La formule de calcul du Crédit d’Impôt de Modernisation de Recouvrement (CIMR)

Dossier parent :

Fiche pratique

Paie Impot sur le revenu

Au 1er janvier 2019, certains dirigeants seront soumis au prélèvement à la source par une retenue réalisée par le débiteur. Au titre des revenus perçus en 2018 va s’appliquer le CIMR. Quel est son principe et les rémunérations concernées ou exclues ?

Publié le 22 octobre 2018

Mis à jour le 10 août 2022

Télécharger en PDF

La formule de calcul

CIMR = [ IR x Rinclusnonexcep / RNI ] - CIétranger

emIRemem= montant de l'impôt sur le revenu dû au titre de l'année 2018 ;em
emRinclusnonexcepemem= montants nets imposables des urevenus non exceptionnelsu perçus ou réalisés en 2018 dans le champ du prélèvement à la source, les déficits étant retenus pour une valeur nulle ;em
emRNIemem= revenu net imposable suivant le barème progressif de l'impôt sur le revenu, hors déficits, charges et abattements déductibles du revenu global ;em
emCIétrangeremem= crédits d'impôt prévus par les conventions fiscales internationales afférents aux revenus dans le champ du prélèvement.em

Créer un compte pour consulter cette fiche pratique

Il vous reste 91% à lire.
Un compte LégiSocial / LégiFiscal est nécessaire pour lire la suite et bénéficier de nos fonctionnalités IA ✨ comme les points essentiels ou le résumé de l'article.

M'inscrire ou me connecter

Les engagements LégiSocial

Facilité de prise en main

Documents & outils prêts à l'emploi
Directement imprimables au format A4
Guides et exemples commentés

Mise à jour en temps réel

Alerte email à chaque mises à jour
Commentaire détaillé de la mise à jour
Versions antérieures intégrées

Service après-vente garanti

Réponse sous 24 heures ouvrables
Nos experts vous répondent directement

Paiement sécurisé

Paiement par CB sécurisé (Crédit Mutuel/Paybox)
Autres modes de paiement : PayPal, chèque, virement bancaire

	0	1
0	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0073649883270264
1	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0007319450378418
2	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0029089450836182
3	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.012947797775269
4	SELECT *, "legisocial" as site FROM legisocial.outil_composition c INNER JOIN...	0.005403995513916
5	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00040388107299805
6	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0019991397857666
7	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00046515464782715
8	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0013809204101562
9	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0031778812408447
10	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00091385841369629
11	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0060470104217529
12	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00118088722229
13	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0027000904083252
14	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00092983245849609
15	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0055258274078369
16	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0030479431152344
17	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0010249614715576
18	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0067508220672607
19	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0019550323486328
20	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00094103813171387
21	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0050268173217773
22	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0019669532775879
23	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00094890594482422
24	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0050160884857178
25	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0016179084777832
26	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00088191032409668
27	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0046150684356689
28	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0018279552459717
29	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0012240409851074
30	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0053229331970215
31	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0040290355682373
32	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0012729167938232
33	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0083122253417969
34	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0029869079589844
35	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0014750957489014
36	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0073380470275879
37	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0036079883575439
38	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0012729167938232
39	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0085959434509277
40	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0035519599914551
41	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0012319087982178
42	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0079090595245361
43	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0028960704803467
44	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0010571479797363
45	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0061299800872803
46	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.001835823059082
47	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0012850761413574
48	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0055620670318604
49	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0019168853759766
50	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0012581348419189
51	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0060160160064697
52	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0038928985595703
53	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.001392126083374
54	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0080959796905518
55	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0029559135437012
56	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0012021064758301
57	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0068850517272949
58	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0028808116912842
59	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0013360977172852
60	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0070469379425049
61	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0027689933776855
62	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0013370513916016
63	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.006965160369873
64	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0046780109405518
65	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0016250610351562
66	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0091590881347656
67	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.0043988227844238
68	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.0014901161193848
69	SELECT t.*, tag.label as tag, tag.url as tag_slug, "legisocial" as site FROM ...	0.00901198387146
70	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00085306167602539
71	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0029070377349854
72	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00060009956359863
73	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0024499893188477
74	SELECT ct2.app_label, ct2.model, c.parent_object_id as id FROM legisocial.`ou...	0.00073885917663574
75	SELECT *, "legisocial" as site FROM legisocial.outil_file WHERE id = :id	0.0027091503143311

​La formule de calcul

Créer un compte pour consulter cette fiche pratique

Les engagements LégiSocial

La formule de calcul