{"id":7868,"date":"2021-05-05T23:47:11","date_gmt":"2021-05-05T21:47:11","guid":{"rendered":"https:\/\/myoceane.fr\/?p=7868"},"modified":"2021-05-23T18:33:21","modified_gmt":"2021-05-23T16:33:21","slug":"frais-de-garde-denfant","status":"publish","type":"post","link":"https:\/\/myoceane.fr\/index.php\/frais-de-garde-denfant\/","title":{"rendered":"[\u5831\u7a05] frais de garde d&#8217;enfant \u5152\u7ae5\u7167\u8b77\u6263\u9664\u984d"},"content":{"rendered":"<div id=\"fb-root\"><\/div>\n<p style=\"text-align: justify;\">\u4e94\u6708\u662f\u5831\u7a05\u7684\u5b63\u7bc0\uff0c\u4e0d\u8ad6\u662f\u5728\u53f0\u7063\u9084\u662f\u5728\u6cd5\u570b\uff0c\u5230\u4e86\u4e94\u6708\u5c31\u662f\u8981\u4f86\u56de\u9867\u4e00\u4e0b\u81ea\u5df1\u53bb\u5e74\u7684\u6536\u5165\u8207\u652f\u51fa\u7a76\u7adf\u662f\u591a\u5c11\uff1f\u8981\u4e0a\u4ea4\u591a\u5c11\u7a05\u52d9\u7d66\u653f\u5e9c\uff1f\u6ab8\u6aac\u7238\u591a\u5e74\u5728\u6cd5\u570b\u7684\u751f\u6d3b\uff0c\u5df2\u7d93\u6709\u7533\u5831\u904e\u591a\u6b21\u6cd5\u570b\u7684\u6240\u5f97\u7a05 ( impot de revene )\u3002\u7e3d\u800c\u8a00\u4e4b\uff0c\u6cd5\u570b\u7684\u6240\u5f97\u7a05\u662f\u6839\u64da\u4f60\u7684\u6536\u5165\u63a1\u7d2f\u9032\u7a05\u7387\uff0c\u662f\u9664\u4e86\u6bcf\u500b\u6708\u81ea\u52d5\u6263\u9664\u7684\u793e\u6703\u6350 cotisation social \u4e4b\u5916\u8981\u984d\u5916\u7e73\u7d0d\u7684\u3002\u4e00\u822c\u6b63\u5e38\u85aa\u6c34\u6536\u5165\u7684\u7d0d\u7a05\u4eba\uff0c\u5927\u7d04\u8981\u7e73\u6574\u9ad4\u6536\u5165\u7684 25~35% \u7d66\u6cd5\u570b\u653f\u5e9c\u8207\u793e\u6703\u4fdd\u96aa\u3002\u672c\u7bc7\u60f3\u8981\u7d00\u9304\u5982\u4f55\u7533\u5831\u6cd5\u570b\u7684 frais de garde d&#8217;enfant \u5152\u7ae5\u7167\u8b77\u6263\u9664\u984d\uff01<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F8\">\u672c\u7bc7\u53c3\u8003 Service-Public \u7684\u7db2\u7ad9<\/a>\u3002<\/p>\n<h3>Bar\u00e8me Revenu d&#8217;Imp\u00f4t 2021 (2021 \u5e74\u6240\u5f97\u7a05\u7d1a\u8ddd)<\/h3>\n<p>2021 \u5e74\u6cd5\u570b\u7684\u6240\u5f97\u7a05\u662f\u6839\u64da\u4ee5\u4e0b\u7d1a\u8ddd\u505a\u8a08\u7b97\uff0c<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F1419\">\u53c3\u8003<\/a>\uff0c\u7533\u5831\u7684\u908f\u8f2f\u653f\u5e9c\u4e5f\u63d0\u4f9b\u4e00\u500b\u7c21\u55ae\u7684\u793a\u610f\u5716\uff1a<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 135px;\">\n<tbody>\n<tr style=\"height: 25px;\">\n<td style=\"width: 50%; text-align: center; height: 25px;\"><strong>Tranches \u7d1a\u8ddd<\/strong><\/td>\n<td style=\"width: 50%; text-align: center; height: 25px;\"><strong>Taux d&#8217;imposition \u7a05\u7387<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 50%; text-align: center; height: 22px;\"><strong>10,084 <\/strong>\u6b50\u5143\u4ee5\u4e0b<\/td>\n<td style=\"width: 50%; text-align: center; height: 22px;\">0%<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 50%; text-align: center; height: 22px;\">\u4ecb\u65bc&nbsp;<strong>10,084<\/strong> \u81f3&nbsp;<strong>25,710<\/strong> \u6b50\u5143\u4e4b\u9593<\/td>\n<td style=\"width: 50%; text-align: center; height: 22px;\">11%<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 50%; text-align: center; height: 22px;\"><strong>\u4ecb\u65bc 25,710<\/strong> \u81f3 <strong>73,516<\/strong> \u6b50\u5143\u4e4b\u9593<\/td>\n<td style=\"width: 50%; text-align: center; height: 22px;\">30%<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 50%; text-align: center; height: 22px;\"><strong>\u4ecb\u65bc 73,516<\/strong> \u81f3 <strong>158,211<\/strong> \u6b50\u5143\u4e4b\u9593<\/td>\n<td style=\"width: 50%; text-align: center; height: 22px;\">41%<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 50%; text-align: center; height: 22px;\"><strong>158,211<\/strong> \u6b50\u5143\u4ee5\u4e0a<\/td>\n<td style=\"width: 50%; text-align: center; height: 22px;\">45%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"555\" height=\"1024\" src=\"https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/impot-1-555x1024.png\" alt=\"\" class=\"wp-image-7875\" srcset=\"https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/impot-1-555x1024.png 555w, https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/impot-1-163x300.png 163w, https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/impot-1.png 640w\" sizes=\"auto, (max-width: 555px) 100vw, 555px\" \/><\/figure><\/div>\n\n\n<h3 style=\"text-align: justify;\">Condition \u00e0 Remplir ( Frais de garde d&#8217;enfant ) \u5177\u5099\u8cc7\u683c\uff08\u5152\u7ae5\u7167\u8b77\u6263\u9664\u984d\uff09<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F12\">Si l\u2019enfant est gard\u00e9 au domicile<\/a> \u5982\u679c\u5c0f\u5b69\u662f\u5728\u5bb6\u7167\u9867\u7684\u8a71\uff0c\u5305\u542b\u8acb\u4fdd\u59c6\u5728\u5bb6\u7167\u9867<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Vous pouvez b\u00e9n\u00e9ficier, sous conditions, d&#8217;un cr\u00e9dit d&#8217;imp\u00f4t pour les frais de garde de vos enfants ou petits-enfants \u00e0 charge de moins de 6 ans, en cas de garde \u00e0 l&#8217;ext\u00e9rieur du domicile. \u5728\u4ee5\u4e0b\u60c5\u6cc1\uff0c\u60a8\u53ef\u4ee5\u4eab\u53d7\u5230\u5152\u7ae5\u7167\u9867\u6263\u9664\u984d\uff0c\u5982\u679c\u60a8\u7684\u5152\u7ae5\u5c0f\u65bc\u516d\u6b72\u800c\u4e14\u662f\u5728\u5bb6\u5ead\u4ee5\u5916\u7684\u5730\u65b9\u6258\u80b2\u7684\u8a71\u3002<\/p>\n<h6 class=\"fiche-title-1\">Personnes concern\u00e9es\uff08\u9069\u7528\u4eba\u58eb\uff09<\/h6>\n<p>Vous pouvez obtenir un&nbsp;<a title=\"cr\u00e9dit d'imp\u00f4t - www.impots.gouv.fr - Nouvelle fen\u00eatre\" href=\"https:\/\/www.impots.gouv.fr\/portail\/node\/4404\" target=\"_blank\" rel=\"noopener noreferrer\" data-xiti-name=\"Particuliers::Vos_droits::Navigation_Directe::cr\u00e9dit_d'imp\u00f4t\" data-xiti-type=\"exit\">cr\u00e9dit d&#8217;imp\u00f4t<\/a>&nbsp;si vous \u00eates dans l&#8217;une des situations suivantes&nbsp;:<br>\u5982\u679c\u60a8\u8655\u65bc\u4ee5\u4e0b\u60c5\u6cc1\u4e4b\u4e00\uff0c\u5247\u53ef\u4ee5\u7372\u5f97\u7a05\u6536\u62b5\u514d\uff1a<\/p>\n<ul>\n<li>Parent avec un ou des <a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F23468\">enfants \u00e0 charge&nbsp;<\/a><br>\u6276\u990a\u4e00\u500b\u6216\u591a\u500b\u5b50\u5973\u7684\u7236\u6bcd<\/li>\n<li>Grand-parent avec la charge du ou des petits-enfants, \u00e0 condition que&nbsp;<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F3085\">votre enfant majeur soit rattach\u00e9 \u00e0 votre foyer fiscal<\/a><br>\u7167\u9867\u4e00\u500b\u6216\u591a\u500b\u5b6b\u5b50\u7684\uff0c\u4f46\u60a8\u7684\u6210\u5e74\u5b50\u5973\u5df2\u8207\u60a8\u7684\u7d0d\u7a05\u5bb6\u5ead\u6709\u806f\u7e6b<\/li>\n<\/ul>\n<div>\n<h6 class=\"fiche-title-1\">Conditions li\u00e9es \u00e0 l&#8217;enfant\uff08\u5b69\u5b50\u9700\u7b26\u5408\u7684\u689d\u4ef6\uff09<\/h6>\n<p>L&#8217;enfant doit&nbsp;remplir les 2 conditions suivantes&nbsp;:<br>\u5b69\u5b50\u5fc5\u9808\u6eff\u8db3\u4ee5\u4e0b\u5169\u500b\u689d\u4ef6\uff1a<\/p>\n<ul>\n<li>Avoir moins de 6 ans le 1<sup>er<\/sup>&nbsp;janvier de l&#8217;ann\u00e9e d&#8217;imposition (pour l&#8217;imposition 2021 des revenus 2020, il doit \u00eatre n\u00e9 en 2014 ou apr\u00e8s)<br>\u7d0d\u7a05\u5e74\u5ea6\u7684 1 \u6708 1 \u65e5\u6642\u672a\u6eff6\u6b72\uff08\u5c0d\u65bc 2021 \u5e74\u6642\u7e73\u4ea4 2020 \u5e74\u7684\u6240\u5f97\u7a05\uff0c\u56e0\u6b64\u5c0f\u5b69\u5fc5\u9808\u57282014\u5e74\u6216\u4ee5\u5f8c\u51fa\u751f\uff09<\/li>\n<li>\u00catre&nbsp;<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F23468\">\u00e0 votre charge<\/a><br>\u5c0f\u5b69\u7531\u60a8\u6276\u990a<\/li>\n<\/ul>\n<\/div>\n<div>\n<h6 class=\"fiche-title-1\">Conditions li\u00e9es au mode de garde\uff08\u80b2\u5152\u985e\u578b\u6709\u95dc\u7684\u689d\u4ef6\uff09<\/h6>\n<p>L&#8217;enfant doit \u00eatre gard\u00e9&nbsp;dans l&#8217;une des conditions suivantes&nbsp;:<br>\u80b2\u5152\u689d\u4ef6\u9700\u7b26\u5408\u5176\u4e2d\u4e4b\u4e00\uff1a<\/p>\n<ul>\n<li>Assistante maternelle agr\u00e9\u00e9e<br>\u6258\u80b2\u4fdd\u59c6<\/li>\n<li>\u00c9tablissement d&#8217;accueil des enfants de moins de 6 ans (cr\u00e8che, halte-garderie, garderie scolaire, centre de loisirs, etc)<br>\u63a5\u5f85 6 \u6b72\u4ee5\u4e0b\u5152\u7ae5\u7684\u6a5f\u69cb\uff0c\u5982\uff1a\u6258\u5152\u6240 ( cr\u00e8che\u3001halte-garderie\uff09\u3001\u5b78\u6821\u65e5\u6258 ( garderie scolaire )\u3001\u4f11\u9592\u4e2d\u5fc3 ( centre de loisirs ) \u7b49<\/li>\n<\/ul>\n<h3>D\u00e9penses prises en compte\uff08\u8cbb\u7528\u8a08\u7b97\uff09<\/h3>\n<p>Les d\u00e9penses ne concernent que la garde d&#8217;enfant. Les frais de nourriture ne sont donc pas pris en compte.<br>\u8cbb\u7528\u50c5\u8207\u80b2\u5152\u6709\u95dc\u3002 \u56e0\u6b64\u4e0d\u8003\u616e\u98df\u54c1\u6210\u672c\u3002<\/p>\n<p>De plus, les d\u00e9penses prises en compte sont celles que vous avez r\u00e9alis\u00e9es effectivement. Ainsi, les aides per\u00e7ues pour la garde des enfants doivent \u00eatre d\u00e9duites. Il s&#8217;agit notamment du&nbsp;<a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/F345\">compl\u00e9ment de libre choix du mode de garde<\/a>&nbsp;vers\u00e9 par la&nbsp;<abbr tabindex=\"0\" title=\"\" data-acronyme=\"R24582\" data-original-title=\"Caf&nbsp;:&nbsp;Caisse d'allocations familiales\">Caf<\/abbr>&nbsp;et des aides vers\u00e9es par l&#8217;employeur.<br>\u6b64\u5916\uff0c\u8003\u616e\u5230\u7684\u8cbb\u7528\u662f\u60a8\u5be6\u969b\u767c\u751f\u7684\u8cbb\u7528\u3002 \u56e0\u6b64\uff0c\u5fc5\u9808\u6263\u9664\u6536\u5230\u7684\u5152\u7ae5\u4fdd\u80b2\u88dc\u52a9\u91d1\u3002 \u9019\u4e9b\u7279\u5225\u5305\u62ec\uff0c\u7531 Caf \u548c\u96c7\u4e3b\u7684\u88dc\u52a9\u3002<\/p>\n<\/div>\n<h3>Calcul de Cr\u00e9dit d&#8217;imp\u00f4t\uff08\u8a08\u7b97\u53ef\u62b5\u514d\u7684\u7a05\u52d9\uff09<\/h3>\n<p>Le cr\u00e9dit d&#8217;imp\u00f4t est \u00e9gal \u00e0&nbsp;<span class=\"prix\">50 &nbsp;%<\/span>&nbsp;des sommes vers\u00e9es dans la limite des plafonds suivants :<br>\u7a05\u6536\u62b5\u514d\u984d\u7b49\u540c\u65bc\u5728\u4ee5\u4e0b\u300c\u4e0a\u9650\u7bc4\u570d\u300d\u5167\u652f\u4ed8\u7e3d\u91d1\u984d\u768450\uff05<\/p>\n<p>Somme maximale ouvrant droit au cr\u00e9dit d&#8217;imp\u00f4t et cr\u00e9dit d&#8217;imp\u00f4t maximum par enfant<br>\u53ef\u4eab\u53d7\u7a05\u6536\u62b5\u514d\u7684\u6700\u5927\u91d1\u984d\u548c\u6bcf\u500b\u5b69\u5b50\u7684\u6700\u5927\u7a05\u6536\u62b5\u514d<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 66px;\">\n<tbody>\n<tr style=\"height: 22px;\">\n<td style=\"width: 33.3333%; height: 22px; text-align: center;\"><strong>Montant maximum <br>\u6700\u9ad8\u91d1\u984d<\/strong><\/td>\n<td style=\"width: 33.3333%; height: 22px; text-align: center;\"><strong>Par enfant <br>\u6bcf\u500b\u5c0f\u5b69<\/strong><\/td>\n<td style=\"width: 33.3333%; height: 22px; text-align: center;\"><strong>Par enfant, en cas de garde altern\u00e9e<br>\u6bcf\u500b\u5b69\u5b50\uff0c\u5982\u679c\u6709\u5171\u540c\u7684\u76e3\u8b77\u6b0a<br><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 22px;\">Frais de garde \u00e0 d\u00e9clarer<br>\u7533\u5831\u7684\u6258\u5152\u8cbb\u7528<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 22px;\">2300 euros maximum<br>\u6700\u9ad8 2300 \u6b50\u5143<\/td>\n<td style=\"width: 33.3333%; height: 22px; text-align: center;\">1150 euros maximum<br>\u6700\u9ad8 1150 \u6b50\u5143<\/td>\n<\/tr>\n<tr style=\"height: 22px;\">\n<td style=\"width: 33.3333%; height: 22px; text-align: center;\">Cr\u00e9dit d&#8217;imp\u00f4t<br>\u62b5\u514d\u7a05\u6536<\/td>\n<td style=\"width: 33.3333%; height: 22px; text-align: center;\">1150 euros maximum<br>\u6700\u9ad8 1150 \u6b50\u5143<\/td>\n<td style=\"width: 33.3333%; height: 22px; text-align: center;\">575 euros maximum<br>\u6700\u9ad8 575 \u6b50\u5143<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Exemple 2020:<\/h3>\n<blockquote>\n<p>\u6839\u64da\u5728\u6cd5\u570b\u7684 Cr\u00e9che Famillial \u7684\u5e33\u55ae\uff0c\u8a08\u7b97\u5728 2020 \u5e74\u6211\u5011\u53ef\u4ee5\u7533\u5831\u7684\u984d\u5ea6\u7e3d\u5171\u70ba 3073,8 \u6b50\u5143\uff0c\u56e0\u6b64\u9810\u8a08\u53ef\u4ee5\u4eab\u53d7 1150 \u6b50\u5143\u7684 Cr\u00e9dit d&#8217;impots \u3002<\/p>\n<\/blockquote>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"375\" src=\"https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/facil_familles-1024x375.png\" alt=\"\" class=\"wp-image-7882\" srcset=\"https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/facil_familles-1024x375.png 1024w, https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/facil_familles-300x110.png 300w, https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/facil_familles-768x281.png 768w, https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/facil_familles-1536x563.png 1536w, https:\/\/myoceane.fr\/wp-content\/uploads\/2021\/05\/facil_familles-2048x750.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u4e94\u6708\u662f\u5831\u7a05\u7684\u5b63\u7bc0\uff0c\u4e0d\u8ad6\u662f\u5728\u53f0\u7063\u9084\u662f\u5728\u6cd5\u570b\uff0c\u5230\u4e86\u4e94\u6708\u5c31\u662f\u8981\u4f86\u56de\u9867\u4e00\u4e0b\u81ea\u5df1\u53bb\u5e74\u7a76\u7adf\u6536\u5165\u8207\u652f\u51fa\u662f\u591a\u5c11\uff1f\u7136\u5f8c\u8981\u4e0a\u4ea4\u591a\u5c11\u7a05\u52d9\u7d66\u653f\u5e9c\uff0c\u6ab8\u6aac\u7238\u591a\u5e74\u5728\u6cd5\u570b\u7684\u751f\u6d3b\u5df2\u7d93\u6709\u7533\u5831\u904e\u591a\u6b21\u6cd5\u570b\u7684\u6240\u5f97\u7a05 (impot de revene)\uff0c\u7e3d\u800c\u8a00\u4e4b\u6cd5\u570b\u7684\u6240\u5f97\u7a05\u662f\u6839\u64da\u4f60\u7684\u6536\u5165\u63a1\u7d2f\u9032\u7a05\u7387\uff0c\u662f\u9664\u4e86\u6bcf\u500b\u6708\u81ea\u52d5\u6263\u9664\u7684\u793e\u6703\u6350 cotisation social \u4e4b\u5916\u8981\u984d\u5916\u7e73\u7d0d\u7684\uff0c\u4e00\u822c\u6b63\u5e38\u85aa\u6c34\u6536\u5165\u7684\u7d0d\u7a05\u4eba\u5927\u7d04\u8981\u7e73\u6574\u9ad4\u6536\u5165\u7684 25~35% \u7d66\u6cd5\u570b\u653f\u5e9c\u8207\u4fdd\u96aa\uff0c\u672c\u7bc7\u60f3\u8981\u7d00\u9304\u5982\u4f55\u7533\u5831\u6cd5\u570b\u7684 frais de garde d&#8217;enfant 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