Le Burkina Faso s’est doté d’un nouveau code général des impôts (CGI). Adopté par l’Assemblée nationale le 20 décembre 2017, promulgué par le Président du Faso le 30 décembre, le CGI est en application depuis le 1er janvier 2018.

Une des réformes de l’ancien code des impôts porte sur les abattements en matière d’Impôt Unique sur les Traitements et Salaires (IUTS) appliqués sur les charges de famille.

La nouvelle disposition en vigueur à compter du 1er janvier 2018, réduit le nombre de charges à 4 (soit 3 enfants et un conjoint), alors que l’ancienne disposition fixait la limite à sept (7) charges dont un (1) conjoint et six (6) enfants.

A cet effet, l’article 113 du Code Général des Impôts dispose :

1) Sur le montant de l’impôt ainsi calculé, il est pratiqué une réduction d’impôt pour charges de famille comme suit :
1 charge : 8%
2 charges : 10%
3 charges : 12%
4 charges : 14%

En revanche, en vertu de l’article 62 du Code des Impôts, les charges de famille donnaient droit aux abattements suivants :
1 charge : 8%
2 charges : 10%
3 charges : 12%
4 charges : 14%
5 charges : 16%
6 charges : 18%
7 charges : 20%

2) Sont considérés comme charges à condition de ne pas avoir de revenus distincts de ceux du salarié :
a) les enfants mineurs ou infirmes ou âgés de moins de vingt-cinq (25) ans lorsqu’ils poursuivent leurs études ;
b) sous les mêmes conditions, les orphelins recueillis par lui à son propre foyer et dont il assure entièrement l’entretien ;
c) un conjoint ;
d) l’épouse ou les épouses salariées sont imposées séparément et bénéficient des charges lorsque celles-ci ne sont pas retenues pour le calcul de l’IUTS de l’époux.

3) Pour l’application de ces dispositions, la situation à retenir est celle existant au premier jour du mois suivant celui de la modification des charges

En savoir plus: https://acsconsultingbf.com/contact/

LOI N°042-2018/AN PORTANT LOI DE FINANCES POUR L’EXECUTION DU BUDGET DE L’ETAT, EXERCICE 2019   

Loi-de-Finances-2019_Burkina-Faso

La réalisation d’un business plan (plan d’affaires) est primordiale pour tout porteur de projet (création d’entreprise, reprise d’entreprise, diversification de l’activité, lancement d’un nouveau produit…). Rédiger un business plan pour son projet offre ainsi plus de chance de réussite et permet de se convaincre soi-même déjà de sa pertinence. Face à cet exercice à prendre très au sérieux, il serait judicieux de le confier à un expert du domaine.

La nécessité et l’utilité d’établir un business plan

1. Structurer et challenger son projet

Le business plan est un excellent outil de travail pour tout porteur de projet qui lui permet de réfléchir et de prendre en compte tous les aspects liés à son projet (financier, commercial, juridique, économique…). Véritable tableau de bord, il va lui permettre de :

  • clarifier et structurer son idée de projet
  • identifier le modèle économique adéquat
  • mettre en évidence les risques et menaces liés au projet
  • préciser sa stratégie de conquête du marché
  • identifier les points forts et points faibles du projet
  • identifier des pistes de correction et d’atténuation des risques
  • déterminer si le projet est viable ou non
  • déterminer le cout et la faisabilité du projet.

2. Convaincre les différents investisseurs et partenaires

Pour concrétiser le projet et le mener à bien, il faut avoir de l’argent ; ce qui nécessite dans la majorité des cas un financement venant de l’extérieur. Le business plan est donc un support indispensable pour solliciter des financements auprès des institutions financières et des investisseurs externes. Il permet ainsi de rassurer les prêteurs en prouvant la faisabilité et la solidité financière et économique du projet.


Le business plan peut également intéresser les éventuels partenaires commerciaux tels que les fournisseurs et certains organismes d’aides financières qui parfois ont besoin de l’examiner avant de finaliser les contrats.

3. Suivre l’évolution de son projet

Une fois l’activité lancée, le business plan constitue une feuille de route. Il permet d’assurer le suivi de l’évolution de chacune des étapes de création et de développement de l’entreprise. Il représente alors un outil d’alerte : les chiffres effectivement réalisés sont comparés à ceux qui avaient été estimés dans le business plan. Toute différence significative sera analysée et des actions correctives devront être mises en œuvre rapidement.

Les avantages de confier son business plan à des experts

1.Réaliser une étude de marché efficace

Phase critique et primordiale de tout projet, l’étude d’un marché implique la collecte d’informations cruciales auprès des acteurs du marché s’il en existe (clients potentiels, fournisseurs, concurrents, régulateur…). Ainsi, réaliser une étude de marché efficace nécessite très souvent l’utilisation de méthodes et techniques adaptées (enquêtes de terrain, sondages, recherches…) pour recueillir les informations pertinentes pour le projet. A l’issue de cette phase de collecte d’informations, il s’agira de traiter et d’analyser les données recueillies afin de faire ressortir des résultats cohérents. Cette étape nécessite ainsi la mobilisation de ressources adéquates et peut s’avérer longue et fastidieuse.

Faire recours à des experts en montage de projet apporte donc les avantages suivants :
  • Profiter de leur familiarité avec divers secteurs d’activités : Un professionnel expérimenté dans le montage de projets a de très fortes chances d’avoir déjà eu affaire à un projet similaire au votre et par conséquent, il dispose déjà d’une bonne connaissance du secteur dans lequel vous désirez vous lancer ; ainsi pour la réalisation de l’étude de marché, il sait déjà quelles informations complémentaires recueillir, où les recueillir, avec qui les recueillir et comment les recueillir.

  • Bénéficier de leurs moyens et ressources : Selon la complexité du projet, le volume des données à collecter et les délais de réalisation, l’étude du marché peut nécessiter la mobilisation de ressources humaines qualifiées que votre professionnel mettra à contribution pour la réussite de la mission. De plus, certaines informations pourraient être plus facilement accessibles pour un professionnel du montage de projet que pour un entrepreneur individuel.

  • Bénéficier de leur savoir-faire sur les méthodes et techniques de collecte et d’analyse de données : Les professionnels des études de marché sont expérimentés dans les techniques de collecte d’information (entretiens, sondages, enquêtes…) et dans l’analyse et le traitement de données. Ils pourront ainsi vous présenter des résultats cohérents et pertinents sur les caractéristiques du marché dans lequel vous voulez vous aventurer.

2.Bénéficier de leur expérience, de leur esprit critique et d’une certaine prise de recul

Les experts en montage de projet réalisent très fréquemment des études sur de nombreux projets dans divers domaines d’activité. Ils accompagnent également très souvent les porteurs de projet dans la création de leur entreprise. De ce fait, ils connaissent les points faibles pouvant conduire à la présentation d’un mauvais business plan. Ils peuvent alerter le porteur de projet lorsqu’ils rencontrent des données incohérentes ou lorsqu’ils estiment que le projet est risqué. Ils portent ainsi un regard extérieur critique sur votre projet et challenge vos idées pour obtenir la meilleure présentation possible de votre plan d’affaire.

3.Sécuriser le montage du prévisionnel en estimant correctement les besoins financiers du projet

Tout comme l’étude de marché, la détermination des prévisions financière est une étape cruciale pour tout projet et nécessite un travail minutieux. Cependant, la réalisation de ces prévisions peut être un véritable casse-tête pour les porteurs de projets n’ayant pas de bonnes notions en Finance.

Un expert apporte donc un regard critique sur tous les besoins nécessaires au démarrage et à la réussite de votre projet. Il vous apportera ses recommandations et son appui pour estimer l’ensemble des investissements à réaliser, le besoin en fond de roulement, le chiffre d’affaire prévisionnel, les charges d’exploitation…

En somme, il vous permettra de préparer et de présenter de façon claire et pertinente l’ensemble des tableaux financiers relatifs à votre projet :

-Plan de trésorerie prévisionnel

-Bilan d’ouverture

-Tableaux d’amortissement

-Compte d’exploitation prévisionnel….

4.Bénéficier de conseils sur la stratégie à adopter pour votre projet

Aspect juridique et fiscal : Quelle forme juridique serait adaptée à votre entreprise ? Quels seraient les implications fiscales ? Comment sécuriser votre idée ? Comment garantir et maintenir le contrôle de votre future entreprise?…

Aspect commercial : Quelle stratégie adopter pour pénétrer le marché et faire face à la concurrence ? Quels canaux de communication seraient adaptés à votre activité ? Quel plan marketing mettre en place ? Quel modèle économique adopter ?…

Aspect financier : Quelles sources de financement seraient adaptées et accessibles pour votre projet ? Quel type de financement choisir ? Quelle durée et quel taux seraient bénéfiques pour le promoteur dans le cadre d’un emprunt? Quel schéma de garantie serait envisageable ? Quelles alternatives trouver pour financier partiellement ou totalement le projet ?…

Aspect technique et organisationnel : Quelles ressources sont primordiales ? Quel système de production serait adapté à votre activité ? Quel organigramme prévoir? Quelles ressources humaine et quelle rémunération prévoir ?…

5.Gagner en efficacité, Economiser en temps et en énergie

Comme vous pouvez l’imaginer, la réalisation d’un « bon » business plan nécessite beaucoup de travail et de connaissance sur divers aspects (économiques, financiers, stratégiques, juridiques…). Le business plan s’adresse tout d’abord au porteur du projet, mais également aux institutions financières, aux investisseurs et aux partenaires de l’entreprise. Sa structure dépend donc de son destinataire. En tout état de cause, un business plan doit être agréable à la vue, compréhensible, convaincant et cohérent surtout sur le plan financier.

Un expert en réalisation de business plan vous permettra donc de préparer un document de qualité, adapté à son destinataire et ce, dans des délais très réduits.

Vous souhaitez établir un business plan pour votre projet de création ou de développement? Faites appel au experts du cabinet ACS CONSULTING.

Nos équipes projet sont composées de professionnels expérimentés dans divers domaines d’activité. Depuis bientot 3 ans, nous avons accompagnés plus d’une vingtaine de projets dans différents secteurs (Agriculture, élevage, transport, technologie, prestation de services, restauration…)

 

 

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The 7th thing that the gal wants to know about the particular sugardaddy account is whether the person appeared to be buddies while using the mother of the person that they have began with. If the male choose to go out there with the wife of your person that they are dating, she is sure the man wouldn’t normally become a good an individual for any females.

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Table 4asia-pacific region: growth of real gdp (annual average percent)

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