{"id":1496,"date":"2021-02-19T17:32:52","date_gmt":"2021-02-19T17:32:52","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?page_id=1496"},"modified":"2023-12-11T16:04:29","modified_gmt":"2023-12-11T14:04:29","slug":"comptabilite-fiscalite","status":"publish","type":"page","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/comptabilite-fiscalite\/","title":{"rendered":"Comptabilit\u00e9 fiscalit\u00e9"},"content":{"rendered":"<div class=\"page__header subCategoriesCapsule\"><div class=\"titleWithShadowText titleWithShadowText--white\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h1 class=\"titleWithShadowText__title\">\n                    Comptabilit\u00e9 &amp; fiscalit\u00e9                                    <\/h1>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Comptabilit\u00e9 &amp; fiscalit\u00e9<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        <ul class=\"capsule capsule--desktop\">\n        <li class=\"capsule__option\">\n        <a class=\"capsule__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/category\/comptabilite-fiscalite\/la-comptabilite\/\">\n            <span>La comptabilit\u00e9<\/span>\n        <\/a>\n    <\/li>\n        <li class=\"capsule__option\">\n        <a class=\"capsule__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/category\/comptabilite-fiscalite\/la-fiscalite\/\">\n            <span>La fiscalit\u00e9<\/span>\n        <\/a>\n    <\/li>\n    <\/ul>\n\n<select class=\"capsule capsule--mobile\" aria-describedby=\"default\" data-wp-interactive=\"fbf\/capsules\" data-wp-on--change=\"actions.go\">\n    <option id=\"default\" value=\"\">S\u00e9lectionner<\/option>\n        <option class=\"capsule__option\" value=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/category\/comptabilite-fiscalite\/la-comptabilite\/\">La comptabilit\u00e9<\/option>\n        <option class=\"capsule__option\" value=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/category\/comptabilite-fiscalite\/la-fiscalite\/\">La fiscalit\u00e9<\/option>\n    <\/select>\n        <\/div><svg class=\"page__headerWave\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg>\n\n\n<p class=\"wp-block-paragraph\"><strong>La comptabilit\u00e9, aussi appel\u00e9e comptabilit\u00e9 g\u00e9n\u00e9rale ou financi\u00e8re, enregistre la valeur de tout ce que poss\u00e8de l'entreprise et tout ce qu'elle doit. Elle permet d'enregistrer les recettes et les d\u00e9penses et ainsi de d\u00e9terminer ce que l'entreprise gagne ou perd. Vous trouverez ici aussi les principes de fonctionnement des diff\u00e9rents imp\u00f4ts, taxes et charges sociales qui concernent les professionnels.<\/strong><\/p>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Les essentiels                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Les essentiels<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"essentials\" data-wp-interactive=\"fbf\/carousel\" data-wp-context=\"{&quot;perView&quot;:3,&quot;perViewTablet&quot;:3,&quot;perViewMobile&quot;:1,&quot;scroll&quot;:1,&quot;loop&quot;:true}\" data-wp-init=\"callbacks.init\"><div class=\"essentials__item\" data-carousel-track><article class=\"smallCard\" data-block=\"essentials\">\n    <header class=\"smallCard__header\">\n        <a class=\"smallCard__thumbnailLink\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-dimposition-de-tva\/\">\n            <div class=\"smallCard__thumbnailWrapper\">\n                            <\/div>\n        <\/a>\n        <div class=\"card__head\">\n            <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:534,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-dimposition-de-tva\/&quot;,&quot;title&quot;:&quot;Le r\u00e9gime r\u00e9el simplifi\u00e9 d\\u0027imposition de TVA&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/05\/regime-reel-simplifie-imposition-TVA-150x150.jpg&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"534\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-dimposition-de-tva\/\"\n         data-title=\"Le r\u00e9gime r\u00e9el simplifi\u00e9 d&#039;imposition de TVA\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button 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<\/header>\n    <div class=\"smallCard__content\">\n                <p class=\"smallCard__category\">Taxe sur la valeur ajout\u00e9e (TVA)<\/p>\n                <h3 class=\"smallCard__title\">\n            <a class=\"smallCard__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-franchise-en-base-de-tva\/\">La franchise en base de TVA<\/a>\n        <\/h3>\n                <p class=\"smallCard__article\">Ce r\u00e9gime de franchise en base de TVA est destin\u00e9 \u00e0 simplifier les d\u00e9clarations fiscales de TVA et concerne...<\/p>\n            <\/div>\n<\/article>\n        <article class=\"smallCard\" data-block=\"essentials\">\n    <header class=\"smallCard__header\">\n        <a class=\"smallCard__thumbnailLink\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/tva-principes\/\">\n            <div class=\"smallCard__thumbnailWrapper\">\n                            <\/div>\n        <\/a>\n        <div class=\"card__head\">\n            <div 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marche et quelles sont mes obligations ?<\/a>\n        <\/h3>\n                <p class=\"smallCard__article\">La TVA (taxe sur la valeur ajout\u00e9e) fait partie du quotidien de nombreuses entreprises. Lorsque vous...<\/p>\n            <\/div>\n<\/article>\n        <\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n<div class=\"topicFocus\"><div class=\"topicFocus__infos\"><div 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class=\"card__title_span\">Comment tenir la comptabilit\u00e9 de mon entreprise ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"topicFocus__column topicFocus__column--dual\"><article class=\"card card--white\" data-block=\"topic-focus\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:7114,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/facture-electronique\/&quot;,&quot;title&quot;:&quot;Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-150x150.jpg&quot;,&quot;likes&quot;:560}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" 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class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/facture-electronique\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-278x280.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-180x180.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les documents comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <article class=\"card card--white\" data-block=\"topic-focus\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:741,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/gerer-ses-stocks\/&quot;,&quot;title&quot;:&quot;G\u00e9rez votre stock et gagnez en tr\u00e9sorerie !&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/01\/Gerer-stocks-150x150.jpg&quot;,&quot;likes&quot;:4}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les 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class=\"card__link\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/gerer-ses-stocks\/\">\n                <picture>\n                        <source media=\"(min-width: 990px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/01\/Gerer-stocks-278x280.jpg\">\n                        <source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/01\/Gerer-stocks-180x180.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2025\/01\/Gerer-stocks.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les op\u00e9rations comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">G\u00e9rez votre stock et gagnez en tr\u00e9sorerie !<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"topicFocus__articles--mobile\" data-carousel-track><article class=\"card card--white\" data-block=\"topic-focus\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:747,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/ma-comptabilite\/&quot;,&quot;title&quot;:&quot;Comment tenir la comptabilit\u00e9 de mon entreprise ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/09\/ma-comptabilite-150x150.jpg&quot;,&quot;likes&quot;:14}\"\n     data-wp-init=\"callbacks.init\">\n    <button 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class=\"card__submetas\">\n                                        <p class=\"card__category\">Les op\u00e9rations comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Comment tenir la comptabilit\u00e9 de mon entreprise ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <article class=\"card card--white\" data-block=\"topic-focus\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:7114,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/facture-electronique\/&quot;,&quot;title&quot;:&quot;Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique-150x150.jpg&quot;,&quot;likes&quot;:560}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"7114\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/facture-electronique\/\"\n         data-title=\"Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n      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src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/04\/facture-electronique.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Les documents comptables<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Facture \u00e9lectronique : \u00eates-vous conforme aux nouvelles obligations ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <article class=\"card card--white\" data-block=\"topic-focus\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     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<span class=\"card__title_span\">Quelles cotisations sociales pour les professions lib\u00e9rales ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>La comptabilit\u00e9, aussi appel\u00e9e comptabilit\u00e9 g\u00e9n\u00e9rale ou financi\u00e8re, enregistre la valeur de tout ce que poss\u00e8de l'entreprise et tout ce qu'elle doit. Elle permet d'enregistrer les recettes et les d\u00e9penses et ainsi de d\u00e9terminer ce que l'entreprise gagne ou perd. 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