{"id":18597,"date":"2025-04-11T14:00:00","date_gmt":"2025-04-11T12:00:00","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18597"},"modified":"2025-06-03T11:24:40","modified_gmt":"2025-06-03T09:24:40","slug":"difference-resultat-comptable-resultat-fiscal","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/difference-resultat-comptable-resultat-fiscal\/","title":{"rendered":"Quelle diff\u00e9rence entre r\u00e9sultat comptable et r\u00e9sultat fiscal ?"},"content":{"rendered":"<p style=\"text-align: justify;\">Le r\u00e9sultat d\u2019une entreprise est diff\u00e9rent selon le regard qu&rsquo;on y porte. Ainsi, le comptable calculera le r\u00e9sultat selon les r\u00e8gles \u00e9conomiques \u00ab\u00a0classiques\u00a0\u00bb, quand le fiscaliste le d\u00e9terminera sur la base\u00a0 de la l\u00e9gislation fiscale, qui autorise certains produits et charges \u00e0 \u00eatre d\u00e9duits ou non de la base d&rsquo;imposition, sur laquelle sera calcul\u00e9 l&rsquo;imp\u00f4t.<\/p>\n<p>De plus, les soci\u00e9t\u00e9s peuvent\u00a0 d\u00e9pendre de deux r\u00e9gimes d\u2019imposition, \u00e0 l\u2019imp\u00f4t sur le revenu (IR), ou \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), et ce\u00a0choix a \u00e9galement des cons\u00e9quences sur la d\u00e9termination du r\u00e9sultat fiscal.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, explique simplement ces diff\u00e9rences.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Le r\u00e9sultat comptable<\/strong><\/h2>\n<h3 style=\"text-align: justify;\">Fonctionnement<\/h3>\n<p style=\"text-align: justify;\">Le r\u00e9sultat d\u2019une entreprise s\u2019obtient en additionnant l&rsquo;ensemble des produits et en soustrayant l&rsquo;ensemble des charges. C&rsquo;est ce que l&rsquo;on retrouve dans le <a href=\"https:\/\/valoxy.org\/blog\/compte-de-resultat-utilite-03112014avallau1\/\" target=\"_blank\" rel=\"noopener noreferrer\">compte de r\u00e9sultat<\/a>.<\/p>\n<p style=\"text-align: justify;\"><strong>R\u00e9sultat = Produits \u2013 Charges<\/strong><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11795 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/desequilibre-gimp-70.jpg\" alt=\"Diff\u00e9rence entre r\u00e9sultat comptable et r\u00e9sultat fiscal\" width=\"115\" height=\"101\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/desequilibre-gimp-70.jpg 408w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/desequilibre-gimp-70-300x264.jpg 300w\" sizes=\"(max-width: 115px) 100vw, 115px\" \/>Les charges correspondent \u00e0 un appauvrissement de l\u2019entreprise. Il faut les diff\u00e9rencier des d\u00e9penses, qui se traduisent, elles, par une sortie de tr\u00e9sorerie. Par exemple le paiement des salaires est une charge qui se traduit par une sortie de tr\u00e9sorerie. <a href=\"https:\/\/valoxy.org\/blog\/lamortissement-comptable\/\">Les amortissements<\/a> et <a href=\"https:\/\/valoxy.org\/blog\/provision-comptable\/\">les provisions<\/a>\u00a0sont des charges sans flux de tr\u00e9sorerie. L\u2019amortissement repr\u00e9sente l\u2019usure d&rsquo;un bien de l\u2019entreprise et donc sa perte de valeur. Par contre, un investissement est une d\u00e9pense, (sortie de tr\u00e9sorerie) mais ce n&rsquo;est pas une charge.<\/p>\n<p style=\"text-align: justify;\">Un produit est un enrichissement pour l\u2019entreprise. Il peut s\u2019agir par exemple des ventes de l\u2019entreprise ou des aides de l\u2019Etat, ou encore de <a href=\"https:\/\/valoxy.org\/blog\/quest-ce-quune-subvention\/\">subventions<\/a>.<\/p>\n<p style=\"text-align: justify;\">Par r\u00e9sultat comptable, il faut comprendre le r\u00e9sultat net de l\u2019exercice, c\u2019est-\u00e0-dire apr\u00e8s prise en compte de l\u2019ensemble des charges et des produits.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"> En comptabilit\u00e9, il existe plusieurs niveaux de r\u00e9sultat : le r\u00e9sultat d\u2019exploitation par exemple ne prend en compte que les charges et les produits d\u2019exploitation. Le r\u00e9sultat financier mesure la diff\u00e9rence entre les charges et les produits financiers\u2026 <\/div><\/p>\n<p style=\"text-align: justify;\">C\u2019est \u00e0 partir du <a href=\"https:\/\/valoxy.org\/blog\/resultat-net-d-une-entreprise\/\">r\u00e9sultat net<\/a> que l\u2019entreprise va calculer ses diff\u00e9rents ratios, d\u00e9cider de distribuer des dividendes, n\u00e9gocier avec son banquier, etc. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/le-plan-comptable-modifie\/\">Les modifications du Plan Comptable en 2025<\/a>)<\/p>\n<h2 style=\"text-align: justify;\"><strong>Le r\u00e9sultat fiscal<\/strong><\/h2>\n<h3 style=\"text-align: justify;\">Le fonctionnement du r\u00e9sultat fiscal.<\/h3>\n<p style=\"text-align: justify;\">Le r\u00e9sultat fiscal est d\u00e9termin\u00e9 \u00e0 partir du r\u00e9sultat comptable. Et il va servir de base d&rsquo;imposition \u00e0 l&rsquo;entreprise.<\/p>\n<p style=\"text-align: justify;\">Pour d\u00e9terminer le <a href=\"https:\/\/valoxy.org\/blog\/impot-societes-resultat-fiscal\/\" target=\"_blank\" rel=\"noopener noreferrer\">r\u00e9sultat fiscal<\/a>, sur lequel sera calcul\u00e9 l&rsquo;imp\u00f4t, il est n\u00e9cessaire d&rsquo;op\u00e9rer certains retraitements en partant du r\u00e9sultat comptable.\u00a0<\/p>\n<p style=\"text-align: justify;\">Ces retraitements seront faits pour respecter la l\u00e9gislation fiscale qui autorise certains produits et charges \u00e0 \u00eatre d\u00e9duits ou non de la base d&rsquo;imposition. Ces retraitements sont deux types\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Des r\u00e9int\u00e9grations qui neutralisent une d\u00e9pense enregistr\u00e9e en comptabilit\u00e9 non reconnue comme une d\u00e9pense par la fiscalit\u00e9. Les r\u00e9int\u00e9grations viennent donc majorer le r\u00e9sultat fiscal. (Par exemple r\u00e9int\u00e9gration de la fraction des int\u00e9r\u00eats d&#8217;emprunt qui exc\u00e8dent les taux maximum pr\u00e9vus par les r\u00e8gles fiscales. Ou encore la r\u00e9int\u00e9gration de certaines provisions). Attention, les r\u00e9int\u00e9grations ne concernent pas que les charges, car certains produits peuvent aussi \u00eatre \u00ab\u00a0r\u00e9int\u00e9gr\u00e9s\u00a0\u00bb (ex: les gains de change latents).<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Des d\u00e9ductions qui correspondent pour l\u2019essentiel \u00e0 des produits comptabilis\u00e9s mais non imposables, ou imposables \u00e0 un taux particulier. (ex : certaines plus-values pour les entreprises soumises \u00e0 l\u2019IS). Une d\u00e9duction vient minorer le r\u00e9sultat fiscal d\u2019une entreprise. Certaines charges peuvent \u00e9galement se d\u00e9duire fiscalement.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Le r\u00e9sultat fiscal s\u2019obtient donc ainsi\u00a0:<\/p>\n<p style=\"text-align: justify;\"><strong>R\u00e9sultat comptable + r\u00e9int\u00e9grations &#8211; d\u00e9ductions = R\u00e9sultat fiscal<\/div><\/strong><\/p>\n<h3 style=\"text-align: justify;\">L\u2019entreprise est-elle redevable \u00e0 l\u2019IS ou \u00e0 l\u2019IR ?<\/h3>\n<p style=\"text-align: justify;\">Pour les soci\u00e9t\u00e9s, deux r\u00e9gimes d\u2019imposition sont possibles : soit une imposition \u00e0 l\u2019imp\u00f4t sur le revenu, soit une imposition \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p style=\"text-align: justify;\">Ce choix a \u00e9galement des cons\u00e9quences sur la d\u00e9termination du r\u00e9sultat fiscal. Certaines r\u00e9int\u00e9grations ou d\u00e9ductions sont en effet sp\u00e9cifiques \u00e0 l&rsquo;un ou l&rsquo;autre mode d\u2019imposition.<\/p>\n<p style=\"text-align: justify;\">Pour les soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur le revenu (IR), la principale sp\u00e9cificit\u00e9 vient du fait que la r\u00e9mun\u00e9ration du <a href=\"https:\/\/valoxy.org\/blog\/gerant-sarl\/\">g\u00e9rant<\/a>\u00a0doit \u00eatre r\u00e9int\u00e9gr\u00e9e dans le r\u00e9sultat fiscal de l\u2019entreprise.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Exemple: une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IR r\u00e9alise un r\u00e9sultat comptable de 10\u00a0000 \u20ac. Le g\u00e9rant a per\u00e7u une r\u00e9mun\u00e9ration de 15 000 \u20ac au cours de l\u2019ann\u00e9e.<\/p>\n<p style=\"text-align: justify;\">Le r\u00e9sultat fiscal de l\u2019entreprise sera de (10\u00a0000 + 15\u00a0000) = 25\u00a0000 \u20ac<\/div><\/p>\n<p style=\"text-align: justify;\">Cette diff\u00e9rence vient du fait que la r\u00e9mun\u00e9ration du g\u00e9rant dans une soci\u00e9t\u00e9 soumise \u00e0 l\u2019IR n\u2019est pas impos\u00e9e dans la cat\u00e9gorie des traitements et salaires mais qu\u2019elle se confond avec le r\u00e9sultat de la soci\u00e9t\u00e9.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-11770\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/capital-social-1.jpg\" alt=\"Diff\u00e9rence entre r\u00e9sultat comptable et r\u00e9sultat fiscal\" width=\"98\" height=\"77\" \/>Si l&rsquo;entreprise est soumise \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s, le r\u00e9sultat fiscal est soumis au taux d&rsquo;imposition correspondant (<strong>15% ou 25%<\/strong>). Si l\u2019entreprise est soumise \u00e0 l\u2019imp\u00f4t sur le revenu, le r\u00e9sultat fiscal est int\u00e9gr\u00e9 dans le revenu du foyer fiscal pour \u00eatre impos\u00e9 selon les modalit\u00e9s propres \u00e0 cet imp\u00f4t.<\/p>\n<h3 style=\"text-align: justify;\">Quelques exemples de r\u00e9int\u00e9grations et de d\u00e9ductions fiscales.<\/h3>\n<p style=\"text-align: justify;\">Certaines r\u00e9int\u00e9grations sont communes \u00e0 toutes les soci\u00e9t\u00e9s, quel que soit leur r\u00e9gime d\u2019imposition. Par contre, d\u2019autres sont sp\u00e9cifiques en fonction du r\u00e9gime d\u2019imposition retenu.<\/p>\n<p style=\"text-align: justify;\">Parmi les r\u00e9int\u00e9grations communes aux deux types d&rsquo;imposition on trouve\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\"alignright wp-image-11742\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg\" alt=\"Diff\u00e9rence entre r\u00e9sultat comptable et r\u00e9sultat fiscal\" width=\"93\" height=\"99\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg 335w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1-280x300.jpg 280w\" sizes=\"(max-width: 93px) 100vw, 93px\" \/>la r\u00e9int\u00e9gration des amortissements d\u2019un v\u00e9hicule de tourisme,<\/li>\n<li>celle des amendes et p\u00e9nalit\u00e9s pay\u00e9es par l\u2019entreprise,<\/li>\n<li>la r\u00e9int\u00e9gration des d\u00e9penses somptuaires (c\u2019est-\u00e0-dire sans lien direct avec la gestion de l\u2019entreprise).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u2019une des principales d\u00e9ductions op\u00e9r\u00e9e sur le r\u00e9sultat comptable concerne les soci\u00e9t\u00e9s soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS). Lorsque celles-ci touchent des dividendes de leurs filiales (lorsqu&rsquo;elles d\u00e9tiennent au moins 5% du capital), elles b\u00e9n\u00e9ficient d\u2019une d\u00e9duction de base imposable, \u00e0 hauteur de 95% des dividendes.<\/p>\n<p style=\"text-align: justify;\">Ainsi, une soci\u00e9t\u00e9 \u00e0 l\u2019IS qui per\u00e7oit 1.000 \u20ac de dividendes de sa fille pourra d\u00e9duire 950 \u20ac et ne sera impos\u00e9e que sur 50 \u20ac.<\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">La compr\u00e9hension des m\u00e9canismes de r\u00e9int\u00e9gration et de d\u00e9duction peut permettre une meilleure optimisation fiscale de la soci\u00e9t\u00e9.<\/p>\n<p>Cet article vous a-t-il \u00e9t\u00e9 utile ? Pour en savoir plus sur le r\u00e9sultat fiscal des soci\u00e9t\u00e9s, consultez nos articles sur le blog<span class=\"Apple-converted-space\">\u00a0 <\/span>Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/impot-societes-resultat-fiscal\/\">Imp\u00f4t sur les soci\u00e9t\u00e9s \u2013 le r\u00e9sultat fiscal<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\" target=\"_self\" rel=\"noopener\">Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/larrete-des-comptes\/\" target=\"_self\" rel=\"noopener\">L\u2019arr\u00eat\u00e9 des comptes<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/laffectation-du-resultat\/\" target=\"_self\" rel=\"noopener\">L\u2019affectation du r\u00e9sultat<\/a><\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/les-impots-et-taxes-de-lentreprise\/\">Imp\u00f4ts et taxes de l\u2019entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/deduction-fiscale-oeuvre-art-entreprise\/\">Une entreprise peut-elle proc\u00e9der \u00e0 la d\u00e9duction fiscale d\u2019une oeuvre d\u2019art ?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9sultat d\u2019une entreprise est diff\u00e9rent selon le regard qu&rsquo;on y porte. Ainsi, le comptable calculera le r\u00e9sultat selon les r\u00e8gles \u00e9conomiques \u00ab\u00a0classiques\u00a0\u00bb, quand le fiscaliste le d\u00e9terminera sur la base\u00a0 de la l\u00e9gislation fiscale, qui autorise certains produits et&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16748,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[],"class_list":["post-18597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quelle diff\u00e9rence entre r\u00e9sultat comptable et r\u00e9sultat fiscal ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le r\u00e9sultat comptable ne doit pas \u00eatre confondu avec le r\u00e9sultat fiscal, qui lui, sert de base d&#039;imposition de la soci\u00e9t\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/difference-resultat-comptable-resultat-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quelle diff\u00e9rence entre r\u00e9sultat comptable et r\u00e9sultat fiscal ? | Blog Valoxy - 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