Unified Corporate Statistics System / SUSE
Dernière mise à jour le : 08/12/2011
Présentation de l'opération
Organisme producteur :
Insee. Direction des statistiques d'entreprises (DSE)
Type d'opération :
Exhaustive exploitation of company profit declarations to the Tax General Directorate (DGI), supplemented by the responses to the Annual Business Surveys (EAE) and, if necessary, by other sources of information.
The Unified Corporate Statistics System (SUSE) aims to compile a complete and coherent set of individual data and statistics on enterprises through the joint exploitation of two main sources of information: - One fiscal source, which constitutes the "core" of the system and brings together the company profit declarations to the Tax General Directorate (DGI); - Another statistical source, which includes the Annual Business Surveys (EAE). SUSE thus produces structural statistics about French enterprises.
Champ de l'opération
Champ géographique :
Metropolitan France and overseas departments
Champ(s) statistique(s) couvert(s) :
Non-financial enterprises and sole proprietorships, excluding agriculture
Période et mode de collecte :
1. The annual income statements of enterprises constitute a major source of structural information about the entire field of enterprises in business. Each year, (at the start of the year N+1), every enterprise is required to send its annual profit declaration (for the year N) to its designated tax office. The information contained within these declarations varies in detail according to the tax system to which the enterprise is subjected: Industrial and Commercial Profits System (BIC), Non-Commercial Profits system (BNC) or Agricultural Profits (BA). Within each of these systems, the detail of the information provided varies according to the size of the enterprise. 2. In a second phase, the information has been enriched by information originating from the Annual Business Survey. This information has been collected by INSEE for the commercial and services sectors and by the competent ministries for other business sectors. A common core of data is collected annually: accounting data, breakdown of turnover into branches and diverse sector-specific information.
Autres spécifications :
Other sources of information allow: - Additions to the SUSE field in order to provide exhaustive coverage, of "major enterprises" in particular; - Verification and validation of corporate accounting data; - Identification and processing of company restructuring operations.