{"id":9939,"date":"2021-07-12T12:08:46","date_gmt":"2021-07-12T10:08:46","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=9939"},"modified":"2026-02-05T14:22:21","modified_gmt":"2026-02-05T13:22:21","slug":"projet-loi-finances-rectificative-2021","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/projet-loi-finances-rectificative-2021\/","title":{"rendered":"Projet de loi de finances rectificative 2021 : quelles nouveaut\u00e9s ?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\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\tProjet de loi de finances rectificative 2021 : quelles nouveaut\u00e9s ?\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>\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 \"><time class=\"entry-date published\" datetime=\"2021-07-12T12:08:46+02:00\">12 juillet 2021<\/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=\"Projet de loi de finances rectificative 2021 : quelles nouveaut\u00e9s ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/projet-loi-finances-rectificative-2021\/\"\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\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\/sabineducrot\/\">\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\/04\/Sabine-Ducrot-Ciss-350x350.png\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">Sabine Ducrot-Ciss<\/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>Pr\u00e9sent\u00e9 en Conseil des ministres le 2 juin et adopt\u00e9 par l&rsquo;Assembl\u00e9e nationale le 11 juin, le projet de loi de finances rectificative (PLFR) pour 2021 actualise le budget pr\u00e9vu pour l&rsquo;\u00c9tat au regard de la situation sanitaire et \u00e9conomique actuelle. Il pr\u00e9voit notamment un renforcement des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/aides-specifiques-etat-traiter-comptabiliser\/\">aides<\/a> visant \u00e0 accompagner les salari\u00e9s et les entreprises dans la sortie de crise. Explications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-projet-de-loi-de-finances-rectificative-2021-la-prolongation-du-fonds-de-solidarite-et-de-l-activite-partielle\"><strong>Projet de loi de finances rectificative 2021 : La prolongation du Fonds de solidarit\u00e9 et de l\u2019activit\u00e9 partielle<\/strong><\/h2>\n\n\n\n<p>Le <strong>Fonds de solidarit\u00e9<\/strong> pour les entreprises, tout comme le <strong>dispositif d&rsquo;<\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/activite-partielle-entreprises-coronavirus\/\"><strong>activit\u00e9 partielle<\/strong><\/a> pour les salari\u00e9s, est prolong\u00e9 <strong>jusqu&rsquo;au 31 ao\u00fbt<\/strong>. Le gouvernement se laisse n\u00e9anmoins la possibilit\u00e9 de reconduire ces dispositifs par d\u00e9cret pour 4 mois suppl\u00e9mentaires. Pour cela, le<strong> PLFR 2021<\/strong> alloue :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3,4 milliards d&rsquo;euros au Fonds de solidarit\u00e9 ;<\/li>\n\n\n\n<li>6,4 milliards d&rsquo;euros pour le dispositif d&rsquo;activit\u00e9 partielle.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-maintien-de-l-aide-au-paiement-des-cotisations-sociales\"><strong>Le maintien de l\u2019aide au paiement des cotisations sociales<\/strong><\/h2>\n\n\n\n<p>Pour les <strong>ind\u00e9pendants<\/strong> et les <strong>employeurs de moins de 250 salari\u00e9s<\/strong> particuli\u00e8rement affect\u00e9s par la crise, l&rsquo;aide au paiement des cotisations sociales est maintenue \u00e0 hauteur de <strong>15 % de la <\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/pilotage-rh-benefices-data-ia\/\"><strong>masse salariale<\/strong><\/a>, et ce, pour les mois de <strong>juin, juillet et ao\u00fbt 2021<\/strong>. Une enveloppe de 4 milliards d&rsquo;euros a \u00e9t\u00e9 d\u00e9bloqu\u00e9e \u00e0 ce titre.<\/p>\n\n\n\n<p><strong>14 milliards d&rsquo;euros suppl\u00e9mentaires<\/strong><br>\nC\u2019est le budget vot\u00e9 pour financer l&rsquo;activit\u00e9 partielle, le Fonds de solidarit\u00e9 et les aides au paiement des cotisations sociales, en plus des 7,2 milliards d&rsquo;euros pr\u00e9vus initialement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-reconduction-des-prets-garantis-par-l-etat-pge\"><strong>La reconduction des Pr\u00eats garantis par l\u2019\u00c9tat (PGE)<\/strong><\/h2>\n\n\n\n<p>Devant initialement prendre fin au 30 juin, la garantie accord\u00e9e par l&rsquo;\u00c9tat au titre des <strong>PGE<\/strong> est \u00e9tendue de 6 mois, soit jusqu&rsquo;au <strong>31 d\u00e9cembre 2021<\/strong>. Une mesure visant \u00e0 faciliter l&rsquo;obtention d&rsquo;un <strong>Pr\u00eat garanti par l&rsquo;\u00c9tat<\/strong> et ainsi \u00e0 soutenir le <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/piloter-sa-tresorerie-pour-le-moyen-ou-long-terme\/\">financement<\/a> bancaire des entreprises.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-projet-de-loi-de-finances-rectificative-2021-un-soutien-personnalise-aux-entreprises\"><strong>Projet de loi de finances rectificative 2021 : Un soutien personnalis\u00e9 aux entreprises<\/strong><\/h2>\n\n\n\n<p>Plusieurs dispositifs accord\u00e9s selon la taille de l&rsquo;entreprise sont \u00e9galement prolong\u00e9s ou instaur\u00e9s par le <strong>PLFR<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><u>Pour les <strong>TPE<\/strong><\/u> : les pr\u00eats exceptionnels aux petites entreprises de moins de 50 salari\u00e9s non b\u00e9n\u00e9ficiaires d&rsquo;un PGE sont prolong\u00e9s pour la <strong>fin de l&rsquo;ann\u00e9e 2021<\/strong>, permettant aux soci\u00e9t\u00e9s \u00e9ligibles de b\u00e9n\u00e9ficier d&rsquo;un <strong>pr\u00eat maximal de 50 000 \u20ac<\/strong>.<\/li>\n\n\n\n<li><u>Pour les<strong> PME et les ETI<\/strong><\/u> : le pr\u00eat \u00e0 taux bonifi\u00e9 et l&rsquo;avance remboursable, disponibles depuis la mi-2020, sont maintenus jusqu&rsquo;\u00e0 la fin de l&rsquo;ann\u00e9e.<\/li>\n\n\n\n<li><u>Pour les <strong>grandes entreprises<\/strong><\/u> : un fonds de transition de 3 milliards d&rsquo;euros est mis en place afin de soutenir les grandes entreprises, notamment par le biais de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/obtenir-pret-de-depart-banques\/\"><strong>pr\u00eats<\/strong><\/a>, de <strong>fonds propres<\/strong> ou de <strong>quasi-fonds propres<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-modification-temporaire-du-dispositif-de-carry-back\"><strong>La modification temporaire du dispositif de <em>carry-back<\/em><\/strong><\/h2>\n\n\n\n<p>Dans le cadre du m\u00e9canisme de <strong>report en arri\u00e8re des d\u00e9ficits<\/strong>, aussi appel\u00e9 <strong>\u00ab <em>carry-back<\/em> \u00bb<\/strong>, les entreprises peuvent habituellement imputer une cr\u00e9ance d&rsquo;imp\u00f4t sur l&rsquo;<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/annee-fiscale-definition-de-lexercice-fiscal-dune-entreprise\/\">exercice<\/a> pr\u00e9c\u00e9dent, dans la limite d&rsquo;un million d&rsquo;euros. Le PLFR assouplit plusieurs facettes du dispositif :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le d\u00e9ficit constat\u00e9 entre le 30 juin 2020 et le 30 juin 2021 peut \u00eatre imput\u00e9 sur les b\u00e9n\u00e9fices des <strong>3 exercices pr\u00e9c\u00e9dents<\/strong> ;<\/li>\n\n\n\n<li>l&rsquo;imputation se fait <strong>sans limite de montant<\/strong> ;<\/li>\n\n\n\n<li>l&rsquo;option peut \u00eatre demand\u00e9e jusqu&rsquo;au 30 septembre 2021, correspondant \u00e0 la date limite de d\u00e9p\u00f4t des d\u00e9clarations de r\u00e9sultats des exercices clos le 30 juin 2021<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-doublement-de-l-exoneration-de-la-prime-macron\"><strong>Le doublement de l&rsquo;exon\u00e9ration de la prime Macron<\/strong><\/h2>\n\n\n\n<p>La <strong>prime exceptionnelle du pouvoir d&rsquo;achat<\/strong>, aussi appel\u00e9e prime Macron, voit son <strong>exon\u00e9ration d&rsquo;imp\u00f4ts<\/strong> et de <strong>pr\u00e9l\u00e8vements sociaux<\/strong> \u00eatre reconduite, et ce, pour les primes vers\u00e9es entre le 1<sup>er<\/sup> juin 2021 et le 31 mars 2022. De plus, la limite d\u2019exon\u00e9ration est doubl\u00e9e, passant de 1 000 \u00e0 2 000&nbsp;\u20ac (<a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/15\/textes\/l15b4215_projet-loi\" target=\"_blank\" rel=\"noopener\">sous conditions<\/a>), afin d&rsquo;encourager les entreprises \u00e0 soutenir leurs salari\u00e9s dont la r\u00e9mun\u00e9ration est inf\u00e9rieure \u00e0 3 Smic bruts.<\/p>\n\n\n\n<p>Ces contenus pourraient \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/problemes-tresorerie-quels-reflexes-pour-tpe\/\">Probl\u00e8mes de tr\u00e9sorerie : quels r\u00e9flexes des TPE pour sortir la t\u00eate de l\u2019eau ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/aides-specifiques-etat-traiter-comptabiliser\/\">Comment traiter et comptabiliser les aides sp\u00e9cifiques octroy\u00e9es par l\u2019\u00c9tat ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/calculer-reduction-generale-des-cotisations-patronales-ou-fillon\/\">R\u00e9duction g\u00e9n\u00e9rale des cotisations patronales (ex-r\u00e9duction Fillon) : quelles nouveaut\u00e9s en 2021 ?<\/a><\/li>\n<\/ul>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\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\/financement-et-investissement\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFinancement et Investissement\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\/fiscalite-impot\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFiscalit\u00e9 &#8211; Imp\u00f4ts\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-29660 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-daf-directeur-administratif-financier tag-donnees tag-temoignages-clients business_type-petites-et-moyennes-entreprises 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\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-1440x810.jpg\" class=\"card-post__image\" alt=\"La LPGA organise le golf professionnel au f\u00e9minin aux \u00c9tats-Unis. Avec Sage Intacct, l\u2019association franchit un cap et se projette sereinement dans l\u2019avenir.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-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=\"2026-04-29T11:45:57+02:00\">29 avril 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\">5 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\/la-lpga-mesure-sa-perfomance-en-temps-reel-temoignage\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tLa LPGA mesure sa performance en temps r\u00e9el\u00a0\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 Ladies Professional Golf Association (LPGA) \u00e9tait frein\u00e9e dans sa gestion par la difficult\u00e9 \u00e0 lire simplement la performance de chaque tournoi. Avec Sage Intacct, la difficult\u00e9 a \u00e9t\u00e9 contourn\u00e9e. L\u2019association s\u2019appuie maintenant sur une visibilit\u00e9 pr\u00e9cise et en temps r\u00e9elle de sa performance. \nPlace maintenant \u00e0 la suite de l\u2019histoire, pour faire gr\u00e2ce \u00e0 l\u2019IA embarqu\u00e9e de la Direction Financi\u00e8re, une v\u00e9ritable ressource d\u2019orientation strat\u00e9gique. \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-29415 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-tresorerie 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\/tresoriers-et-daf-coarchitectes-strategie-financiere\/\"\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_0546-684x384.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_0546-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-1214x810.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<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\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=\"2026-04-28T17:54:27+02:00\">28 avril 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\">2 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\tTr\u00e9soriers et DAF : les co-architectes de la strat\u00e9gie financi\u00e8re [Guide]\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-28992 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-fiscalite-impot tag-tresorerie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable 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\/taxe-sur-les-petits-colis\/\"\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\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-1214x810.jpeg 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=\"2026-03-06T09:15:00+01:00\">6 mars 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\">7 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\tTaxe sur les petits colis : quels changements pour les entreprises\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-28810 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-dgfip-administration-fiscale tag-fiscalite-impot tag-reglementation business_type-artisans-et-petites-entreprises 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\/loi-finances-2026\/\"\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_2481-684x384.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_2481-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2481-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2481-1215x810.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=\"2026-02-18T11:23:01+01:00\">18 f\u00e9vrier 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\">5 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\t7 principaux changements pour les entreprises en 2026\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-28649 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-daf-directeur-administratif-financier tag-rse 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\/csrd-changements-2026-nouveaux-seuils\/\"\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\/BrandShootLDN_Jul2022_ProfSvcs_0544-original-684x384.jpeg\" class=\"card-post__image\" alt=\"CSRD 2026\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShootLDN_Jul2022_ProfSvcs_0544-original-1214x810.jpeg 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=\"2026-02-10T08:30:00+01:00\">10 f\u00e9vrier 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\">5 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\tCSRD : les 6 nouveaut\u00e9s adopt\u00e9es par le Parlement europ\u00e9en\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>Pr\u00e9sent\u00e9 en Conseil des ministres le 2 juin et adopt\u00e9 par l&rsquo;Assembl\u00e9e nationale le 11 juin, le projet de loi de finances rectificative (PLFR) pour 2021 actualise le budget pr\u00e9vu pour l&rsquo;\u00c9tat au regard de la situation sanitaire et \u00e9conomique actuelle. Il pr\u00e9voit notamment un renforcement des aides visant \u00e0 accompagner les salari\u00e9s et les [&hellip;]<\/p>\n","protected":false},"author":902,"featured_media":9940,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[13],"tags":[605,835,315],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,35,34,40,868],"imagine_tag":[451,728,714,463,452,457,857,459,806],"coauthors":[901],"class_list":["post-9939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-daf-directeur-administratif-financier","tag-financement-et-investissement","tag-fiscalite-impot","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":"Sabine Ducrot-Ciss","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/07\/Projet-de-loi-de-finances-rectificative-2021-quelles-nouveautes.jpg","imagine_tags":{"451":"CRM","728":"DAF - DSI","714":"Dirigeant de PME","463":"Expertise comptable","452":"Experts-Comptables","457":"Fiscalit\u00e9","857":"Fiscalit\u00e9 &amp; Tr\u00e9sorerie","459":"Petites et Moyennes Entreprises","806":"RGPD"}},"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\/9939","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\/902"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=9939"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/9939\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/9940"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=9939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=9939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=9939"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=9939"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=9939"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=9939"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=9939"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=9939"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=9939"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=9939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}