Barème fiscal de remboursements kilométriques

<BODY topmargin="0" leftmargin="0" MARGINWIDTH="0" MARGINHEIGHT="0" alink="#006699" vlink="#006699" link="#006699" onload="kelstyle()"><SCRIPT LANGUAGE="JavaScript1.2" SRC="scripts/hm_ns6.js" TYPE='text/javascript'></SCRIPT> <table border="0" width="100%" height="100%" cellspacing="0" cellpadding="0"> <tr> <td width="100%" valign="top"> <table border="0" cellpadding="0" cellspacing="0" width="100%" height="70"> <tr> <td align="left" valign="top" width="160" nowrap> <a name="top"></a><a href="http://www.guideduportage.com"><img border="0" src="images/portage.gif" width="160" height="70" align="absmiddle" alt="Guide pratique du Portage Salarial : www.guideduportage.com"> </a> </td> <td valign="middle" nowrap height="70" width="80%"> <p align="center"> <iframe src="http://www.guideduportage.com/pub/pool_societes.php" frameborder="0" width="468" height="60" scrolling="NO" noresize marginwidth=0 marginheight=0> </iframe> </td> <td valign="middle" width="20%" nowrap height="70"> <div align="center"> <center> <table height="68" cellspacing cellpadding bordercolor="#FF6600" border="1" width="100%"> <tr> <td width="100%"> <form action="http://www.guideduportage.com/moteur/index.php" method="get"> <p align="center"><b><font color="#006699"><img border="0" src="http://www.guideduportage.com/images/loupe.gif" align="absmiddle" width="24" height="20"> Rechercher sur le site</font></b><br> <input size="20" type="text" value="Saisie des mots clés" name="q" onFocus="if (this.value=='Saisie des mots clés') {this.value=''}" style="text-align: left" ><br> <input type="submit" value="Validation" name="submit" onClick="this.value='Patientez...';"> </form> </td> </tr> </table> </center> </div> </td> </tr> <tr> <td align="left" valign="top" width="225" nowrap colspan="3" bgcolor="#C0C0C0"> <p align="left"><img border="0" src="images/spacer.gif" width="100" height="2"></p> </td> </tr> </table><table border="0" width="100%" cellspacing="0" cellpadding="0"> <td bgcolor="#006699"> <table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td width="100%" bgcolor="#006699"> <table border="0" cellpadding="0" cellspacing="0" width="766" height="25"> <tr> <td width="40"> <a href="http://www.guideduportage.com"><img border="0" src="images/home.gif" align="absmiddle" width="14" height="17"></a> </TD> <td width=121 align=left valign=middle> <p><a HREF="principe.htm" class="top-navigation" onMouseOver="HM_f_PopUp('elMenu1',event)" onMouseOut="HM_f_PopDown('elMenu1')">Principe </a> </td> <td width=121 align=left valign=middle> <a HREF="modalites.htm" class="top-navigation" onMouseOver="HM_f_PopUp('elMenu2',event)" onMouseOut="HM_f_PopDown('elMenu2');">Modalités</a> </td> <td width=121 align=left valign=middle> <a HREF="revenus.htm" class="top-navigation" onMouseOver="HM_f_PopUp('elMenu3',event)" onMouseOut="HM_f_PopDown('elMenu3')">Revenus</a> </td> <td width=121 align=left valign=middle> <a HREF="documents.htm" class="top-navigation" onMouseOver="HM_f_PopUp('elMenu4',event)" onMouseOut="HM_f_PopDown('elMenu4')"><font color="#FFAA00">Documents</font></a> </td> <td width=121 align=left valign=middle> <font color="#ffffff"><a HREF="comparatif.htm" class="top-navigation" onMouseOver="HM_f_PopUp('elMenu5',event)" onMouseOut="HM_f_PopDown('elMenu5')">Annuaires       </a></font> </td> <td width=121 align=left valign=middle> <font color="#ffffff"><a HREF="http://www.guideduportage.com/boutique.htm" class="top-navigation" onMouseOver="HM_f_PopUp('elMenu6',event)" onMouseOut="HM_f_PopDown('elMenu6')">Services         </a></font> </td> </TR> </TABLE> </td> </tr> </table> </table> <table border="0" width="100%" bgcolor="#000000" cellspacing="0" cellpadding="0"> <tr> <td width="100%"><img border="0" src="images/spacer.gif" width="100" height="3"></td> </tr> </table> <table border="0" cellspacing="0" cellpadding="0" width="100%" height="100%"> <tr> <td valign="top" width="100%"><img border="0" src="images/spacer.gif" width="70" height="10"> <table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#C0C0C0"> <tr> <td width="3%" rowspan="2"> </td> <td width="64%" valign="top"> <p class="head">Indemnités kilométriques</p> <p class="subhead">Barème fiscal de remboursement 2003</p> <p>Dernière mise à jour : Janvier 2004</p> <p><span class="texte11px">Les montants indiqués en euros dans le tableau qui suit s'entendent hors frais de garage (stationnement) et hors intérêts d'emprunt. Ces frais peuvent, sous réserve des justifications nécessaires, être ajoutés au montant des frais de transport évalués en fonction du barème suivant.</span></p> <table cellSpacing="0" cellPadding="0" width="90%" align="center" border="1"> <tbody> <tr> <td align="center" bgcolor="#C0C0C0"><b>Puissance Fiscale</b></td> <td align="center" bgcolor="#C0C0C0"><b>jusqu’à 5 000 km</b></td> <td align="center" bgcolor="#C0C0C0"><b>de 5 001 à 20 000 km</b></td> <td align="center" bgcolor="#C0C0C0"><b>Au delà de 20 000 km</b></td> </tr> <tr> <td align="center">3 CV</td> <td align="center">d x 0,351</td> <td align="center">(d x 0,207) + 720</td> <td align="center">d x 0,243</td> </tr> <tr> <td align="center">4 CV</td> <td align="center">d x 0,422</td> <td align="center">(d x 0,235) + 938</td> <td align="center">d x 0,282</td> </tr> <tr> <td align="center">5 CV</td> <td align="center">d x 0,469</td> <td align="center">(d x 0,257) + 1060</td> <td align="center">d x 0,310</td> </tr> <tr> <td align="center">6 CV</td> <td align="center">d x 0,489</td> <td align="center">(d x 0,271) + 1095</td> <td align="center">d x 0,326</td> </tr> <tr> <td align="center">7 CV</td> <td align="center">d x 0,511</td> <td align="center">(d x 0,285) + 1135</td> <td align="center">d x 0,342</td> </tr> <tr> <td align="center">8 CV</td> <td align="center">d x 0,552</td> <td align="center">(d x 0,306) + 1235</td> <td align="center">d x 0,368</td> </tr> <tr> <td align="center">9 CV</td> <td align="center">d x 0,565</td> <td align="center">(d x 0,319) + 1235</td> <td align="center">d x 0,381</td> </tr> <tr> <td align="center">10 CV</td> <td align="center">d x 0,598</td> <td align="center">(d x 0,342) + 1280</td> <td align="center">d x 0,406</td> </tr> <tr> <td align="center">11 CV</td> <td align="center">d x 0,609</td> <td align="center">(d x 0,355) + 1275</td> <td align="center">d x 0,419</td> </tr> <tr> <td align="center">12 CV</td> <td align="center">d x 0,655</td> <td align="center">(d x 0,377) + 1395</td> <td align="center">d x 0,447</td> </tr> <tr> <td align="center">13 CV  et plus</td> <td align="center">d x 0,666</td> <td align="center">(d x 0,391) + 1378</td> <td align="center">d x 0,460</td> </tr> </tbody> </table> <p align="center"><br> <strong>Barème kilométrique applicable en 2003 aux vélomoteurs et scooters dont la puissance est inférieure à 50 cm 3</strong></p> <table cellSpacing="0" cellPadding="0" width="90%" align="center" border="1"> <tbody> <tr> <td bgcolor="#C0C0C0" align="center"><b>Vélomoteur</b></td> <td bgcolor="#C0C0C0" align="center"><b>d < 2 000 km </b></td> <td bgcolor="#C0C0C0" align="center"><b>2 001 < d < 5 000 km </b></td> <td bgcolor="#C0C0C0" align="center"><b>d > 5 000 km</b></td> </tr> <tr> <td align="center">p < 50 cm3 </td> <td align="center">d x 0,228 </td> <td align="center">(d x 0,054) + 349 </td> <td align="center">d x 0,124 </td> </tr> </tbody> </table> <p align="center"><br>  <strong>Barème kilométrique applicable en 2003 aux motos</strong></p> <table cellSpacing="0" cellPadding="0" width="90%" align="center" border="1"> <tbody> <tr> <td align="center" bgcolor="#C0C0C0"><b>Moto</b></td> <td align="center" bgcolor="#C0C0C0"><b>d < 3 000 km </b></td> <td align="center" bgcolor="#C0C0C0"><b>3 001 < d < 6 000 km </b></td> <td align="center" bgcolor="#C0C0C0"><b>d > 6 000 km</b></td> </tr> <tr> <td align="center">50 cm3 < P < 125 cm2 </td> <td align="center">d x 0,285 </td> <td align="center">(d x 0,073) + 636 </td> <td align="center">d x 0,179 </td> </tr> <tr> <td align="center">p  = 3, 4, 5 CV </td> <td align="center">d x 0,339 </td> <td align="center">(d x 0,059) + 840 </td> <td align="center">d x 0,199 </td> </tr> <tr> <td align="center">p  > 5 CV </td> <td align="center">d x 0,439 </td> <td align="center">(d x 0,057) + 1 148 </td> <td align="center">d x 0,248 </td> </tr> </tbody> </table> <p>(d) représente la distance parcourue.<br> (p) représente la puissance fiscale </td> <td width="3%" rowspan="2"> </td> </tr> <tr> <td width="96%"> <p align="left">Source : Bulletin officiel des impôts <a href="http://alize.finances.gouv.fr/dgiboi/boi2003/5FPPUB/textes/5f1703/5f1703.htm">5 F-17-03 n° 194 du 29 décembre 2003<br> </a>  </td> </tr> </table> </td> <td valign="top" bgcolor="#C0C0C0" width="0"> <img border="0" src="images/spacer.gif" width="2" height="200"> </td> <td width="200" bgcolor="#666666" valign="top"> <table border="0" width="100%" cellspacing="0" cellpadding="0"> <tr> <td width="100%" bgcolor="#C0C0C0" height="2"><img border="0" src="images/spacer.gif" width="20" height="2"></td> </tr> <tr> <td width="100%" bgcolor="#000000" height="80"><img border="0" src="images/liens.jpg" width="200" height="80" alt="Les outils du consultant, formateur, expert"></td> </tr> <tr> <td width="100%" bgcolor="#FFFFFF" height="1"><img border="0" src="images/spacer.gif" width="20" height="2"></td> </tr> <tr> <td width="100%" bgcolor="#006699" height="20"> <p class="onglet">Voir aussi : </td> </tr> <tr> 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