prochaine p\u00e9riode de calcul.<\/li>\n<\/ol>\n

        <\/p>\n","protected":false},"excerpt":{"rendered":"

        Quelques explications, fournies par Bernhard Elsner, pour bien comprendre ce qu’est la TVA : En fin de compte la TVA est pay\u00e9e seulement par le consommateur final dans la cha\u00eene commerciale. Prenons un exemple avec des nombres simples et arrondis, soit des TVA de 20 (au lieu de 19,6) et de 5 (au lieu de […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[],"class_list":["post-50","post","type-post","status-publish","format-standard","hentry","category-le-statut-du-compositeur"],"_links":{"self":[{"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/posts\/50","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/comments?post=50"}],"version-history":[{"count":0,"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/posts\/50\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/media?parent=50"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/categories?post=50"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.compositeur-arrangeur.com\/blog\/wp-json\/wp\/v2\/tags?post=50"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}