Cadeau : comment optimiser son BNC en fin d'année | formation organisation du cabinet dentaire

Bonjour à tous,

Je vous partage cette vidéo de 4 minutes que j’avais réalisée en mai avec M Kloeckner sur l’optimisation de la comptabilité des BNC en fin d’année :

</p> <p>Pour savoir si les dates de clôture des bénéfices non-commerciaux BNC ont un impact sur la comptabilité des chirurgiens-dentistes. La comptabilité est établie à l’année civile (1 janvier au 31 décembre), l’imposition est réalisée sur le modèle des recettes et des dépenses. </p> <p>On doit constater toutes les recettes encaissées ou non par le professionnel durant l’année en cours. </p> <p>Le plus important du point de vue comptable est la matérialisation des dates. Si en cas de contrôle, l’administration fiscale prouve des recettes « dans votre tiroir », qui ne sont pas mises à la banque, elle fera un redressement et réclamera l’impôt correspondant.</p> <p>S’il y a des dépenses pour le mois de décembre qui ne sont comptabilisées qu’au mois de janvier, le professionnel va être imposé sur le flux de trésorerie. L’impôt sera donc plus important que celui qui est réellement généré par l’activité.  </p> </div> </div> </div> </div> </div> </article> <section class="posts-list"> <div 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