<\/span><\/h4>\nIntroduction g\u00e9n\u00e9rale
\nPremi\u00e8re partie : pr\u00e9sentation des organisations de stage
\nA) la fondation Edith Seltzer
\n1) lieu
\n2) forme juridique
\n3) activit\u00e9
\n4) le service comptable de la fondation Edith Seltzer
\nB) le groupe Grant Thornton
\n1) Grant Thornton au plan mondial
\n2) Grant Thornton au plan national
\n3) les diff\u00e9rents m\u00e9tiers de Grant Thornton
\n4) le cabinet Grant Thornton de tours
\nDeuxi\u00e8me partie : les loueurs en meubl\u00e9
\nIntroduction
\nA) pr\u00e9sentation th\u00e9orique du statut du loueur en meubl\u00e9
\n1) d\u00e9finition
\n2) les diff\u00e9rents types de loueurs en meubl\u00e9
\na) Le Loueur en Meubl\u00e9 Professionnel (LMP)
\nb) Le Loueur en Meubl\u00e9 Non Professionnel (LMNP)
\n3) Aspects fiscaux de la location meubl\u00e9e: imp\u00f4ts, taxes et pr\u00e9l\u00e8vements
\na) L’imp\u00f4t sur les b\u00e9n\u00e9fices
\n1) Principe
\n2) Les diff\u00e9rents r\u00e9gimes d’imposition
\nb) La taxe sur la valeur ajout\u00e9e (tva)
\n1) TVA sur le loyers et prestations
\n2) TVA sur acquisition de l’immeuble
\n3) Les diff\u00e9rents r\u00e9gimes de TVA
\nc) Autres imp\u00f4ts
\n1) La Taxe Professionnelle
\n2) La Taxe d’Habitation
\n3) La Taxe Fonci\u00e8re
\n4) Pr\u00e9l\u00e8vements sociaux
\n5) Le Revenu de Solidarit\u00e9 Active (RSA)
\nB) La location meubl\u00e9e : opportunit\u00e9s d’investissement
\n1) Une fiscalit\u00e9 attrayante
\na) R\u00e9cup\u00e9ration de la TVA sur acquisition
\nb) Amortissements diff\u00e9r\u00e9s
\nc) D\u00e9ficits reportables
\nd) Exon\u00e9ration des PLUS-VALUES de cession
\ne) Exon\u00e9ration d’ISF
\nf) Des all\u00e9gements des droits de succession
\ng) Le statut social du loueur en meubl\u00e9
\n2) Une optimisation de l\u2019investissement
\na)Sur le plan fiscal
\n1) La SARL de famille
\n2) La SNC
\nb) Sur le plan financier
\n1) L’int\u00e9r\u00eat de souscrire un emprunt
\n2) Un emprunt in fine avec une constitution d’\u00e9pargne
\n3) La n\u00e9cessit\u00e9 d\u2019une v\u00e9ritable \u00e9tude personnalis\u00e9e
\n3) Un investissement peu risque\u0301
\na)En termes de revenus
\nb)En termes de march\u00e9s
\n1) Les maisons de retraite
\n2) Les r\u00e9sidences d’\u00e9tudiants
\n3) Les r\u00e9sidences de tourisme
\n4) Le march\u00e9 de l\u2019immobilier : frein ou opportunit\u00e9 d\u2019investissement ?
\n4) \u00c9tude d’un projet d’investissement
\nC) Gestion et traitement comptable des dossiers de loueurs en meubl\u00e9s
\n1) Traitements g\u00e9n\u00e9raux comptables
\na) La saisie comptable
\nb) Sch\u00e9ma de \u00e9critures comptables
\nc) Amortissements et provisions
\nd) Documents de synth\u00e8se : Bilan et Compte de r\u00e9sultat
\n2) D\u00e9clarations et traitements fiscaux
\nD\u00e9clarations 2031, 2033
\nD\u00e9clarations 2042C, CA12
\nD\u00e9clarations DAS2
\n3) D\u00e9clarations sociales
\nD\u00e9claration commune des revenus (D.C.R)
\nConclusion g\u00e9n\u00e9rale
\nBilan de stage
\nTable des annexes
\nBibliographie<\/p>\n","protected":false},"excerpt":{"rendered":"
Dipl\u00f4me De Comptabilit\u00e9 Et De Gestion (DCG) Les locations en meubl\u00e9\u00a0: opportunit\u00e9s fiscales et d\u2019investissement Stage du 11 juin au 6 juillet 2007 XAVIER DUNAND Fondation Edith Seltzer 118 Route de Grenoble 05107 BRIANCON Cedex Et du 9 juin au 4 juillet 2008 Grant Thornton Les Lions d\u2019Azur- B\u00e2t.C 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Dipl\u00f4me De Comptabilit\u00e9 Et De Gestion (DCG) Les locations en meubl\u00e9\u00a0: opportunit\u00e9s fiscales et d\u2019investissement Stage du 11 juin au 6 juillet 2007 XAVIER DUNAND Fondation Edith Seltzer 118 Route de Grenoble 05107 BRIANCON Cedex Et du 9 juin au 4 juillet 2008 Grant Thornton Les Lions d\u2019Azur- B\u00e2t.C 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