{"id":442558,"date":"2026-01-28T13:48:55","date_gmt":"2026-01-28T12:48:55","guid":{"rendered":"https:\/\/group-gac.com\/?p=442558"},"modified":"2026-01-30T09:39:45","modified_gmt":"2026-01-30T08:39:45","slug":"cir-cii-strategie-fiscale-innovation","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cir-cii-tax-strategy-innovation\/","title":{"rendered":"Cr\u00e9dit d'Imp\u00f4t Recherche (CIR) &amp; Cr\u00e9dit d'Imp\u00f4t Innovation (CII): how to make it a structuring lever in your innovation tax strategy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"442558\" class=\"elementor elementor-442558\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le CIR\/CII est-il un simple exercice d\u00e9claratif\u2026 ou un v\u00e9ritable levier financier ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83aaceb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"83aaceb\" 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\u2019Imp\u00f4t Recherche (CIR) et le Cr\u00e9dit d\u2019Imp\u00f4t Innovation (CII) sont encore trop souvent appr\u00e9hend\u00e9s comme des m\u00e9canismes fiscaux annuels, mobilis\u00e9s dans une logique essentiellement d\u00e9clarative. Pour un DAF, une direction fiscale ou une direction R&amp;D, cette approche est aujourd\u2019hui insuffisante.<\/p><p>Pilot\u00e9s de mani\u00e8re structur\u00e9e, le CIR et le CII constituent de v\u00e9ritables <strong>leviers de cr\u00e9ation de valeur financi\u00e8re<\/strong> :<\/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\u2019imposition dans une logique globale de fiscalit\u00e9 de l\u2019innovation.<\/li><\/ul><p>Ils forment le socle amont de la cha\u00eene de valeur fiscale de l\u2019innovation, qui se prolonge ensuite par la valorisation des actifs via l\u2019IP Box.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5588b60 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5588b60\" 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>Consulter notre article : <a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii-ip-box\/\" target=\"_blank\" rel=\"noopener\"><em>Strat\u00e9gie fiscale de l\u2019innovation : comment piloter le CIR\/CII et l\u2019IP Box pour transformer la R&amp;D en performance financi\u00e8re durable.<\/em><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae8aed elementor-widget elementor-widget-heading\" data-id=\"5ae8aed\" 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-e6a4cbf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e6a4cbf\" 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 <strong>Cr\u00e9dit d\u2019Imp\u00f4t Recherche (CIR)<\/strong> et le <strong>Cr\u00e9dit d\u2019Imp\u00f4t Innovation (CII)<\/strong> poursuivent des objectifs compl\u00e9mentaires mais s\u2019adressent \u00e0 des <strong>phases diff\u00e9rentes de l\u2019innovation<\/strong> et r\u00e9pondent \u00e0 des <strong>conditions d\u2019\u00e9ligibilit\u00e9 distinctes<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f37e9e elementor-widget elementor-widget-heading\" data-id=\"5f37e9e\" 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\u2019\u00e9ligibilit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214838a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"214838a\" 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=\"model-response-message-contentr_625f2e3327fd42d8\" class=\"markdown markdown-main-panel enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p>Le <strong>CIR<\/strong> s\u2019applique aux <strong>d\u00e9penses de R&amp;D \u00e9ligibles<\/strong>, couvrant :<\/p><ul><li>La recherche fondamentale,<\/li><li>La recherche appliqu\u00e9e,<\/li><li>Le d\u00e9veloppement exp\u00e9rimental.<\/li><\/ul><p>Le <strong>Cr\u00e9dit d\u2019Imp\u00f4t Innovation (CII)<\/strong> vise les travaux d\u2019innovation li\u00e9s \u00e0 la <strong>conception de prototypes ou d\u2019installations pilotes de nouveaux produits<\/strong>.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e726b7d elementor-widget elementor-widget-heading\" data-id=\"e726b7d\" 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\u2019acc\u00e8s<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a607bf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4a607bf\" 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<strong> CIR<\/strong> est accessible \u00e0 <strong>toutes les entreprises industrielles, commerciales ou agricoles<\/strong> soumises \u00e0 l\u2019IS, quel que soit leur statut ou leur taille.<\/p><p>Le<strong> CII<\/strong> r\u00e9pond aux m\u00eames conditions mais s\u2019adresse uniquement aux <strong>PME<\/strong> <strong>au sens communautaire<\/strong>, c\u2019est-\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-6303fcc elementor-widget elementor-widget-jet-table\" data-id=\"6303fcc\" 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-bcb1bb7 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-2a4f195 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-bc9b6d9 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-f45bda8\"><td class=\"jet-table__cell elementor-repeater-item-73195e3 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-13d29ca 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-621d9f1 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-c44c960\"><td class=\"jet-table__cell elementor-repeater-item-5e628da 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-a3f3ae7 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\u2019innovation<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-6461575 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-cc4da6c elementor-widget elementor-widget-heading\" data-id=\"cc4da6c\" 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-d011627 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d011627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><p><strong>Illustration chiffr\u00e9e<\/strong> :<\/p><ul><li>Une PME innovante d\u00e9pensant 1 M\u20ac en R&amp;D peut pr\u00e9tendre \u00e0 un CIR de <strong>300 000 \u20ac <\/strong>(sous r\u00e9serve de l\u2019\u00e9ligibilit\u00e9 des travaux et d\u00e9penses).<\/li><li>Si elle engage 300 000 \u20ac de d\u00e9penses d\u2019innovation produit \u00e9ligibles, le CII peut g\u00e9n\u00e9rer <strong>60 000 \u20ac<\/strong> de cr\u00e9dit d\u2019imp\u00f4t.<\/li><li>Les deux dispositifs peuvent \u00eatre <strong>cumul\u00e9s<\/strong>, pourvu que chaque d\u00e9pense soit correctement ventil\u00e9e selon les r\u00e8gles d\u2019\u00e9ligibilit\u00e9 sp\u00e9cifique de chaque r\u00e9gime.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22940c5 elementor-widget elementor-widget-heading\" data-id=\"22940c5\" 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-ddeca84 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ddeca84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>CIR<\/strong> : le cr\u00e9dit d\u2019imp\u00f4t est imputable sur l\u2019IS d\u00fb, et les exc\u00e9dents sont restitu\u00e9s <strong>au bout de 3 ans<\/strong> (ou <strong>imm\u00e9diatement<\/strong> si la soci\u00e9t\u00e9 est PME au sens communautaire ou en cas de certains statuts particuliers)\u00a0: d\u00e9lai de remboursement moyen de 5 mois apr\u00e8s la date de d\u00e9claration.<\/li><li><strong>CII<\/strong> : fonctionne de la m\u00eame mani\u00e8re que le CIR <strong>pour l\u2019imputation et la restitution<\/strong>.<\/li><\/ul><p>La <strong>cr\u00e9ance peut \u00e9galement \u00eatre pr\u00e9financ\u00e9e<\/strong> par des organismes financeurs d\u00e8s l\u2019\u00e9tablissement des travaux (au semestre au d\u00e8s la fin d\u2019ann\u00e9e) contrairement au remboursement de l\u2019administration qui survient l\u2019ann\u00e9e suivante. Cela permet de maximiser l\u2019impact sur la tr\u00e9sorerie de l\u2019entreprise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7d8b2c elementor-widget elementor-widget-heading\" data-id=\"f7d8b2c\" 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-a40a269 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a40a269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>CIR<\/strong> : d\u00e9penses de personnel, d\u00e9penses de sous-traitance (agr\u00e9ment obligatoire), dotations aux amortissements (acquis \u00e0 l\u2019\u00e9tat neuf), frais de fonctionnement, normalisation<\/li><li><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)<\/li><\/ul><p>Dans le cas d\u2019une aide \u00e0 l\u2019innovation, les cr\u00e9dits d\u2019imp\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-3871b23 elementor-widget elementor-widget-heading\" data-id=\"3871b23\" 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-badf886 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"badf886\" 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 <strong>anticipation des seuils, des taux et des r\u00e8gles de restitution<\/strong>, permet de :<\/p><ul><li>S\u00e9curiser la cr\u00e9ation de cash,<\/li><li>Lisser l\u2019effort sur plusieurs exercices,<\/li><li>Eviter les pertes d\u2019opportunit\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\u2019entreprise.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c94531 e-con-full e-flex e-con e-child\" data-id=\"7c94531\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-685fd9a e-con-full e-flex e-con e-child\" data-id=\"685fd9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1027b12 elementor-widget elementor-widget-heading\" data-id=\"1027b12\" 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\">Restez inform\u00e9 des \u00e9volutions cl\u00e9s de la fiscalit\u00e9 de l\u2019innovation.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf53ace elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cf53ace\" 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-a243519 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a243519\" 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 de G.A.C. Group<\/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>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ff313f elementor-widget elementor-widget-heading\" data-id=\"4ff313f\" 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-98f225a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"98f225a\" 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 <strong>gouvernance pluriannuelle<\/strong> :<\/p><ul><li>Cartographie des projets \u00e9ligibles,<\/li><li>Projection de l\u2019assiette et de l\u2019impact 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\u2019impact sur le r\u00e9sultat, l\u2019ETR et la tr\u00e9sorerie.<\/li><\/ul><p>Le CIR et le CII deviennent ainsi des <strong>outils de pilotage financier<\/strong> au service de la strat\u00e9gie d\u2019innovation, 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-38fcffe elementor-widget elementor-widget-heading\" data-id=\"38fcffe\" 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\">Comment s\u00e9curiser le CIR et le CII face au renforcement des contr\u00f4les ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc9490e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dc9490e\" 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 <strong><a href=\"https:\/\/group-gac.com\/fiscalite-innovation-controle-cir-cii-ipbox\/\" target=\"_blank\" rel=\"noopener\">contr\u00f4les<\/a><\/strong> 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\u2019investissements,<\/li><li>Une coh\u00e9rence entre dossiers techniques, comptabilit\u00e9 analytique et d\u00e9clarations fiscales,<\/li><li>Une anticipation des \u00e9changes contradictoires avec l\u2019administration.<\/li><\/ul><p>L\u2019objectif est de rendre <strong>p\u00e9renne <\/strong>l\u2019avantage fiscal, et de limiter le risque de remise en cause partielle ou totale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edec15f elementor-widget elementor-widget-heading\" data-id=\"edec15f\" 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 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-cd14292 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cd14292\" 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 et le CII financent l\u2019effort de R&amp;D et d\u2019innovation en amont. L\u2019IP Box permet, en aval, de r\u00e9duire l\u2019imposition des revenus issus des actifs de propri\u00e9t\u00e9 intellectuelle cr\u00e9\u00e9s gr\u00e2ce \u00e0 ces travaux.<\/p><p>L\u2019articulation des dispositifs s\u2019inscrit dans une logique de cha\u00eene de valeur fiscale :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-783eba7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"783eba7\" 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\u2019actifs \u2192 Revenus \u2192 IP Box \u2192 Cash.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-323205e elementor-widget elementor-widget-heading\" data-id=\"323205e\" 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\">Quel est le r\u00f4le du DAF, de la direction fiscale et de la direction R&amp;D dans le pilotage du CIR et du CII ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0027ba6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0027ba6\" 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 performance et la s\u00e9curisation du dispositif reposent sur une gouvernance transverse :<\/p><ul><li>La direction R&amp;D qualifie et documente les travaux,<\/li><li>La direction financi\u00e8re pilote l\u2019impact sur la tr\u00e9sorerie et la performance,<\/li><li>La direction fiscale s\u00e9curise l\u2019interpr\u00e9tation r\u00e9glementaire et la coh\u00e9rence d\u00e9clarative.<\/li><\/ul><p>Le CIR et le CII deviennent ainsi des <strong>actifs financiers strat\u00e9giques de l\u2019entreprise<\/strong>, int\u00e9gr\u00e9s dans la strat\u00e9gie globale de fiscalit\u00e9 et de financement de l\u2019innovation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8414f55 elementor-widget elementor-widget-heading\" data-id=\"8414f55\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre7\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment la strat\u00e9gie CIR\/CII s\u2019inscrit-elle dans une strat\u00e9gie globale de financement de l\u2019innovation ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3caa95e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3caa95e\" 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 pilotage du CIR et du CII s\u2019inscrit dans une logique plus large de <strong>financement global de l\u2019innovation<\/strong>. Les cr\u00e9dits d\u2019imp\u00f4t permettent de r\u00e9duire le co\u00fbt net des d\u00e9penses de R&amp;D et d\u2019innovation, tandis que les <strong><a href=\"https:\/\/group-gac.com\/service\/aides-et-subventions\/\" target=\"_blank\" rel=\"noopener\">aides publiques r\u00e9gionales, nationales et europ\u00e9ennes<\/a><\/strong> (subventions, avances remboursables, Bpifrance, France 2030 Horizon Europe, Eurostars, etc.) viennent financer directement les projets en amont et en phase d\u2019industrialisation.<\/p><p>Pour les directions financi\u00e8res, l\u2019enjeu est d\u2019orchestrer ces leviers de mani\u00e8re coh\u00e9rente, en veillant notamment au <strong>principe de non-double financement<\/strong> : les aides publiques per\u00e7ues au titre d\u2019un projet doivent \u00eatre retranch\u00e9es de l\u2019assiette des d\u00e9penses d\u00e9clar\u00e9es au CIR et au CII. Cette articulation est essentielle pour s\u00e9curiser les d\u00e9clarations, optimiser l\u2019effet de levier financier global et piloter, dans une vision pluriannuelle, la capacit\u00e9 d\u2019investissement et la cr\u00e9ation de valeur issue de l\u2019innovation.<\/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-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" 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<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#levier-financier\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> CIR\/CII : levier financier strat\u00e9gique<\/a><\/li>\r\n    <li><a href=\"#Titre1\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Chiffres cl\u00e9s et pilotage financier<\/a><\/li>\r\n    <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> Gouvernance et strat\u00e9gie pluriannuelle<\/a><\/li>\r\n    <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> S\u00e9curisation face aux contr\u00f4les<\/a><\/li>\r\n    <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Articulation CIR, CII et IP Box<\/a><\/li>\r\n    <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> R\u00f4le des directions (DAF, R&D, Fiscal)<\/a><\/li>\r\n    <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> Strat\u00e9gie de financement globale<\/a><\/li>\r\n    <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">08.<\/span> FAQ<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\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: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-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    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\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\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\r\n    sections.forEach(section => observer.observe(section));\r\n\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-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<div class=\"elementor-element elementor-element-1bf183e e-con-full e-flex e-con e-child\" data-id=\"1bf183e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-f69677d e-con-full e-flex e-con e-child\" data-id=\"f69677d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd9ce24 elementor-widget elementor-widget-heading\" data-id=\"cd9ce24\" 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\">Construisez et s\u00e9curisez votre strat\u00e9gie CIR\/CII avec les experts G.A.C. Group<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e54ba6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0e54ba6\" 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>Dans un contexte r\u00e9glementaire et budg\u00e9taire \u00e9volutif, la ma\u00eetrise des dispositifs de Cr\u00e9dit d\u2019Imp\u00f4t Recherche et de Cr\u00e9dit d\u2019Imp\u00f4t Innovation constitue un enjeu cl\u00e9 pour les DAF, directions fiscales et directions R&amp;D.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6ebb0c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a6ebb0c\" 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>G.A.C. Group accompagne les entreprises innovantes dans la structuration, la s\u00e9curisation et l\u2019optimisation de leurs d\u00e9clarations CIR\/CII, ainsi que dans l\u2019anticipation des contr\u00f4les et des \u00e9volutions r\u00e9glementaires.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef47840 btn-calendly elementor-widget elementor-widget-html\" data-id=\"ef47840\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- D\u00e9but de widget de lien Calendly -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n<a href=\"\" onclick=\"Calendly.initPopupWidget({url: 'https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca'});return false;\">Prenez RDV avec un expert en fiscalit\u00e9 de l\u2019innovation<\/a>\r\n<!-- Fin de widget de lien Calendly -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79dd87c elementor-widget elementor-widget-spacer\" data-id=\"79dd87c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\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=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 Cr\u00e9dit d\u2019Imp\u00f4t Recherche (CIR) &amp; Cr\u00e9dit d\u2019Imp\u00f4t Innovation (CII)<\/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<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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\u2019innovation li\u00e9s \u00e0 la conception de prototypes ou d\u2019installations pilotes de nouveaux produits pr\u00e9sentant des performances sup\u00e9rieures \u00e0 l\u2019\u00e9tat de l\u2019art 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\u2019une m\u00eame entreprise ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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\u2019un contr\u00f4le fiscal ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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-5e35cdd e-flex e-con-boxed e-con e-child\" data-id=\"5e35cdd\" 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-a483366 elementor-widget elementor-widget-text-editor\" data-id=\"a483366\" 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<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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-00c94e4 e-flex e-con-boxed e-con e-child\" data-id=\"00c94e4\" 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-34b0724 elementor-widget elementor-widget-text-editor\" data-id=\"34b0724\" 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<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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-42d6a0c e-flex e-con-boxed e-con e-child\" data-id=\"42d6a0c\" 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-f3447d9 elementor-widget elementor-widget-text-editor\" data-id=\"f3447d9\" 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<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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-436f8b1 e-flex e-con-boxed e-con e-child\" data-id=\"436f8b1\" 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-ca39520 elementor-widget elementor-widget-text-editor\" data-id=\"ca39520\" 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 <a href=\"https:\/\/group-gac.com\/service\/solution-de-gestion-des-temps-et-activites\/\" target=\"_blank\" rel=\"noopener\"><strong>MyInnoTime<\/strong><\/a> 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<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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-fb77941 e-flex e-con-boxed e-con e-child\" data-id=\"fb77941\" 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-e2a1580 elementor-widget elementor-widget-text-editor\" data-id=\"e2a1580\" 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<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\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-7edc583 e-flex e-con-boxed e-con e-child\" data-id=\"7edc583\" 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-42be721 elementor-widget elementor-widget-text-editor\" data-id=\"42be721\" 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 <a href=\"https:\/\/group-gac.com\/formation-securiser-piloter-cir-cii\/\" target=\"_blank\" rel=\"noopener\"><strong>S\u00e9curiser et piloter son CIR \/ CII : ma\u00eetriser les dispositifs et anticiper les contr\u00f4les fiscaux<\/strong><\/a> \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\\u2019innovation li\\u00e9s \\u00e0 la conception de prototypes ou d\\u2019installations pilotes de nouveaux produits pr\\u00e9sentant des performances sup\\u00e9rieures \\u00e0 l\\u2019\\u00e9tat de l\\u2019art du march\\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Le CIR et le CII sont-ils cumulables au sein d\\u2019une 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\\u2019un 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 class=\"elementor-element elementor-element-72faa4b elementor-widget elementor-widget-spacer\" data-id=\"72faa4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6fa8322 e-con-full e-flex e-con e-child\" data-id=\"6fa8322\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-86a89e9 e-con-full e-flex e-con e-child\" data-id=\"86a89e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af08dc8 elementor-widget elementor-widget-heading\" data-id=\"af08dc8\" 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\">D\u00e9couvrez notre accompagnement pour piloter et s\u00e9curiser votre CIR \/ CII<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-723bd4c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"723bd4c\" 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\" 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}\r\n\r\n<\/script>\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-a051760 e-flex e-con-boxed e-con e-parent\" data-id=\"a051760\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\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>How to manage and secure the CIR and CII to reduce R&amp;D costs, improve cash flow and structure a sustainable fiscal strategy for innovation.<\/p>","protected":false},"author":47,"featured_media":442560,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"CIR\/CII : comment s\u00e9curiser et piloter vos cr\u00e9dits d\u2019imp\u00f4t","_seopress_titles_desc":"Comment piloter et s\u00e9curiser le CIR et le CII pour r\u00e9duire le co\u00fbt de la R&D, am\u00e9liorer le cash-flow et structurer une strat\u00e9gie fiscale d\u2019innovation 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