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Ce compte permet d'isoler les flux financiers liés à ce mécanisme fiscal particulier.",[],{},{"nodeType":87,"data":110,"content":111},{},[112],{"nodeType":82,"value":113,"marks":114,"data":115},"Selon le Plan Comptable Général 2025, le compte 698 se subdivise en deux sous-comptes principaux :",[],{},{"nodeType":117,"data":118,"content":119},"unordered-list",{},[120,131],{"nodeType":121,"data":122,"content":123},"list-item",{},[124],{"nodeType":87,"data":125,"content":126},{},[127],{"nodeType":82,"value":128,"marks":129,"data":130},"Le compte 6981 \"Intégration fiscale - Charges\" : enregistre les charges liées au régime d'intégration fiscale",[],{},{"nodeType":121,"data":132,"content":133},{},[134],{"nodeType":87,"data":135,"content":136},{},[137],{"nodeType":82,"value":138,"marks":139,"data":140},"Le compte 6989 \"Intégration fiscale - Produits\" : comptabilise les produits liés au régime d'intégration fiscale",[],{},{"nodeType":87,"data":142,"content":143},{},[144],{"nodeType":82,"value":145,"marks":146,"data":147},"Ce compte s'inscrit dans la classe 6 parmi les comptes 69 dédiés aux participations des salariés et impôts sur les bénéfices, mais se distingue notamment du compte 695 \"Impôts sur les bénéfices\" qui enregistre le montant dû au titre des bénéfices imposables.",[],{},{"nodeType":95,"data":149,"content":150},{},[151],{"nodeType":82,"value":152,"marks":153,"data":154},"Quand utiliser le compte 698 ?",[],{},{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Le compte 698 est utilisé dans le cadre spécifique du régime d'intégration fiscale, qui permet à une société mère de se constituer seule redevable de l'impôt sur les sociétés pour l'ensemble du groupe qu'elle forme avec ses filiales détenues à au moins 95%.",[],{},{"nodeType":87,"data":163,"content":164},{},[165],{"nodeType":82,"value":166,"marks":167,"data":168},"Situations d'utilisation :",[],{},{"nodeType":117,"data":170,"content":171},{},[172,205],{"nodeType":121,"data":173,"content":174},{},[175,182],{"nodeType":87,"data":176,"content":177},{},[178],{"nodeType":82,"value":179,"marks":180,"data":181},"Dans les comptes de la société mère (tête de groupe) :",[],{},{"nodeType":117,"data":183,"content":184},{},[185,195],{"nodeType":121,"data":186,"content":187},{},[188],{"nodeType":87,"data":189,"content":190},{},[191],{"nodeType":82,"value":192,"marks":193,"data":194},"Utilisation du compte 6981 pour enregistrer les charges liées à l'intégration fiscale, notamment lorsque la société mère reverse aux filiales l'économie d'impôt réalisée grâce à leurs déficits",[],{},{"nodeType":121,"data":196,"content":197},{},[198],{"nodeType":87,"data":199,"content":200},{},[201],{"nodeType":82,"value":202,"marks":203,"data":204},"Utilisation du compte 6989 pour comptabiliser les produits issus de l'intégration, par exemple lorsque les filiales versent à la société mère une somme supérieure à l'impôt qu'elles auraient payé individuellement",[],{},{"nodeType":121,"data":206,"content":207},{},[208,215],{"nodeType":87,"data":209,"content":210},{},[211],{"nodeType":82,"value":212,"marks":213,"data":214},"Dans les comptes des filiales intégrées :",[],{},{"nodeType":117,"data":216,"content":217},{},[218,228],{"nodeType":121,"data":219,"content":220},{},[221],{"nodeType":87,"data":222,"content":223},{},[224],{"nodeType":82,"value":225,"marks":226,"data":227},"Utilisation du compte 6981 pour enregistrer les charges liées au versement à la société mère d'un montant supérieur à l'impôt qu'elles auraient payé individuellement",[],{},{"nodeType":121,"data":229,"content":230},{},[231],{"nodeType":87,"data":232,"content":233},{},[234],{"nodeType":82,"value":235,"marks":236,"data":237},"Utilisation du compte 6989 pour comptabiliser les produits reçus de la société mère au titre de l'économie d'impôt générée par leurs déficits",[],{},{"nodeType":87,"data":239,"content":240},{},[241],{"nodeType":82,"value":242,"marks":243,"data":244},"L'utilisation de ce compte est directement liée aux conventions d'intégration fiscale qui définissent les modalités de répartition de l'impôt au sein du groupe intégré.",[],{},{"nodeType":95,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Quels sont les impacts fiscaux du compte 698 ?",[],{},{"nodeType":87,"data":253,"content":254},{},[255],{"nodeType":82,"value":256,"marks":257,"data":258},"L'utilisation du compte 698 reflète les mécanismes spécifiques du régime d'intégration fiscale et comporte plusieurs implications importantes :",[],{},{"nodeType":117,"data":260,"content":261},{},[262,272,315,368],{"nodeType":121,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Neutralité fiscale : Les sommes enregistrées au compte 698 n'ont pas d'impact sur le résultat fiscal global du groupe, mais reflètent uniquement les flux internes liés à la répartition de la charge d'impôt entre les entités du groupe selon la convention d'intégration fiscale.",[],{},{"nodeType":121,"data":273,"content":274},{},[275,282],{"nodeType":87,"data":276,"content":277},{},[278],{"nodeType":82,"value":279,"marks":280,"data":281},"Distinction comptable et fiscale : Dans le cadre de l'intégration fiscale, il existe une différence entre :",[],{},{"nodeType":117,"data":283,"content":284},{},[285,295,305],{"nodeType":121,"data":286,"content":287},{},[288],{"nodeType":87,"data":289,"content":290},{},[291],{"nodeType":82,"value":292,"marks":293,"data":294},"L'impôt comptabilisé individuellement par chaque société",[],{},{"nodeType":121,"data":296,"content":297},{},[298],{"nodeType":87,"data":299,"content":300},{},[301],{"nodeType":82,"value":302,"marks":303,"data":304},"L'impôt pour lequel chaque société est solidaire",[],{},{"nodeType":121,"data":306,"content":307},{},[308],{"nodeType":87,"data":309,"content":310},{},[311],{"nodeType":82,"value":312,"marks":313,"data":314},"L'impôt qui aurait été supporté en l'absence d'intégration fiscale",[],{},{"nodeType":121,"data":316,"content":317},{},[318,325],{"nodeType":87,"data":319,"content":320},{},[321],{"nodeType":82,"value":322,"marks":323,"data":324},"Obligation d'information dans l'annexe : Les entités intégrées fiscalement doivent fournir dans l'annexe des informations sur :",[],{},{"nodeType":117,"data":326,"content":327},{},[328,338,348,358],{"nodeType":121,"data":329,"content":330},{},[331],{"nodeType":87,"data":332,"content":333},{},[334],{"nodeType":82,"value":335,"marks":336,"data":337},"Les modalités de répartition de l'impôt sur les sociétés assis sur le résultat d'ensemble",[],{},{"nodeType":121,"data":339,"content":340},{},[341],{"nodeType":87,"data":342,"content":343},{},[344],{"nodeType":82,"value":345,"marks":346,"data":347},"La différence entre l'impôt comptabilisé et l'impôt pour lequel l'entité est solidaire",[],{},{"nodeType":121,"data":349,"content":350},{},[351],{"nodeType":87,"data":352,"content":353},{},[354],{"nodeType":82,"value":355,"marks":356,"data":357},"La différence entre l'impôt comptabilisé et l'impôt qui aurait été supporté en l'absence d'intégration",[],{},{"nodeType":121,"data":359,"content":360},{},[361],{"nodeType":87,"data":362,"content":363},{},[364],{"nodeType":82,"value":365,"marks":366,"data":367},"Les déficits 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