{"id":6271,"date":"2018-09-24T14:00:00","date_gmt":"2018-09-24T12:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2018\/09\/24\/credit-dimpot-recherche-le-guide-2018-est-paru\/"},"modified":"2018-11-09T12:02:12","modified_gmt":"2018-11-09T11:02:12","slug":"credit-dimpot-recherche-le-guide-2018-est-paru","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/09\/24\/credit-dimpot-recherche-le-guide-2018-est-paru\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t recherche\u00a0: le guide\u00a02018 est paru\u00a0!"},"content":{"rendered":"

Le guide\u00a02018 du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR) a \u00e9t\u00e9 publi\u00e9 sur le site du minist\u00e8re de l\u2019Enseignement Sup\u00e9rieur et de la Recherche<\/a>.<\/p>\n

\n Rappel :<\/span> les entreprises qui r\u00e9alisent certaines op\u00e9rations de recherche peuvent b\u00e9n\u00e9ficier, par ann\u00e9e civile, d\u2019un cr\u00e9dit d\u2019imp\u00f4t \u00e9gal \u00e0 30\u00a0% des d\u00e9penses \u00e9ligibles. Ce taux \u00e9tant abaiss\u00e9 \u00e0 5\u00a0% pour les d\u00e9penses de recherche engag\u00e9es au-del\u00e0 de 100\u00a0M\u20ac.<\/p>\n

D\u00e9pourvu de valeur r\u00e9glementaire, ce guide n\u2019est pas opposable \u00e0 l\u2019administration. Il est \u00e9tabli afin d\u2019aider les entreprises \u00e0 pr\u00e9parer leur d\u00e9claration ou encore \u00e0 d\u00e9poser une demande d\u2019agr\u00e9ment. Il pr\u00e9sente notamment les modalit\u00e9s d\u2019application du CIR et l\u2019assiette des d\u00e9penses y ouvrant droit. Cette nouvelle version se recentre sur les activit\u00e9s de recherche et d\u00e9veloppement. Les d\u00e9penses d\u2019innovation \u00e9tant trait\u00e9es en annexe. Autre nouveaut\u00e9, le guide \u00e9nonce les 5\u00a0crit\u00e8res d\u2019\u00e9ligibilit\u00e9 d\u2019une activit\u00e9 de recherche et d\u00e9veloppement au CIR. Ainsi, une telle activit\u00e9 doit\u00a0:
– comporter un \u00e9l\u00e9ment de nouveaut\u00e9\u00a0;
– comporter un \u00e9l\u00e9ment de cr\u00e9ativit\u00e9\u00a0;
– comporter un \u00e9l\u00e9ment d\u2019incertitude\u00a0;
– \u00eatre syst\u00e9matique\u00a0;
– \u00eatre transf\u00e9rable et\/ou reproductible.<\/p>\n

\n \u00c0 noter :<\/span> un d\u00e9veloppement sp\u00e9cifique est consacr\u00e9 aux domaines des essais cliniques, de l\u2019informatique et de l\u2019arch\u00e9ologie.<\/p>\n

Ce guide donne aussi en annexe de nombreuses adresses utiles aux entreprises qui souhaitent se renseigner sur cet avantage fiscal ou s\u2019assurer de l\u2019\u00e9ligibilit\u00e9 de leurs travaux de recherche. En outre, il contient un mod\u00e8le du dossier justificatif demand\u00e9 aux entreprises lors d\u2019un contr\u00f4le du CIR. Dossier qu\u2019il leur est conseill\u00e9 de constituer tout au long de l\u2019ann\u00e9e, et non pas seulement en cas de demande de l\u2019administration, afin d\u2019\u00e9viter toute difficult\u00e9 \u00e0 d\u00e9tailler des travaux ant\u00e9rieurs.<\/p>\n

\n Pr\u00e9cision :<\/span> ce dossier, qui doit \u00eatre r\u00e9alis\u00e9 annuellement, permet, outre de pr\u00e9senter ses travaux \u00e0 l\u2019administration lors d\u2019un contr\u00f4le, de remplir plus facilement sa d\u00e9claration de CIR et de soutenir une demande de remboursement.<\/p>\n


\n www.enseignementsup-recherche.gouv.fr, brochure du 29\u00a0ao\u00fbt\u00a02018
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"

Les entreprises qui b\u00e9n\u00e9ficient du cr\u00e9dit d\u2019imp\u00f4t recherche disposent d\u2019un guide pratique.<\/p>\n","protected":false},"author":5,"featured_media":6272,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[32],"class_list":["post-6271","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6271"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=6271"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6271\/revisions"}],"predecessor-version":[{"id":6290,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6271\/revisions\/6290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6272"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}