Tax return package and corporate tax

The tax return package (liasse) brings together the accounting and tax forms that the company must file each year with the administration. Simon prepares these forms from your accounting entries.

What you validate

Before marking a tax return package (liasse) ready or submitted, you validate:

the tax regime used (RSI or RN) and the forms generated;
the closing entries and the necessary provisions;
the calculated cells, the add-backs and the deductions;
the PDF produced before submission on impots.gouv.fr;
the fact that the filing has indeed been carried out outside Simon.

Forms generated

The applicable form depends on your tax regime:

Regime	Balance sheet form	Corporate tax form	Description
RSI (simplified regime)	2033	2065	Simplified balance sheet and income statement
RN (standard regime)	2050	2065	Full balance sheet and income statement

The corporate tax calculation follows the tax schedule embedded in the Simon reference data for the financial year concerned. This page describes the mechanism; the exact rates and thresholds are regulatory values that may change.

Taxable profit

Taxable profit = Income (class 7) − Expenses (class 6, excluding 695) + Add-backs − Deductions

Account 695 (corporate tax itself) is excluded from the calculation to avoid circularity.

SME schedule

The reference data distinguishes the reduced SME rate, when the conditions are met, from the standard rate beyond the reduced band. The conditions for accessing the reduced rate are carried by the tax reference data of the installed version.

Corporate tax instalments

The instalments already paid (account 444) are deducted from the calculated amount: Net corporate tax = Gross corporate tax − Instalments paid.

Accounting entry

During the calculation, Simon creates a provision journal entry:

Debit: 695 (tax on profits)
Credit: 444 (State, tax on profits)

Cells of the tax return package

Forms 2033 and 2050 are made up of cells mapped onto the accounting balances. Each cell references:

A set of accounts (e.g. “101” to “104” for capital)
A calculation formula (sum, subtraction, SQL formula)
An optional tax filter (debit/credit direction, third party’s country)
A validity period (the forms change every year)

Simon automatically calculates each cell by querying the balances of the accounts concerned.

Filing obligations

Simon tracks the filing obligations of each period:

Form	Frequency	Applicable if
CA3	Monthly/quarterly	VAT under the standard regime
CA12	Annual	VAT under the simplified regime
3514	Half-yearly (instalments)	VAT under the simplified regime
2033	Annual	Simplified regime (RSI)
2050	Annual	Standard regime (RN)
2065	Annual	Company subject to corporate tax

When a period is closed, Simon automatically creates the obligations of the next period.

Prepare the tax return package

The preparation flow follows the same mechanism as the VAT return:

Check the prerequisites — all the closing steps must be completed
Build the return — calculation of all the form’s cells
Generate the PDF — document ready to file on impots.gouv.fr
Mark ready — you confirm that the return is ready to file
Confirm the filing — after e-filing, the return is marked submitted; the period can then be closed

Checklist before the tax return package

Before preparing the tax return package (liasse), Simon checks that:

The depreciation is posted
The provisions (corporate tax, TNS, ICNE) are posted
The closing entries are generated (6/7 → 120/129)
The allocation of earnings Y-1 is done

Form 2065 (corporate tax return)

Form 2065 is the overall corporate tax return. It includes:

The taxable profit
The detail of the corporate tax calculation (bands, rates)
The instalments paid
The balance to pay or the tax credit

This form is generated automatically after the corporate tax calculation.