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target="_blank">Manuel de Frascati 2015</a> 茅tabli par l'OCDE聽;</li> <li>Pr茅ciser les modalit茅s d'application du cr茅dit d'imp么t recherche聽<abbr lang="fr" title="Cr茅dit d'imp么t recherche ">CIR ;</abbr></li> <li>Faciliter les d茅marches pour les demandes de rescrit CIR et JEI ainsi que d鈥檃gr茅ment聽;</li> <li>Aider les entreprises 脿 renseigner leur d茅claration聽;</li> <li>Aider les entreprises 脿 calculer les d茅penses qui ouvrent droit 脿 l'avantage fiscal.</li> </ul><div class="highlighted_paragraph white"> <p>La d茅termination de l'assiette du聽<abbr lang="fr" title="Cr茅dit d'imp么t recherche ">CIR</abbr> peut 锚tre d茅compos茅e en deux 茅tapes d茅taill茅es dans le pr茅sent</p> <div data-embed-button="media" data-entity-embed-display="view_mode:media.embed" data-entity-embed-display-settings="{"link_url":"","link_url_target":0}" data-entity-type="media" data-entity-uuid="5e49e33b-8923-49cf-90b4-f67dcfef9e5f" data-langcode="fr" class="embedded-entity"><div> <div><div class="file file--mime-application-pdf file--application-pdf"> <a href="/sites/default/files/2021-12/guide-du-cir-2021-15502.pdf" type="application/pdf" title="Guide du CIR 2021 PDF | 2.8 Mo" dir="ltr" lang="fr" class="file-link">Guide du CIR 2021</a> <span> - <span>PDF | </span> <span>2.8 Mo</span> </span> </div> </div> </div> </div> <ol><li><strong>Identifier les d茅penses 茅ligibles relatives 脿 des activit茅s de <abbr lang="fr" title="Recherche et d茅veloppement">R&D</abbr> et d'innovation.</strong></li> <li><strong>D茅terminer l'assiette en tenant compte des r猫gles fiscales propres aux diff茅rentes d茅penses 茅ligibles.</strong></li> </ol></div> <p>聽</p> <h2 class="title">Nouveaut茅s du guide du <abbr lang="fr" title="Cr茅dit d'imp么t recherche ">CIR</abbr> 2021</h2> <p>Les modifications prises en compte dans le guide du <abbr lang="fr" title="Cr茅dit d'imp么t recherche ">CIR</abbr> 2021 sont les suivantes聽:</p> <ul><li> <p><span><span>Les modifications apport茅es au guide du CIR 2021 proviennent principalement de l鈥檃ctualisation de la doctrine fiscale publi茅e en juillet 2021 int茅grant notamment des jurisprudences du Conseil d鈥櫭塼at. </span></span></p> </li> <li> <p><span><span>Sont aussi expliqu茅s les deux types de relations contractuelles r茅gissant l鈥檈xternalisation d鈥檕p茅rations de R&D : la recherche contractuelle et les op茅rations de recherche men茅es dans le cadre d鈥檜ne collaboration de recherche. </span></span></p> </li> <li> <p><span><span>La partie 4 sur la proc茅dure d鈥檃gr茅ment a 茅t茅 茅toff茅e et mentionne le d茅cret et l鈥檃rr锚t茅 publi茅s en juin 2021.</span></span></p> </li> </ul><p>Enfin trois versions du Guide 2021 sont propos茅es聽: le guide int茅gral, le Focus Contr么le et le Focus Agr茅ment.</p> <div class="highlighted_paragraph light-blue"> <h3>Simulateur de Cr茅dit d'Imp么t en faveur de la Recherche</h3> <p><a class="lien_encadre" href="http://www2.impots.gouv.fr/simulateur/cir/simulateur-2017.html" target="_blank" title="Simulateur de calcul du CIR (Nouvelle fen锚tre)">Simulateur de calcul du <abbr lang="fr" title="Cr茅dit d'imp么t recherche ">CIR</abbr></a></p> <p><a class="lien_encadre" href="http://bofip.impots.gouv.fr/bofip/6504-PGP.html?identifiant=BOI-BIC-RICI-10-10-20-30-20170405" target="_blank" title="Bulletin officiel des finances publiques - Imp么ts (Nouvelle fen锚tre)">Bulletin officiel des finances publiques - Imp么ts</a></p> <p>聽</p> <h3>S茅curisation des proc茅dures</h3> <p><a class="lien_encadre" href="/fr/cir-procedures-de-securisation-46273" target="_self" title="CIR : proc茅dures de s茅curisation(46273)[article]">Les rescrits</a></p> <p><a class="lien_encadre" href="/fr/relations-entre-l-administration-et-les-entreprises-dans-le-cadre-du-credit-d-impot-recherche-46490" target="_self" title="Relations entre l'administration et les entreprises dans le cadre du cr茅dit d'imp么t recherche.(46490)[article]">Les contr么les</a></p> </div></div> </div> </div> </div> <div class="block block-ctools block-entity-viewnode column"> <div class="content"> <article role="article" about="/fr/guide-du-credit-d-impot-recherche-2021-47748" class="publication publication--publication_technical_sheet publication-technical-list-wrapper"> <h2 class="publication-summary"> Fiche technique </h2> <div class="publication-technical-list"> <p class="publication-technical-list__item"> <span class="bold">Langue :</span> Fran莽ais </p> <p class="publication-technical-list__item publication-technical-list__item--capitalize"> <span class="bold">ISBN PDF :</span> <span>9782111674295</span> </p> <p class="publication-technical-list__item"> <span class="bold">Identifiant聽:</span> <span>9782111674295</span> </p> <p class="publication-technical-list__item"> <span class="bold">Date de parution :</span> <time datetime="2022-11-18T12:00:00Z">18/11/2022</time> </p> <p class="publication-technical-list__item"> <span class="bold">脡dition :</span> <span>2021</span> </p> <p class="publication-technical-list__item"> <span class="bold">Type de publication : </span>Brochure </p> </div> </article> </div> </div><div class="block block-heu-esr-content block-node-footer-info column"> <div class="content"> <div class="type-date-taxonomy"> <div class="type-date-taxonomy-wrapper"> <p class="date">Publi茅 le <em class="placeholder">18.11.2022</em></p> <ul class="taxonomy-type-wrapper-holder" aria-label="th猫mes" > <li class="taxonomy"><a href="/fr/credit-impot-recherche-cir-50180" hreflang="fr">CIR</a></li> <li class="taxonomy"><a href="/fr/recherche-50366" hreflang="fr">Recherche</a></li> <li class="taxonomy"><a href="/fr/rechercher-une-publication/publication_type/brochure">Brochure</a></li> <li class="taxonomy"><a href="/fr/accueil-collection/guide-du-credit-d-impot-recherche">Guide du cr茅dit d'imp么t recherche</a></li> </ul> </div> </div> </div> </div> </div> </div> </div> <div class="layout--article-section--bottom"> <div class="block block-heu-esr-content block-same-series-publications column bg-grey"> <h2>Dans la m锚me s茅rie</h2> <div 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class='publication-card__inner'> <div><div> <figure > <div class="media-image-wrapper"> <img loading="lazy" src="/sites/default/files/styles/publication_same_series_card_autox186/public/2023-10/guide-cir-2023-29826.png?itok=x6RSVwPp" width="153" height="186" alt="" typeof="foaf:Image" /> </div> </figure> </div> </div> <div class='publication-card__item'> <div class='publication-card__date'> octobre 2023 </div> <h3 class='publication-card__link'> <a href="/fr/guide-du-credit-d-impot-recherche-2023-93147" title=""> Guide du cr茅dit d'imp么t recherche 2023 - octobre 2023 </a> </h3> </div> </div> </div> </article> <article role="article" about="/fr/guide-credit-impot-recherche-2022" class="publication publication--publication_same_series_item publication-card-wrapper"> <div class='publication-card'> <div class='publication-card__inner'> <div><div> <figure > <div class="media-image-wrapper"> <img loading="lazy" src="/sites/default/files/styles/publication_same_series_card_autox186/public/2023-05/guide-du-cir-2022---couverture-27758.png?itok=curjX-g4" width="131" height="186" alt="" typeof="foaf:Image" /> </div> </figure> </div> </div> <div class='publication-card__item'> <div class='publication-card__date'> mai 2023 </div> <h3 class='publication-card__link'> <a href="/fr/guide-credit-impot-recherche-2022" title=""> Guide du cr茅dit d'imp么t recherche 2022 - mai 2023 </a> </h3> </div> </div> </div> </article> <article role="article" about="/fr/guide-du-credit-d-impot-recherche-2020-90794" class="publication publication--publication_same_series_item publication-card-wrapper"> <div class='publication-card'> <div class='publication-card__inner'> <div><div> <figure > <div class="media-image-wrapper"> <img loading="lazy" src="/sites/default/files/styles/publication_same_series_card_autox186/public/2023-05/guide-du-cir-2020---couverture-27764.png?itok=8GIunlt9" width="132" height="186" alt="" 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