{"id":5675039,"date":"2021-02-16T09:44:43","date_gmt":"2021-02-16T09:44:43","guid":{"rendered":"https:\/\/www.logifin.ma\/2018\/?p=5675039"},"modified":"2021-03-09T10:49:17","modified_gmt":"2021-03-09T10:49:17","slug":"cpu","status":"publish","type":"post","link":"https:\/\/www.logifin.ma\/2018\/cpu\/","title":{"rendered":"Contribution Professionnelle Unique (CPU)"},"content":{"rendered":"[vc_row][vc_column][vc_empty_space][vc_single_image image=\u00a0\u00bb5675067&Prime; img_size=\u00a0\u00bbmedium\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb]<div class=\"norebro-text-sc \" \r\n\tid=\"norebro-custom-69f621e0e4abe\" \r\n\t \r\n\t>\r\n\r\n\t<p>[wp_ad_camp_1]<\/p>\n\t\r\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space]<div class=\"norebro-heading-sc heading text-center\"\r\n\tid=\"norebro-custom-69f621e0e4b84\" \r\n\t \r\n\t>\r\n\t\r\n\t\r\n\t\r\n\t<h3 class=\"title\">\r\n\t\tOFFRE #LOGIMIHANI  -  \u0639\u0631\u0636 #\u0644\u0648\u062c\u064a_\u0645\u0647\u0646\u064a\t<\/h3>\r\n\r\n\t\t\t<div class=\"divider\"><\/div>\r\n\t\r\n\t\t\t<p class=\"subtitle\">\r\n\t\t\t\t\t<\/p>\r\n\t\t\r\n<\/div>[vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column width=\u00a0\u00bb1\/2&Prime;]<div class=\"norebro-button-sc btn-wrap text-center\" \r\n\tid=\"norebro-custom-69f621e0e4e08\"\r\n\t \r\n\t>\r\n\r\n\t<a href=\"http:\/\/www.logifin.ma\/pdfs\/guide_fr.pdf\" \r\n\t\tclass=\"btn  btn-small\">\r\n\r\n\t\t\r\n\t\t<span class=\"text\">\r\n\t\t\tT\u00e9l\u00e9charger le Guide CPU\t\t<\/span>\r\n\r\n\t\t\r\n\t\t\t<\/a>\r\n\r\n<\/div>[\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;]<div class=\"norebro-button-sc btn-wrap text-center\" \r\n\tid=\"norebro-custom-69f621e0e4e93\"\r\n\t \r\n\t>\r\n\r\n\t<a href=\"http:\/\/www.logifin.ma\/pdfs\/guide_ar.pdf\" \r\n\t\tclass=\"btn \">\r\n\r\n\t\t\r\n\t\t<span class=\"text\">\r\n\t\t\t\u062a\u062d\u0645\u064a\u0644 \u062f\u0644\u064a\u0644 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629\t\t<\/span>\r\n\r\n\t\t\r\n\t\t\t<\/a>\r\n\r\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_column_text]\n<p style=\"text-align: right;\"><strong>\u064a\u0639\u062a\u0628\u0631 \u0625\u062d\u062f\u0627\u062b \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0625\u062d\u062f\u0649 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0628\u062b\u0642\u0629 \u0639\u0646 \u0627\u0644\u0645\u0646\u0627\u0638\u0631\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0644\u0644\u062c\u0628\u0627\u064a\u0627\u062a<\/strong><strong> \u0627\u0644\u0645\u0646\u0639\u0642\u062f\u0629 \u0633\u0646\u0629 2019 . \u0648\u062a\u0631\u0648\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0625\u0631\u0633\u0627\u0621 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u062e\u0627\u0635 \u0628\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u0627\u062a\u064a\u064a\u0646 \u0627\u0644\u0645\u062d\u062f\u062f \u062f\u062e\u0644\u0647\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062c\u0632\u0627\u0641\u064a. \u0648\u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u0625\u062d\u062f\u0627\u062b \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0647\u0648 \u062a\u0645\u0643\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0645\u0646 \u0627\u0644\u0645\u0644\u0632\u0645\u064a\u0646 \u0627\u0644\u0645\u0632\u0627\u0648\u0644\u064a\u0646 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0630\u0627\u062a \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0645\u0646 \u0623\u062f\u0627\u0621 \u0636\u0631\u064a\u0628\u0629 \u0645\u0648\u062d\u062f\u0629 \u0634\u0627\u0645\u0644\u0629 \u062a\u0636\u0645 \u0645\u0646 \u062c\u0647\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0647\u0646\u064a )\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0648\u0643\u0630\u0627 \u0648\u0627\u062c\u0628\u0627\u062a \u062a\u0643\u0645\u064a\u0644\u064a\u0629 \u0645\u0631\u0635\u062f\u0629 \u0644\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0641\u0627\u0626\u062f\u062a\u0647\u0645 \u062a\u0634\u0645\u0644 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0623\u0648\u0644\u0649 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u0639\u0646 \u0627\u0644\u0645\u0631\u0636<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>\u00a0\u0648\u062a\u0628\u0639\u0627 \u0644\u0630\u0644\u0643 \u062a\u0645\u060c \u0627\u0628\u062a\u062f\u0627\u0621 \u0645\u0646 \u0641\u0627\u062a\u062d \u064a\u0646\u0627\u064a\u0631 2021 \u060c \u0646\u0633\u062e \u0645\u0642\u062a\u0636\u064a\u0627\u062a \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062c\u0632\u0627\u0641\u064a \u0648\u062a\u0639\u0648\u064a\u0636\u0647\u0627 \u0628\u0623\u062d\u0643\u0627\u0645 \u062c\u062f\u064a\u062f\u0629 \u062a\u062a\u0639\u0644\u0642 \u0628\u0625\u062d\u062f\u0627\u062b \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 6 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0631\u0642\u0645 20 &#8211; 65 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2021 <\/strong><\/p>\n<p style=\"text-align: right;\"><strong>\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u062f\u064a\u062f \u062a\u0644\u063a\u064a \u0648\u062a\u062d\u0644 \u0645\u062d\u0644 \u062a\u0644\u0643 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062b\u0627\u0628\u062a\u0629. \u0644\u0630\u0644\u0643 \u064a\u062a\u0645 \u0625\u062c\u0631\u0627\u0621 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0645\u0647\u0645\u0629 \u0648\u064a\u062c\u0628 \u0623\u0646 \u064a\u0623\u062e\u0630\u0647\u0627 \u062f\u0627\u0641\u0639\u0648 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062c\u0644\u064a\u0646 \u0641\u064a \u0645\u062e\u0637\u0637 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062b\u0627\u0628\u062a \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631.<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>\u0648\u0644\u062f\u0639\u0645 \u0647\u0630\u0627 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0648\u0634\u0631\u062d \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u062f\u064a\u062f \u060c \u0623\u0635\u062f\u0631\u062a \u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0645\u0630\u0643\u0631\u0629 \u062f\u0627\u0626\u0631\u064a\u0629 \u0641\u064a \u0634\u0643\u0644 \u062f\u0644\u064a\u0644 \u0639\u0645\u0644\u064a \u064a\u062a\u0639\u0644\u0642 \u0628\u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0648\u062d\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629.<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>\u064a\u062a\u064a\u062d \u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0646\u0638\u0627\u0645 \u0648\u062d\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>\u0646\u0638\u0627\u0645 \u0645\u0644\u0627\u0626\u0645 \u0644\u0644\u063a\u0627\u064a\u0629 \u0644\u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0630\u064a\u0646 \u0644\u0627 \u064a\u0635\u0644 \u062d\u062c\u0645 \u0645\u0628\u064a\u0639\u0627\u062a\u0647\u0645 \u0625\u0644\u0649 2\u060c000\u060c000 \u062f\u0631\u0647\u0645 (\u062a\u062c\u0627\u0631\u0629 \u0648\u062a\u062f\u0627\u0648\u0644) \u0648 500\u060c000 \u062f\u0631\u0647\u0645 \u0644\u0645\u0642\u062f\u0645\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/strong><br \/>\n<strong>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 (\u0645\u062e\u0637\u0637 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u062b\u0627\u0628\u062a \u0627\u0644\u0630\u064a \u0623\u0644\u063a\u064a\u0647 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0639\u0627\u0645 2021)<\/strong><br \/>\n<strong>\u0645\u0631\u0648\u0646\u0629 \u0646\u0638\u0627\u0645 \u0648\u062d\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 (\u0625\u0639\u0644\u0627\u0646 \u0648\u0627\u062d\u062f \u064a\u0645\u0643\u0646 \u062f\u0641\u0639\u0647 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u064b\u0627 \u0625\u0645\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u062f\u0641\u0639\u0629 \u0633\u0646\u0648\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0648 \u0639\u0644\u0649 4 \u0623\u0642\u0633\u0627\u0637)<\/strong><br \/>\n<strong>\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0645\u0646 \u0627\u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 CNSS.<\/strong><br \/>\n<strong>\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0625\u0645\u0633\u0627\u0643 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0625\u062c\u0628\u0627\u0631\u064a \u0648\u0645\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u0627\u062a\u064a\u064a\u0646<\/strong><\/p>\n[\/vc_column_text][vc_empty_space height=\u00a0\u00bb15px\u00a0\u00bb]<div class=\"norebro-button-sc btn-wrap text-center\" \r\n\tid=\"norebro-custom-69f621e0e4ef9\"\r\n\t \r\n\t>\r\n\r\n\t<a href=\"http:\/\/www.logifin.ma\/2018\/logimihani\/\" \r\n\t\tclass=\"btn  btn-large full-width\">\r\n\r\n\t\t\r\n\t\t<span class=\"text\">\r\n\t\t\t\u0623\u0631\u064a\u062f \u0627\u0644\u0625\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0639\u0631\u0636 #\u0644\u0648\u062c\u064a_\u0645\u0647\u0646\u064a\t\t<\/span>\r\n\r\n\t\t\r\n\t\t\t<\/a>\r\n\r\n<\/div>[vc_empty_space]<div class=\"norebro-text-sc \" \r\n\tid=\"norebro-custom-69f621e0e4f5f\" \r\n\t \r\n\t>\r\n\r\n\t<p>[wp_ad_camp_2]<\/p>\n\t\r\n<\/div>[vc_column_text]La loi de finances 2021 a institu\u00e9 une contribution professionnelle unique qui est une des<a href=\"https:\/\/www.medias24.com\/fiscalite-les-10-mesures-sur-lesquelles-le-gouvernement-s-engage-2034.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a0recommandations des assises de la fiscalit\u00e9<\/a>\u00a0tenues en 2019.<\/p>\n<p>C&rsquo;est\u00a0un syst\u00e8me d\u2019imposition adapt\u00e9 aux personnes physiques dont le revenu professionnel est d\u00e9termin\u00e9 selon le r\u00e9gime du b\u00e9n\u00e9fice forfaitaire. Comme le rappelle la DGI, le but \u00e9tant de permettre \u00e0 cette cat\u00e9gorie de contribuables exer\u00e7ant des activit\u00e9s \u00e0 faible revenu, de s\u2019acquitter d\u2019un seul imp\u00f4t.<\/p>\n<p>Cet imp\u00f4t unique englobe d\u2019une part les imp\u00f4ts et taxes \u00e0 caract\u00e8re professionnel \u00e0 savoir l\u2019imp\u00f4t sur le revenu, la taxe professionnelle et la taxe des services communaux et d\u2019autre part, un compl\u00e9ment de droit destin\u00e9 aux prestations sociales couvrant dans un premier temps l\u2019assurance maladie obligatoire.<\/p>\n<p>Les dispositions relatives \u00e0 ce nouveau r\u00e9gime abrogent et remplacent celles relatives au r\u00e9gime du b\u00e9n\u00e9fice forfaitaire. D&rsquo;importants changements sont donc op\u00e9r\u00e9s et doivent \u00eatre pris en compte par les contribuables inscrits au r\u00e9gime forfaitaire.<\/p>\n<p>C&rsquo;est pour accompagner ce changement et expliquer aux contribuables les implications du nouveau r\u00e9gime que la DGI a produit une note circulaire sous forme de\u00a0<a href=\"https:\/\/www.tax.gov.ma\/wps\/wcm\/connect\/e2d495bc-59a7-4ed2-8797-39f4285f910e\/NC+relative+%C3%A0+la+CPU.pdf?MOD=AJPERES&amp;CACHEID=e2d495bc-59a7-4ed2-8797-39f4285f910e\" target=\"_blank\" rel=\"noopener noreferrer\">guide pratique<\/a>\u00a0relatif \u00e0 l&rsquo;application du r\u00e9gime de la CPU.<\/p>\n<p>Le passage au r\u00e9gime CPU permet aux contribuables l\u2019acc\u00e8s aux \u00a0avantages suivants\u00a0:<\/p>\n<ul>\n<li>R\u00e9gime tr\u00e8s favorable pour les contribuables qui n\u2019atteignent pas un CA de 2.000.000 dh (n\u00e9goce) et 500.000 dhs pour les prestataires de service.<\/li>\n<li>Conformit\u00e9 avec la loi fiscale \u00a0( r\u00e9gime forfaitaire abrog\u00e9 par la Loi des Finances 2021)<\/li>\n<li>Souplesse du r\u00e9gime CPU ( une d\u00e9claration unique payable sur option soit par 1 seul paiement annuel \u00a0ou en 4 tranches)<\/li>\n<li>Le b\u00e9n\u00e9ficie de la couverture m\u00e9dicale assur\u00e9e \u00a0par la CNSS.<\/li>\n<li>Dispense \u00a0de la tenue de la comptabilit\u00e9 obligatoire et de la tenue des obligations comptables et juridiques d\u2019un commer\u00e7ant<\/li>\n<\/ul>\n[\/vc_column_text][vc_empty_space height=\u00a0\u00bb15px\u00a0\u00bb]<div class=\"norebro-button-sc btn-wrap text-center\" \r\n\tid=\"norebro-custom-69f621e0e4fb9\"\r\n\t \r\n\t>\r\n\r\n\t<a href=\"http:\/\/www.logifin.ma\/2018\/logimihani\/\" \r\n\t\tclass=\"btn  btn-large full-width\">\r\n\r\n\t\t\r\n\t\t<span class=\"text\">\r\n\t\t\tJe profite de l'offre #LogiMihani !\t\t<\/span>\r\n\r\n\t\t\r\n\t\t\t<\/a>\r\n\r\n<\/div>[vc_empty_space]<div class=\"norebro-socialbar-sc socialbar  text-center flat social-column-6 shadow default small\" \r\n\tid=\"norebro-custom-69f621e0e50b0\" \r\n\t \r\n\t>\r\n\r\n\t\t\t<a href=\"https:\/\/twitter.com\/intent\/tweet?text=https:\/\/www.logifin.ma\/2018\/cpu\/\" target=\"_blank\" class=\"twitter\">\r\n\t\t\t\t\t\t<span class=\"icon fa fa-twitter\"><\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\r\n\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/www.logifin.ma\/2018\/cpu\/\" target=\"_blank\" class=\"facebook\">\r\n\t\t\t\t\t\t<span class=\"icon fa fa-facebook\"><\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\r\n\t\r\n\t\t\t<a href=\"https:\/\/plus.google.com\/share?url=https%3A%2F%2Fwww.logifin.ma%2F2018%2Fcpu%2F\" target=\"_blank\" class=\"googleplus\">\r\n\t\t\t\t\t\t<span class=\"icon fa fa-google\"><\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\r\n\t\r\n\t\t\t<a href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&url=https%3A%2F%2Fwww.logifin.ma%2F2018%2Fcpu%2F&title=title&source=LOGIFIN+CONSEIL+-+Cabinet+de+Conseil+%C3%A0+Tanger\" target=\"_blank\" class=\"linkedin\">\r\n\t\t\t\t\t\t<span class=\"icon fa fa-linkedin\"><\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\r\n\t\t\t<a href=\"http:\/\/pinterest.com\/pin\/create\/button\/?url=https%3A%2F%2Fwww.logifin.ma%2F2018%2Fcpu%2F&description=title\" class=\"pinterest\">\r\n\t\t\t\t\t\t<span class=\"icon fa fa-pinterest-p\"><\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\r\n\t\r\n\t\r\n\t\t\t<a href=\"http:\/\/vk.com\/share.php?url=https%3A%2F%2Fwww.logifin.ma%2F2018%2Fcpu%2F\" class=\"vk\">\r\n\t\t\t\t\t\t<span class=\"icon fa fa-vk\"><\/span>\r\n\t\t\t\t\t\t\t\t<\/a>\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n\t\r\n<\/div>[vc_empty_space]<div class=\"norebro-recent-posts-sc vc_row blog-posts-masonry\" \r\n\tid=\"norebro-custom-69f621e0e6064\"\r\n\t \r\n\t>\r\n\r\n\t<div class=\"norebro-masonry\" data-lazy-container=\"true\"><div class=\" vc_col-lg-3 vc_col-md-3 vc_col-sm-6 vc_col-xs-12 blog-post-masonry masonry-block post-offset norebro-card-wrapper grid-item data-lazy-item=\"true\"><div  data-aos-once=\"true\" data-aos=\"fade-up\" data-aos-delay=\"0\"><div class=\"blog-grid grid-3\" >\n\t\n\n\t\t<header data-norebro-bg-image=\"https:\/\/www.logifin.ma\/2018\/wp-content\/uploads\/2023\/02\/Parlement-Maroc.jpg\">\n\t\n\t\t\n\t\t<a href=\"https:\/\/www.logifin.ma\/2018\/loi-de-finances-2023-les-gagnants-et-les-perdants\/\"><\/a>\n\t<\/header>\n\t<div class=\"overlay brand-bg-color\"><\/div>\n\n\t<div class=\"content\">\n\t\t\t\t<div class=\"tags\">\n\t\t\t\t\t\t\t<a class=\"tag brand-bg-color brand-border-color\" href=\"https:\/\/www.logifin.ma\/2018\/category\/actualites\/\">\n\t\t\t\t\tActualit\u00e9s\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<h3>\n\t\t\t\t\t\t<a href=\"https:\/\/www.logifin.ma\/2018\/loi-de-finances-2023-les-gagnants-et-les-perdants\/\">\n\t\t\t\tLoi de Finances 2023 : les gagnants et les perdants !\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<p>\n\t\t\tAbdelbasset Mohandis, expert-comptable (CPA), commissaire aux comptes, estime que la Loi de finances 2023 intervient dans un contexte d&rsquo;incertitudes et doit&hellip;\t\t<\/p>\n\t\t\n\t\t<footer>\n\t\t\t\t\t\t<span class=\"author\">adminlogifin<\/span>\n\t\t\t<strong>&mdash;<\/strong>\n\t\t\t\t\t\t\t\t\t<span class=\"data\">f\u00e9vrier 11, 2023<\/span>\n\t\t\t\t\t\t<span class=\"plus ion-ios-plus-empty brand-color\"><\/span>\n\t\t<\/footer>\n\t<\/div>\n<\/div><\/div><div class=\"clear\"><\/div><\/div><div class=\" vc_col-lg-3 vc_col-md-3 vc_col-sm-6 vc_col-xs-12 blog-post-masonry masonry-block post-offset norebro-card-wrapper grid-item data-lazy-item=\"true\"><div  data-aos-once=\"true\" data-aos=\"fade-up\" data-aos-delay=\"100\"><div class=\"blog-grid grid-3\" >\n\t\n\n\t\t<header>\n\t\n\t\t\n\t\t<a href=\"https:\/\/www.logifin.ma\/2018\/damane-relance-les-entreprises-qui-pourraient-reussir-le-test-deligibilite\/\"><\/a>\n\t<\/header>\n\t<div class=\"overlay brand-bg-color\"><\/div>\n\n\t<div class=\"content\">\n\t\t\t\t<div class=\"tags\">\n\t\t\t\t\t\t\t<a class=\"tag brand-bg-color brand-border-color\" href=\"https:\/\/www.logifin.ma\/2018\/category\/actualites\/\">\n\t\t\t\t\tActualit\u00e9s\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<h3>\n\t\t\t\t\t\t<a href=\"https:\/\/www.logifin.ma\/2018\/damane-relance-les-entreprises-qui-pourraient-reussir-le-test-deligibilite\/\">\n\t\t\t\tDamane Relance: Les entreprises qui pourraient r\u00e9ussir le test d\u2019\u00e9ligibilit\u00e9\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<p>\n\t\t\t[wp_ad_camp_1] Parmi les crit\u00e8res d\u2019\u00e9ligibilit\u00e9 aux cr\u00e9dits Damane Relance, celui du levier financier (dette\/exc\u00e9dent brut d\u2019exploitation) a fait beaucoup&hellip;\t\t<\/p>\n\t\t\n\t\t<footer>\n\t\t\t\t\t\t<span class=\"author\">adminlogifin<\/span>\n\t\t\t<strong>&mdash;<\/strong>\n\t\t\t\t\t\t\t\t\t<span class=\"data\">octobre 6, 2020<\/span>\n\t\t\t\t\t\t<span class=\"plus ion-ios-plus-empty brand-color\"><\/span>\n\t\t<\/footer>\n\t<\/div>\n<\/div><\/div><div class=\"clear\"><\/div><\/div><\/div>\t\r\n<\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"norebro-text-sc \" \r\n\tid=\"norebro-custom-69f621e0e7522\" \r\n\t \r\n\t>\r\n\r\n\t<p>[wp_ad_camp_3]<\/p>\n\t\r\n<\/div>[\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_empty_space][vc_single_image image=\u00a0\u00bb5675067&Prime; img_size=\u00a0\u00bbmedium\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column width=\u00a0\u00bb1\/2&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][vc_column_text] \u064a\u0639\u062a\u0628\u0631 \u0625\u062d\u062f\u0627\u062b \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0625\u062d\u062f\u0649 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0628\u062b\u0642\u0629 \u0639\u0646 \u0627\u0644\u0645\u0646\u0627\u0638\u0631\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0644\u0644\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0639\u0642\u062f\u0629 \u0633\u0646\u0629 2019 . \u0648\u062a\u0631\u0648\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0625\u0631\u0633\u0627\u0621 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u062e\u0627\u0635 \u0628\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0630\u0627\u062a\u064a\u064a\u0646 \u0627\u0644\u0645\u062d\u062f\u062f \u062f\u062e\u0644\u0647\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0641\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062c\u0632\u0627\u0641\u064a. \u0648\u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u0625\u062d\u062f\u0627\u062b \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0647\u0648 \u062a\u0645\u0643\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0645\u0646 \u0627\u0644\u0645\u0644\u0632\u0645\u064a\u0646 \u0627\u0644\u0645\u0632\u0627\u0648\u0644\u064a\u0646 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5675067,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[13,14],"_links":{"self":[{"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/posts\/5675039"}],"collection":[{"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/comments?post=5675039"}],"version-history":[{"count":18,"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/posts\/5675039\/revisions"}],"predecessor-version":[{"id":5675041,"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/posts\/5675039\/revisions\/5675041"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/media\/5675067"}],"wp:attachment":[{"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/media?parent=5675039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/categories?post=5675039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.logifin.ma\/2018\/wp-json\/wp\/v2\/tags?post=5675039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}