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Il importe de prouver les itérations dans la recherche de solutions.",{"data":771,"content":772,"nodeType":357},{},[773],{"data":774,"marks":775,"value":776,"nodeType":45},{},[],"Le CIR : dépenses retenues",{"data":778,"content":779,"nodeType":50},{},[780,784,789],{"data":781,"marks":782,"value":783,"nodeType":45},{},[],"Voici les ",{"data":785,"marks":786,"value":788,"nodeType":45},{},[787],{"type":287},"postes de dépenses",{"data":790,"marks":791,"value":792,"nodeType":45},{},[]," qui entrent dans le calcul :",{"data":794,"content":795,"nodeType":433},{},[796,806,816,826,836,846,856],{"data":797,"content":798,"nodeType":402},{},[799],{"data":800,"content":801,"nodeType":50},{},[802],{"data":803,"marks":804,"value":805,"nodeType":45},{},[],"frais de veille technologique ;",{"data":807,"content":808,"nodeType":402},{},[809],{"data":810,"content":811,"nodeType":50},{},[812],{"data":813,"marks":814,"value":815,"nodeType":45},{},[],"participation à des réunions de normalisation ;",{"data":817,"content":818,"nodeType":402},{},[819],{"data":820,"content":821,"nodeType":50},{},[822],{"data":823,"marks":824,"value":825,"nodeType":45},{},[],"dépenses de personnel (salaires bruts chargés) ;",{"data":827,"content":828,"nodeType":402},{},[829],{"data":830,"content":831,"nodeType":50},{},[832],{"data":833,"marks":834,"value":835,"nodeType":45},{},[],"dépenses de fonctionnement identiques au CII ;",{"data":837,"content":838,"nodeType":402},{},[839],{"data":840,"content":841,"nodeType":50},{},[842],{"data":843,"marks":844,"value":845,"nodeType":45},{},[],"frais de dépôt, maintenance et défense des brevets ;",{"data":847,"content":848,"nodeType":402},{},[849],{"data":850,"content":851,"nodeType":50},{},[852],{"data":853,"marks":854,"value":855,"nodeType":45},{},[],"prestations extérieures si le prestataire est agréé au titre du CIR ; ",{"data":857,"content":858,"nodeType":402},{},[859],{"data":860,"content":861,"nodeType":50},{},[862],{"data":863,"marks":864,"value":865,"nodeType":45},{},[],"déduction du total des dépenses des subventions publiques perçues pour les projets de R&D.",{"data":867,"content":868,"nodeType":357},{},[869],{"data":870,"marks":871,"value":872,"nodeType":45},{},[],"Le CIR : mode de calcul",{"data":874,"content":875,"nodeType":50},{},[876],{"data":877,"marks":878,"value":879,"nodeType":45},{},[],"Vous appliquez un taux de 30 % à l’ensemble des dépenses retenues pour le CIR, si elles ne dépassent pas 100 millions d’euros. Au-delà, le taux se limite à 5 %.",{"data":881,"content":882,"nodeType":327},{},[883],{"data":884,"marks":885,"value":886,"nodeType":45},{},[],"Le statut de Jeune Entreprise Innovante (JEI)",{"data":888,"content":889,"nodeType":50},{},[890,895,899,907],{"data":891,"marks":892,"value":894,"nodeType":45},{},[893],{"type":287},"Ce troisième dispositif complémentaire du CIR a pour but d’accompagner les PME qui réalisent des efforts en recherche et développement",{"data":896,"marks":897,"value":898,"nodeType":45},{},[],". 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La limite de l’exonération s’élève chaque année à 5 fois le PSS annuel.",{"data":984,"content":985,"nodeType":50},{},[986,991],{"data":987,"marks":988,"value":990,"nodeType":45},{},[989],{"type":287},"L’exonération d’impôt",{"data":992,"marks":993,"value":994,"nodeType":45},{},[]," constitue le second atout de la jeune entreprise innovante soit 100 % pendant un an puis 50 % l’année suivante.",{"data":996,"content":997,"nodeType":50},{},[998,1002,1007],{"data":999,"marks":1000,"value":1001,"nodeType":45},{},[],"Enfin, avec le statut de JEI, l’entreprise peut bénéficier, sur délibération des collectivités territoriales, de l’",{"data":1003,"marks":1004,"value":1006,"nodeType":45},{},[1005],{"type":287},"exonération de la CET et de la taxe foncière",{"data":1008,"marks":1009,"value":1010,"nodeType":45},{},[]," pendant 7 ans. ",{"data":1012,"content":1013,"nodeType":50},{},[1014,1019],{"data":1015,"marks":1016,"value":1018,"nodeType":45},{},[1017],{"type":287},"Le dispositif JEI se cumule avec le CIR",{"data":1020,"marks":1021,"value":1022,"nodeType":45},{},[],". Veillez toutefois à respecter les règles des « minimis » européens, soit un plafond de 200 000 euros sur 3 ans glissants.",{"data":1024,"content":1025,"nodeType":327},{},[1026],{"data":1027,"marks":1028,"value":1029,"nodeType":45},{},[],"Les réponses à vos questions",{"data":1031,"content":1032,"nodeType":357},{},[1033],{"data":1034,"marks":1035,"value":1036,"nodeType":45},{},[],"Doit-on déposer un rescrit fiscal chaque année pour le statut JEI ?",{"data":1038,"content":1039,"nodeType":50},{},[1040,1044,1049],{"data":1041,"marks":1042,"value":1043,"nodeType":45},{},[],"D’après les contrôles Urssaf des dernières années, l’administration se contente pour l’instant de demander ",{"data":1045,"marks":1046,"value":1048,"nodeType":45},{},[1047],{"type":287},"la production d’un seul rescrit fiscal",{"data":1050,"marks":1051,"value":500,"nodeType":45},{},[],{"data":1053,"content":1054,"nodeType":357},{},[1055],{"data":1056,"marks":1057,"value":1058,"nodeType":45},{},[],"Peut-on déposer un CIR ou CII pour plusieurs années passées ?",{"data":1060,"content":1061,"nodeType":50},{},[1062,1066,1075],{"data":1063,"marks":1064,"value":1065,"nodeType":45},{},[],"L’entreprise peut déclarer le crédit d’impôt pour les trois dernières années en rectifiant les liasses fiscales déposées précédemment. 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