{"id":60585,"date":"2023-04-12T07:51:12","date_gmt":"2023-04-12T06:51:12","guid":{"rendered":"https:\/\/unm.fr\/?p=60585"},"modified":"2023-04-20T15:45:49","modified_gmt":"2023-04-20T14:45:49","slug":"le-credit-impot-recherche-cir-pour-la-normalisation","status":"publish","type":"post","link":"https:\/\/unm.fr\/en\/news\/le-credit-impot-recherche-cir-pour-la-normalisation\/","title":{"rendered":"Le Cr\u00e9dit Imp\u00f4t Recherche (CIR) pour la normalisation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"60585\" class=\"elementor elementor-60585\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60ac25c e-flex e-con-boxed e-con e-parent\" data-id=\"60ac25c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e3ceb elementor-widget elementor-widget-text-editor\" data-id=\"d9e3ceb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le Cr\u00e9dit Imp\u00f4t Recherche a pour but de baisser le co\u00fbt des op\u00e9rations de recherche-d\u00e9veloppement des entreprises afin d\u2019accro\u00eetre leur comp\u00e9titivit\u00e9.<\/p><p>Trois types de d\u00e9penses sont \u00e9ligibles au CIR :<\/p><ul><li>Les d\u00e9penses de recherche : \u00e9ligibles selon la d\u00e9finition des d\u00e9penses de R&amp;D du Manuel de Frascati. Ce socle a \u00e9t\u00e9 \u00e9largi en faveur des d\u00e9penses de veille technologique et de propri\u00e9t\u00e9 intellectuelle en 2004. Sont comprises les d\u00e9penses expos\u00e9es par les entreprises \u00e0 raison de la participation de leurs salari\u00e9s aux r\u00e9unions officielles de normalisation.<\/li><li>Les d\u00e9penses d\u2019innovation : \u00e9ligibles pour les seules PME communautaires dans la limite de 400 000 \u20ac par an et \u00e0 un taux de 20 % ;<\/li><li>Les d\u00e9penses de collection : \u00e9ligibles dans les secteurs du textile, de l\u2019habillement et du cuir pour l\u2019\u00e9laboration de nouvelles collections.<\/li><\/ul><p>Les d\u00e9penses de normalisation aff\u00e9rentes aux produits de l\u2019entreprise sont retenues pour la moiti\u00e9 de leur montant et comprennent :<\/p><ul><li>les salaires et charges sociales aff\u00e9rentes aux p\u00e9riodes pendant lesquelles les salari\u00e9s participent aux r\u00e9unions officielles de normalisation ;<\/li><li>les autres d\u00e9penses expos\u00e9es \u00e0 raison de ces m\u00eames op\u00e9rations, fix\u00e9es forfaitairement \u00e0 30 % de ces salaires ;<\/li><li>les d\u00e9penses expos\u00e9es par le chef d\u2019une entreprise individuelle.<\/li><\/ul><p>Seules sont \u00e9ligibles les d\u00e9penses aff\u00e9rentes \u00e0 la participation aux r\u00e9unions officielles des organismes de normalisation charg\u00e9s d\u2019\u00e9laborer les normes fran\u00e7aises, europ\u00e9ennes et mondiales tels qu\u2019AFNOR (et les bureaux de normalisation sectoriels agissant par d\u00e9l\u00e9gation de l\u2019AFNOR, comme l\u2019UNM), le CEN, le CENELEC et l\u2019ISO ou l\u2019IEC.<\/p>\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-bff101e e-flex e-con-boxed e-con e-parent\" data-id=\"bff101e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a4a4ab1 e-con-full e-flex e-con e-parent\" data-id=\"a4a4ab1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c237763 elementor-widget elementor-widget-text-editor\" data-id=\"c237763\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La normalisation figure bel et bien parmi les activit\u00e9s retenues dans l\u2019assiette du Cr\u00e9dit Imp\u00f4t Recherche et pour autant, ce dispositif reste rarement utilis\u00e9 par les entreprises. Les chiffres de la distribution des d\u00e9penses de recherche de 2020 montrent que la normalisation repr\u00e9sente une part infime des d\u00e9penses d\u00e9clar\u00e9es par les entreprises pour b\u00e9n\u00e9ficier du CIR.<\/p><p>Pensez au CIR pour votre participation aux travaux de normalisation : Plus d\u2019informations sur le CIR <a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/credit-impot-recherche\" target=\"_blank\" rel=\"noopener\">ici<\/a> et <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/6507-PGP.html\/identifiant%3DBOI-BIC-RICI-10-10-20-50-20160706\" target=\"_blank\" rel=\"noopener\">l\u00e0<\/a>.<\/p>\t\t\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-11256ce e-con-full e-flex e-con e-parent\" data-id=\"11256ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-127010c elementor-widget elementor-widget-image\" data-id=\"127010c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/unm.fr\/wp-content\/uploads\/2023\/04\/1_logo-CIR.png\" class=\"attachment-large size-large wp-image-60623\" alt=\"\" srcset=\"https:\/\/unm.fr\/wp-content\/uploads\/2023\/04\/1_logo-CIR.png 600w, https:\/\/unm.fr\/wp-content\/uploads\/2023\/04\/1_logo-CIR-300x300.png 300w, https:\/\/unm.fr\/wp-content\/uploads\/2023\/04\/1_logo-CIR-150x150.png 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La normalisation figure parmi les activit\u00e9s retenues dans l\u2019assiette du Cr\u00e9dit Imp\u00f4t Recherche et pour autant, ce dispositif reste rarement utilis\u00e9 par les entreprises\u2026<\/p>\n","protected":false},"author":8,"featured_media":60567,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"date-de-webinaire":0,"heure-webinaire":"","duree-webinaire":"","lien-bouton-cta":"","footnotes":""},"categories":[42],"tags":[],"normes-associees":[],"thematique":[88],"class_list":["post-60585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite","thematique-vie-du-systeme-de-normalisation"],"_links":{"self":[{"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/posts\/60585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/comments?post=60585"}],"version-history":[{"count":19,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/posts\/60585\/revisions"}],"predecessor-version":[{"id":72200,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/posts\/60585\/revisions\/72200"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/media\/60567"}],"wp:attachment":[{"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/media?parent=60585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/categories?post=60585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/tags?post=60585"},{"taxonomy":"normes-associees","embeddable":true,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/normes-associees?post=60585"},{"taxonomy":"thematique","embeddable":true,"href":"https:\/\/unm.fr\/en\/wp-json\/wp\/v2\/thematique?post=60585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}