strengthen the attractiveness of the device

Eligible expenditure to the CIR will be clarified to reduce the risk of litigation. The prepayment is pérennisé for SMEs, which will cost nearly $ 500 million by 2011.


Reduce tax litigation and strengthen the attractiveness of the device for SMEs: Nicolas Sarkozy proposed remedy, yesterday, two main criticisms to the research, tax credit this scheme that subsidises companies to 30% of their fees (cost of filing patents, researchers, technology watch, etc.), is an expenditure of 4 billion euros per year.

The first listing, the more expected by employers, can perpetuate a measure presented previously, as a temporary answer crisis: reimbursement of expenditure in the year following their achievement, and not three years later research as stipulated by law. This measure of cash, which benefits from 2009 to loss-making companies (which may not impute this expenditure on corporate tax), regardless of their size, will be reserved to the year next to those employing less than 250 employees. Indeed, recent studies have shown that it was they who benefited least from the CIR: they undertake 23.2% of research spending, but do get back that 20,8% tax credit (see above). Medium term, the effort is neutral State, since this is a cash advance. But the measure involves a budgetary effort EUR 500 million by 2011. It should strengthen the success of the device beyond the 11,000 companies are already using.