{"id":12484,"date":"2019-10-19T23:03:24","date_gmt":"2019-10-19T21:03:24","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=12484"},"modified":"2019-10-19T23:03:26","modified_gmt":"2019-10-19T21:03:26","slug":"plf-2020-le-credit-dimpot-recherche-rabote","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/10\/19\/plf-2020-le-credit-dimpot-recherche-rabote\/","title":{"rendered":"PLF 2020 : le cr\u00e9dit d\u2019imp\u00f4t recherche rabot\u00e9"},"content":{"rendered":"\n<p>Afin de r\u00e9duire la d\u00e9pense\npublique, le projet de loi de finances pour 2020 (PLF 2020) abaisse le forfait\nretenu pour les d\u00e9penses de fonctionnement pour la d\u00e9termination de l\u2019assiette\ndu cr\u00e9dit d\u2019imp\u00f4t recherche (CIR).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>D\u00e9penses de personnel&nbsp;: le\nforfait passe de 50 \u00e0 43%<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Le PLF 2020, pr\u00e9sent\u00e9 \u00e0 la fin du\nmois dernier se d\u00e9marque principalement par les mesures en faveur des m\u00e9nages.\nLes 2 premi\u00e8res tranches de l\u2019imp\u00f4t sur le revenu b\u00e9n\u00e9ficieront ainsi d\u2019une\nr\u00e9duction \u00e0 hauteur de 5 milliards \u20ac. Pour financer ces mesures, plusieurs\navantages en faveur des entreprises sont abaiss\u00e9s. C\u2019est le cas du cr\u00e9dit d\u2019imp\u00f4t\nrecherche.<\/p>\n\n\n\n<p>Pour rappel, le CIR est \u00e9gal \u00e0 30% des frais de recherche \u00e9ligibles jusqu\u2019\u00e0 100\nmillions \u20ac et 5% au-del\u00e0. Certains \u00e9l\u00e9ments du CIR, sont retenus pour\nune valeur forfaitaire. Ainsi, les d\u00e9penses de fonctionnement sont valoris\u00e9es \u00e0\n75% des dotations aux amortissements plus 50% des\nd\u00e9penses de personnel.<\/p>\n\n\n\n<p>Afin de\nlimiter le co\u00fbt pour les finances publiques du cr\u00e9dit d\u2019imp\u00f4t recherche, l\u2019article 49 du PLF 2020 pr\u00e9voit d\u2019abaisser ce dernier taux de 50\n\u00e0 43%. La Cour des comptes pr\u00e9conisait d\u00e9j\u00e0 cette mesure dans un rapport de\njuillet 2013. Cette mesure \u00e9tait d\u00e9j\u00e0 pr\u00e9conis\u00e9e\npar la Cour des comptes dans son rapport de juillet 2013. <\/p>\n\n\n\n<p>Cette\nmesure s\u2019applique \u00e9galement au cr\u00e9dit d\u2019imp\u00f4t innovation\n(CII). Pour rappel, cet avantage fiscal b\u00e9n\u00e9ficie\naux PME et s\u2019\u00e9l\u00e8ve \u00e0 20% des d\u00e9penses de conception ou de r\u00e9alisation de prototypes\ndans la limite de 400.000 \u20ac par an et par entreprise.<\/p>\n\n\n\n<p>Cet\nabaissement entrera en vigueur pour les d\u00e9penses expos\u00e9es \u00e0 compter du 1<sup>er<\/sup> janvier\n2020.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00c9tat annexe&nbsp;: le seuil de 100\nmillions \u20ac restaur\u00e9<\/strong><\/h2>\n\n\n\n<p>Chaque ann\u00e9e, les entreprises exc\u00e9dant un certain montant de d\u00e9penses au\ntitre du CIR ont l\u2019obligation de remplir un \u00e9tat annexe \u00e0 la d\u00e9claration du CIR apportant une description de la nature des travaux de recherche. <\/p>\n\n\n\n<p>L\u2019article 151\nde la loi de finances pour 2019 avait abaiss\u00e9 de 100 millions \u00e0 2 millions \u20ac, le seuil de\nd\u00e9penses n\u00e9cessitant la\nr\u00e9alisation de cette d\u00e9claration. <\/p>\n\n\n\n<p>Compte tenu du surcro\u00eet de travail administratif\nsubstantiel pour les entreprises qu\u2019occasionne\ncette d\u00e9claration, l\u2019article 49 du PLF 2020 propose\nle r\u00e9tablissement du seuil 100 millions \u20ac.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Afin de r\u00e9duire la d\u00e9pense publique, le projet de loi de finances pour 2020 (PLF 2020) abaisse le forfait retenu pour les d\u00e9penses de fonctionnement pour la d\u00e9termination de l\u2019assiette du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR). D\u00e9penses de personnel&nbsp;: le forfait passe de 50 \u00e0 43% Le PLF 2020, pr\u00e9sent\u00e9 \u00e0 la fin du mois dernier [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1625,1769],"class_list":["post-12484","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-credit-dimpot-recherche","tag-plf-2020","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>PLF 2020 : le cr\u00e9dit d\u2019imp\u00f4t recherche rabot\u00e9 - Le Blog GERESO<\/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.gereso.com\/actualites\/2019\/10\/19\/plf-2020-le-credit-dimpot-recherche-rabote\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PLF 2020 : le cr\u00e9dit d\u2019imp\u00f4t recherche rabot\u00e9 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Afin de r\u00e9duire la d\u00e9pense publique, le projet de loi de finances pour 2020 (PLF 2020) abaisse le forfait retenu pour les d\u00e9penses de fonctionnement pour la d\u00e9termination de l\u2019assiette du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR). D\u00e9penses de personnel&nbsp;: le forfait passe de 50 \u00e0 43% Le PLF 2020, pr\u00e9sent\u00e9 \u00e0 la fin du mois dernier [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2019\/10\/19\/plf-2020-le-credit-dimpot-recherche-rabote\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-19T21:03:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-19T21:03:26+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/10\/19\/plf-2020-le-credit-dimpot-recherche-rabote\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2019\/10\/19\/plf-2020-le-credit-dimpot-recherche-rabote\/\",\"name\":\"PLF 2020 : le cr\u00e9dit d\u2019imp\u00f4t recherche rabot\u00e9 - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2019-10-19T21:03:24+00:00\",\"dateModified\":\"2019-10-19T21:03:26+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/10\/19\/plf-2020-le-credit-dimpot-recherche-rabote\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2019\/10\/19\/plf-2020-le-credit-dimpot-recherche-rabote\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/10\/19\/plf-2020-le-credit-dimpot-recherche-rabote\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"PLF 2020 : le cr\u00e9dit d\u2019imp\u00f4t recherche rabot\u00e9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). 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