{"id":552,"date":"2014-06-23T00:53:10","date_gmt":"2014-06-23T00:53:10","guid":{"rendered":"http:\/\/droitfrancais.lawlegal.eu?p=552"},"modified":"2014-06-23T00:53:10","modified_gmt":"2014-06-23T00:53:10","slug":"credit-dimpot-recherche","status":"publish","type":"post","link":"https:\/\/droitfrancais.lawlegal.eu\/credit-dimpot-recherche\/","title":{"rendered":"Cr\u00e9dit D&#039;imp\u00f4t Recherche"},"content":{"rendered":"<h1>Cr\u00e9dit d&#8217;imp\u00f4t recherche en France<\/h1>\n<h1>Cr\u00e9dit d&#8217;imp\u00f4t recherche (CIR)<\/h1>\n<h2>Pr\u00e9face<\/h2>\n<p>Le cr\u00e9dit d&#8217;imp\u00f4t recherche est une mesure fiscale cr\u00e9\u00e9e en 1983, p\u00e9rennis\u00e9e et am\u00e9lior\u00e9e par la loi de finances 2004 et \u00e0 nouveau modifi\u00e9e par la loi de finances 2008, qui a pour but de baisser pour les entreprises le co\u00fbt de leurs op\u00e9rations de recherche-d\u00e9veloppement.<\/p>\n<p>Il soutient leur effort de recherche-d\u00e9veloppement afin d&#8217;accro\u00eetre leur comp\u00e9titivit\u00e9.<\/p>\n<p>Cette mesure figure \u00e0 l&#8217;article 244B du code g\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\n<p>Depuis le 1er janvier 2008, le CIR consiste en un cr\u00e9dit d&#8217;imp\u00f4t de 30 % des d\u00e9penses de R&amp;D jusqu&#8217;\u00e0 100 M<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cr\u00e9dit d&#039;imp\u00f4t recherche Cr\u00e9dit d&#039;imp\u00f4t recherche (CIR) Pr\u00e9face Le cr\u00e9dit d&#039;imp\u00f4t recherche est une mesure fiscale cr\u00e9\u00e9e en 1983, p\u00e9rennis\u00e9e et am\u00e9lior\u00e9e par la loi de finances 2004 et \u00e0 nouveau modifi\u00e9e par la loi de finances 2008, qui a pour but de baisser pour les entreprises le [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[28,36,3],"_links":{"self":[{"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/posts\/552"}],"collection":[{"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/comments?post=552"}],"version-history":[{"count":0,"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/posts\/552\/revisions"}],"wp:attachment":[{"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/media?parent=552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/categories?post=552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/droitfrancais.lawlegal.eu\/wp-json\/wp\/v2\/tags?post=552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}