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Dans le Plan Comptable Général 2025, ce compte se subdivise en plusieurs sous-comptes :",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"Le compte 6311 : Taxe sur les salaires",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"Le compte 6314 : Cotisation pour défaut d'investissement obligatoire dans la construction",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"Le compte 6318 : Autres",[],{},{"nodeType":87,"data":145,"content":146},{},[147],{"nodeType":82,"value":148,"marks":149,"data":150},"Ce compte s'inscrit dans la classe 6 des comptes de charges et plus précisément dans la catégorie 63 \"Impôts, taxes et versements assimilés\". Il permet d'isoler spécifiquement les charges fiscales liées aux rémunérations qui sont versées à l'administration des impôts, par opposition aux taxes versées à d'autres organismes qui sont comptabilisées au compte 633.",[],{},{"nodeType":95,"data":152,"content":153},{},[154],{"nodeType":82,"value":155,"marks":156,"data":157},"Quand utiliser le compte 631 ?",[],{},{"nodeType":87,"data":159,"content":160},{},[161],{"nodeType":82,"value":162,"marks":163,"data":164},"Le compte 631 est utilisé dans les situations suivantes :",[],{},{"nodeType":110,"data":166,"content":167},{},[168,178,188],{"nodeType":114,"data":169,"content":170},{},[171],{"nodeType":87,"data":172,"content":173},{},[174],{"nodeType":82,"value":175,"marks":176,"data":177},"Lors du calcul et de la comptabilisation de la taxe sur les salaires (compte 6311), due par les employeurs non assujettis ou partiellement assujettis à la TVA",[],{},{"nodeType":114,"data":179,"content":180},{},[181],{"nodeType":87,"data":182,"content":183},{},[184],{"nodeType":82,"value":185,"marks":186,"data":187},"Pour enregistrer la cotisation pour défaut d'investissement obligatoire dans la construction (compte 6314), lorsque l'entreprise n'a pas satisfait à ses obligations en matière de participation à l'effort de construction",[],{},{"nodeType":114,"data":189,"content":190},{},[191],{"nodeType":87,"data":192,"content":193},{},[194],{"nodeType":82,"value":195,"marks":196,"data":197},"Pour comptabiliser d'autres taxes liées aux rémunérations (compte 6318) dues spécifiquement à l'administration fiscale",[],{},{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"La comptabilisation s'effectue en débitant le compte 631 (ou ses subdivisions) par le crédit du compte 447 \"Autres impôts, taxes et versements assimilés\" ou d'une subdivision du compte 448 \"État - Charges à payer\" pour les montants restant à payer à la clôture de l'exercice.",[],{},{"nodeType":87,"data":206,"content":207},{},[208],{"nodeType":82,"value":209,"marks":210,"data":211},"Lorsque le montant des dépenses libératoires acquittées est inférieur au montant de la taxe obligatoire, l'entreprise doit inscrire le montant du versement restant à effectuer au Trésor au crédit du compte 447 par le débit du compte 631.",[],{},{"nodeType":95,"data":213,"content":214},{},[215],{"nodeType":82,"value":216,"marks":217,"data":218},"Quels sont les impacts fiscaux du compte 631 ?",[],{},{"nodeType":87,"data":220,"content":221},{},[222],{"nodeType":82,"value":223,"marks":224,"data":225},"L'utilisation du compte 631 présente plusieurs implications fiscales et comptables importantes :",[],{},{"nodeType":110,"data":227,"content":228},{},[229,239,249,259],{"nodeType":114,"data":230,"content":231},{},[232],{"nodeType":87,"data":233,"content":234},{},[235],{"nodeType":82,"value":236,"marks":237,"data":238},"Déductibilité fiscale : Les charges comptabilisées au compte 631 sont généralement déductibles du résultat fiscal de l'entreprise, ce qui permet de réduire l'assiette imposable à l'impôt sur les bénéfices (contrairement aux impôts sur les bénéfices eux-mêmes qui sont comptabilisés au compte 695 et ne sont pas déductibles)",[],{},{"nodeType":114,"data":240,"content":241},{},[242],{"nodeType":87,"data":243,"content":244},{},[245],{"nodeType":82,"value":246,"marks":247,"data":248},"Distinction des obligations fiscales : La séparation entre le compte 631 (taxes dues à l'administration fiscale) et le compte 633 (taxes dues à d'autres organismes) permet une meilleure gestion des obligations fiscales et sociales de l'entreprise",[],{},{"nodeType":114,"data":250,"content":251},{},[252],{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"Contrôle fiscal : Ces comptes font souvent l'objet d'une attention particulière lors des contrôles fiscaux, d'où l'importance d'une documentation précise et d'un suivi rigoureux des justificatifs de paiement",[],{},{"nodeType":114,"data":260,"content":261},{},[262],{"nodeType":87,"data":263,"content":264},{},[265],{"nodeType":82,"value":266,"marks":267,"data":268},"Optimisation fiscale légale : Une bonne gestion des charges enregistrées au compte 631 peut s'intégrer dans une stratégie d'optimisation fiscale légale, notamment concernant la taxe sur les salaires pour les entreprises partiellement assujetties à la TVA",[],{},{"nodeType":95,"data":270,"content":271},{},[272],{"nodeType":82,"value":273,"marks":274,"data":275},"3 point clés à retenir sur le compte 631",[],{},{"nodeType":110,"data":277,"content":278},{},[279,289,299],{"nodeType":114,"data":280,"content":281},{},[282],{"nodeType":87,"data":283,"content":284},{},[285],{"nodeType":82,"value":286,"marks":287,"data":288},"Le compte 631 concerne exclusivement les impôts et taxes sur rémunérations dus à l'administration fiscale, à distinguer du compte 633 qui enregistre ceux versés à d'autres organismes (URSSAF, organismes de formation, etc.)",[],{},{"nodeType":114,"data":290,"content":291},{},[292],{"nodeType":87,"data":293,"content":294},{},[295],{"nodeType":82,"value":296,"marks":297,"data":298},"La taxe sur les salaires (compte 6311) constitue la principale composante du compte 631 pour les entreprises non ou partiellement assujetties à la TVA",[],{},{"nodeType":114,"data":300,"content":301},{},[302],{"nodeType":87,"data":303,"content":304},{},[305],{"nodeType":82,"value":306,"marks":307,"data":308},"La contrepartie des écritures au débit du compte 631 s'effectue généralement au crédit du compte 447 \"Autres impôts, taxes et versements assimilés\"",[],{},"compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",false,[312],{"metadata":313,"sys":316,"fields":328},{"tags":314,"concepts":315},[],[],{"space":317,"id":319,"type":16,"createdAt":320,"updatedAt":321,"environment":322,"publishedVersion":324,"revision":62,"contentType":325,"locale":29},{"sys":318},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":323},{"id":21,"type":12,"linkType":22},24,{"sys":326},{"type":12,"linkType":27,"id":327},"category",{"contentfulName":329,"modelCategoryName":330,"slug":331,"contentTypeSlug":332,"metaTitle":334,"metaDescription":335,"mainTitle":336,"subtitle":353,"heroImage":354,"ctaButton":376,"ctaLink":377},"Fiches pratiques - 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