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En raison des fermetures administratives imposées par le décret n° 2020-293 du 23 mars 2020, un grand nombre de secteurs se sont retrouvés à l’arrêt alors que d’autres ont connu une baisse significative de leur activité du fait des mesures de confinement. Pour protéger ces entreprises particulièrement touchées économiquement et socialement par les mesures de restriction prises dans le cadre de l’état d’urgence sanitaire, l’ordonnance n° 2020-317 du 25 mars 2020 a créé un fonds de solidarité ayant vocation à les aider. À ce jour, les entreprises éligibles au fonds de solidarité sont soit celles ayant subi une fermeture administrative, soit celles ayant subi une perte de 50 % de leur chiffre d’affaire. Ces entreprises vont se retrouver en grande difficulté pour payer leurs cotisations sociales et leurs impôts directs, même reportés. En effet, avec l’extension du confinement, les reports de charges ne suffisent plus. Les entreprises contraintes de fermer ou de diminuer fortement leur activité, ont subi detr ès lourdes pertes d’exploitation. Elles ne seront donc pas en capacité de rembourser leur prêt garanti par L’État (PGE), de payer des frais fixes reportés (loyer…) et, également, de régler leurs charges sociales et fiscales même avec un délai supplémentaire. Par ailleurs, ces mêmes entreprises éligibles au fonds de solidarité sont encore","articles":[{"num":"1er","extrait":"Les entreprises éligibles au fonds de solidarité créé par l’ordonnance n° 2020-317 du 25 mars 2020 portant création d’un fonds de solidarité à destination des entreprises particulièrement touchées par les conséquences économiques, financières et sociales de la propagation de l’épidémie de covid-19 et des mesures prises pour limiter cette propagation bénéficient d’une annulation de cotisations sociales et d’impôts directs pour la période du 1 er mars 2020 à la date mentionnée au I de l’article 1 er de la loi n° 2020-546 du 11 mai 2020 prorogeant l’état d’urgence sanitaire et complétant ses dispositions."},{"num":"2","extrait":"Les entreprises éligibles au fonds de solidarité créé par l’ordonnance n° 2020-317 du 25 mars 2020 portant création d’un fonds de solidarité à destination des entreprises particulièrement touchées par les conséquences économiques, financières et sociales de la propagation de l’épidémie de covid-19 et des mesures prises pour limiter cette propagation bénéficient d’une exonération de la contribution à l’audiovisuel public due pour l’année 2020."},{"num":"3","extrait":"I. – La perte de recettes pour l’État est compensée, à due concurrence, par la création d’une taxe additionnelle aux droits mentionnés aux articles 575 et 575 A du code général des impôts. II. – La perte de recettes pour les organismes de sécurité sociale est compensée, à due concurrence, par la majoration des droits mentionnés aux articles 575 et 575 A du code général des impôts. III. – La perte de recettes pour les collectivités territoriales est compensée, à due concurrence, par la majoration de la dotation globale de fonctionnement et, corrélativement pour l’État, par la création d’une taxe additionnelle aux droits mentionnés aux articles 575 et 575 A du code général des impôts."}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/15/textes/l15b3002_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 26 mai 2020. Il n'a pas été adopté à ce jour : ce n'est pas la loi.","garde":"Ce résumé décrit ce que le texte propose. 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