{"id":7611,"date":"2023-02-28T05:50:00","date_gmt":"2023-02-28T04:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/rejet-de-comptabilite-comment-reconstituer-les-recettes-de-lentreprise\/"},"modified":"2023-02-28T05:50:00","modified_gmt":"2023-02-28T04:50:00","slug":"rejet-de-comptabilite-comment-reconstituer-les-recettes-de-lentreprise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/rejet-de-comptabilite-comment-reconstituer-les-recettes-de-lentreprise\/","title":{"rendered":"Rejet de comptabilit\u00e9 : comment reconstituer les recettes de l\u2019entreprise ?"},"content":{"rendered":"<p >\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale s\u2019aper\u00e7oit que la comptabilit\u00e9 d\u2019un bar-brasserie pr\u00e9sente certaines irr\u00e9gularit\u00e9s\u2026 Elle d\u00e9cide donc de la rejeter et de reconstituer les recettes de l\u2019\u00e9tablissement en se basant sur le nombre de serviettes utilis\u00e9es ! Une m\u00e9thode d\u00e9cri\u00e9e par l\u2019entreprise\u2026<\/p>\n<div>\n<h2>L\u2019utilisation de la m\u00e9thode \u00ab des serviettes \u00bb pour reconstituer les recettes d\u2019un restaurant<\/h2>\n<p>Lors d\u2019un contr\u00f4le fiscal, l\u2019administration estime que la comptabilit\u00e9 d\u2019un bar-brasserie n\u2019est pas probante. Elle d\u00e9cide alors de l\u2019\u00e9carter, et de la reconstituer en utilisant la m\u00e9thode dite \u00ab des serviettes \u00bb.<\/p>\n<p>Cette m\u00e9thode consiste \u00e0 obtenir le nombre de repas servis en comptant le nombre de serviettes utilis\u00e9es (d\u00e9termin\u00e9 d\u2019apr\u00e8s les factures de blanchisserie).<\/p>\n<p>Ce nombre, diminu\u00e9 de 10 % pour prendre en compte les serviettes utilis\u00e9es par le personnel, est multipli\u00e9 par le ticket moyen d\u2019un repas, lui-m\u00eame obtenu \u00e0 partir de la carte du restaurant.<\/p>\n<p>Une m\u00e9thode qui permet \u00e0 l\u2019administration d\u2019avoir une id\u00e9e plus pr\u00e9cise des recettes de l\u2019entreprise.<\/p>\n<p>\u00ab Une m\u00e9thode non pertinente ! \u00bb, conteste cette derni\u00e8re : son activit\u00e9 principale est la vente de boissons, non la vente de repas !<\/p>\n<p>En outre, le prix du ticket moyen retenu par l\u2019administration est trop \u00e9lev\u00e9\u2026<\/p>\n<p>\u00ab Non et oui !\u00bb, tranche le juge. Les recettes doivent bien ici \u00eatre reconstitu\u00e9es selon la m\u00e9thode \u00ab des serviettes \u00bb, mais le prix du ticket retenu par l\u2019administration est effectivement trop \u00e9lev\u00e9. C\u2019est donc celui propos\u00e9 par l\u2019entreprise qui est retenu.<\/p>\n<p>Source : Arr\u00eat du Conseil d\u2019\u00c9tat du 20 f\u00e9vrier 2023, n\u00b0 461284<\/p>\n<p><a title=\"WebLex - Rejet de comptabilit\u00e9 : \u00ab il ne faut pas m\u00e9langer les torchons et les serviettes \u00bb !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/rejet-de-comptabilite-comment-reconstituer-les-recettes-de-lentreprise\" target=\"_blank\" rel=\"noopener\">Rejet de comptabilit\u00e9 : \u00ab il ne faut pas m\u00e9langer les torchons et les serviettes \u00bb !<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/barterrasse.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale s\u2019aper\u00e7oit que la comptabilit\u00e9 d\u2019un bar-brasserie pr\u00e9sente certaines irr\u00e9gularit\u00e9s\u2026 Elle d\u00e9cide donc de la rejeter et de reconstituer les recettes de l\u2019\u00e9tablissement en se basant sur le nombre de serviettes utilis\u00e9es ! Une m\u00e9thode d\u00e9cri\u00e9e par l\u2019entreprise\u2026<\/p>\n","protected":false},"author":0,"featured_media":7612,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rejet de comptabilit\u00e9 : comment reconstituer les recettes de l\u2019entreprise ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/rejet-de-comptabilite-comment-reconstituer-les-recettes-de-lentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rejet de comptabilit\u00e9 : comment reconstituer les recettes de l\u2019entreprise ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale s\u2019aper\u00e7oit que la comptabilit\u00e9 d\u2019un bar-brasserie pr\u00e9sente certaines irr\u00e9gularit\u00e9s\u2026 Elle d\u00e9cide donc de la rejeter et de reconstituer les recettes de l\u2019\u00e9tablissement en se basant sur le nombre de serviettes utilis\u00e9es ! 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