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[]
["Steuerberechnung aufgrund des Ergebnisses vor Steuern (Stand per 1.1.2016)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kurzanleitung:\n1. Rechtsform und Steuertatus der Gesell-\n    chaft angeben.\n2. Ergänzen Sie nach Bedarf die Zahlen 1\n    bis 8 (Alle Zahlen müssen positiv\n    erfasst werden).\n3.  Aufteilung nach Sitzgemeinde sowie\n     Nebensteuerdomizilen in % angeben."]
["—"]
[null,"Kantonaler Steuerfuss 2016:",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L22+H29+M29+H34+M34+H39+M39+H45+M45+H51+M51+H57+M57+H63+M63+H69+M69)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Régimes fiscaux",null,1,"Ordentliche Best."]
[null,"Rechtsform der Gesellschaft",null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Holding"]
[null,"Steuerstatuts der Gesellschaft",null,null,"Ordinaire",null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Domizil. Gesel."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J22+F29+K29+F34+K34+F39+K39+F45+K45+F51+K51+F57+K57+F63+K63+F69+K69","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kurzbeschrieb:\nDas vorliegende Modul ermöglicht die\nBerechnung der Steuerrückstellung aufgrund des Reingewinnes vor Steuern.\nEs dient nur zur Berechnung der im Kanton Freiburg und für die DBST geschuldeten Steuern.\nKleinere, unbedeutende Abweichungen können vorkommen. \nDie angegebene Rückstellung hat nur Informationszweck. Diese kann nicht als Beweismittel benutzt werden."]
["1. Total des steuerbaren Kapital (Kanton)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Genre de sociétés",null,1,"AG, Genossensch., GmbH"]
["2. Total des steuerbaren Gewinn (vor Verlustverr. und ohne a.o. Gewinne von Vereinen)",null,null,null,null,null,null,"(Betrag vor Steuern)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Vereine, Stiftungen, Andere JP"]
["3. Steuerb, Gewinn Kanton (wenn Unterschied zu demjenigen unter 2) (z.B. CH Vorausanteil Domizilges.)",null,null,null,null,null,null,"(Betrag vor Steuern)"]
["4. Für Vereine und Stiftungen: ausserordentliche Gewinne"]
[]
["5. Verlustverrechnung (gemäss Punk \"H\" der Steuererklärung)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No d'ident.","Taux des communes sélectionnés"]
["6. Verrechenbare Verluste (Kanton)",null,null,null,null,null,null,{"$f":"IF(G22=1,\" \",IF(F12<>0,\" \",IF(F12=0,IF(F16<>0,\"Il ne faut pas indiquer de pertes au canton\",\" \"))))","v":" "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Communes",null,null,"Paroisses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Catholiques",null,null,"Réformées"]
["7. Ermässigungen jeglicher Art, in %",null,null,null,null,null,"(Beteiligungsabzug, Steuerermässigung, …)"]
["8. Sofern die Steuerpflicht nicht ein Jahr ausmacht; Anzahl der Tage",null,null,null,null,null,null,{"$f":"IF(G22=1,\" \",IF(F12-F16=F11-F15,\"Ne pas indiquer de bénéfice au canton\",\" \"))","v":" "}]
[null,null,null,null,{"$f":"IF(G22=1,\" \",IF(G77<>1,\"Erreur dans la répartition du bénéfice\",\" \"))","v":" "}]
[null,null,null,null,{"$f":"IF(G22=1,\" \",IF(G75<>1,\"Erreur dans la répartition du capital\",\" \"))","v":" "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No de réf.","Capital","Bénéfice","% cath.","Capital","Bénéfice","% réf.","Capital","Bénéfice","Capital réparti","Cote com. cap.",null,"Cote par. cap.","Cote com. bén.","Cote par. cath. bén.","Bénéfice com. réparti","Bén. cath. rép.","Bén. réf. réparti",null,"bénéf réparti"]
[null,"Sitzgemeinde",null,null,null,null,1,null,"In %",null,"In %",null,null,null,null,null,null,null,null,"Commune de domicile",null,{"$f":"IF(G22=1,0,G22)","v":0},{"$f":"IF(V22=0,0,VLOOKUP(V22,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V22=0,0,VLOOKUP(V22,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V22=0,0,VLOOKUP(V22,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V22=0,0,VLOOKUP(V22,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V22=0,0,VLOOKUP(V22,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V22=0,0,VLOOKUP(V22,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V22=0,0,VLOOKUP(V22,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V22=0,0,VLOOKUP(V22,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"J22","v":0},{"$f":"ROUND(($X$106*AE22*W22)/100,0)","v":0},null,{"$f":"ROUND(((($X$106*AE22)*(Y22*Z22)/10000)+(($X$106*AE22)*(AB22*AC22))/10000),1)","v":0},{"$f":"ROUND(($X$124*AO22*W22)/100,0)","v":0},{"$f":"ROUND(((($X$124*AO22)*(Y22*AA22)/10000)+(($X$124*AO22)*(AB22*AD22))/10000),1)","v":0},{"$f":"X22*AE22/100","v":0},{"$f":"Y22*AA22*AE22/10000","v":0},{"$f":"AB22*AD22*AE22/10000","v":0},null,{"$f":"L22","v":0}]
[null,null,null,null,null,null,null,null,"Kapital",{"$f":"F10*J22","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*L22,IF($F$12=0,$F$11*L22,0))","v":0},null,null,null,null,null,null,null,"Communes de répart.",null,{"$f":"IF(G27=1,0,G27)","v":0},{"$f":"IF(V23=0,0,VLOOKUP(V23,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V23=0,0,VLOOKUP(V23,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V23=0,0,VLOOKUP(V23,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V23=0,0,VLOOKUP(V23,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V23=0,0,VLOOKUP(V23,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V23=0,0,VLOOKUP(V23,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V23=0,0,VLOOKUP(V23,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V23=0,0,VLOOKUP(V23,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"F29","v":0},{"$f":"ROUND(($X$106*AE23*W23)/100,0)","v":0},null,{"$f":"ROUND(((($X$106*AE23)*(Y23*Z23)/10000)+(($X$106*AE23)*(AB23*AC23))/10000),1)","v":0},{"$f":"ROUND(($X$124*AO23*W23)/100,0)","v":0},{"$f":"ROUND(((($X$124*AO23)*(Y23*AA23)/10000)+(($X$124*AO23)*(AB23*AD23))/10000),1)","v":0},{"$f":"X23*AE23/100","v":0},{"$f":"Y23*AA23*AE23/10000","v":0},{"$f":"AB23*AD23*AE23/10000","v":0},null,{"$f":"H29","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L27=1,0,L27)","v":0},{"$f":"IF(V24=0,0,VLOOKUP(V24,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V24=0,0,VLOOKUP(V24,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V24=0,0,VLOOKUP(V24,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V24=0,0,VLOOKUP(V24,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V24=0,0,VLOOKUP(V24,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V24=0,0,VLOOKUP(V24,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V24=0,0,VLOOKUP(V24,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V24=0,0,VLOOKUP(V24,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"K29","v":0},0,null,0,{"$f":"ROUND(($X$124*AO24*W24)/100,0)","v":0},0,0,0,0,null,{"$f":"M29","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G32=1,0,G32)","v":0},{"$f":"IF(V25=0,0,VLOOKUP(V25,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V25=0,0,VLOOKUP(V25,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V25=0,0,VLOOKUP(V25,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V25=0,0,VLOOKUP(V25,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V25=0,0,VLOOKUP(V25,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V25=0,0,VLOOKUP(V25,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V25=0,0,VLOOKUP(V25,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V25=0,0,VLOOKUP(V25,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"F34","v":0},0,null,0,{"$f":"ROUND(($X$124*AO25*W25)/100,0)","v":0},0,0,0,0,null,{"$f":"H34","v":0}]
[null,"Aufteilung nach Gemeinden",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L32=1,0,L32)","v":0},{"$f":"IF(V26=0,0,VLOOKUP(V26,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V26=0,0,VLOOKUP(V26,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V26=0,0,VLOOKUP(V26,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V26=0,0,VLOOKUP(V26,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V26=0,0,VLOOKUP(V26,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V26=0,0,VLOOKUP(V26,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V26=0,0,VLOOKUP(V26,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V26=0,0,VLOOKUP(V26,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"K34","v":0},0,null,0,0,0,0,0,0,null,{"$f":"M34","v":0}]
[null,null,null,null,null,null,1,null,null,null,null,1,null,null,null,null,null,null,null,null,null,{"$f":"IF(G37=1,0,G37)","v":0},{"$f":"IF(V27=0,0,VLOOKUP(V27,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V27=0,0,VLOOKUP(V27,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V27=0,0,VLOOKUP(V27,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V27=0,0,VLOOKUP(V27,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V27=0,0,VLOOKUP(V27,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V27=0,0,VLOOKUP(V27,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V27=0,0,VLOOKUP(V27,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V27=0,0,VLOOKUP(V27,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"F39","v":0},0,null,0,0,0,0,0,0,null,{"$f":"H39","v":0}]
["Berechnung Steuerbetrag mit Berücksichtigung der Steuerbelastung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L37=1,0,L37)","v":0},{"$f":"IF(V28=0,0,VLOOKUP(V28,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V28=0,0,VLOOKUP(V28,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V28=0,0,VLOOKUP(V28,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V28=0,0,VLOOKUP(V28,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V28=0,0,VLOOKUP(V28,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V28=0,0,VLOOKUP(V28,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V28=0,0,VLOOKUP(V28,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V28=0,0,VLOOKUP(V28,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"K39","v":0},0,null,0,0,0,0,0,0,null,{"$f":"M39","v":0}]
[null,null,null,null,"In %",null,"In %",null,null,"In %",null,"In %",null,null,null,null,null,null,null,null,null,{"$f":"IF(G43=1,0,G43)","v":0},{"$f":"IF(V29=0,0,VLOOKUP(V29,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V29=0,0,VLOOKUP(V29,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V29=0,0,VLOOKUP(V29,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V29=0,0,VLOOKUP(V29,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V29=0,0,VLOOKUP(V29,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V29=0,0,VLOOKUP(V29,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V29=0,0,VLOOKUP(V29,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V29=0,0,VLOOKUP(V29,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"F45","v":0},0,null,0,0,0,0,0,0,null,{"$f":"H45","v":0}]
[null,"Kantonsteuer auf Kapital (inkl. Steuerfuss)",{"$f":"IF(G22=1,0,ROUND((X106*W61),1))","v":0},null,"Kapital",{"$f":"F10*F29","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*H29,IF($F$12=0,$F$11*H29,0))","v":0},null,"Kapital",{"$f":"F11*K29","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*M29,IF($F$12=0,$F$11*M29,0))","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(L43=1,0,L43)","v":0},{"$f":"IF(V30=0,0,VLOOKUP(V30,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V30=0,0,VLOOKUP(V30,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V30=0,0,VLOOKUP(V30,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V30=0,0,VLOOKUP(V30,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V30=0,0,VLOOKUP(V30,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V30=0,0,VLOOKUP(V30,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V30=0,0,VLOOKUP(V30,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V30=0,0,VLOOKUP(V30,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"K45","v":0},0,null,0,0,0,0,0,0,null,{"$f":"M45","v":0}]
[null,"Gemeinde- und Pfarreisteuern auf Kapital",{"$f":"IF(G22=1,0,X107+X108)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G49=1,0,G49)","v":0},{"$f":"IF(V31=0,0,VLOOKUP(V31,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V31=0,0,VLOOKUP(V31,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V31=0,0,VLOOKUP(V31,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V31=0,0,VLOOKUP(V31,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V31=0,0,VLOOKUP(V31,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V31=0,0,VLOOKUP(V31,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V31=0,0,VLOOKUP(V31,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V31=0,0,VLOOKUP(V31,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"F51","v":0},0,null,0,0,0,0,0,0,null,{"$f":"H51","v":0}]
[null,null,null,null,null,null,1,null,null,null,null,1,null,null,null,null,null,null,null,null,null,{"$f":"IF(L49=1,0,L49)","v":0},{"$f":"IF(V32=0,0,VLOOKUP(V32,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V32=0,0,VLOOKUP(V32,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V32=0,0,VLOOKUP(V32,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V32=0,0,VLOOKUP(V32,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V32=0,0,VLOOKUP(V32,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V32=0,0,VLOOKUP(V32,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V32=0,0,VLOOKUP(V32,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V32=0,0,VLOOKUP(V32,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"K51","v":0},0,null,0,0,0,0,0,0,null,{"$f":"M51","v":0}]
["Total der Kapitalsteuern",null,{"$f":"SUM(C30:C32)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G55=1,0,G55)","v":0},{"$f":"IF(V33=0,0,VLOOKUP(V33,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V33=0,0,VLOOKUP(V33,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V33=0,0,VLOOKUP(V33,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V33=0,0,VLOOKUP(V33,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V33=0,0,VLOOKUP(V33,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V33=0,0,VLOOKUP(V33,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V33=0,0,VLOOKUP(V33,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V33=0,0,VLOOKUP(V33,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"F57","v":0},0,null,0,0,0,0,0,0,null,{"$f":"H57","v":0}]
[null,null,null,null,"In %",null,"In %",null,null,"In %",null,"In %",null,null,null,null,null,null,null,null,null,{"$f":"IF(L55=1,0,L55)","v":0},{"$f":"IF(V34=0,0,VLOOKUP(V34,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V34=0,0,VLOOKUP(V34,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V34=0,0,VLOOKUP(V34,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V34=0,0,VLOOKUP(V34,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V34=0,0,VLOOKUP(V34,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V34=0,0,VLOOKUP(V34,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V34=0,0,VLOOKUP(V34,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V34=0,0,VLOOKUP(V34,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"K57","v":0},0,null,0,0,0,0,0,0,null,{"$f":"M57","v":0}]
[null,"Kantonssteuer auf Gewinn1 (inkl. Steuerfuss)",{"$f":"IF(G22=1,0,ROUND(X125*W62,1))","v":0},null,"Kapital",{"$f":"F10*F34","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*H34,IF($F$12=0,$F$11*H34,0))","v":0},null,"Kapital",{"$f":"F10*K34","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*M34,IF($F$12=0,$F$11*M34,0))","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(G61=1,0,G61)","v":0},{"$f":"IF(V35=0,0,VLOOKUP(V35,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V35=0,0,VLOOKUP(V35,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V35=0,0,VLOOKUP(V35,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V35=0,0,VLOOKUP(V35,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V35=0,0,VLOOKUP(V35,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V35=0,0,VLOOKUP(V35,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V35=0,0,VLOOKUP(V35,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V35=0,0,VLOOKUP(V35,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"F63","v":0},0,null,0,0,0,0,0,0,null,{"$f":"H63","v":0}]
[null,"Gemeinde- und Pfarreisteuern auf Gewinne1",{"$f":"IF(G22=1,0,AI39+AJ39)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L61=1,0,L61)","v":0},{"$f":"IF(V36=0,0,VLOOKUP(V36,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V36=0,0,VLOOKUP(V36,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V36=0,0,VLOOKUP(V36,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V36=0,0,VLOOKUP(V36,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V36=0,0,VLOOKUP(V36,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V36=0,0,VLOOKUP(V36,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V36=0,0,VLOOKUP(V36,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V36=0,0,VLOOKUP(V36,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"K63","v":0},0,null,0,0,0,0,0,0,null,{"$f":"M63","v":0}]
[null,null,null,null,null,null,1,null,null,null,null,1,null,null,null,null,null,null,null,null,null,{"$f":"IF(G67=1,0,G67)","v":0},{"$f":"IF(V37=0,0,VLOOKUP(V37,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V37=0,0,VLOOKUP(V37,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V37=0,0,VLOOKUP(V37,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V37=0,0,VLOOKUP(V37,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V37=0,0,VLOOKUP(V37,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V37=0,0,VLOOKUP(V37,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V37=0,0,VLOOKUP(V37,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V37=0,0,VLOOKUP(V37,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"F69","v":0},0,null,0,0,0,0,0,0,null,{"$f":"H69","v":0}]
["Total der Kantons-, Gemeinde- und Pfarreisteuern auf Gewinn",null,{"$f":"SUM(C35:C37)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L67=1,0,L67)","v":0},{"$f":"IF(V38=0,0,VLOOKUP(V38,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V38=0,0,VLOOKUP(V38,'Taux 2015-324- communaux'!$A$14:$H$165,4))","v":0},{"$f":"IF(V38=0,0,VLOOKUP(V38,'Part des paroisses'!$A$2:$E$169,4))","v":0},{"$f":"IF(V38=0,0,VLOOKUP(V38,'Taux 2015-324- communaux'!$A$14:$H$165,6))","v":0},{"$f":"IF(V38=0,0,VLOOKUP(V38,'Taux 2015-324- communaux'!$A$14:$H$165,5))","v":0},{"$f":"IF(V38=0,0,VLOOKUP(V38,'Part des paroisses'!$A$2:$E$169,5))","v":0},{"$f":"IF(V38=0,0,VLOOKUP(V38,'Taux 2015-324- communaux'!$A$14:$H$165,8))","v":0},{"$f":"IF(V38=0,0,VLOOKUP(V38,'Taux 2015-324- communaux'!$A$14:$H$165,7))","v":0},{"$f":"K69","v":0},0,null,0,0,0,0,0,0,null,{"$f":"M69","v":0}]
["Direkte Bundessteuer",null,{"$f":"IF(G22=1,0,X135)","v":0},null,"In %",null,"In %",null,null,"In %",null,"In %",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE22:AE38)","v":0},{"$f":"SUM(AF22:AF38)","v":0},null,{"$f":"SUM(AH22:AH38)","v":0},0,0,0,0,0,{"$f":"SUM(AK39:AM39)","v":0}]
[null,"Berechnung voraussichtliche Steuern",{"$f":"C33+C38+C39","v":0},null,"Kapital",{"$f":"F10*F39","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*H39,IF($F$12=0,$F$11*H39,0))","v":0},null,"Kapital",{"$f":"F10*K39","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*M39,IF($F$12=0,$F$11*M39,0))","v":0}]
["Zu bildende Rückstellung2",null,{"$f":"IF(G22=1,\" \",ROUND((C40+50)/100,0)*100)","v":" "}]
["1 Die Steuern auf einem möglichen a. o. Gewinn sind mitberücksichtigt."]
["2 Als Aufwand verbuchte Akotozahlungen müssen abgezogen werden.",null,null,null,null,null,1,null,null,null,null,1]
[]
[null,null,null,null,"In %",null,"In %",null,null,"In %",null,"In %"]
[null,null,null,null,"Kapital",{"$f":"F10*F45","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*H45,IF($F$12=0,$F$11*H45,0))","v":0},null,"Kapital",{"$f":"F10*K45","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*M45,IF($F$12=0,$F$11*M45,0))","v":0}]
[]
[]
[null,null,null,null,null,null,1,null,null,null,null,1]
[]
[null,null,null,null,"In %",null,"In %",null,null,"In %",null,"In %"]
[null,null,null,null,"Kapital",{"$f":"F10*F51","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*H51,IF($F$12=0,$F$11*H51,0))","v":0},null,"Kapital",{"$f":"F10*K51","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*M51,IF($F$12=0,$F$11*M51,0))","v":0}]
[]
[]
[null,null,null,null,null,null,1,null,null,null,null,1]
[]
[null,null,null,null,"In %",null,"In %",null,null,"In %",null,"In %"]
[null,null,null,null,"Kapital",{"$f":"F10*F57","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*H57,IF($F$12=0,$F$11*H57,0))","v":0},null,"Kapital",{"$f":"F10*K57","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*M57,IF($F$12=0,$F$11*M57,0))","v":0}]
[]
[]
[null,null,null,null,null,null,1,null,null,null,null,1,null,null,null,null,null,null,null,"Coefficient cantonal sur le capital",null,null,{"$f":"C4","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Coefficient cantonal sur le bénéfice",null,null,{"$f":"C4","v":1}]
[null,null,null,null,"In %",null,"In %",null,null,"In %",null,"In %"]
[null,null,null,null,"Kapital",{"$f":"F10*F63","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*H63,IF($F$12=0,$F$11*H63,0))","v":0},null,"Kapital",{"$f":"F10*K63","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*M63,IF($F$12=0,$F$11*M63,0))","v":0}]
[]
[]
[null,null,null,null,null,null,1,null,null,null,null,1,null,null,null,null,null,null,null,1,null,null,null,3,null,null,null,null,null,6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PM",null,null,null,null,"PM",null,null,null,null,"APM"]
[null,null,null,null,"In %",null,"In %",null,null,"In %",null,"In %",null,null,null,null,null,null,null,null,"Régime ordinaire",null,null,null,null,"Holding et domiciliées",null,null,null,null,"Régime ordinaire",null,null,null,"Fondations domiciliées"]
[null,null,null,null,"Kapital",{"$f":"F10*F69","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*H69,IF($F$12=0,$F$11*H69,0))","v":0},null,"Kapital",{"$f":"F10*K69","v":0},"Gewinn",{"$f":"IF(($F$12-$F$16)>0,($F$12-$F$16)*M69,IF($F$12=0,$F$11*M69,0))","v":0},null,null,null,null,null,null,"Barèmes","Capital","Bénéfice",null,"Barèmes",null,"Capital","Bénéfice",null,null,"Barèmes","Capital","Bénéfice",null,"Barèmes","Capital","Bénéfice"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IFD",0,null,8.5000000000000006E-2,"IFD",null,0,null,null,8.5000000000000006E-2,"IFD",0,null,null,"IFD",0,4.2500000000000003E-2]
[]
["Contrôle des pourcentages affectés aux communes pour le capital imposable",null,null,null,null,null,{"$f":"IF(W9<>1,\"ERREUR Veuillez corriger les parts réparties\",W4)","v":"ERREUR Veuillez corriger les parts réparties"},"Différence",{"$f":"-1+W9","v":-1},null,null,null,null,null,null,null,null,null,null,"IC",1.6000000000000001E-3,null,null,"IC",null,"Minimum",null,null,170,"IC",2.5500000000000002E-3,null,null,"IC","Minimum"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,499999999,null,null,1.7000000000000001E-4,"Jusqu'à 100'000",0,null,null,null,499999999]
["Contrôle des pourcentages affectés aux communes pour le bénéfice avant impôt",null,null,null,null,null,{"$f":"IF((L22+H29+M29+H34+M34+H39+M39+H45+M45+H51+M51+H57+M57+H63+M63+H69+M69)<>1,\"ERREUR Veuillez corriger les parts réparties\",L22+H29+M29+H34+M34+H39+M39+H45+M45+H51+M51+H57+M57+H63+M63+H69+M69)","v":"ERREUR Veuillez corriger les parts réparties"},"Différence :",{"$f":"-1+W4","v":-1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,500000000,null,null,8.0000000000000007E-5,null,null,null,null,null,500000000]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1 à 25000",4.2000000000000003E-2,null,null,null,"1 à 25000",null,4.2000000000000003E-2,null,"1 à 25000",4.2000000000000003E-2,null,null,null,"1 à 25000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25001 à 50000",0.128,null,null,null,"25001 à 50000",null,0.128,null,"25001 à 50000",0.128,null,null,null,"25001 à 50000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Plus de 50000",8.5000000000000006E-2,null,null,null,"Plus de 50000",null,8.5000000000000006E-2,null,"Plus de 50000",8.5000000000000006E-2,null,null,null,"Plus de 50000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bénéfice extr.",0.01]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Minimum",4999]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1. Détermination du capital imposable pro rata temporis",null,null,null,null,null,null,null,null,{"$f":"IF(F19=0,F10,(F10*F19)/365)","v":0},null,null,null,null,"Genre de sociétés",null,{"$f":"G7","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2. Détermination du bénéfice déterminant pour le taux :",null,null,null,null,null,null,null,"IFD",{"$f":"IF(F19=0,F11+AC96,((F11+AC96)/F19)*365)-F15","v":0},"Canton",{"$f":"IF(AC95+AD98=0,0,IF(AD98<>0,IF(F19=0,AD98,IF(AD98=AC97,AC95,((F12/F19)*365)-F16))))","v":0},{"$f":"IF(AD98=0,1,IF(AC97=0,1,AD98/AC97))","v":1},null,"Régime fiscal ",null,{"$f":"G8","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bénéfice extraordinaire",null,null,null,null,null,null,null,{"$f":"F13","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bénéfice imposable IFD",null,null,null,null,null,null,null,{"$f":"IF(F11=0,0,F11-F15+F13)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bénéfice imposable au canton",null,null,null,null,null,null,null,null,{"$f":"IF(F12<>0,F12-F16,AC97-AC96)","v":0},{"$f":"MAX(AC95,AD98)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PM",null,"APM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3. Détermination du régime fiscal et du barème",null,null,null,{"$f":"IF(AJ94>1,0,IF(AJ94=1,IF(AJ95=1,1,IF(AJ94=1,IF(AJ95=2,2,IF(AJ94=1,IF(AJ95=3,2,0)))))))","v":1},null,{"$f":"IF(AJ94=1,0,IF(AJ94=2,IF(AJ95=1,3,IF(AJ94=2,IF(AJ95=2,6,IF(AJ94=2,IF(AJ95=3,6,0)))))))","v":0},null,null,{"$f":"IF(Z100=3,0,IF(Z100=6,IF(AC94<850000,\"min\",IF(Z100=6,IF(AC94>=850000,AC76),0))))","v":false}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4. Capital plus grand que 500'000'000",null,null,null,{"$f":"IF(AJ94=2,0,IF(AJ95=1,0,-MAX(0,AC94-Z77)))","v":0},null,{"$f":"IF(AJ94<>2,0,IF(AJ94=2,IF(AJ95=1,0,-MAX(0,(AC94-AI77)))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5. Recherche des taux",null,null,null,"Capital",null,"Capital",null,null,"Facteur d'augmentation de l'impôt min. sur capital",null,null,{"$f":"IF(F19=0,1,F19/365)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.a Recher des minima",null,null,null,{"$f":"IF(X100=0,0,IF(X100=1,U75,IF(X100=2,IF(AC94<850000,\"Min\",IF(X100=2,IF(AC94>=850000,AC76,0))))))","v":1.6000000000000001E-3},null,{"$f":"IF(Z100<>0,IF(Z100=6,AC100,IF(Z100=3,IF(AC94<100000,AE76,IF(Z100=3,IF(AC94>=100000,AE75,0))))))","v":false}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AC95*(1+0.085+(0.05*(1+AN39)))+X109","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6. Calcul de l'impôt cantonal sur le capital",null,null,null,{"$f":"IF(X103=0,0,IF(X103=\"Min\",ROUND((170*AF102),0),ROUND((X103*(AC94+X101))-(X101*AC77),0)))","v":0},null,{"$f":"IF(Z103=0,0,IF(Z103=\"Min\",170,ROUND((Z103*(AC94+Z101))-(Z101*AC77),0)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X105+Z105","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7. Impôt communal sur le capital",null,null,null,{"$f":"AF39","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8. Impôts paroissiaux sur le capital",null,null,null,{"$f":"AH39","v":0},null,null,null,null,"Barème de l'impôt sur le bénéfice",null,null,null,null,null,"Calcul des montants seuils des barèmes avant impôts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9. Impôts totaux sur le capital",null,null,null,{"$f":"SUM(X106:X108)","v":0},null,null,null,null,null,null,null,null,null,null,"Formule générale :",null,"Bénéfice seuil = Bén. déterminant * (1 + Taux IFD + Taux bén. dét.*(1 + Fact. communale + Facteur cath. + Facteur réf))+Impôt sur le capital)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,"Pour 25'000",{"$f":"IF(AJ94=2,AC111*(1+(0.0425*W123)+(0.05*W123*(1+AN39)))+X109,AC111*(1+0.085*W123+(0.05*W123*(1+AN39)))+X109)","v":28375},"Seul du minimum APM de 5000 :",null,{"$f":"IF(AJ94=2,AC115*(1+(0.0425*W123)+(0.05*W123*(1+AN39)))+X109,AC115*(1+0.085*W123+(0.05*W123*(1+AN39)))+X109)","v":5675}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PM",null,"APM",null,null,25000,4.2000000000000003E-2,null,null,null,null,"Pour 50'000",{"$f":"IF(AJ94=2,AC112*(1+0.085*W123+(0.1*W123*(1+AN39)))+X109,AC112*(1+0.085*W123+(0.1*W123*(1+AN39)))+X109)","v":59250}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1. Détermination du barème pour l'impôt sur le bénéfice",null,null,null,{"$f":"IF(AJ94>1,0,IF(AJ94=1,IF(AJ95=1,1,IF(AJ94=1,IF(AJ95=2,2,IF(AJ94=1,IF(AJ95=3,2,0)))))))","v":1},null,{"$f":"IF(AJ94=1,0,IF(AJ94=2,IF(AJ95=1,3,IF(AJ94=2,IF(AJ95=2,6,IF(AJ94=2,IF(AJ95=3,6,0)))))))","v":0},null,null,50000,8.5000000000000006E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.a Détermination des minima",null,null,null,null,null,null,null,null,"25000 - 50000",0.128,{"$f":"1/(1+AD113)/10","v":8.8652482269503535E-2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2. Taux applicable après impôts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Détermination du taux cantonal global :",null,{"$f":"IF(AE98<AJ110,AD111,IF(AE98>AJ111,AD112,((((AE98-AJ110)/(1+AD113)*AD113)+1250))))","v":4.2000000000000003E-2},{"$f":"IF(AE98<AJ110,AD111,IF(AE98>AJ111,AD112,MIN(0.1,AF130)))","v":4.2000000000000003E-2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3. Taux cantonal effectif",null,null,null,{"$f":"AL114","v":4.2000000000000003E-2},null,{"$f":"AL114","v":4.2000000000000003E-2},null,null,5000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(((AC95-AJ110)/(1+0.085+0.15*(AN39))*AD113)+1250)","v":-2097.4654377880183}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4. Bénéfice imposable après impôts",null,null,null,{"$f":"IF(AJ94=2,0,IF(AJ95=2,0,IF(AE95<>AC95,AL139,IF(AC95<>AC97,AJ146,IF(AJ94=1,AJ124,0)))))","v":0},null,{"$f":"IF(AJ94=1,0,IF(AD98<6300,0,IF(AJ94=2,IF(AJ95=2,0,IF(AJ94=2,IF(AE95<>AC95,AL139,IF(AC95<>AC97,AJ146,IF(AJ124<=AF84,0,AJ124))))))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4. a) Impôt sur le bénéfice",null,null,null,{"$f":"X115*X117","v":0},null,{"$f":"Z117*Z115","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5. Calcul du bénéfice extraordinaire",null,null,null,null,null,{"$f":"AC96*AF120","v":0},null,null,"Bénéfice extraordinaire",null,{"$f":"AF83","v":0.01},{"$f":"IF(AC96=0,0,(AC96*AE120/((AC96+AC96*AE120))))","v":0},null,null,"Calcul du bénéfice déterminant après impôt dans les cas ordinaires"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Formule générale :",null,"Bén. dét =","Bénéfice - impôt sur le capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6. Prise en compte des réductions",null,null,{"$f":"F18","v":0},{"$f":"IF(AJ94=2,0,X118*-W122)","v":0},null,{"$f":"IF(AJ94=1,0,Z118*-W122)","v":0},null,null,null,null,null,null,null,null,null,null,null,"(1+ Taux IFD + Taux Bén. dét(1+Fact. com. + Fact. cath. + Fact. réf)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"1-W122","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7. Impôt cantonal total sur le bénéfice",null,null,null,{"$f":"MAX(0,SUM(X118:X123))+Z124","v":0},null,{"$f":"MAX(0,SUM(Z118:Z123))","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(AJ94=2,(AC95-X109)/((1+0.0425*W123)+((AL114*W123*(1+AN39)))),(AC95-X109)/((1+0.085*W123)+((AL114*W123*(1+AN39)))))","v":0},{"$f":"IF(AL114=0.05,AJ124*AL114,IF(AL114=0.1,AJ124*AL114,1250+((AJ124-AC111)*AD113)))","v":-1950},{"$f":"AJ124*AL114","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(X124,1)","v":0},null,null,{"$f":"AC95","v":0},null,null,null,null,null,null,null,null,null,{"$f":"AK124*(AK39+AL39+AM39)","v":0},{"$f":"AL124*(AK39+AL39+AM39)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.a Impôts com. et par. ",null,null,null,{"$f":"AI39+AJ39","v":0},{"$f":"X125+X126+X109","v":0},null,{"$f":"X109","v":0},{"$f":"AA126","v":0},null,null,null,null,null,null,null,null,{"$f":"AJ124*0.085","v":0},{"$f":"AJ124*0.085","v":0},null,{"$f":"AC95-AL124-AL125-AL126-X109","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA125-AA126","v":0},1050,null,null,null,null,null,null,null,null,{"$f":"SUM(AK124:AK126)","v":-1950}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8. Taux de l'impôt fédéral direct sur le bénéfice",null,null,null,{"$f":"IF(Z128=1,0,IF(Y128=0.0425,Y129,((AC97-Y126)*W73)/((AC97-Y126)+((AC97-Y126)*W73))))","v":{"$error":"#DIV/0!"}},{"$f":"IF(AJ94=2,AJ73,0)","v":0},{"$f":"IF(Z132=0,0,IF(Z132<12660,1,0))","v":0},{"$f":"AA125-AJ110","v":-28375},null,null,null,null,null,null,null,null,null,{"$f":"X109","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"((AC97-Y126)*Y128)/((AC97-Y126)+((AC97-Y126)*Y128))","v":{"$error":"#DIV/0!"}},null,{"$f":"AA128/(1+0.085+(0.05*(1+AN39)))","v":-25000},{"$f":"AA129*AD113","v":-3200},{"$f":"(AA136-25000)*AD113","v":-2946.3594470046082},{"$f":"(AC136-25000)*AD113","v":-2976.2820191552169},{"$f":"(AD136-25000)*AD113","v":-2972.7519829936705},{"$f":"IF(AA125<AJ110,0.05,IF(AA125>AJ111,0.1,AB127+AE129+(AE139/2)))","v":0.05},null,null,null,null,{"$f":"AJ124+AK127+AK128","v":-1950}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9. Impôt fédéral direct sur le bénéfice",null,null,null,{"$f":"MAX(0,(AC97-Y126)*X128)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(AB127+AB129)*AN39","v":0},{"$f":"(AB127+AC129)*AN39","v":0},{"$f":"(AB127+AD129)*AN39","v":0},{"$f":"(AB127+AE129)*AN39","v":0},{"$f":"AF129/AD136","v":2.8163062033767871E-5}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AB126:AB130)","v":-2150},{"$f":"AB126+AB127+AC129+AC130","v":-1896.3594470046082},{"$f":"AB126+AB127+AD129+AD130","v":-1926.2820191552169},{"$f":"AB126+AB127+AE129+AE130","v":-1922.7519829936705}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10. Réduction",null,null,null,{"$f":"X130*-W122","v":{"$error":"#DIV/0!"}},null,{"$f":"IF(G7=1,0,G7*AC97)","v":0},{"$f":"AA125-AB131","v":2150},null,{"$f":"AA125-AC131","v":1896.3594470046082},{"$f":"AA125-AD131","v":1926.2820191552169},{"$f":"AA125-AE131","v":1922.7519829936705},null,null,null,null,"Calcul du bénéfice déterminant lorsque le bénéfice cantonal est différent du bénéfice IFD"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AJ94=2,((AA132)*AJ73)/((AA132)+((AA132)*AJ73)),((AA132)*W73)/((AA132)+((AA132)*W73)))","v":7.8341013824884786E-2},{"$f":"AA132*AA133","v":168.43317972350229},{"$f":"IF(AJ94=2,((AA132)*AJ73)/((AA132)+((AA132)*AJ73)),((AC132)*W73)/((AC132)+((AC132)*W73)))","v":7.83410138248848E-2}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(X130:X132)","v":{"$error":"#DIV/0!"}},null,null,null,null,{"$f":"AC132*AC133","v":148.56272165473891},{"$f":"AD132*AC133","v":150.90688629326584},{"$f":"AC133*AE132","v":150.63033968153181},null,null,null,null,"Bénéf. imposable canton",null,{"$f":"(AC96*AF120*100)+(AD98-X109)/((1+((AL114*W123*(1+AN39)))))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(X134,1)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"SUM(AB131:AB133)","v":-1981.5668202764978},{"$f":"AC131+AC134","v":-1747.7967253498693},{"$f":"AD131+AD134","v":-1775.375132861951},{"$f":"AE131+AE134","v":-1772.1216433121388}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA125-AB135","v":1981.5668202764978},null,{"$f":"AA125-AC135","v":1747.7967253498693},{"$f":"AA125-AD135","v":1775.375132861951},{"$f":"AA125-AE135","v":1772.1216433121388}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IFD",{"$f":"(AC97-(AD98-AL134))/((1+0.085*W123))","v":0},{"$f":"AC95-AJ137","v":0},{"$f":"AC133*AL138","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AE136-AD136","v":-3.2534895498122296},null,null,null,null,null,null,{"$f":"AF95*(AJ137-AC96)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AE138*AD113","v":-0.41644666237596539},null,null,null,"Part cantonale à prendre en compte",null,null,{"$f":"IF(AD98>AC97,AD98-AK137,AL138)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calcul du bénéfice déterminant après impôt dans les cas ordinaires"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Formule générale :",null,"Bén. dét =","Bénéfice - impôt sur le capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(1+ Taux IFD + Taux Bén. dét(1+Fact. com. + Fact. cath. + Fact. réf)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AJ94=2,(AC97-X109)/((1+0.0425*W123)+((AL114*W123*(1+AN39)))),(AC97-X109)/((1+0.085*W123)+((AL114*W123*(1+AN39)))))","v":0},{"$f":"IF(AM136=0.05,AJ146*AM136,IF(AM136=0.1,AJ146*AM136,1250+((AJ146-AC133)*AD135)))","v":1389.0846878278949},{"$f":"AJ146*AM136","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AK146*(AK61+AL61+AM61)","v":0},{"$f":"AL146*(AK61+AL61+AM61)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AJ146*0.085","v":0},{"$f":"AJ146*0.085","v":0},null,{"$f":"AC117-AL146-AL147-AL148-X131","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AK146:AK148)","v":1389.0846878278949}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"X131","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AJ146+AK149+AK150","v":1389.0846878278949}]

{"sheet":"Part des paroisses","index":1,"n_rows":178,"n_cols":5,"rows_kept":178,"cut":false,"hidden":false,"merged":[]}
[1]
[2,301,"Alterswil",81.347999999999999,18.652000000000001]
[3,201,"Arconciel",91.992999999999995,8.0069999999999997]
[4,801,"Attalens",76.13,23.87]
[5,601,"Auboranges",80.741,19.259]
[6,202,"Autafond",84.81,15.19]
[7,203,"Autigny",93.090999999999994,6.9089999999999998]
[8,204,"Avry",87.522000000000006,12.478]
[9,403,"Barberêche",80,20]
[10,442,"Bas-Intyamon",95.238,4.7619999999999996]
[11,540,"Bas-Vully",37.186,62.814]
[12,205,"Belfaux",91.328000000000003,8.6720000000000006]
[13,603,"Billens-Hennens",92.11,7.89]
[14,302,"Bösingen",61.360999999999997,38.639000000000003]
[15,803,"Bossonnens",78.271000000000001,21.728999999999999]
[16,403,"Botterens",91.379000000000005,8.6210000000000004]
[17,404,"Broc",95.08,4.92]
[18,303,"Brünisried",82.409000000000006,17.591000000000001]
[19,504,"Büchslen",10.317,89.683000000000007]
[20,405,"Bulle",93.004000000000005,6.9960000000000004]
[21,704,"Bussy",88.186000000000007,11.814]
[22,406,"Cerniat",96.203000000000003,3.7970000000000002]
[23,705,"Châbles",76.600999999999999,23.399000000000001]
[24,606,"Chapelle",73.62,26.38]
[25,407,"Charmey",93.731999999999999,6.2679999999999998]
[26,805,"Châtel-St-Denis",85.963999999999999,14.036]
[27,408,"Châtel-sur-Montsalvens",87.096999999999994,12.903]
[28,708,"Châtillon",76.522000000000006,23.478000000000002]
[29,608,"Châtonnaye",82.664000000000001,17.335999999999999]
[30,709,"Cheiry",78.546999999999997,21.452999999999999]
[31,207,"Chénens",95.21,4.79]
[32,209,"Chésopelloz",87.367999999999995,12.632]
[33,710,"Cheyres",69.944999999999993,30.055]
[34,409,"Corbières",94.822000000000003,5.1779999999999999]
[35,213,"Corminboeuf",90.46,9.5399999999999991]
[36,214,"Corpataux-Magnedens",93.623000000000005,6.3769999999999998]
[37,215,"Corserey",94.582999999999998,5.4169999999999998]
[38,216,"Cottens",94.712999999999994,5.2869999999999999]
[39,510,"Courgevaux",42.302,57.698]
[40,511,"Courlevon",24.434000000000001,75.566000000000003]
[41,514,"Courtepin",81.441999999999993,18.558]
[42,517,"Cressier",69.950999999999993,30.048999999999999]
[43,410,"Crésuz",89.372,10.628]
[44,711,"Cugy",86.566000000000003,13.433999999999999]
[45,751,"Delley-Portalban",79.775000000000006,20.225000000000001]
[46,713,"Domdidier",84.162999999999997,15.837]
[47,714,"Dompierre",89.02,10.98]
[48,304,"Düdingen",82.611000000000004,17.388999999999999]
[49,411,"Echarlens",93.816999999999993,6.1829999999999998]
[50,612,"Ecublens",78.165999999999997,21.834]
[51,219,"Ependes",93.635000000000005,6.3650000000000002]
[52,715,"Estavayer-le-Lac",84.259,15.741]
[53,222,"Farvagny",93.429000000000002,6.5709999999999997]
[54,224,"Ferpicloz",93.451999999999998,6.548]
[55,716,"Fétigny",83.516000000000005,16.484000000000002]
[56,717,"Font",84.978999999999999,15.021000000000001]
[57,518,"Fräschels",10.648999999999999,89.350999999999999]
[58,101,"Fribourg / Freiburg",89.908000000000001,10.092000000000001]
[59,519,"Galmiz",20.454999999999998,79.545000000000002]
[60,520,"Gempenach",10.196,89.804000000000002]
[61,305,"Giffers",90.412999999999997,9.5869999999999997]
[62,226,"Givisiez",90.313000000000002,9.6869999999999994]
[63,722,"Gletterens",66.498999999999995,33.500999999999998]
[64,414,"Grandvillard",96.649000000000001,3.351]
[65,808,"Granges",77.024000000000001,22.975999999999999]
[66,227,"Granges-Paccot",90.364000000000004,9.6359999999999992]
[67,619,"Grangettes",92.667000000000002,7.3330000000000002]
[68,521,"Greng",31.033999999999999,68.965999999999994]
[69,229,"Grolley",92.191999999999993,7.8079999999999998]
[70,415,"Gruyères",93.2,6.8]
[71,522,"Gurmels",66.009,33.991]
[72,262,"Hauterive",92.052000000000007,7.9480000000000004]
[73,417,"Hauteville",89.975999999999999,10.023999999999999]
[74,401,"Haut-Intyamon",92.62,7.38]
[75,541,"Haut-Vully",27.045000000000002,72.954999999999998]
[76,306,"Heitenried",74.254000000000005,25.745999999999999]
[77,418,"Jaun",95.137,4.8630000000000004]
[78,524,"Jeuss",18.071999999999999,81.927999999999997]
[79,525,"Kerzers",19.501000000000001,80.498999999999995]
[80,526,"Kleinbösingen",59.216999999999999,40.783000000000001]
[81,263,"La Brillaz",93.686000000000007,6.3140000000000001]
[82,656,"La Folliaz",93.888000000000005,6.1120000000000001]
[83,429,"La Roche",95.637,4.3630000000000004]
[84,264,"La Sonnaz",91.292000000000002,8.7080000000000002]
[85,818,"La Verrerie",93.596000000000004,6.4039999999999999]
[86,607,"Le Châtelard",98.088999999999999,1.911]
[87,817,"Le Flon",89.825999999999993,10.173999999999999]
[88,252,"Le Glèbe",97.304000000000002,2.6960000000000002]
[89,249,"Le Mouret",94.638000000000005,5.3620000000000001]
[90,425,"Le Pâquier",91.063000000000002,8.9369999999999994]
[91,724,"Léchelles",87.558000000000007,12.442]
[92,750,"Les Montets",85.905000000000001,14.095000000000001]
[93,725,"Lully",80.070999999999998,19.928999999999998]
[94,530,"Lurtigen",7.1429999999999998,92.856999999999999]
[95,235,"Marly",89.13,10.87]
[96,420,"Marsens",93.671000000000006,6.3289999999999997]
[97,626,"Massonnens",98.337999999999994,1.6619999999999999]
[98,237,"Matran",92.376999999999995,7.6230000000000002]
[99,727,"Ménières",87.037000000000006,12.962999999999999]
[100,531,"Meyriez",30.341999999999999,69.658000000000001]
[101,627,"Mézières",94.887,5.1130000000000004]
[102,532,"Misery-Courtion",88.950999999999993,11.048999999999999]
[103,729,"Montagny",88.852999999999994,11.147]
[104,629,"Montet (Gl.)",72.257999999999996,27.742000000000001]
[105,733,"Morens",79.63,20.37]
[106,423,"Morlon",93.677000000000007,6.3230000000000004]
[107,534,"Muntelier",29.593,70.406999999999996]
[108,734,"Murist",76.762,23.238]
[109,535,"Murten / Morat",38.630000000000003,61.37]
[110,240,"Neyruz",91.516000000000005,8.484]
[111,242,"Noréaz",90.807000000000002,9.1929999999999996]
[112,735,"Nuvilly",86.923000000000002,13.077]
[113,308,"Oberschrot",93.182000000000002,6.8179999999999996]
[114,245,"Pierrafortscha",75.968999999999994,24.030999999999999]
[115,309,"Plaffeien",90.147000000000006,9.8529999999999998]
[116,310,"Plasselb",91.715000000000003,8.2850000000000001]
[117,402,"Pont-en-Ogoz",91.581000000000003,8.4190000000000005]
[118,246,"Ponthaux",90.174999999999997,9.8249999999999993]
[119,427,"Pont-la-Ville",96.617999999999995,3.3820000000000001]
[120,738,"Prévondavaux",59.573999999999998,40.426000000000002]
[121,250,"Prez-vers-Noréaz",90.45,9.5500000000000007]
[122,311,"Rechthalten",85.728999999999999,14.271000000000001]
[123,813,"Remaufens",87.578999999999994,12.420999999999999]
[124,428,"Riaz",95.048000000000002,4.952]
[125,536,"Ried bei Kerzers",17.021000000000001,82.978999999999999]
[126,636,"Romont",91.799000000000007,8.2010000000000005]
[127,251,"Rossens",94.608000000000004,5.3920000000000003]
[128,637,"Rue ",85.19,14.81]
[129,739,"Rueyres-les-Prés",87.558000000000007,12.442]
[130,740,"Russy",90.909000000000006,9.0909999999999993]
[131,432,"Sâles (Gr.)",97.093999999999994,2.9060000000000001]
[132,537,"Salvenach",15.044,84.956000000000003]
[133,315,"Schmitten",81.317999999999998,18.681999999999999]
[134,816,"Semsales",91.081000000000003,8.9190000000000005]
[135,254,"Senèdes",95.283000000000001,4.7169999999999996]
[136,743,"Sévaz",84.090999999999994,15.909000000000001]
[137,639,"Siviriez",94.191999999999993,5.8079999999999998]
[138,433,"Sorens",95.617999999999995,4.3819999999999997]
[139,312,"St. Antoni",81.436000000000007,18.564]
[140,313,"St. Silvester",92.686000000000007,7.3140000000000001]
[141,314,"St. Ursen",82.331999999999994,17.667999999999999]
[142,741,"St-Aubin",81.781999999999996,18.218]
[143,815,"St-Martin",83.459000000000003,16.541]
[144,744,"Surpierre",83.399000000000001,16.600999999999999]
[145,316,"Tafers",88.087999999999994,11.912000000000001]
[146,317,"Tentlingen",90.613,9.3870000000000005]
[147,641,"Torny",91.126000000000005,8.8740000000000006]
[148,255,"Treyvaux",96.787999999999997,3.2120000000000002]
[149,318,"Ueberstorf",66.649000000000001,33.350999999999999]
[150,538,"Ulmiz",12.42,87.58]
[151,642,"Ursy",87.688000000000002,12.311999999999999]
[152,745,"Vallon",76.293000000000006,23.707000000000001]
[153,435,"Vaulruz",95.828000000000003,4.1719999999999997]
[154,752,"Verney",85.513000000000005,14.487]
[155,539,"Villarepos",72,28]
[156,259,"Villarsel-sur-Marly",92.856999999999999,7.1429999999999998]
[157,257,"Villars-sur-Glâne",90.122,9.8780000000000001]
[158,439,"Villarvolard",95.081999999999994,4.9180000000000001]
[159,651,"Villaz-St-Pierre",93.284000000000006,6.7160000000000002]
[160,747,"Villeneuve",78.899000000000001,21.100999999999999]
[161,654,"Villorsonnens",90.918000000000006,9.0820000000000007]
[162,440,"Vuadens",94.570999999999998,5.4290000000000003]
[163,652,"Vuarmarens",88.683999999999997,11.316000000000001]
[164,749,"Vuissens",75.694000000000003,24.306000000000001]
[165,653,"Vuisternens-devant-Romont",94.521000000000001,5.4790000000000001]
[166,260,"Vuisternens-en-Ogoz",94.337000000000003,5.6630000000000003]
[167,543,"Wallenried",67.028999999999996,32.970999999999997]
[168,319,"Wünnewil-Flamatt",64.057000000000002,35.942999999999998]
[169,320,"Zumholz",83.692999999999998,16.306999999999999]
[]
[]
[]
[]
[]
[]
[]
[]
["Mise à jour : 13/05/09 - go"]

{"sheet":"Taux 2015-324- communaux","index":2,"n_rows":168,"n_cols":8,"rows_kept":168,"cut":false,"hidden":false,"merged":[]}
[null,null,"Coefficients des impôts communaux, état au 1er janvier 2016"]
[null,null,"Gemeindesteuerfüsse, Stand am 1. Januar 2016"]
[null,null,"T18-23","Personnes morales"]
[null,null,null,"Impôt sur le bénéfice"]
[null,null,null,"et le capital, en % de","cath.",null,"réf."]
[null,null,null,"l'impôt cantonal de base","Personnes morales",null,"Personnes morales"]
[null,null,null,null,"Juristische Personen",null,"Juristische Personen"]
[null,null,null,"Juristische Personen","Impôt sur le","Impôt sur le","Impôt sur le","Impôt sur le"]
[null,null,null,"Steuer auf dem Gewinn","bénéfice","capital","bénéfice","capital"]
[null,null,null,"und Kapital, in % der","Steuer auf dem","Steuer auf dem","Steuer auf dem","Steuer auf dem"]
[null,null,null,"einfachen Kantonssteuer","Gewinn","Kapital","Gewinn","Kapital"]
[]
[null,"No de la commune"]
[1]
[2,301,"Alterswil",79,10,10,10,10]
[3,201,"Arconciel",85,9,9,10,10]
[4,801,"Attalens",78.5,8,8,10,10]
[5,601,"Auboranges",50,10,10,10,10]
[6,203,"Autigny",90,10,10,10,10]
[7,204,"Avry",72.099999999999994,8,10,10,10]
[8,503,"Barberêche",90,10,10,10,10]
[9,442,"Bas-Intymon",83.2,10,10,9,10]
[10,205,"Belfaux",81,8,10,10,10]
[11,753,"Belmont-Broye",72,6,6,8,10]
[12,603,"Billens-Hennens",100,10,10,10,10]
[13,302,"Bösingen",79,10,10,10,10]
[14,803,"Bossonnens",93,8,8,10,10]
[15,403,"Botterens",85,10,10,9,10]
[16,404,"Broc",92,10,10,9,10]
[17,303,"Brünisried",95,10,10,10,10]
[18,405,"Bulle",74.3,4,10,9,10]
[19,704,"Bussy",78.400000000000006,10,10,8,10]
[20,705,"Châbles",87.1,10,10,8,10]
[21,606,"Chapelle (Gl.)",85,10,10,10,10]
[22,805,"Châtel-St-Denis",83.6,6,10,10,10]
[23,408,"Châtel-sur-Montsalvens",79.5,10,10,9,10]
[24,708,"Châtillon",87,8,8,8,10]
[25,608,"Châtonnaye",85,10,10,10,10]
[26,709,"Cheiry",80,10,10,8,10]
[27,207,"Chénens",77.099999999999994,10,10,10,10]
[28,209,"Chésopelloz",76,8,10,10,10]
[29,710,"Cheyres",65,10,10,8,10]
[30,409,"Corbières",77.2,10,10,9,10]
[31,213,"Corminboeuf",75,8,10,10,10]
[32,215,"Corserey",85,10,10,10,10]
[33,216,"Cottens",93,10,10,10,10]
[34,510,"Courgevaux",76,8,8,10,10]
[35,514,"Courtepin",85,10,10,10,10]
[36,517,"Cressier",64.900000000000006,10,10,10,10]
[37,410,"Crésuz",70,10,10,9,10]
[38,711,"Cugy",80,9,9,8,10]
[39,751,"Delley-Portalban",49.9,10,10,8,10]
[40,304,"Düdingen",82,8,8,10,10]
[41,411,"Echarlens",70,5,5,9,10]
[42,612,"Ecublens",88.5,10,10,10,10]
[43,219,"Ependes",88,8,8,10,10]
[44,715,"Estavayer-le-Lac",84,9,10,8,10]
[45,224,"Ferpicloz",50,8,8,10,10]
[46,716,"Fétigny",85.6,10,10,8,10]
[47,518,"Fräschels",75,8,8,7,7]
[48,101,"Fribourg / Freiburg",81.599999999999994,10,10,10,10]
[49,519,"Galmiz",72,8,8,9,9]
[50,520,"Gempenach",67,8,8,7.4,7.4]
[51,265,"Gibloux",85,10,10,10,10]
[52,305,"Giffers",85.9,9,9,10,10]
[53,226,"Givisiez",70,6,10,10,10]
[54,722,"Gletterens",58.9,10,10,8,10]
[55,414,"Grandvillard",80,10,10,9,10]
[56,808,"Granges",81,8,8,10,10]
[57,227,"Granges-Paccot",67.8,6,10,10,10]
[58,619,"Grangettes",77,10,10,10,10]
[59,521,"Greng",32,8,8,10,10]
[60,229,"Grolley",86.8,10,10,10,10]
[61,415,"Gruyères",75.599999999999994,8,8,9,10]
[62,522,"Gurmels",80,10,10,10,10]
[63,262,"Hauterive",74,8,8,10,10]
[64,417,"Hauteville",77.7,10,10,9,10]
[65,401,"Haut-Intyamon",97,10,10,9,10]
[66,306,"Heitenried",81,10,10,10,10]
[67,418,"Jaun",100,5,10,9,10]
[68,525,"Kerzers",85,8,8,7,7]
[69,526,"Kleinbösingen",60,10,10,10,10]
[70,263,"La Brillaz",91.4,10,10,10,10]
[71,656,"La Folliaz",87.1,10,10,10,10]
[72,429,"La Roche",100,10,10,9,10]
[73,264,"La Sonnaz",100,8,10,10,10]
[74,818,"La Verrerie",80,10,10,10,10]
[75,607,"Le Châtelard",63,10,10,10,10]
[76,817,"Le Flon",93.8,10,10,10,10]
[77,249,"Le Mouret",80,10,10,10,10]
[78,425,"Le Pâquier",79.7,8,8,9,10]
[79,750,"Les Montets",77.400000000000006,10,10,8,10]
[80,725,"Lully",80,8,8,8,10]
[81,235,"Marly",80,10,10,10,10]
[82,420,"Marsens",75,4,4,9,10]
[83,626,"Massonnens",86.9,10,10,10,10]
[84,237,"Matran",80,8,10,10,10]
[85,727,"Ménières",88.1,10,10,8,10]
[86,531,"Meyriez",52.3,8,8,10,10]
[87,627,"Mézières",83,10,10,10,10]
[88,532,"Misery-Courtion",92.6,10,10,10,10]
[89,729,"Montagny",79.2,7,7,8,10]
[90,629,"Montet (Gl.)",70,10,10,10,10]
[91,544,"Mont-Vully",60,8,8,10,10]
[92,733,"Morens",88,10,10,8,10]
[93,423,"Morlon",88.1,10,10,9,10]
[94,534,"Muntelier",58,8,8,9,9]
[95,734,"Murist",88.2,10,10,8,10]
[96,535,"Murten / Morat",62,8,8,9,9]
[97,240,"Neyruz",85,8,10,10,10]
[98,242,"Noréaz",80,10,10,10,10]
[99,735,"Nuvilly",87.9,10,10,8,10]
[100,308,"Oberschrot",93,10,10,10,10]
[101,245,"Pierrafortscha",75,10,10,10,10]
[102,309,"Plaffeien",93,10,10,10,10]
[103,310,"Plasselb",95,10,10,10,10]
[104,402,"Pont-en-Ogoz",75,8,8,9,10]
[105,246,"Ponthaux",89,10,10,10,10]
[106,427,"Pont-la-Ville",80,10,10,9,10]
[107,738,"Prévondavaux",90.3,10,10,8,10]
[108,250,"Prez-vers-Noréaz",84,10,10,10,10]
[109,311,"Rechthalten",90,10,10,10,10]
[110,813,"Remaufens",88,10,10,10,10]
[111,428,"Riaz",73,7,10,9,10]
[112,536,"Ried bei Kerzers",72.5,8,8,9,9]
[113,636,"Romont",90,8,10,10,10]
[114,637,"Rue ",83,10,10,10,10]
[115,739,"Rueyres-les-Prés",87.8,10,10,8,10]
[116,432,"Sâles (Gr.)",80,7,10,9,10]
[117,537,"Salvenach",72.2,8,8,9,9]
[118,315,"Schmitten",72,8,8,10,10]
[119,816,"Semsales",83,9.5,9.5,10,10]
[120,254,"Senèdes",89.1,8,8,10,10]
[121,743,"Sévaz",70,10,10,8,10]
[122,639,"Siviriez",65,10,10,10,10]
[123,433,"Sorens",83,10,10,9,10]
[124,312,"St. Antoni",90,10,10,10,10]
[125,313,"St. Silvester",98,10,10,10,10]
[126,314,"St. Ursen",80.599999999999994,10,10,10,10]
[127,741,"St-Aubin",80,9,9,8,10]
[128,815,"St-Martin",90,10,10,10,10]
[129,744,"Surpierre",89.5,10,10,8,10]
[130,316,"Tafers",75,10,10,10,10]
[131,317,"Tentlingen",76.099999999999994,9,9,10,10]
[132,655,"Torny",72.7,10,10,10,10]
[133,255,"Treyvaux",92.1,9,9,10,10]
[134,318,"Ueberstorf",89,10,10,10,10]
[135,538,"Ulmiz",79.5,8,8,7.4,7.4]
[136,642,"Ursy",77,10,10,10,10]
[137,443,"Val-de-Charmey",89.8,8,10,9,10]
[138,745,"Vallon",78,10,10,8,10]
[139,435,"Vaulruz",79,10,10,9,10]
[140,752,"Vernay",90,10,10,8,10]
[141,539,"Villarepos",85,10,10,10,10]
[142,259,"Villarsel-sur-Marly",100,10,10,10,10]
[143,257,"Villars-sur-Glâne",63.9,5,10,10,10]
[144,651,"Villaz-St-Pierre",86.7,8,10,10,10]
[145,747,"Villeneuve",88.7,10,10,8,10]
[146,654,"Villorsonnens",76,10,10,10,10]
[147,440,"Vuadens",87.8,8,10,9,10]
[148,749,"Vuissens",85,10,10,8,10]
[149,632,"Vuisternens-devant-Romont",88.4,10,10,10,10]
[150,543,"Wallenried",100,10,10,10,10]
[151,319,"Wünnewil-Flamatt",85.7,10,10,10,10]
[152,320,"Zumholz",90.2,10,10,10,10]
[]
[]
["Mise à jour 25.01.206/am"]