{"id":11769,"date":"2022-12-08T09:30:00","date_gmt":"2022-12-08T08:30:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=11769"},"modified":"2022-12-07T17:42:57","modified_gmt":"2022-12-07T16:42:57","slug":"plf-2023-3-mesures-fiscales-phares-entreprise","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/plf-2023-3-mesures-fiscales-phares-entreprise\/","title":{"rendered":"Entreprises : les 3 mesures fiscales phares du PLF 2023"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tEntreprises : les 3 mesures fiscales phares du PLF 2023\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"675\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px.png\" class=\"entry-header__thumbnail-image\" alt=\"H1 Entreprises : les 3 mesures fiscales phares du PLF 2023\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px.png 1200w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px-768x432.png 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px-684x384.png 684w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2022-12-08T09:30:00+01:00\">8 d\u00e9cembre 2022<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Entreprises : les 3 mesures fiscales phares du PLF 2023\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/plf-2023-3-mesures-fiscales-phares-entreprise\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/tristandebroucker\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/10\/de-broucker-tristan_350x350.jpg\" class=\"entry-author__image\" alt=\"de-broucker-tristan\" \/>\t\t\t\t<span class=\"entry-author__name\">Tristan de Broucker<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Adopt\u00e9 en premi\u00e8re lecture par l&rsquo;Assembl\u00e9e nationale le 4 novembre dernier, le Projet de loi de financement pour 2023 instaure plusieurs mesures fiscales concernant directement les entreprises. Adaptation du pr\u00e9l\u00e8vement \u00e0 la source, suppression de la CVAE et de certains dispositifs inefficaces : d\u00e9couvrez les principaux changements fiscaux pr\u00e9vus pour 2023.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>&nbsp;1. L\u2019am\u00e9nagement du pr\u00e9l\u00e8vement \u00e0 la source<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Comme le dispose l\u2019article 3 du <a href=\"https:\/\/presse.economie.gouv.fr\/26-09-2022-presentation-du-projet-de-loi-de-financement-de-la-securite-sociale-pour-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Projet de loi de financement pour 2023<\/em><\/a> (PLF 2023), le gouvernement adapte tout d&rsquo;abord le r\u00e9gime du pr\u00e9l\u00e8vement \u00e0 la source (PAS) pour les employeurs non domicili\u00e9s en France. L&rsquo;objectif : <strong>simplifier sa mise en \u0153uvre pour les entreprises \u00e9trang\u00e8res qui emploient des salari\u00e9s domicili\u00e9s en France<\/strong>, mais non rattach\u00e9s \u00e0 un r\u00e9gime g\u00e9n\u00e9ral de s\u00e9curit\u00e9 sociale. Concr\u00e8tement, les employeurs devront d\u00e9sormais :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>d\u00e9terminer le montant de salaire mensuel imposable en France ;<\/li><li>le soumettre \u00e0 la RAS (retenue \u00e0 la source) ;<\/li><li>reverser la RAS \u00e0 l&rsquo;administration fiscale.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c0 noter<\/strong> : en parall\u00e8le, le PLF r\u00e9duit le montant \u00e0 partir duquel les contribuables peuvent diminuer le montant de leur pr\u00e9l\u00e8vement \u00e0 la source. Aujourd&rsquo;hui fix\u00e9e \u00e0 10 %, la modulation maximale \u00e0 la baisse sera de 5 % \u00e0 compter de 2023.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. La suppression de la CVAE sur 2 ans<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cr\u00e9\u00e9e en 2010 pour remplacer la taxe professionnelle, la Cotisation sur la valeur ajout\u00e9e des entreprises (CVAE) repr\u00e9sente un imp\u00f4t de production \u00e9lev\u00e9 en France. Jugeant qu&rsquo;elle p\u00e9nalise la comp\u00e9titivit\u00e9 des entreprises tricolores, notamment industrielles, le<strong> <\/strong>gouvernement fait le choix de <strong>supprimer la CVAE<\/strong>, apr\u00e8s avoir d\u00e9j\u00e0 r\u00e9duit son taux par moiti\u00e9 en 2021. Cette suppression se fera en deux temps :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>une r\u00e9duction de 50 % en 2023 ;<\/li><li>sa suppression totale en 2024.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote has-text-align-center is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>7,61 milliards d\u2019euros<\/strong> <\/p><p>C&rsquo;est le montant d&rsquo;imp\u00f4t collect\u00e9 par la CVAE en 2021.<sup>1<\/sup><\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le m\u00eame temps, le gouvernement craint que les collectivit\u00e9s ne reportent la perte occasionn\u00e9e par la suppression de la CVAE sur la Contribution \u00e9conomique territoriale (CET). Pour \u00e9viter cet \u00e9cueil, le PLF pr\u00e9voit de <strong>r\u00e9duire le plafonnement sur la valeur ajout\u00e9e de la CET<\/strong>. Aujourd&rsquo;hui \u00e0 2 %, ce taux passerait \u00e0 :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>1,625 % en 2023 ;<\/li><li>1,25 % en 2024.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. La suppression des d\u00e9penses fiscales inefficientes<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 l&rsquo;heure actuelle, plusieurs dispositifs fiscaux sont obsol\u00e8tes ou inefficaces et, pour la plupart, n&rsquo;ont d&rsquo;ailleurs plus d&rsquo;incidence sur le budget de l&rsquo;\u00c9tat. Raison pour laquelle <strong>le gouvernement propose de supprimer 6 d\u00e9penses fiscales<\/strong>, \u00e0 savoir :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>la r\u00e9duction d\u2019imp\u00f4t pour les tuteurs de ch\u00f4meurs qui cr\u00e9ent ou reprennent une entreprise ;<\/li><li>la r\u00e9duction d\u2019imp\u00f4t pour la souscription en num\u00e9raire au capital d\u2019une Sofip\u00eache (Soci\u00e9t\u00e9 agr\u00e9\u00e9e de financement de la p\u00eache artisanale) ;<\/li><li>l\u2019\u00e9talement des plus-values \u00e0 court terme r\u00e9alis\u00e9es par les entreprises de p\u00eache maritime lors de la cession de navires de p\u00eache (ou de parts de copropri\u00e9t\u00e9) ;<\/li><li>l\u2019exon\u00e9ration temporaire de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en faveur des entreprises cr\u00e9\u00e9es en Corse dans certains secteurs (artisanat, industrie, b\u00e2timent, travaux publics et h\u00f4tellerie) ;<\/li><li>la taxation \u00e0 10 % des revenus provenant d\u2019inventions brevetables non brevet\u00e9es ;<\/li><li>le cr\u00e9dit d\u2019imp\u00f4t en faveur des ma\u00eetres-restaurateurs.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Mais aussi\u2026<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Outre ces principales dispositions, le PLF 2023 pr\u00e9voit d\u2019autres mesures fiscales notables pour les entreprises.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>L\u2019indexation sur l&rsquo;inflation du bar\u00e8me de l&rsquo;<\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/impot-sur-le-revenu-definition-de-lir-des-entreprises\/\"><strong>imp\u00f4t sur le revenu<\/strong><\/a> : pour les contribuables et entreprises soumises \u00e0 l&rsquo;IR, les tranches de revenus du bar\u00e8me devraient \u00eatre revaloris\u00e9es d\u2019environ 5,4 %, soit le niveau de l\u2019inflation estim\u00e9 pour 2022<sup>2<\/sup>.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Le transfert du recouvrement de certaines impositions et amendes <\/strong>: le PLF 2023 parach\u00e8ve le transfert \u00e0 la DGFiP du recouvrement de certaines <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/taxe-definition-des-taxe-et-gestion-comptable\/\">taxes<\/a> et amendes, dont la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re et certaines amendes d\u00e9livr\u00e9es par les douanes. Il valide aussi certains transferts pour 2025, dont celui sur l&rsquo;accise sur les carburants (anciennement TICPE).<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>L\u2019instauration de la contribution temporaire de solidarit\u00e9 <\/strong>: fix\u00e9e \u00e0 33 %, cette taxe concernerait les entreprises des secteurs du p\u00e9trole, du charbon, du raffinage et du gaz, dont les profits de 2022 sont sup\u00e9rieurs de plus de 20 % \u00e0 ceux r\u00e9alis\u00e9s depuis 2018.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces contenus pourraient \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/assurance-chomage-nouveautes-2023\/\">Assurance ch\u00f4mage : ce qui change en 2023<\/a><\/li><li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/guichet-unique-des-formalites-des-entreprises\/\">Tout comprendre du nouveau guichet unique des formalit\u00e9s d\u2019entreprise<\/a><\/li><li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tout-comprendre-du-CDD-multi-remplacements\/\">Le retour du CDD multi-remplacements<\/a><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sources :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><sup>1<\/sup> Projet de loi de finances n\u00ba 273 pour 2023 &#8211; Assembl\u00e9e nationale &#8211; 2022<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><sup>2<\/sup> Point de conjoncture du 7 septembre 2022 &#8211; INSEE &#8211; 2022<strong><\/strong><\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/daf-directeur-administratif-financier\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDAF &#8211; Directeur Administratif &amp; Financier\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/impot-sur-le-revenu-ir\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tImp\u00f4t sur le revenu &#8211; IR\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/rh-et-fiche-de-paie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPaie &amp; RH\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/prelevement-a-la-source-pas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPr\u00e9l\u00e8vement \u00e0 la source &#8211; PAS\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30483 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-facture-electronique tag-financement-et-investissement tag-pme-pmi business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-1440x810.jpg\" class=\"card-post__image\" alt=\"Automatisation P2P : quels crit\u00e8res pour bien choisir votre solution ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-22T12:20:15+02:00\">22 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/automatisation-p2p-quels-criteres-pour-bien-choisir\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tAutomatisation P2P : quels crit\u00e8res pour bien choisir votre solution ?\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tLa facture \u00e9lectronique obligatoire remet au-dessus de la pile du DAF l\u2019automatisation du processus Procure-to-Pay. Si vous avez achev\u00e9 la cartographie de votre processus P2P et fix\u00e9 vos KPIs, il vous reste maintenant \u00e0 passer \u00e0 l\u2019\u00e9tape du choix de la solution d\u2019automatisation. Avec quoi automatiser, concr\u00e8tement, le traitement des factures fournisseurs dans votre ERP ? Quelle solution s&rsquo;int\u00e8gre le plus efficacement \u00e0 vos processus m\u00e9tiers et \u00e0 vos objectifs ? Voici les trois approches possibles, les neuf crit\u00e8res qui font la diff\u00e9rence, et les questions \u00e0 poser avant de signer.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30365 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-financement-et-investissement business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/kpis-p2p-les-indicateurs-qui-comptent\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-20T09:30:00+02:00\">20 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tKPIs du processus P2P : les indicateurs qui comptent vraiment\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30368 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-facture-electronique business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/cartographie-p2p-dans-votre-erp-prealable-indispensable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-19T12:31:00+02:00\">19 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCartographie P2P dans votre ERP : pourquoi cette premi\u00e8re \u00e9tape n&rsquo;est pas n\u00e9gociable\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30319 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-daf-directeur-administratif-financier tag-financement-et-investissement tag-ia-digitalisation business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/ia-finance-nouveaux-metiers-confiance\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0292-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0292-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0292-512x768.jpg 512w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0292-540x810.jpg 540w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-07T15:38:06+02:00\">7 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComment l\u2019intelligence artificielle red\u00e9finit les m\u00e9tiers de la finance ?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-30065 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-daf-directeur-administratif-financier tag-facture-electronique tag-ia-digitalisation business_type-artisans-et-petites-entreprises industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/intelligence-artificielle-et-fonction-finance-comment-le-role-du-daf-evolue\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-684x384.jpg\" class=\"card-post__image\" alt=\"Intelligence artificielle et finance : r\u00f4le du DAF | Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-21T10:00:00+02:00\">21 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tIntelligence artificielle et fonction finance : comment le r\u00f4le du DAF \u00e9volue\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Adopt\u00e9 en premi\u00e8re lecture par l&rsquo;Assembl\u00e9e nationale le 4 novembre dernier, le Projet de loi de financement pour 2023 instaure plusieurs mesures fiscales concernant directement les entreprises. Adaptation du pr\u00e9l\u00e8vement \u00e0 la source, suppression de la CVAE et de certains dispositifs inefficaces : d\u00e9couvrez les principaux changements fiscaux pr\u00e9vus pour 2023. &nbsp;1. L\u2019am\u00e9nagement du pr\u00e9l\u00e8vement [&hellip;]<\/p>\n","protected":false},"author":1308,"featured_media":11770,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"13","sage_membership_post_content_type":"","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[13],"tags":[605,210,91,127],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,34,36],"imagine_tag":[],"coauthors":[919],"class_list":["post-11769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-daf-directeur-administratif-financier","tag-impot-sur-le-revenu-ir","tag-rh-et-fiche-de-paie","tag-prelevement-a-la-source-pas","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Tristan de Broucker","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/12\/Entreprises-les-3-mesures-fiscal-2023-1200x675px.png","imagine_tags":[]},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/11769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1308"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=11769"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/11769\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/11770"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=11769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=11769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=11769"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=11769"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=11769"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=11769"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=11769"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=11769"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=11769"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=11769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}