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l\u0026#x2019;ann\u0026#x00E9;e\u0026nbsp;: \u0026#x00AB;\u0026nbsp;2023\u0026nbsp;\u0026#x00BB; est remplac\u0026#x00E9;e par l\u0026#x2019;ann\u0026#x00E9;e\u0026nbsp;: \u0026#x00AB;\u0026nbsp;2026\u0026nbsp;\u0026#x00BB;.\u003C\/p\u003E\u003Cp style=\u0022text-align: justify;\u0022\u003EII.\u0026nbsp;\u0026#x2013;\u0026nbsp;Au premier alin\u0026#x00E9;a du 1 de l\u0026#x2019;article\u0026nbsp;39 \u003Ci\u003Ebis\u003C\/i\u003E B du m\u0026#x00EA;me code, l\u0026#x2019;ann\u0026#x00E9;e\u0026nbsp;: \u0026#x00AB;\u0026nbsp;2023\u0026nbsp;\u0026#x00BB; est remplac\u0026#x00E9;e par l\u0026#x2019;ann\u0026#x00E9;e\u0026nbsp;: \u0026#x00AB;\u0026nbsp;2026\u0026nbsp;\u0026#x00BB;.\u003C\/p\u003E\u003Cp style=\u0022text-align: justify;\u0022\u003EIII.\u0026nbsp;\u0026#x2013;\u0026nbsp;La perte de recettes pour l\u0026#x2019;\u0026#x00C9;tat est compens\u0026#x00E9;e \u0026#x00E0; due concurrence par la cr\u0026#x00E9;ation d\u0026#x2019;une taxe additionnelle \u0026#x00E0; l\u0026#x2019;accise sur les tabacs pr\u0026#x00E9;vue au chapitre IV du titre I\u003Csup\u003Eer\u003C\/sup\u003E du livre III du code des impositions sur les biens et services.\u003C\/p\u003E\u003Cdiv id=\u0022highlighter--hover-tools\u0022 style=\u0022display: none; text-align: justify;\u0022\u003E\u0026nbsp;\u003C\/div\u003E","avantAppel":{},"exposeSommaire":"\u003Cp style=\u0022text-align: justify;\u0022\u003EAfin de continuer \u0026#x00E0; soutenir la capacit\u0026#x00E9; d\u0026#x2019;investissement des entreprises du secteur de la presse et \u0026#x00E0; participer au maintien de leur autonomie financi\u0026#x00E8;re, le pr\u0026#x00E9;sent amendement propose de proroger pour trois ans, soit pour les exercices clos jusqu\u0026#x2019;au 31 d\u0026#x00E9;cembre 2026, les dispositifs pr\u0026#x00E9;vus aux articles 39 bis A et 39 bis B du code g\u0026#x00E9;n\u0026#x00E9;ral des imp\u0026#x00F4;ts (CGI) qui pr\u0026#x00E9;voient, sur le plan fiscal, un r\u0026#x00E9;gime sp\u0026#x00E9;cial de provision r\u0026#x00E9;glement\u0026#x00E9;e en faveur des entreprises du secteur de la presse. L\u0026#x2019;article 39 bis A du code g\u0026#x00E9;n\u0026#x00E9;ral des imp\u0026#x00F4;ts, instaur\u0026#x00E9; en 1996, permet aux entreprises de presse imprim\u0026#x00E9;e et en ligne consacr\u0026#x00E9;es \u0026#x00E0; l\u0026#x2019;information politique et g\u0026#x00E9;n\u0026#x00E9;rale, soit de constituer une provision d\u0026#x00E9;ductible du r\u0026#x00E9;sultat imposable pour financer les d\u0026#x00E9;veloppements et acquisitions qui leur sont indispensables et pallier leur manque de fonds propres, soit de proc\u0026#x00E9;der, par d\u0026#x00E9;rogation aux r\u0026#x00E8;gles de droit commun, \u0026#x00E0; la d\u0026#x00E9;duction directe des d\u0026#x00E9;penses expos\u0026#x00E9;es en vue de l\u0026#x2019;acquisition de certains \u0026#x00E9;l\u0026#x00E9;ments d\u0026#x2019;actifs. L\u0026#x2019;article 39 bis B du CGI, cr\u0026#x00E9;\u0026#x00E9; par la loi de finances pour 2017, autorise \u0026#x00E9;galement toute entreprise de presse en ligne d\u0026#x00E9;veloppant l\u0026#x2019;information professionnelle ou favorisant l\u0026#x2019;acc\u0026#x00E8;s au savoir et \u0026#x00E0; la\u0026nbsp;formation et la diffusion de la pens\u0026#x00E9;e, du d\u0026#x00E9;bat d\u0026#x2019;id\u0026#x00E9;es, de la culture g\u0026#x00E9;n\u0026#x00E9;rale et de la recherche scientifique \u0026#x00E0; op\u0026#x00E9;rer une telle d\u0026#x00E9;duction du r\u0026#x00E9;sultat imposable.\u003C\/p\u003E","annexeExposeSommaire":{}}},"cycleDeVie":{"dateDepot":"2023-10-13","datePublication":"2023-10-17","soumisArticle40":"true","etatDesTraitements":{"etat":{"code":"ET","libelle":"En traitement"},"sousEtat":{"code":"R","libelle":"R"}},"dateSort":{},"sort":{}},"representations":{"representation":{"nom":"PDF","typeMime":{"type":"application","subType":"PDF"},"statutRepresentation":{"verbatim":"true","canonique":"true","officielle":"true","transcription":"false","enregistrement":"false"},"repSource":{},"offset":{},"contenu":{"documentURI":"\/base\/AMANR5L16PO791932B1680P1D1N005038?format=pdf"},"dateDispoRepresentation":{}}},"seanceDiscussionRef":{},"article99":"false","loiReference":{"codeLoi":"CGI","divisionCodeLoi":"39 bis A"},"discussionCommune":{},"discussionIdentique":{},"accordGouvernementDepotHorsDelai":"Sans objet"}