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",[],{},{"nodeType":79,"value":125,"marks":126,"data":128},"Acquisition d'un véhicule de tourisme",[127],{"type":95},{},{"nodeType":79,"value":130,"marks":131,"data":132}," : Lorsqu'une entreprise achète ou prend en location un véhicule de tourisme soumis à la TVS, elle doit comptabiliser cette taxe annuelle.\n\n2. ",[],{},{"nodeType":79,"value":134,"marks":135,"data":137},"Renouvellement de la flotte automobile",[136],{"type":95},{},{"nodeType":79,"value":139,"marks":140,"data":141}," : Si l'entreprise remplace plusieurs véhicules, le compte 63514 enregistrera le montant total de la TVS due pour l'ensemble des nouveaux véhicules.\n\n3. ",[],{},{"nodeType":79,"value":143,"marks":144,"data":146},"Location longue durée",[145],{"type":95},{},{"nodeType":79,"value":148,"marks":149,"data":150}," : Pour les entreprises qui optent pour la location longue durée (LLD) ou la location avec option d'achat (LOA) de véhicules de tourisme, la TVS correspondante sera également comptabilisée dans ce compte.\n\n4. ",[],{},{"nodeType":79,"value":152,"marks":153,"data":155},"Déclaration annuelle",[154],{"type":95},{},{"nodeType":79,"value":157,"marks":158,"data":159}," : La TVS est généralement due annuellement, ce qui nécessite un enregistrement comptable périodique dans ce compte.\n\nLe compte 63514 est à utiliser uniquement pour la taxe sur les véhicules de sociétés, distinctement des autres taxes automobiles ou des frais liés aux véhicules qui relèvent d'autres comptes.",[],{},{"nodeType":75,"data":161,"content":162},{},[163],{"nodeType":79,"value":164,"marks":165,"data":166},"Implications fiscales du compte 63514",[],{},{"nodeType":84,"data":168,"content":169},{},[170,174,179,183,188,192,197,201,206,210,215],{"nodeType":79,"value":171,"marks":172,"data":173},"La taxe sur les véhicules de sociétés présente plusieurs implications fiscales importantes :\n\n1. ",[],{},{"nodeType":79,"value":175,"marks":176,"data":178},"Base de calcul",[177],{"type":95},{},{"nodeType":79,"value":180,"marks":181,"data":182}," : La TVS est calculée selon des critères précis définis par la législation fiscale, notamment :\n   - Le type de véhicule\n   - Les émissions de CO2\n   - Pour certains véhicules, leur poids\n   - Le type de carburant utilisé\n   - L'année de mise en circulation\n\n2. ",[],{},{"nodeType":79,"value":184,"marks":185,"data":187},"Déductibilité fiscale",[186],{"type":95},{},{"nodeType":79,"value":189,"marks":190,"data":191}," : La TVS constitue une charge déductible du résultat fiscal de l'entreprise, ce qui impacte directement le montant de l'impôt sur les sociétés à payer.\n\n3. ",[],{},{"nodeType":79,"value":193,"marks":194,"data":196},"Incitation écologique",[195],{"type":95},{},{"nodeType":79,"value":198,"marks":199,"data":200}," : Le barème de la TVS est conçu pour encourager les entreprises à choisir des véhicules moins polluants, avec des taux plus avantageux pour les véhicules à faibles émissions.\n\n4. ",[],{},{"nodeType":79,"value":202,"marks":203,"data":205},"Obligation déclarative",[204],{"type":95},{},{"nodeType":79,"value":207,"marks":208,"data":209}," : Le paiement de la TVS est obligatoire pour les entreprises concernées, sous peine de pénalités et d'intérêts de retard en cas de non-respect.\n\n5. 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