Map Viewing Service (WMS) of the dataset: Municipalities in the rural business revitalisation zone in 2020 in Corrèze

N_ZORCOMIR_2020_FLA_S_019 Municipalities in the rural business revitalisation zone in 2020 in Corrèze The classification of municipalities as “area for the revitalisation of rural businesses” (Zorcomir) was published in the Official Journal on 27 November. This new arrangement proposed by the Rural Agenda mission at the end of 2019 was established by the Finance Act for 2020 to support local trade (Articles 110 and 111). The past year makes this support even more valuable. Municipalities with a municipal population of less than 3,500 inhabitants, which are not integrated into an urban area of more than 10,000 jobs and have no more than ten shops on their soil, are classified. Subject to a deliberation of the municipality or intercommunality to this effect, businesses with fewer than 11 employees and less than EUR 2 million in turnover may apply for exemptions from corporate property assessment (CFE), building property tax (TFPB) and corporate value added tax (CVAE) for the financial years 2020 to 2023. The exemptions are compensated by 33 % by the State. They cannot be combined with other possible exemptions, in particular those of RRAs (rural revitalisation zones). It should be noted that a similar arrangement has been provided for municipalities that have signed an ORT (operation to revitalise the territory). Reference: order of 16 October 2020 establishing the classification of municipalities as areas for the revitalisation of businesses in rural areas, OJ of 27 November 2020. —> https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000042570267 Law of 28 December 2019 on Finance for 2020 -> https://www.legifrance.gouv.fr/loda/id/JORFTEXT000039683923/2020-11-27/数据集编号：N_ZORCOMIR_2020_FLA_S_019 主题：2020年法国科雷兹省（Corrèze）农村商业振兴区域辖内市镇 “农村商业振兴区域（Zorcomir）”的市镇分类于2020年11月27日在《法兰西共和国官方公报》正式发布。此项由农村议程任务组于2019年末提出的新政，由2020年财政法案（对应第110、111条）确立，旨在扶持本地商贸发展。2020年的实践进一步凸显了该项扶持政策的现实价值。本次纳入分类的市镇需同时满足三项条件：市域常住人口不足3500人、未纳入就业岗位超1万人的城区范围，且辖区内商铺数量不超过10家。 经市镇或跨市镇共同体就此作出专项审议决议后，雇员人数少于11人、年营业额低于200万欧元的经营主体，可就2020至2023财年申请免征企业地产税（CFE，Corporate Property Assessment）、建筑地产税（TFPB，Building Property Tax）与企业增值税（CVAE，Corporate Value Added Tax）。该项税费减免由国家承担33%的补偿成本，且不得与其他可享受的减免政策叠加适用，尤其是农村振兴区（RRAs，Rural Revitalisation Zones）相关减免。 需特别说明的是，已签署领土振兴运营协议（ORT，Operation to Revitalise the Territory）的市镇，可享受同类扶持政策。 参考文献： 1. 2020年10月16日发布的《关于确立农村商业振兴区域市镇分类的政令》，载于2020年11月27日《法兰西共和国官方公报》，链接：https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000042570267 2. 2019年12月28日《2020年财政法案》，链接：https://www.legifrance.gouv.fr/loda/id/JORFTEXT000039683923/2020-11-27/