{"id":442526,"date":"2026-01-28T17:01:49","date_gmt":"2026-01-28T16:01:49","guid":{"rendered":"https:\/\/group-gac.com\/?p=442526"},"modified":"2026-08-31T14:53:21","modified_gmt":"2026-08-31T12:53:21","slug":"strategie-fiscale-innovation-cir-cii","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/fiscalite-innovation-controle-cir-cii-ipbox\/","title":{"rendered":"Innovation taxation and tax audits: how to build a secure, defensible strategy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"442526\" class=\"elementor elementor-442526\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9513842 e-con-full e-flex e-con e-child\" data-id=\"9513842\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-518317d e-con-full e-flex e-con e-child\" data-id=\"518317d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de94ccd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"de94ccd\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pilot\u00e9s de mani\u00e8re structur\u00e9e, le CIR et le CII constituent de v\u00e9ritables leviers de cr\u00e9ation de valeur financi\u00e8re :<\/p><ul><li>Am\u00e9lioration du cash-flow,<\/li><li>R\u00e9duction du co\u00fbt net des investissements R&amp;D et innovation,<\/li><li>S\u00e9curisation de la trajectoire de rentabilit\u00e9,<\/li><li>Ma\u00eetrise du taux effectif d&rsquo;imposition dans une logique globale de fiscalit\u00e9 de l&rsquo;innovation.<\/li><\/ul><p>Ils forment le socle amont de la cha\u00eene de valeur fiscale de l&rsquo;innovation, qui se prolonge ensuite par la valorisation des actifs via l&rsquo;IP Box.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6738150 e-con-full e-transform e-flex e-con e-child\" data-id=\"6738150\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfe4ee0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dfe4ee0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"encart-alerte\"><div class=\"encart-essentiel\"><div class=\"conviction-block\"><div class=\"piece-card\"><div class=\"piece-card\"><div class=\"cat-card\"><div class=\"quote-card\"><div class=\"suggestion-text\"><div class=\"pillar-callout reveal in-view\"><p>Consulter notre article : <strong><a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii-ip-box\/\" target=\"_blank\" rel=\"noopener\">Strat\u00e9gie fiscale de l&rsquo;innovation : comment piloter le CIR\/CII et l&rsquo;IP Box pour transformer la R&amp;D en performance financi\u00e8re durable<\/a><\/strong>.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0b37e1 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"f0b37e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-right1\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d25f24d elementor-widget elementor-widget-heading\" data-id=\"d25f24d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quelles diff\u00e9rences entre le CIR et le CII\u2026 et quelles donn\u00e9es chiffr\u00e9es retenir pour un pilotage financier ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58d9896 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"58d9896\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le Cr\u00e9dit d&rsquo;Imp\u00f4t Recherche (CIR) et le Cr\u00e9dit d&rsquo;Imp\u00f4t Innovation (CII) poursuivent des objectifs compl\u00e9mentaires mais s&rsquo;adressent \u00e0 des phases diff\u00e9rentes de l&rsquo;innovation et r\u00e9pondent \u00e0 des conditions d&rsquo;\u00e9ligibilit\u00e9 distinctes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f27d3f5 elementor-widget elementor-widget-heading\" data-id=\"f27d3f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Crit\u00e8res d'\u00e9ligibilit\u00e9\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da11543 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"da11543\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le CIR s&rsquo;applique aux d\u00e9penses de R&amp;D \u00e9ligibles, couvrant :<\/p><ul><li>La recherche fondamentale,<\/li><li>La recherche appliqu\u00e9e,<\/li><li>Le d\u00e9veloppement exp\u00e9rimental.<\/li><\/ul><p>Le Cr\u00e9dit d&rsquo;Imp\u00f4t Innovation (CII) vise les travaux d&rsquo;innovation li\u00e9s \u00e0 la conception de prototypes ou d&rsquo;installations pilotes de nouveaux produits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8813d5 elementor-widget elementor-widget-heading\" data-id=\"c8813d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conditions d'acc\u00e8s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e906993 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e906993\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le CIR est accessible \u00e0 toutes les entreprises industrielles, commerciales ou agricoles soumises \u00e0 l&rsquo;IS, quel que soit leur statut ou leur taille.<\/p><p>Le CII r\u00e9pond aux m\u00eames conditions mais s&rsquo;adresse uniquement aux PME au sens communautaire, c&rsquo;est-\u00e0-dire :<\/p><ul><li>Effectif &lt; 250 salari\u00e9s,<\/li><li>CA \u2264 50 M\u20ac ou total bilan \u2264 43 M\u20ac.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f15a8e elementor-widget elementor-widget-heading\" data-id=\"0f15a8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taux et assiettes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a753e0f elementor-widget elementor-widget-jet-table\" data-id=\"a753e0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-1647637 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Dispositif<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-f848d57 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taux applicable<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-de2ab20 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Plafond \/ particularit\u00e9<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-9a67cb2\"><td class=\"jet-table__cell elementor-repeater-item-9095967 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">CIR<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-9673e50 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">30 % des d\u00e9penses de R&#038;D \u00e9ligibles<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-738b3f8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Taux r\u00e9duit \u00e0 5 % au-del\u00e0 de 100 M\u20ac de base de calcul<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fc84238\"><td class=\"jet-table__cell elementor-repeater-item-23f979d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">CII<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-59e8018 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">20 % des d\u00e9penses d&rsquo;innovation<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-043499e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Plafonn\u00e9 \u00e0 400 000 \u20ac de d\u00e9penses par an<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6899dc1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6899dc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Illustration chiffr\u00e9e :<\/p><ul><li>Une PME innovante d\u00e9pensant 1 M\u20ac en R&amp;D peut pr\u00e9tendre \u00e0 un CIR de 300 000 \u20ac (sous r\u00e9serve de l&rsquo;\u00e9ligibilit\u00e9 des travaux et d\u00e9penses).<\/li><li>Si elle engage 300 000 \u20ac de d\u00e9penses d&rsquo;innovation produit \u00e9ligibles, le CII peut g\u00e9n\u00e9rer 60 000 \u20ac de cr\u00e9dit d&rsquo;imp\u00f4t.<\/li><li>Les deux dispositifs peuvent \u00eatre cumul\u00e9s, pourvu que chaque d\u00e9pense soit correctement ventil\u00e9e selon les r\u00e8gles d&rsquo;\u00e9ligibilit\u00e9 sp\u00e9cifique de chaque r\u00e9gime.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60fc530 elementor-widget elementor-widget-heading\" data-id=\"60fc530\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mode de restitution \/ impact cash<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c192a9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2c192a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>CIR<\/strong> : le cr\u00e9dit d&rsquo;imp\u00f4t est imputable sur l&rsquo;IS d\u00fb, et les exc\u00e9dents sont restitu\u00e9s au bout de 3 ans (ou imm\u00e9diatement si la soci\u00e9t\u00e9 est PME au sens communautaire ou en cas de certains statuts particuliers) : d\u00e9lai de remboursement moyen de 5 mois apr\u00e8s la date de d\u00e9claration.<\/p><p><strong>CII<\/strong> : fonctionne de la m\u00eame mani\u00e8re que le CIR pour l&rsquo;imputation et la restitution.<\/p><p>La cr\u00e9ance peut \u00e9galement \u00eatre pr\u00e9financ\u00e9e par des organismes financeurs d\u00e8s l&rsquo;\u00e9tablissement des travaux (au semestre ou d\u00e8s la fin d&rsquo;ann\u00e9e) contrairement au remboursement de l&rsquo;administration qui survient l&rsquo;ann\u00e9e suivante. Cela permet de maximiser l&rsquo;impact sur la tr\u00e9sorerie de l&rsquo;entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe86823 elementor-widget elementor-widget-heading\" data-id=\"fe86823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">P\u00e9rim\u00e8tre des d\u00e9penses \u00e9ligibles<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed6ad49 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ed6ad49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>CIR<\/strong> : d\u00e9penses de personnel, d\u00e9penses de sous-traitance (agr\u00e9ment obligatoire), dotations aux amortissements (acquis \u00e0 l&rsquo;\u00e9tat neuf), frais de fonctionnement, normalisation.<br \/><strong>CII<\/strong> : d\u00e9penses de personnel, d\u00e9penses de sous-traitance (agr\u00e9ment obligatoire), dotations aux amortissements (immobilis\u00e9s \u00e0 compter de 2013), frais de propri\u00e9t\u00e9 industrielle (brevets, dessins, mod\u00e8les).<\/p><p>Dans le cas d&rsquo;une aide \u00e0 l&rsquo;innovation, les cr\u00e9dits d&rsquo;imp\u00f4t se calculent sur la tranche des d\u00e9penses non subventionn\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a69e7e0 elementor-widget elementor-widget-heading\" data-id=\"a69e7e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Enjeux pour un DAF<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5060a63 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5060a63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Un pilotage fin du CIR et du CII, avec anticipation des seuils, des taux et des r\u00e8gles de restitution, permet de :<\/p><ul><li>S\u00e9curiser la cr\u00e9ation de cash,<\/li><li>Lisser l&rsquo;effort sur plusieurs exercices,<\/li><li>Eviter les pertes d&rsquo;opportunit\u00e9s dues \u00e0 une d\u00e9claration tardive,<\/li><li>Booster la tr\u00e9sorerie et la performance fiscale,<\/li><li>Acc\u00e9l\u00e9rer la croissance et le d\u00e9veloppement de l&rsquo;entreprise.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f1ca09 e-con-full e-flex e-con e-child\" data-id=\"9f1ca09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7799eb elementor-widget elementor-widget-heading\" data-id=\"a7799eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Restez inform\u00e9 des \u00e9volutions cl\u00e9s de la fiscalit\u00e9 de l\u2019innovation<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50afd5e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"50afd5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Chaque mois, recevez notre newsletter d\u00e9di\u00e9e aux actualit\u00e9s CIR, CII et IP Box : r\u00e9formes, doctrines, jurisprudences et bonnes pratiques de s\u00e9curisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca2ee5d elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ca2ee5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/newsletter\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S\u2019inscrire \u00e0 la newsletter Fiscalit\u00e9 de l\u2019Innovation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7480d41 elementor-widget elementor-widget-heading\" data-id=\"7480d41\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment int\u00e9grer le CIR\/CII dans une gouvernance financi\u00e8re pluriannuelle ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8870cc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d8870cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Une approche strat\u00e9gique suppose de d\u00e9passer la simple logique de campagne d\u00e9clarative pour inscrire le CIR et le CII dans une gouvernance pluriannuelle :<\/p><ul><li>Cartographie des projets \u00e9ligibles,<\/li><li>Projection de l&rsquo;assiette et de l&rsquo;impact financier sur plusieurs exercices,<\/li><li>Alignement avec la feuille de route technologique,<\/li><li>Articulation avec la politique de propri\u00e9t\u00e9 intellectuelle,<\/li><li>Pilotage de l&rsquo;impact sur le r\u00e9sultat, l&rsquo;ETR et la tr\u00e9sorerie.<\/li><\/ul><p>Le CIR et le CII deviennent ainsi des outils de pilotage financier au service de la strat\u00e9gie d&rsquo;innovation, et non de simples dispositifs fiscaux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53b128a elementor-widget elementor-widget-heading\" data-id=\"53b128a\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quels sont les principaux risques de redressement sur le CIR et le CII ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e13be95 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e13be95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Les contr\u00f4les CIR\/CII se concentrent principalement sur trois dimensions :<\/p><ul><li>La qualification des travaux : l&rsquo;administration v\u00e9rifie la r\u00e9alit\u00e9 de la d\u00e9marche de recherche ou d&rsquo;innovation, l&rsquo;existence de verrous techniques, d&rsquo;un \u00e9tat de l&rsquo;art, d&rsquo;incertitudes et d&rsquo;une d\u00e9marche exp\u00e9rimentale, ainsi que la distinction entre R&amp;D, innovation et simple ing\u00e9nierie.<\/li><li>L&rsquo;\u00e9ligibilit\u00e9 et la tra\u00e7abilit\u00e9 des d\u00e9penses : temps de personnel, sous-traitance, amortissements, frais de fonctionnement, coh\u00e9rence entre les projets, la comptabilit\u00e9 analytique et la d\u00e9claration fiscale.<\/li><li>La coh\u00e9rence d&rsquo;ensemble : articulation avec les aides publiques (principe de non-double financement), stabilit\u00e9 des m\u00e9thodes d&rsquo;un exercice \u00e0 l&rsquo;autre, capacit\u00e9 \u00e0 produire une documentation technique et financi\u00e8re imm\u00e9diatement exploitable en cas de contr\u00f4le.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c991954 elementor-widget elementor-widget-heading\" data-id=\"c991954\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment s\u00e9curiser le CIR et le CII face au renforcement des contr\u00f4les ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a63d57b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a63d57b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<section id=\"securisation\" class=\"block\"><p>Les contr\u00f4les portent \u00e0 la fois sur la nature scientifique et technique des travaux et sur la justification financi\u00e8re des d\u00e9penses. Une s\u00e9curisation efficace repose notamment sur :<\/p><ul><li>Une qualification rigoureuse des projets (verrous scientifiques, incertitudes, d\u00e9marche exp\u00e9rimentale),<\/li><li>Une tra\u00e7abilit\u00e9 des temps et des moyens,<\/li><li>Une justification d\u00e9taill\u00e9e des d\u00e9penses de personnel, de sous-traitance et d&rsquo;investissements,<\/li><li>Une coh\u00e9rence entre dossiers techniques, comptabilit\u00e9 analytique et d\u00e9clarations fiscales,<\/li><li>Une anticipation des \u00e9changes contradictoires avec l&rsquo;administration.<\/li><\/ul><p>L&rsquo;objectif est de rendre p\u00e9renne l&rsquo;avantage fiscal, et de limiter le risque de remise en cause partielle ou totale.<\/p><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1036990 elementor-widget elementor-widget-heading\" data-id=\"1036990\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment articuler CIR, CII et IP Box dans une strat\u00e9gie fiscale int\u00e9gr\u00e9e ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17b62e6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"17b62e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<section id=\"securisation\" class=\"block\"><p>Le CIR et le CII financent l&rsquo;effort de R&amp;D et d&rsquo;innovation en amont. L&rsquo;IP Box permet, en aval, de r\u00e9duire l&rsquo;imposition des revenus issus des actifs de propri\u00e9t\u00e9 intellectuelle cr\u00e9\u00e9s gr\u00e2ce \u00e0 ces travaux.<\/p><p>L&rsquo;articulation des dispositifs s&rsquo;inscrit dans une logique de cha\u00eene de valeur fiscale :<\/p><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7ff0d5 e-con-full e-flex e-con e-child\" data-id=\"a7ff0d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e5abf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e3e5abf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>R&amp;D \/ Innovation \u2192 D\u00e9penses \u00e9ligibles (CIR \/ CII) \u2192 Cr\u00e9ation d&rsquo;actifs \u2192 Revenus \u2192 IP Box \u2192 Cash<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-917bbac e-con-full e-transform e-flex e-con e-child\" data-id=\"917bbac\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0ff79b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e0ff79b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"encart-alerte\"><div class=\"encart-essentiel\"><div class=\"conviction-block\"><div class=\"piece-card\"><div class=\"piece-card\"><div class=\"cat-card\"><div class=\"quote-card\"><div class=\"suggestion-text\"><div class=\"pillar-callout reveal in-view\"><p>Le r\u00f4le de chaque direction (R&amp;D, Finance, Fiscal) et l&rsquo;articulation avec les aides publiques sont d\u00e9taill\u00e9s dans notre article : <a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii-ip-box\/\" target=\"_blank\" rel=\"noopener\"><strong>CIR, CII et IP Box : construire une strat\u00e9gie fiscale de l&rsquo;innovation performante et s\u00e9curis\u00e9e.<\/strong><\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e91c7fa elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e91c7fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"hm hm-arrow-right1\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fa8898c e-con-full e-flex e-con e-child\" data-id=\"fa8898c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c78aff9 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"c78aff9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- Sommaire sticky \u2014 \u00e0 placer dans un widget HTML (jamais Texte) -->\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@700&family=DM+Sans:wght@400;500;600&display=swap\" rel=\"stylesheet\">\r\n<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> CIR\/CII : levier financier strat\u00e9gique<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Chiffres cl\u00e9s et pilotage financier<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Gouvernance et strat\u00e9gie pluriannuelle<\/a><\/li>\r\n         <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span>Risques de redressement CIR\/CII<\/a><\/li>\r\n         <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span>S\u00e9curisation face aux contr\u00f4les<\/a><\/li>\r\n         <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span>Articulation CIR, CII et IP Box\r\n<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: 700;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: 'Playfair Display', serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    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document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n    sections.forEach(section => observer.observe(section));\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8811134 e-flex e-con-boxed e-con e-parent\" data-id=\"8811134\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bf2f81 elementor-widget elementor-widget-heading\" data-id=\"5bf2f81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Passez \u00e0 l'action<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d4cc53 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6d4cc53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Construisez et s\u00e9curisez votre strat\u00e9gie CIR\/CII avec les experts G.A.C. Group<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25d05c2 elementor-widget elementor-widget-text-editor\" data-id=\"25d05c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"article-body\"><p>Dans un contexte r\u00e9glementaire et budg\u00e9taire \u00e9volutif, la ma\u00eetrise des dispositifs de Cr\u00e9dit d&rsquo;Imp\u00f4t Recherche et de Cr\u00e9dit d&rsquo;Imp\u00f4t Innovation constitue un enjeu cl\u00e9 pour les DAF, directions fiscales et directions R&amp;D. G.A.C. Group accompagne les entreprises innovantes dans la structuration, la s\u00e9curisation et l&rsquo;optimisation de leurs d\u00e9clarations CIR\/CII, ainsi que dans l&rsquo;anticipation des contr\u00f4les et des \u00e9volutions r\u00e9glementaires.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d7cdf1 e-con-full e-flex e-con e-child\" data-id=\"4d7cdf1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f23c594 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f23c594\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prenez RDV avec un expert en fiscalit\u00e9 de l'innovation \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce491d elementor-widget elementor-widget-heading\" data-id=\"2ce491d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 Contr\u00f4le fiscal et fiscalit\u00e9 de l\u2019innovation (CIR, CII, IP Box)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84bdd72 elementor-widget elementor-widget-n-accordion\" data-id=\"84bdd72\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1390\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle est la diff\u00e9rence entre le CIR et le CII ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1390\" class=\"elementor-element elementor-element-bde72c7 e-con-full e-flex e-con e-child\" data-id=\"bde72c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3152d61 elementor-widget elementor-widget-text-editor\" data-id=\"3152d61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Le CIR finance les travaux de recherche (recherche fondamentale, recherche appliqu\u00e9e, d\u00e9veloppement exp\u00e9rimental). Le CII, r\u00e9serv\u00e9 aux PME au sens communautaire, vise les travaux d&rsquo;innovation li\u00e9s \u00e0 la conception de prototypes ou d&rsquo;installations pilotes de nouveaux produits pr\u00e9sentant des performances sup\u00e9rieures \u00e0 l&rsquo;\u00e9tat de l&rsquo;art du march\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1391\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Le CIR et le CII sont-ils cumulables au sein d'une m\u00eame entreprise ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1391\" class=\"elementor-element elementor-element-68163bc e-con-full e-flex e-con e-child\" data-id=\"68163bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e34a86 elementor-widget elementor-widget-text-editor\" data-id=\"6e34a86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui pour les PME, \u00e0 condition qu\u2019une m\u00eame d\u00e9pense ne soit jamais comptabilis\u00e9e deux fois et que chaque co\u00fbt soit affect\u00e9 au dispositif correspondant \u00e0 la nature r\u00e9elle des travaux (R&amp;D pour le CIR, innovation produit pour le CII).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1392\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Peut-on b\u00e9n\u00e9ficier du CIR ou du CII m\u00eame en situation d\u00e9ficitaire ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1392\" class=\"elementor-element elementor-element-036f000 e-con-full e-flex e-con e-child\" data-id=\"036f000\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0baf53 elementor-widget elementor-widget-text-editor\" data-id=\"f0baf53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui. Les cr\u00e9dits d\u2019imp\u00f4t sont imputables sur l\u2019IS et, en cas d\u2019exc\u00e9dent, restituables. Ils constituent ainsi de v\u00e9ritables leviers de tr\u00e9sorerie, ind\u00e9pendamment de la rentabilit\u00e9 imm\u00e9diate de l\u2019entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1393\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles sont les principales causes de remise en cause lors d'un contr\u00f4le fiscal ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1393\" class=\"elementor-element elementor-element-8f3c10f e-flex e-con-boxed e-con e-child\" data-id=\"8f3c10f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c15aa77 elementor-widget elementor-widget-text-editor\" data-id=\"c15aa77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La qualification scientifique ou innovante des projets, la justification des temps de personnel, l\u2019\u00e9ligibilit\u00e9 de la sous-traitance, la coh\u00e9rence entre dossiers techniques, comptabilit\u00e9 analytique et d\u00e9clarations fiscales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1394\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1394\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment s\u00e9curiser la qualification scientifique (CIR) et innovation (CII) ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1394\" class=\"elementor-element elementor-element-0bcbd6f e-flex e-con-boxed e-con e-child\" data-id=\"0bcbd6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc8c3e4 elementor-widget elementor-widget-text-editor\" data-id=\"cc8c3e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Par une d\u00e9monstration structur\u00e9e des verrous techniques, de l\u2019\u00e9tat de l\u2019art, des incertitudes et de la d\u00e9marche exp\u00e9rimentale pour le CIR, et du caract\u00e8re nouveau du produit, de l\u2019existence d\u2019un prototype ou d\u2019un pilote et de l\u2019\u00e9cart par rapport au march\u00e9 pour le CII, appuy\u00e9e par une documentation technique robuste.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1395\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1395\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> La sous-traitance est-elle \u00e9ligible et sous quelles conditions ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1395\" class=\"elementor-element elementor-element-0bdf01b e-flex e-con-boxed e-con e-child\" data-id=\"0bdf01b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9035b3 elementor-widget elementor-widget-text-editor\" data-id=\"f9035b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oui, sous r\u00e9serve que le prestataire soit agr\u00e9\u00e9 CIR et\/ou CII, que les travaux externalis\u00e9s pr\u00e9sentent un contenu scientifique ou innovant r\u00e9el, et qu\u2019ils s\u2019inscrivent dans un projet \u00e9ligible pilot\u00e9 par l\u2019entreprise donneuse d\u2019ordre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1396\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1396\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Comment se faire agr\u00e9er CIR\/CII en tant que prestataire ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1396\" class=\"elementor-element elementor-element-c5241a4 e-flex e-con-boxed e-con e-child\" data-id=\"c5241a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98296fe elementor-widget elementor-widget-text-editor\" data-id=\"98296fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En d\u00e9posant un dossier aupr\u00e8s du minist\u00e8re charg\u00e9 de la Recherche via la plateforme d\u00e9di\u00e9e (CIROCO), d\u00e9montrant les comp\u00e9tences, moyens et r\u00e9f\u00e9rences n\u00e9cessaires pour r\u00e9aliser des travaux de R&amp;D ou d\u2019innovation \u00e9ligibles. L\u2019agr\u00e9ment conditionne la prise en compte des factures chez les clients.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1397\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1397\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment fiabiliser la tra\u00e7abilit\u00e9 des temps et des d\u00e9penses R&amp;D ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1397\" class=\"elementor-element elementor-element-0a0dc24 e-flex e-con-boxed e-con e-child\" data-id=\"0a0dc24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf2f0e0 elementor-widget elementor-widget-text-editor\" data-id=\"cf2f0e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En mettant en place des outils de suivi adapt\u00e9s \u00e0 l\u2019organisation des projets et aux exigences fiscales. Des solutions comme MyInnoTime permettent de structurer le suivi des temps par projet et par nature d\u2019activit\u00e9, de s\u00e9curiser les assiettes d\u00e9clar\u00e9es et de faciliter la justification en cas de contr\u00f4le.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1398\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1398\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quand et comment d\u00e9clarer le CIR et le CII ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1398\" class=\"elementor-element elementor-element-38d0bc2 e-flex e-con-boxed e-con e-child\" data-id=\"38d0bc2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e3898d elementor-widget elementor-widget-text-editor\" data-id=\"6e3898d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Chaque ann\u00e9e avec la liasse fiscale, via le formulaire CERFA 2069-A-SD, g\u00e9n\u00e9ralement au plus tard le 2e jour ouvr\u00e9 suivant le 1er mai pour les exercices clos au 31 d\u00e9cembre (ou dans les trois mois suivant la cl\u00f4ture pour les exercices d\u00e9cal\u00e9s).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1399\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1399\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment monter en comp\u00e9tence en interne pour piloter et s\u00e9curiser durablement le CIR et le CII ? <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1399\" class=\"elementor-element elementor-element-66fa19d e-flex e-con-boxed e-con e-child\" data-id=\"66fa19d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8c2f6c elementor-widget elementor-widget-text-editor\" data-id=\"e8c2f6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>En structurant une gouvernance Finance\u2013Fiscal\u2013R&amp;D et en s\u2019appuyant sur des dispositifs de formation d\u00e9di\u00e9s. G.A.C. Group propose notamment la formation \u00ab S\u00e9curiser et piloter son CIR \/ CII : ma\u00eetriser les dispositifs et anticiper les contr\u00f4les fiscaux \u00bb, destin\u00e9e aux DAF, directions fiscales et \u00e9quipes R&amp;D, pour ma\u00eetriser les r\u00e8gles, anticiper les contr\u00f4les et professionnaliser les pratiques internes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quelle est la diff\\u00e9rence entre le CIR et le CII ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le CIR finance les travaux de recherche (recherche fondamentale, recherche appliqu\\u00e9e, d\\u00e9veloppement exp\\u00e9rimental). Le CII, r\\u00e9serv\\u00e9 aux PME au sens communautaire, vise les travaux d&rsquo;innovation li\\u00e9s \\u00e0 la conception de prototypes ou d&rsquo;installations pilotes de nouveaux produits pr\\u00e9sentant des performances sup\\u00e9rieures \\u00e0 l&rsquo;\\u00e9tat de l&rsquo;art du march\\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Le CIR et le CII sont-ils cumulables au sein d'une m\\u00eame entreprise ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui pour les PME, \\u00e0 condition qu\\u2019une m\\u00eame d\\u00e9pense ne soit jamais comptabilis\\u00e9e deux fois et que chaque co\\u00fbt soit affect\\u00e9 au dispositif correspondant \\u00e0 la nature r\\u00e9elle des travaux (R&amp;D pour le CIR, innovation produit pour le CII).\"}},{\"@type\":\"Question\",\"name\":\"Peut-on b\\u00e9n\\u00e9ficier du CIR ou du CII m\\u00eame en situation d\\u00e9ficitaire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. Les cr\\u00e9dits d\\u2019imp\\u00f4t sont imputables sur l\\u2019IS et, en cas d\\u2019exc\\u00e9dent, restituables. Ils constituent ainsi de v\\u00e9ritables leviers de tr\\u00e9sorerie, ind\\u00e9pendamment de la rentabilit\\u00e9 imm\\u00e9diate de l\\u2019entreprise.\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les principales causes de remise en cause lors d'un contr\\u00f4le fiscal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La qualification scientifique ou innovante des projets, la justification des temps de personnel, l\\u2019\\u00e9ligibilit\\u00e9 de la sous-traitance, la coh\\u00e9rence entre dossiers techniques, comptabilit\\u00e9 analytique et d\\u00e9clarations fiscales.\"}},{\"@type\":\"Question\",\"name\":\"Comment s\\u00e9curiser la qualification scientifique (CIR) et innovation (CII) ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Par une d\\u00e9monstration structur\\u00e9e des verrous techniques, de l\\u2019\\u00e9tat de l\\u2019art, des incertitudes et de la d\\u00e9marche exp\\u00e9rimentale pour le CIR, et du caract\\u00e8re nouveau du produit, de l\\u2019existence d\\u2019un prototype ou d\\u2019un pilote et de l\\u2019\\u00e9cart par rapport au march\\u00e9 pour le CII, appuy\\u00e9e par une documentation technique robuste.\"}},{\"@type\":\"Question\",\"name\":\"La sous-traitance est-elle \\u00e9ligible et sous quelles conditions ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, sous r\\u00e9serve que le prestataire soit agr\\u00e9\\u00e9 CIR et\\\/ou CII, que les travaux externalis\\u00e9s pr\\u00e9sentent un contenu scientifique ou innovant r\\u00e9el, et qu\\u2019ils s\\u2019inscrivent dans un projet \\u00e9ligible pilot\\u00e9 par l\\u2019entreprise donneuse d\\u2019ordre.\"}},{\"@type\":\"Question\",\"name\":\"Comment se faire agr\\u00e9er CIR\\\/CII en tant que prestataire ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En d\\u00e9posant un dossier aupr\\u00e8s du minist\\u00e8re charg\\u00e9 de la Recherche via la plateforme d\\u00e9di\\u00e9e (CIROCO), d\\u00e9montrant les comp\\u00e9tences, moyens et r\\u00e9f\\u00e9rences n\\u00e9cessaires pour r\\u00e9aliser des travaux de R&amp;D ou d\\u2019innovation \\u00e9ligibles. L\\u2019agr\\u00e9ment conditionne la prise en compte des factures chez les clients.\"}},{\"@type\":\"Question\",\"name\":\"Comment fiabiliser la tra\\u00e7abilit\\u00e9 des temps et des d\\u00e9penses R&D ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En mettant en place des outils de suivi adapt\\u00e9s \\u00e0 l\\u2019organisation des projets et aux exigences fiscales. Des solutions comme MyInnoTime permettent de structurer le suivi des temps par projet et par nature d\\u2019activit\\u00e9, de s\\u00e9curiser les assiettes d\\u00e9clar\\u00e9es et de faciliter la justification en cas de contr\\u00f4le.\"}},{\"@type\":\"Question\",\"name\":\"Quand et comment d\\u00e9clarer le CIR et le CII ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Chaque ann\\u00e9e avec la liasse fiscale, via le formulaire CERFA 2069-A-SD, g\\u00e9n\\u00e9ralement au plus tard le 2e jour ouvr\\u00e9 suivant le 1er mai pour les exercices clos au 31 d\\u00e9cembre (ou dans les trois mois suivant la cl\\u00f4ture pour les exercices d\\u00e9cal\\u00e9s).\"}},{\"@type\":\"Question\",\"name\":\"Comment monter en comp\\u00e9tence en interne pour piloter et s\\u00e9curiser durablement le CIR et le CII ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En structurant une gouvernance Finance\\u2013Fiscal\\u2013R&amp;D et en s\\u2019appuyant sur des dispositifs de formation d\\u00e9di\\u00e9s. G.A.C. Group propose notamment la formation \\u00ab S\\u00e9curiser et piloter son CIR \\\/ CII : ma\\u00eetriser les dispositifs et anticiper les contr\\u00f4les fiscaux \\u00bb, destin\\u00e9e aux DAF, directions fiscales et \\u00e9quipes R&amp;D, pour ma\\u00eetriser les r\\u00e8gles, anticiper les contr\\u00f4les et professionnaliser les pratiques internes.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40313a6 e-flex e-con-boxed e-con e-parent\" data-id=\"40313a6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bdc1262 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"bdc1262\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9couvrez notre accompagnement pour piloter et s\u00e9curiser votre CIR \/ CII<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cacb6de elementor-widget elementor-widget-text-editor\" data-id=\"cacb6de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"vis-container\" class=\"\"><div class=\"article-body\"><p data-path-to-node=\"7,0,0\"><b data-path-to-node=\"7,0,0\" data-index-in-node=\"0\">Financer l&rsquo;amont :<\/b> s\u00e9curisez vos d\u00e9clarations <b data-path-to-node=\"7,0,0\" data-index-in-node=\"46\"><a class=\"ng-star-inserted\" href=\"https:\/\/group-gac.com\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwjLroPL9a2SAxUAAAAAHQAAAAAQzwE\">CIR &amp; CII.<\/a><\/b><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-debc267 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"debc267\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Prenez RDV avec nos experts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CIR, CII, IP Box: anticipate tax audits, secure your positions and steer your ETR and innovation cash flow sustainably.<\/p>","protected":false},"author":47,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"CIR & CII : Taux, \u00c9ligibilit\u00e9 et S\u00e9curisation du Contr\u00f4le","_seopress_titles_desc":"CIR \u00e0 30 %, CII \u00e0 20 % : conditions d'\u00e9ligibilit\u00e9, d\u00e9penses couvertes, d\u00e9lais de restitution et s\u00e9curisation face aux contr\u00f4les fiscaux. Le guide du DAF.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"CIR & CII : Taux, \u00c9ligibilit\u00e9 et S\u00e9curisation du Contr\u00f4le","_seopress_social_fb_desc":"CIR \u00e0 30 %, CII \u00e0 20 % : conditions d'\u00e9ligibilit\u00e9, d\u00e9penses couvertes, d\u00e9lais de restitution et s\u00e9curisation face aux contr\u00f4les fiscaux. 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