{"id":7941,"date":"2014-06-20T18:18:15","date_gmt":"2014-06-20T16:18:15","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=7941"},"modified":"2025-07-08T16:57:14","modified_gmt":"2025-07-08T14:57:14","slug":"liasse-fiscale-06202014avallau01","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/liasse-fiscale-06202014avallau01\/","title":{"rendered":"La liasse fiscale"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">La \u201cliasse fiscale\u201d <\/span><span class=\"s2\">est <\/span>\u00a0<span class=\"s1\">un ensemble de documents fiscaux de l\u2019entreprise, et comprend le\u00a0<a href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\"><span class=\"s4\">bilan<\/span><\/a>, <a href=\"https:\/\/valoxy.org\/blog\/compte-de-resultat-utilite-03112014avallau1\/\"><span class=\"s5\">le compte de r\u00e9sultat<\/span><\/a>, un \u201c\u00e9tat\u201d des immobilisations, et des documents annexes. Elle est \u00e9tablie chaque ann\u00e9e apr\u00e8s la fin de l\u2019exercice lors de l\u2019\u00e9tablissement des comptes,<\/span><span class=\"s6\">\u00a0<\/span><span class=\"s1\">puis elle est remise \u00e0 l\u2019administration fiscale<\/span><\/p>\n<p class=\"p2\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique dans cet article ce qu\u2019est la liasse fiscale, quels documents la composent, et \u00e0 quoi elle sert.<\/span><\/p>\n<figure id=\"attachment_5980\" aria-describedby=\"caption-attachment-5980\" style=\"width: 188px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-5980 \" title=\"La liasse fiscale\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/ISF-300x231.png\" alt=\"liasse fiscale\" width=\"188\" height=\"145\" \/><figcaption id=\"caption-attachment-5980\" class=\"wp-caption-text\">La liasse fiscale<\/figcaption><\/figure>\n<h2>Qu\u2019est-ce que la liasse fiscale ?<\/h2>\n<div class=\"encadre-style\">On appelle liasse fiscale l\u2019ensemble des documents fiscaux remis \u00e0 l\u2019administration fiscale et qui reprennent les donn\u00e9es financi\u00e8res extraites de la comptabilit\u00e9 de l\u2019entreprise.<\/div>\n<p>Concr\u00e8tement, elle comprend <a title=\"L\u2019analyse du bilan fonctionnel.\" href=\"https:\/\/valoxy.org\/blog\/lanalyse-du-bilan-fonctionnel\/\" target=\"_blank\" rel=\"noopener\">entre autre le bilan<\/a>, <a title=\"Comment lire son compte de r\u00e9sultat ?\" href=\"https:\/\/valoxy.org\/blog\/comment-lire-son-compte-de-resultat\/\" target=\"_blank\" rel=\"noopener\">le compte de r\u00e9sultat<\/a> et d\u2019autres documents Elle\u00a0 <span class=\"exergue\">est \u00e9tablie lors de la cl\u00f4ture de l\u2019exercice par le service comptable (<strong>ou votre <\/strong><\/span><a href=\"https:\/\/valoxy.org\/blog\/lexpert-comptable\/\">expert-comptable<\/a><span class=\"exergue\">) et d\u00e9pos\u00e9e au greffe du <\/span><a href=\"https:\/\/valoxy.org\/blog\/le-tribunal-de-commerce\/\">Tribunal de Commerce<\/a> <span class=\"exergue\">dont d\u00e9pend l&rsquo;entreprise.<\/span><\/p>\n<p>En France, son<span class=\"exergue\"> d\u00e9p\u00f4t est obligatoire pour la plupart des entreprises.<\/span> En cas d\u2019oubli ou de refus de d\u00e9p\u00f4t, le Tr\u00e9sor public peut sanctionner financi\u00e8rement l\u2019entreprise. Certaines entreprises peuvent n\u00e9anmoins \u00eatre exempt\u00e9es de d\u00e9p\u00f4t de leur liasse fiscale. (par exemple les auto-entrepreneurs qui n\u2019ont pas d\u2019obligations comptables).<\/p>\n<h4>Remarque :<\/h4>\n<p>Le gouvernement r\u00e9fl\u00e9chit \u00e0 un assouplissement de l\u2019obligation du d\u00e9p\u00f4t des comptes. Celle-ci tend tend en effet \u00e0 affaiblir les entreprises qui publient leurs comptes par rapport \u00e0 leurs concurrents fran\u00e7ais ou \u00e9trangers qui ne le font pas.<\/p>\n<h3>La d\u00e9claration de la liasse fiscale peut \u00eatre \u00ab\u00a0normale\u00a0\u00bb ou \u00ab\u00a0simplifi\u00e9e\u00a0\u00bb.<\/h3>\n<p><span class=\"exergue\">Le r\u00e9gime \u00ab simplifi\u00e9 \u00bb<\/span> concerne les entreprises dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 230 K\u20ac HT (pour les entreprises de prestations de services) et \u00e0 763 K\u20ac (pour les entreprises de vente de biens).<\/p>\n<p><span class=\"exergue\">Le r\u00e9gime \u00ab normal \u00bb<\/span> concerne les entreprises dont le chiffre d\u2019affaire d\u00e9passe les plafonds mentionn\u00e9s ci-dessus<\/p>\n<h3>Sa composition<\/h3>\n<p>Une liasse fiscale comprend deux parties :<\/p>\n<ul>\n<li><span class=\"exergue\">La d\u00e9claration de r\u00e9sultat qui est diff\u00e9rente selon le r\u00e9gime d\u2019imposition<\/span> (imp\u00f4t sur le revenu ou imp\u00f4t sur les soci\u00e9t\u00e9s),<\/li>\n<li><span class=\"exergue\">Les tableaux annexes qui permettent de justifier la d\u00e9claration du r\u00e9sultat<\/span> (bilan, compte de r\u00e9sultat, d\u00e9termination du r\u00e9sultat fiscal, et les \u00e9l\u00e9ments hors-bilan).<\/li>\n<\/ul>\n<h2>A quoi sert-elle ?<\/h2>\n<p>La liasse fiscale est utile pour diff\u00e9rents intervenants.<\/p>\n<p><img decoding=\"async\" class=\"alignright wp-image-3364 \" title=\"A quoi sert la liasse fiscale ?\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cout-de-revient-300x289.png\" alt=\"A quoi sert la liasse fiscale ?\" width=\"163\" height=\"157\" \/><\/p>\n<p><span class=\"exergue\">Pour l\u2019administration fiscale afin de calculer l\u2019imp\u00f4t d\u00fb par l\u2019entreprise<\/span> et s\u2019assurer que cette derni\u00e8re respecte bien la r\u00e9glementation fiscale en vigueur en fonction de son <a title=\"Choisir entre l\u2019IS ou l\u2019IR\" href=\"https:\/\/valoxy.org\/blog\/choisir-entre-lis-ou-lir\/\" target=\"_blank\" rel=\"noopener\"><strong>r\u00e9gime d\u2019imposition (IR ou IS)<\/strong><\/a>.<\/p>\n<p><span class=\"exergue\">Pour les partenaires financiers<\/span>\u00a0(Banque de France, banques commerciales, soci\u00e9t\u00e9s de notation, soci\u00e9t\u00e9s de bourse, investisseurs potentiels, fournisseurs, clients, \u2026) qui vont \u00e9tudier la liasse fiscale pour se faire une id\u00e9e sur la sant\u00e9 financi\u00e8re de l\u2019entreprise. L\u2019avis positif, prudent ou n\u00e9gatif de ces intervenants peut agir directement sur l\u2019activit\u00e9 de certaines entreprises.<\/p>\n<div class=\"encadre-style\">L\u2019avis de la Coface par exemple peut inciter un fournisseur \u00e0 modifier le montant du cr\u00e9dit accord\u00e9\u2026 Lors du montage d\u2019un dossier de financement, la liasse fiscale pourra servir de base \u00e0 une analyse financi\u00e8re. Cette derni\u00e8re\u00a0 motivera l\u2019avis de l\u2019investisseur potentiel.<\/div>\n<h2>Liasse fiscale : la diff\u00e9rence entre l\u2019imposition \u00e0 l\u2019IS ou \u00e0 l\u2019IR<\/h2>\n<p>La liasse fiscale diff\u00e8re essentiellement en fonction du statut fiscal de l\u2019entreprise.<br \/>\n<span class=\"exergue\">Ainsi, lorsque l\u2019entreprise est assujettie \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/span>, la liasse fiscale comprend la d\u00e9claration 2065 qui d\u00e9termine le r\u00e9sultat soumis \u00e0 l\u2019imposition sur les soci\u00e9t\u00e9s \u00e0 taux r\u00e9duit (15%) et l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 taux plein (33% 1\/3)<br \/>\n<span class=\"exergue\">D&rsquo;un autre c\u00f4t\u00e9, quand l\u2019entreprise est assujettie \u00e0 l\u2019imp\u00f4t sur le revenu (IR)<\/span>, la liasse fiscale comprend la d\u00e9claration 2031 (BIC) ou la 2035 (BNC) qui d\u00e9termine le r\u00e9sultat soumis <strong>au taux progressif de l\u2019imp\u00f4t sur le revenu<\/strong>.<\/p>\n<h2>Les \u00e9tats financiers \u00e0 pr\u00e9voir<\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-6391 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/green-post-it-300x300.jpg\" alt=\"perte de la moiti\u00e9 du caLiasse fiscale : la diff\u00e9rence entre l\u2019imposition \u00e0 l\u2019IS ou \u00e0 l\u2019IRpital social\" width=\"128\" height=\"128\" \/><\/p>\n<p>La liasse fiscale se compose :<\/p>\n<ul>\n<li>Du bilan (actif, passif)<\/li>\n<li>Du compte de r\u00e9sultat<\/li>\n<li>De la d\u00e9termination du r\u00e9sultat fiscal<\/li>\n<li>Des \u00e9l\u00e9ments hors bilan (comme la composition du capital social, \u2026).<\/li>\n<\/ul>\n<p>Il existe 18 tableaux annexes dont les num\u00e9ros vont de 2050 \u00e0 2059. Ils vont fournir les informations financi\u00e8res d\u00e9taill\u00e9es. Et on les prendra en compte lors de la pr\u00e9paration du bilan et du compte de r\u00e9sultat de l\u2019exercice. (dettes, immobilisations, amortissements, provisions,&#8230;).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7942\" title=\"liasse fiscale\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/06\/liste-doc-liasse-fiscale-e1620288063697-1.png\" alt=\"liasse fiscale\" width=\"666\" height=\"341\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/06\/liste-doc-liasse-fiscale-e1620288063697-1.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/06\/liste-doc-liasse-fiscale-e1620288063697-1-300x153.png 300w\" sizes=\"(max-width: 666px) 100vw, 666px\" \/><\/p>\n<p>N\u2019h\u00e9sitez pas \u00e0 vous faire aider d\u2019un expert-comptable pour r\u00e9aliser vos comptes annuels, et votre d\u00e9claration fiscale.<\/p>\n<p class=\"p1\"><span class=\"s1\">Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur les documents comptables de la soci\u00e9t\u00e9 sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/comprendre-actif-bilan-comptable\/\"><span class=\"s3\">Comprendre l\u2019actif de son bilan<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/comprendre-le-bilan-dentreprise-quest-ce-que-lactif-passif\/\"><span class=\"s3\">Comprendre le bilan d\u2019une d\u2019entreprise, qu\u2019est ce que l\u2019actif\/passif ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/bilan-comptable-10-conseils-rendre-attractif-aupres-banquier\/\"><span class=\"s3\">Le bilan comptable : 10 conseils pour le rendre attractif aupr\u00e8s d\u2019un banquier.<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/les-principes-comptables-expliques\/\"><span class=\"s3\">Les principes comptables expliqu\u00e9s<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><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 class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-cotation-banque-de-france\/\" target=\"_self\" rel=\"noopener\">La cotation Banque de France<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La \u201cliasse fiscale\u201d est \u00a0un ensemble de documents fiscaux de l\u2019entreprise, et comprend le\u00a0bilan, le compte de r\u00e9sultat, un \u201c\u00e9tat\u201d des immobilisations, et des documents annexes. Elle est \u00e9tablie chaque ann\u00e9e apr\u00e8s la fin de l\u2019exercice lors de l\u2019\u00e9tablissement des&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[],"class_list":["post-7941","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>La liasse fiscale<\/title>\n<meta name=\"description\" content=\"La liasse fiscale comprend un ensemble de documents fiscaux. Elle est \u00e9tablie chaque ann\u00e9e apr\u00e8s la fin de l\u2019exercice lors de l\u2019\u00e9tablissement des comptes puis est remise \u00e0 l\u2019administration fiscale. 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