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Il s'agit d'activités annexes à l'activité principale de l'entreprise, qui génèrent des produits distincts des ventes de produits finis (701), de prestations de services classiques (706) ou de marchandises (707).",[],{},{"nodeType":110,"data":111,"content":112},"unordered-list",{},[113,124,134,144,154,164,174,184],{"nodeType":114,"data":115,"content":116},"list-item",{},[117],{"nodeType":87,"data":118,"content":119},{},[120],{"nodeType":82,"value":121,"marks":122,"data":123},"7081 : Produits des services exploités dans l'intérêt du personnel",[],{},{"nodeType":114,"data":125,"content":126},{},[127],{"nodeType":87,"data":128,"content":129},{},[130],{"nodeType":82,"value":131,"marks":132,"data":133},"7082 : Commissions et courtages",[],{},{"nodeType":114,"data":135,"content":136},{},[137],{"nodeType":87,"data":138,"content":139},{},[140],{"nodeType":82,"value":141,"marks":142,"data":143},"7083 : Locations 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ventes",[],{},{"nodeType":114,"data":185,"content":186},{},[187],{"nodeType":87,"data":188,"content":189},{},[190],{"nodeType":82,"value":191,"marks":192,"data":193},"7088 : Autres produits d'activités annexes (cessions d'approvisionnements)",[],{},{"nodeType":95,"data":195,"content":196},{},[197],{"nodeType":82,"value":198,"marks":199,"data":200},"Quand utiliser le compte 7081 ?",[],{},{"nodeType":87,"data":202,"content":203},{},[204],{"nodeType":82,"value":205,"marks":206,"data":207},"Le compte 7081 est utilisé dans les situations suivantes:",[],{},{"nodeType":209,"data":210,"content":211},"ordered-list",{},[212,222,232,242,252,262],{"nodeType":114,"data":213,"content":214},{},[215],{"nodeType":87,"data":216,"content":217},{},[218],{"nodeType":82,"value":219,"marks":220,"data":221},"Services de restauration d'entreprise : Lorsque l'entreprise gère une cantine ou un restaurant d'entreprise et facture une partie des repas aux salariés (participation du salarié au coût du repas).",[],{},{"nodeType":114,"data":223,"content":224},{},[225],{"nodeType":87,"data":226,"content":227},{},[228],{"nodeType":82,"value":229,"marks":230,"data":231},"Activités sociales et culturelles : Recettes provenant des services de loisirs, activités sportives ou culturelles organisées par l'entreprise pour son personnel et pour lesquelles une participation financière est demandée.",[],{},{"nodeType":114,"data":233,"content":234},{},[235],{"nodeType":87,"data":236,"content":237},{},[238],{"nodeType":82,"value":239,"marks":240,"data":241},"Services de transport : Participation des salariés aux frais de transport collectif organisé par l'entreprise (navettes d'entreprise par exemple).",[],{},{"nodeType":114,"data":243,"content":244},{},[245],{"nodeType":87,"data":246,"content":247},{},[248],{"nodeType":82,"value":249,"marks":250,"data":251},"Crèches ou garderies d'entreprise : Participation financière des salariés aux frais de garde d'enfants dans une structure gérée par l'entreprise.",[],{},{"nodeType":114,"data":253,"content":254},{},[255],{"nodeType":87,"data":256,"content":257},{},[258],{"nodeType":82,"value":259,"marks":260,"data":261},"Logements de fonction : Loyers perçus sur les logements mis à disposition du personnel lorsque ces logements sont gérés directement par l'entreprise.",[],{},{"nodeType":114,"data":263,"content":264},{},[265],{"nodeType":87,"data":266,"content":267},{},[268],{"nodeType":82,"value":269,"marks":270,"data":271},"Autres commodités : Tout autre service fourni par l'entreprise à son personnel moyennant une contribution financière (conciergerie d'entreprise, services de blanchisserie, etc.).",[],{},{"nodeType":87,"data":273,"content":274},{},[275],{"nodeType":82,"value":276,"marks":277,"data":278},"Ce compte est crédité du montant des recettes encaissées ou à encaisser auprès du personnel pour les services rendus, par le débit d'un compte de trésorerie ou d'un compte client (si le paiement est différé).",[],{},{"nodeType":95,"data":280,"content":281},{},[282],{"nodeType":82,"value":283,"marks":284,"data":285},"Quels sont les impacts fiscaux du compte 7081 ?",[],{},{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"L'utilisation du compte 7081 comporte plusieurs implications fiscales importantes :",[],{},{"nodeType":209,"data":294,"content":295},{},[296,331,365,399,423],{"nodeType":114,"data":297,"content":298},{},[299,308],{"nodeType":87,"data":300,"content":301},{},[302],{"nodeType":82,"value":303,"marks":304,"data":307},"Régime de TVA :",[305],{"type":306},"bold",{},{"nodeType":110,"data":309,"content":310},{},[311,321],{"nodeType":114,"data":312,"content":313},{},[314],{"nodeType":87,"data":315,"content":316},{},[317],{"nodeType":82,"value":318,"marks":319,"data":320},"Les produits enregistrés au compte 7081 sont généralement soumis à la TVA selon le taux applicable au service concerné (taux normal, intermédiaire ou réduit selon la nature du service).",[],{},{"nodeType":114,"data":322,"content":323},{},[324],{"nodeType":87,"data":325,"content":326},{},[327],{"nodeType":82,"value":328,"marks":329,"data":330},"Certains services sociaux peuvent bénéficier d'exonérations spécifiques sous conditions.",[],{},{"nodeType":114,"data":332,"content":333},{},[334,342],{"nodeType":87,"data":335,"content":336},{},[337],{"nodeType":82,"value":338,"marks":339,"data":341},"Impôt sur les sociétés :",[340],{"type":306},{},{"nodeType":110,"data":343,"content":344},{},[345,355],{"nodeType":114,"data":346,"content":347},{},[348],{"nodeType":87,"data":349,"content":350},{},[351],{"nodeType":82,"value":352,"marks":353,"data":354},"Les produits comptabilisés au compte 7081 constituent des produits d'exploitation imposables qui entrent dans le résultat fiscal de l'entreprise.",[],{},{"nodeType":114,"data":356,"content":357},{},[358],{"nodeType":87,"data":359,"content":360},{},[361],{"nodeType":82,"value":362,"marks":363,"data":364},"Ces produits sont à mettre en regard des charges correspondantes engagées pour fournir ces services au personnel.",[],{},{"nodeType":114,"data":366,"content":367},{},[368,376],{"nodeType":87,"data":369,"content":370},{},[371],{"nodeType":82,"value":372,"marks":373,"data":375},"Avantages en nature :",[374],{"type":306},{},{"nodeType":110,"data":377,"content":378},{},[379,389],{"nodeType":114,"data":380,"content":381},{},[382],{"nodeType":87,"data":383,"content":384},{},[385],{"nodeType":82,"value":386,"marks":387,"data":388},"Attention à la distinction entre la participation financière du salarié (enregistrée au 7081) et l'avantage en nature éventuel (différence entre le coût réel du service et la participation du salarié).",[],{},{"nodeType":114,"data":390,"content":391},{},[392],{"nodeType":87,"data":393,"content":394},{},[395],{"nodeType":82,"value":396,"marks":397,"data":398},"Les avantages en nature constituent un complément de rémunération soumis aux cotisations sociales et à l'impôt sur le revenu pour les salariés.",[],{},{"nodeType":114,"data":400,"content":401},{},[402,410],{"nodeType":87,"data":403,"content":404},{},[405],{"nodeType":82,"value":406,"marks":407,"data":409},"Subventions du comité social et économique (CSE) :",[408],{"type":306},{},{"nodeType":110,"data":411,"content":412},{},[413],{"nodeType":114,"data":414,"content":415},{},[416],{"nodeType":87,"data":417,"content":418},{},[419],{"nodeType":82,"value":420,"marks":421,"data":422},"Les subventions versées par le CSE pour réduire le coût des services pour les salariés ne sont pas à comptabiliser au compte 7081 mais constituent des ressources distinctes.",[],{},{"nodeType":114,"data":424,"content":425},{},[426,434],{"nodeType":87,"data":427,"content":428},{},[429],{"nodeType":82,"value":430,"marks":431,"data":433},"Documentation et justificatifs :",[432],{"type":306},{},{"nodeType":110,"data":435,"content":436},{},[437],{"nodeType":114,"data":438,"content":439},{},[440],{"nodeType":87,"data":441,"content":442},{},[443],{"nodeType":82,"value":444,"marks":445,"data":446},"Il est important de conserver tous les justificatifs relatifs aux services facturés au personnel pour justifier les montants enregistrés au compte 7081 en cas de contrôle fiscal.",[],{},{"nodeType":95,"data":448,"content":449},{},[450],{"nodeType":82,"value":451,"marks":452,"data":453},"3 point clés à retenir sur le compte 7081",[],{},{"nodeType":110,"data":455,"content":456},{},[457,467,477],{"nodeType":114,"data":458,"content":459},{},[460],{"nodeType":87,"data":461,"content":462},{},[463],{"nodeType":82,"value":464,"marks":465,"data":466},"Le compte 7081 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