{"id":545,"date":"2026-10-16T11:06:51","date_gmt":"2026-10-16T11:06:51","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=545"},"modified":"2026-10-16T17:22:09","modified_gmt":"2026-10-16T15:22:09","slug":"lc-c9d882f05aff4a9e36b9","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-i\/impots-taxes.php","title":{"rendered":"Imp\u00f4ts et taxes : charge, dette et taxes collect\u00e9es"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>Imp\u00f4ts et taxes : charge, dette et taxes collect\u00e9es<\/h1>\n<p><strong>Les imp\u00f4ts et taxes sont des pr\u00e9l\u00e8vements dont le traitement comptable d\u00e9pend de la nature et du r\u00f4le de l\u2019entit\u00e9.<\/strong> Une charge fiscale support\u00e9e et une taxe collect\u00e9e pour le compte d\u2019un tiers ne se confondent pas.<\/p>\n<p>La <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/taxe-sur-la-valeur-ajoutee-tva.php\">TVA<\/a> collect\u00e9e et la TVA d\u00e9ductible suivent un m\u00e9canisme distinct des imp\u00f4ts qui constituent une charge. Une taxe non r\u00e9cup\u00e9rable peut, selon sa nature, entrer dans un <a href=\"\/vocabulaire\/couts.php\">co\u00fbt<\/a> ou une charge. Les pr\u00e9l\u00e8vements sur les b\u00e9n\u00e9fices suivent \u00e9galement une pr\u00e9sentation sp\u00e9cifique.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur imp\u00f4ts et taxes<\/strong><\/p>\n<ul>\n<li>Charge fiscale : Pr\u00e9l\u00e8vement support\u00e9 selon sa nature.<\/li>\n<li><a href=\"\/vocabulaire\/dette.php\">Dette<\/a> fiscale : Montant d\u00fb non encore r\u00e9gl\u00e9.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>La charge rattach\u00e9e \u00e0 une p\u00e9riode et la dette envers l\u2019administration peuvent avoir des dates diff\u00e9rentes. Les acomptes, d\u00e9clarations et paiements doivent \u00eatre rapproch\u00e9s. La d\u00e9ductibilit\u00e9 fiscale ne se d\u00e9duit pas automatiquement du compte utilis\u00e9.<\/p>\n<p>La nature comptable d\u2019une op\u00e9ration et son traitement fiscal doivent \u00eatre analys\u00e9s s\u00e9par\u00e9ment. La TVA collect\u00e9e, les taxes non r\u00e9cup\u00e9rables et les imp\u00f4ts sur les r\u00e9sultats ne suivent pas la m\u00eame logique. Les dates, le r\u00e9gime et les justificatifs d\u00e9terminent les contr\u00f4les n\u00e9cessaires avant toute d\u00e9claration.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Charge fiscale<\/th>\n<td>Pr\u00e9l\u00e8vement support\u00e9 selon sa nature<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Dette fiscale<\/th>\n<td>Montant d\u00fb non encore r\u00e9gl\u00e9<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Taxe collect\u00e9e<\/th>\n<td>Somme suivie pour reversement selon le m\u00e9canisme<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Une facture comporte 100 euros hors taxes et 20 euros de taxe dans un exemple \u00e0 taux hypoth\u00e9tique. Si la taxe est r\u00e9cup\u00e9rable dans les conditions du dossier, le co\u00fbt ne se lit pas comme une charge d\u00e9finitive de 120 euros. Le paiement fournisseur reste toutefois de 120 euros.<\/p>\n<blockquote><p>Un montant vers\u00e9 \u00e0 une administration n\u2019est pas n\u00e9cessairement une charge suppl\u00e9mentaire de la p\u00e9riode du paiement.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>Identifier le pr\u00e9l\u00e8vement concern\u00e9.<\/li>\n<li>Rapprocher d\u00e9clarations, acomptes et paiements.<\/li>\n<li>S\u00e9parer comptabilit\u00e9 et d\u00e9ductibilit\u00e9 fiscale.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Tous les imp\u00f4ts sont-ils d\u00e9ductibles ?<\/h3>\n<p>Non. Les r\u00e8gles fiscales propres \u00e0 chaque pr\u00e9l\u00e8vement et \u00e0 l\u2019entit\u00e9 doivent \u00eatre v\u00e9rifi\u00e9es. La pr\u00e9sence dans un compte de charge ne suffit pas.<\/p>\n<h3>La TVA est-elle toujours une charge ?<\/h3>\n<p>Non. Son caract\u00e8re r\u00e9cup\u00e9rable ou non et les conditions de l\u2019op\u00e9ration d\u00e9terminent le traitement.<\/p>\n<h3>Un calcul arithm\u00e9tique v\u00e9rifie-t-il le r\u00e9gime fiscal ?<\/h3>\n<p>Non. Un <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a> num\u00e9rique correct ne d\u00e9termine pas le taux, l\u2019exigibilit\u00e9 ou le droit \u00e0 d\u00e9duction. Ces \u00e9l\u00e9ments doivent \u00eatre \u00e9tablis \u00e0 partir de la situation r\u00e9elle avant d\u2019utiliser un calculateur ou de pr\u00e9parer une d\u00e9claration.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Imp\u00f4ts et taxes : charge, dette et taxes collect\u00e9es Les imp\u00f4ts et taxes sont des pr\u00e9l\u00e8vements dont le traitement comptable [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-545","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=545"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/545\/revisions"}],"predecessor-version":[{"id":924,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/545\/revisions\/924"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}