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LIASSES_FISCALES_PRO : Professional tax returns

Years : 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016
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Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
Professional tax return exercise files assemble the tax elements from different tax returns depending on the year: the actual and simplified regimes for agricultural benefits (BA-RN and BA-RS), the actual and simplified regimes for industrial and commercial benefits (BIC-RN and BIC-RS), and the non-commercial benefits (BNC). The latter include the profits of liberal professions, income from charges and offices, and income not falling into any other category. These are declared on forms 2035, 2035A, 2035B, 2035E and 2035F. Only the BNC base is presented here, as the BA, BIC, ISGROUPE and PERIM data are already documented on our website: - Agricultural benefits (BA) - Industrial and commercial profits - Normal regime (BIC-RN) - Industrial and commercial profits - Simplified regime (BIC-RS) - Corporate tax groups (ISGROUPE) - Tax group perimeters (PERIM).

Example of data content for LIASSES_FISCALES_PRO : Professional tax returns

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Bnc 2020
Fichier exercices liasses fiscales des bénéfices non commerciaux (BNC)
Projects using this data source (23)
General Directorate for Enterprises project
DGT Project
Directorate General for Enterprise - Innovation Study
PS Travaux de la DGOM
France Stratégie's studies
Micro-simulations of the effect of business-relted fiscal policy reforms
DGT Project
Economic and financial analysis of equine companies
French National Court of Audit project, Department of Methods and Data
The effect of transfert pricing documentation requirements on tax compliance costs and administrative costs
Microsimulation de l'impact environnemental de la fiscalité des entreprises
Automatisation, travail et changement structurel
Assessment of capital tax reforms in France
Dynamics of income and wealth in France
Anatomy of Mid-Sized Companies
Evaluation des aides à la rénovation énergétique des logements
Taxation and corporate philantropy
Impact assessment of corporate tax reforms
Distribution des prélèvements obligatoires entre les entreprises
Effets réels de la relation bancaire sur l'emploi, l'investissement et l'innovation
Numérisation, économies d'impôts et effets de la concurrence
Statistical assistance for the DGCS
Difficultés de recrutement : compétences et déficits d'information
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Articles (5)
Spécialisation productive et compétitivité de l'économie française,
L'innovation en France peut-elle bénéficier aux salariés peu qualifiés ?
Fin de carrière des seniors : quelles spécificités selon les métiers ?
Inégalité des chances : ce qui compte le plus
Dividend Taxes and the Allocation of Capital: Comment
Other sources in the same theme (52)
DMTG : Duties on the free transfer of assets
FELIN : Sampled file of the income tax
MVC_CICE : Movement of Receivables CICE
FIN : Funding
REI : Identification of elements of taxation
Déclarations 2083 pro : Tax aids for over-seas investment for professional (form 2083)
Déclarations 2083 part : Tax aids for over-seas investment for individuals (form 2083)
GAR : Guarantee
INO : Innovation
MCC : Debt-collection
ETAT 1507M : Aggregated income tax declarations
TASCOM : Tax on commercial premises
BIC-RS : Industrial and commercial profits - simplified scheme
BIC-RN : Industrial and commercial profits - normal scheme
PERIM : Tax groups scopes
TVA_A21 : Aggregate VAT reporting data (VAT fiscal data)
MVC_CIR : Movement of Receivables CIR
DMTO_Fidji : Transfer duties - monthly data by department
GECIR : GECIR files
LNACFE : Premises not subject to Company Real Estate Contribution
Déclarations 2502 : 2502 payroll tax declarations
PVLT_Brevets : Long term profit taxation on patents
BA : Agricultural benefits
CFE : Company Real Estate Contribution
BIC-IS : Industrial and commercial profits - all schemes
ISGROUPE : Tax groups of companies for corporate tax
TP : Business tax
CVAE : Contribution on the added value of companies
MVC_Mécenat : Movements in receivables Patronage
ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax
Contrib_add_IS : Additional contribution to corporate income tax
DEPARTS_RETOURS : File of departures of income tax payers
POTE : Income tax declarations for tax households (form 2042 and appendices)
CBCR : Country by country reporting
Déclarations_2044EB : Declarations on premises benefiting from a tax advantage (form 2044 EB)
IRCOM : Total community income tax
TVA_annuel : Detailed VAT reporting data
Subdivisions_foncieres : Property Subdivisions
Déclarations_2044S : Special declarations of property income for individuals (special form 2044)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
TVA_mensuelles : Monthly VAT data
Fonds_solidarité : Solidarity funds for SMEs
CET : Territorial economic contribution
MVC_FAM : Family tax credit
Dec_2069_rci :
MVC_rénovation_énergétique :
PME_croissance :
Credits_impots_IS :
BNC :
Déclarations 2257 :
Déclarations 2070 :
Déclarations 2065bis :
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Persistent Identifiers (DOI)

Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.

2023 : https://doi.org/10.34724/CASD.421.5480.V1
2022 : https://doi.org/10.34724/CASD.421.5024.V2
2021 : https://doi.org/10.34724/CASD.421.4509.V2
2020 : https://doi.org/10.34724/CASD.421.3982.V3
2019 : https://doi.org/10.34724/CASD.421.3575.V1
2018 : https://doi.org/10.34724/CASD.421.3072.V2
2017 : https://doi.org/10.34724/CASD.421.3067.V1
2016 : https://doi.org/10.34724/CASD.421.3125.V1