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Ces charges traduisent la consommation de ressources ou la naissance d’obligations financières qui diminuent le résultat net de l’exercice. 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etc.",[],{},{"nodeType":120,"data":228,"content":229},{},[230],{"nodeType":89,"data":231,"content":232},{},[233,236,244],{"nodeType":84,"value":127,"marks":234,"data":235},[],{},{"nodeType":131,"data":237,"content":239},{"uri":238},"/fr/fiches-pratiques/plan-comptable/compte-66-charges-financieres",[240],{"nodeType":84,"value":241,"marks":242,"data":243},"66 : Charges financières",[],{},{"nodeType":84,"value":245,"marks":246,"data":247}," : Intérêts sur emprunts, agios, commissions bancaires, pertes de change, escomptes accordés, autres charges financières.",[],{},{"nodeType":120,"data":249,"content":250},{},[251],{"nodeType":89,"data":252,"content":253},{},[254,257,265],{"nodeType":84,"value":127,"marks":255,"data":256},[],{},{"nodeType":131,"data":258,"content":260},{"uri":259},"/fr/fiches-pratiques/plan-comptable/compte-67-charges-exceptionnelles",[261],{"nodeType":84,"value":262,"marks":263,"data":264},"67 : Charges exceptionnelles",[],{},{"nodeType":84,"value":266,"marks":267,"data":268}," : Pénalités, amendes, valeurs comptables des éléments d’actif cédés, charges sur exercices antérieurs, charges exceptionnelles sur opérations de gestion.",[],{},{"nodeType":120,"data":270,"content":271},{},[272],{"nodeType":89,"data":273,"content":274},{},[275,278,286],{"nodeType":84,"value":127,"marks":276,"data":277},[],{},{"nodeType":131,"data":279,"content":281},{"uri":280},"/fr/fiches-pratiques/plan-comptable/compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[282],{"nodeType":84,"value":283,"marks":284,"data":285},"68 : Dotations aux amortissements, dépréciations et provisions",[],{},{"nodeType":84,"value":287,"marks":288,"data":289}," : Dotations calculées pour constater la perte de valeur des actifs ou anticiper des risques et charges (distinction entre exploitation, financier, exceptionnel).",[],{},{"nodeType":120,"data":291,"content":292},{},[293],{"nodeType":89,"data":294,"content":295},{},[296,299,307],{"nodeType":84,"value":127,"marks":297,"data":298},[],{},{"nodeType":131,"data":300,"content":302},{"uri":301},"/fr/fiches-pratiques/plan-comptable/compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[303],{"nodeType":84,"value":304,"marks":305,"data":306},"69 : Participation des salariés aux résultats, impôts sur les bénéfices et assimilés",[],{},{"nodeType":84,"value":308,"marks":309,"data":310}," : Participation légale ou contractuelle des salariés, impôt sur les sociétés et contributions assimilées.",[],{},{"nodeType":89,"data":312,"content":313},{},[314],{"nodeType":84,"value":127,"marks":315,"data":316},[],{},{"nodeType":80,"data":318,"content":319},{},[320],{"nodeType":84,"value":321,"marks":322,"data":323},"Quand utiliser la classe 6 ?",[],{},{"nodeType":89,"data":325,"content":326},{},[327],{"nodeType":84,"value":328,"marks":329,"data":330},"Les comptes de la classe 6 sont utilisés pour :",[],{},{"nodeType":116,"data":332,"content":333},{},[334,349,364,379,394],{"nodeType":120,"data":335,"content":336},{},[337],{"nodeType":89,"data":338,"content":339},{},[340,345],{"nodeType":84,"value":341,"marks":342,"data":344},"Enregistrer les charges d’exploitation ",[343],{"type":100},{},{"nodeType":84,"value":346,"marks":347,"data":348},": coûts directement liés à l’activité normale et courante de l’entreprise (achats, services extérieurs, personnel…).",[],{},{"nodeType":120,"data":350,"content":351},{},[352],{"nodeType":89,"data":353,"content":354},{},[355,360],{"nodeType":84,"value":356,"marks":357,"data":359},"Comptabiliser les charges financières ",[358],{"type":100},{},{"nodeType":84,"value":361,"marks":362,"data":363},": frais liés au financement (intérêts, 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Les montants relatifs à l’acquisition d’immobilisations ou de placements financiers ne sont pas comptabilisés en classe 6 mais dans les comptes appropriés des classes 2 (immobilisations) ou 5 (placements et valeurs mobilières de placement).",[],{},{"nodeType":89,"data":432,"content":433},{},[434],{"nodeType":84,"value":127,"marks":435,"data":436},[],{},{"nodeType":80,"data":438,"content":439},{},[440],{"nodeType":84,"value":441,"marks":442,"data":443},"La fiscalité liée à la classe 6",[],{},{"nodeType":89,"data":445,"content":446},{},[447],{"nodeType":84,"value":448,"marks":449,"data":450},"La gestion rigoureuse des charges de la classe 6 a des conséquences fiscales majeures :",[],{},{"nodeType":116,"data":452,"content":453},{},[454,469,484,511,526],{"nodeType":120,"data":455,"content":456},{},[457],{"nodeType":89,"data":458,"content":459},{},[460,465],{"nodeType":84,"value":461,"marks":462,"data":464},"Déductibilité fiscale ",[463],{"type":100},{},{"nodeType":84,"value":466,"marks":467,"data":468},": la plupart des charges d’exploitation sont fiscalement déductibles, sous réserve qu’elles soient engagées dans l’intérêt de l’entreprise, justifiées et correctement comptabilisées.",[],{},{"nodeType":120,"data":470,"content":471},{},[472],{"nodeType":89,"data":473,"content":474},{},[475,480],{"nodeType":84,"value":476,"marks":477,"data":479},"Régularisations de fin d’exercice ",[478],{"type":100},{},{"nodeType":84,"value":481,"marks":482,"data":483},": il convient de provisionner les charges à payer et de constater les charges à rattacher à l’exercice pour respecter le principe de rattachement des charges aux produits.",[],{},{"nodeType":120,"data":485,"content":486},{},[487],{"nodeType":89,"data":488,"content":489},{},[490,495,499,507],{"nodeType":84,"value":491,"marks":492,"data":494},"Charges non déductibles ",[493],{"type":100},{},{"nodeType":84,"value":496,"marks":497,"data":498},": certaines charges, comme les amendes pénales (",[],{},{"nodeType":131,"data":500,"content":502},{"uri":501},"/fr/fiches-pratiques/plan-comptable/compte-6712-penalites-amendes-fiscales-et-penales",[503],{"nodeType":84,"value":504,"marks":505,"data":506},"compte 6712",[],{},{"nodeType":84,"value":508,"marks":509,"data":510},"), les pénalités fiscales ou des provisions non justifiées, ne sont pas déductibles fiscalement même si elles sont comptabilisées.",[],{},{"nodeType":120,"data":512,"content":513},{},[514],{"nodeType":89,"data":515,"content":516},{},[517,522],{"nodeType":84,"value":518,"marks":519,"data":521},"Traitement fiscal particulier ",[520],{"type":100},{},{"nodeType":84,"value":523,"marks":524,"data":525},": certains postes font l’objet de règles spécifiques (frais de réception, de déplacement, dotations aux amortissements, etc.).",[],{},{"nodeType":120,"data":527,"content":528},{},[529],{"nodeType":89,"data":530,"content":531},{},[532,537],{"nodeType":84,"value":533,"marks":534,"data":536},"Base de calcul de l’impôt sur les sociétés ",[535],{"type":100},{},{"nodeType":84,"value":538,"marks":539,"data":540},": le total des charges de la classe 6 influence directement le résultat comptable, qui sert de base pour la détermination de l’impôt, après retraitements fiscaux éventuels.",[],{},{"nodeType":89,"data":542,"content":543},{},[544],{"nodeType":84,"value":127,"marks":545,"data":547},[546],{"type":100},{},{"nodeType":416,"data":549,"content":550},{},[551],{"nodeType":89,"data":552,"content":553},{},[554,559],{"nodeType":84,"value":555,"marks":556,"data":558},"En résumé :",[557],{"type":100},{},{"nodeType":84,"value":560,"marks":561,"data":562},"\nLa classe 6 regroupe toutes les charges qui impactent le résultat de l’entreprise, qu’elles soient d’exploitation, financières, exceptionnelles ou calculées. 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