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Il fonctionne selon les principes suivants :","paragraph",{"data":94,"content":95,"nodeType":153},{},[96,117,135],{"data":97,"content":98,"nodeType":116},{},[99],{"data":100,"content":101,"nodeType":92},{},[102,106,112],{"data":103,"marks":104,"value":105,"nodeType":83},{},[],"Il est ",{"data":107,"marks":108,"value":111,"nodeType":83},{},[109],{"type":110},"bold","crédité",{"data":113,"marks":114,"value":115,"nodeType":83},{},[]," du montant des impôts sur les bénéfices dus à l'État par le débit du compte 695 \"Impôts sur les bénéfices\"","list-item",{"data":118,"content":119,"nodeType":116},{},[120],{"data":121,"content":122,"nodeType":92},{},[123,126,131],{"data":124,"marks":125,"value":105,"nodeType":83},{},[],{"data":127,"marks":128,"value":130,"nodeType":83},{},[129],{"type":110},"débité",{"data":132,"marks":133,"value":134,"nodeType":83},{},[]," du montant des acomptes versés et du solde des règlements effectués par le crédit d'un compte de trésorerie",{"data":136,"content":137,"nodeType":116},{},[138],{"data":139,"content":140,"nodeType":92},{},[141,145,149],{"data":142,"marks":143,"value":144,"nodeType":83},{},[],"Il peut également être ",{"data":146,"marks":147,"value":130,"nodeType":83},{},[148],{"type":110},{"data":150,"marks":151,"value":152,"nodeType":83},{},[]," du montant des créances résultant du report en arrière des déficits (carry-back) par le crédit du compte 699 \"Produits - Reports en arrière des déficits\"\n","unordered-list",{"data":155,"content":156,"nodeType":92},{},[157],{"data":158,"marks":159,"value":160,"nodeType":83},{},[],"Le solde de ce compte peut être soit créditeur (dette envers l'État), soit débiteur (créance sur l'État), selon que les acomptes versés sont inférieurs ou supérieurs à l'impôt finalement dû.",{"data":162,"content":163,"nodeType":92},{},[164],{"data":165,"marks":166,"value":167,"nodeType":83},{},[],"",{"data":169,"content":170,"nodeType":84},{},[171],{"data":172,"marks":173,"value":174,"nodeType":83},{},[],"Quand utiliser le compte 444 ?",{"data":176,"content":177,"nodeType":92},{},[178],{"data":179,"marks":180,"value":181,"nodeType":83},{},[],"Le compte 444 est utilisé dans plusieurs situations spécifiques liées à la fiscalité des entreprises :",{"data":183,"content":184,"nodeType":153},{},[185,200,215,230],{"data":186,"content":187,"nodeType":116},{},[188],{"data":189,"content":190,"nodeType":92},{},[191,196],{"data":192,"marks":193,"value":195,"nodeType":83},{},[194],{"type":110},"Constatation de la charge d’impôt sur les bénéfices à payer : ",{"data":197,"marks":198,"value":199,"nodeType":83},{},[],"Lorsque l’entreprise détermine le montant de l’impôt dû sur ses résultats (calcul à la clôture de l’exercice), ce montant est enregistré au crédit du compte 444.",{"data":201,"content":202,"nodeType":116},{},[203],{"data":204,"content":205,"nodeType":92},{},[206,211],{"data":207,"marks":208,"value":210,"nodeType":83},{},[209],{"type":110},"Versement des acomptes d’IS : ",{"data":212,"marks":213,"value":214,"nodeType":83},{},[],"Lorsqu’une entreprise verse un acompte d’impôt sur les sociétés, le paiement est enregistré au débit du compte 444.",{"data":216,"content":217,"nodeType":116},{},[218],{"data":219,"content":220,"nodeType":92},{},[221,226],{"data":222,"marks":223,"value":225,"nodeType":83},{},[224],{"type":110},"Paiement du solde d’IS : ",{"data":227,"marks":228,"value":229,"nodeType":83},{},[],"Quand l’entreprise règle le solde de l’impôt sur les bénéfices (après déduction des acomptes déjà versés), l’écriture passe également par le compte 444.",{"data":231,"content":232,"nodeType":116},{},[233],{"data":234,"content":235,"nodeType":92},{},[236,241],{"data":237,"marks":238,"value":240,"nodeType":83},{},[239],{"type":110},"Régularisation ou remboursement : ",{"data":242,"marks":243,"value":244,"nodeType":83},{},[],"Si l’administration fiscale rembourse un excédent d’acompte ou si une régularisation est nécessaire, le compte 444 est utilisé.",{"data":246,"content":247,"nodeType":92},{},[248],{"data":249,"marks":250,"value":167,"nodeType":83},{},[],{"data":252,"content":253,"nodeType":84},{},[254],{"data":255,"marks":256,"value":257,"nodeType":83},{},[],"Quels sont les impacts du compte 444 ?",{"data":259,"content":260,"nodeType":92},{},[261],{"data":262,"marks":263,"value":264,"nodeType":83},{},[],"Le compte 444 joue un rôle central dans la gestion fiscale de l'entreprise et comporte plusieurs implications importantes :\n",{"data":266,"content":267,"nodeType":153},{},[268,283,298,313],{"data":269,"content":270,"nodeType":116},{},[271],{"data":272,"content":273,"nodeType":92},{},[274,279],{"data":275,"marks":276,"value":278,"nodeType":83},{},[277],{"type":110},"Détermination du résultat fiscal",{"data":280,"marks":281,"value":282,"nodeType":83},{},[],"\nL'impôt enregistré dans ce compte est calculé sur le résultat fiscal, qui diffère souvent du résultat comptable en raison des réintégrations et déductions fiscales spécifiques. Une gestion précise des écarts entre comptabilité et fiscalité est donc essentielle.",{"data":284,"content":285,"nodeType":116},{},[286],{"data":287,"content":288,"nodeType":92},{},[289,294],{"data":290,"marks":291,"value":293,"nodeType":83},{},[292],{"type":110},"Optimisation de la trésorerie",{"data":295,"marks":296,"value":297,"nodeType":83},{},[],"\nLa gestion des acomptes d'IS et des crédits d'impôt impacte directement la trésorerie de l'entreprise. Une estimation correcte de l'IS permet d'éviter les versements excessifs qui immobiliseraient inutilement des liquidités.",{"data":299,"content":300,"nodeType":116},{},[301],{"data":302,"content":303,"nodeType":92},{},[304,309],{"data":305,"marks":306,"value":308,"nodeType":83},{},[307],{"type":110},"Contrôles fiscaux",{"data":310,"marks":311,"value":312,"nodeType":83},{},[],"\nLe compte 444 fait fréquemment l'objet d'examens lors des contrôles fiscaux. Des erreurs dans son utilisation peuvent entraîner des redressements, pénalités et intérêts de retard. Il est donc crucial de maintenir une documentation précise justifiant les montants comptabilisés.",{"data":314,"content":315,"nodeType":116},{},[316],{"data":317,"content":318,"nodeType":92},{},[319,324],{"data":320,"marks":321,"value":323,"nodeType":83},{},[322],{"type":110},"Lien avec le compte 695",{"data":325,"marks":326,"value":327,"nodeType":83},{},[],"\nLe compte 444 fonctionne en étroite relation avec le compte 695 \"Impôts sur les bénéfices\". Ensemble, ils permettent de distinguer clairement la charge fiscale (impact sur le résultat) de la dette fiscale (impact sur la trésorerie).",{"data":329,"content":330,"nodeType":92},{},[331],{"data":332,"marks":333,"value":167,"nodeType":83},{},[],"document","compte-444-etat-impots-sur-les-benefices",false,[338],{"metadata":339,"sys":342,"fields":354},{"tags":340,"concepts":341},[],[],{"space":343,"id":345,"type":16,"createdAt":346,"updatedAt":347,"environment":348,"publishedVersion":350,"revision":24,"contentType":351,"locale":29},{"sys":344},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":349},{"id":21,"type":12,"linkType":22},24,{"sys":352},{"type":12,"linkType":27,"id":353},"category",{"contentfulName":355,"modelCategoryName":356,"slug":357,"contentTypeSlug":358,"metaTitle":360,"metaDescription":361,"mainTitle":362,"subtitle":379,"heroImage":380,"ctaButton":402,"ctaLink":403},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[359],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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