Instaurer un barème progressif de l'impôt sur les sociétés

This French National Assembly bill proposes introducing a progressive rate schedule for corporate income tax (impôt sur les sociétés), meaning companies would pay different rates depending on their level of profit rather than a single flat rate. Based on the title alone, the aim is to adjust how the tax burden scales with company size or profitability. The full text would show the exact thresholds and rates. Companies subject to French corporate income tax would be affected, with smaller-profit firms and larger-profit firms potentially facing different rates under the proposed schedule. The precise impact depends on the thresholds and rates in the full bill text, which this summary does not cover.