{"id":11255,"date":"2024-12-12T00:00:00","date_gmt":"2024-12-11T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-recherche-pour-toutes-les-entreprises-de-transport-maritime\/"},"modified":"2024-12-12T00:00:00","modified_gmt":"2024-12-11T23:00:00","slug":"credit-dimpot-recherche-pour-toutes-les-entreprises-de-transport-maritime","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/credit-dimpot-recherche-pour-toutes-les-entreprises-de-transport-maritime\/","title":{"rendered":"Cr\u00e9dit d\u2019imp\u00f4t recherche\u202f: pour toutes les entreprises de transport maritime\u202f?"},"content":{"rendered":"<p>Si les entreprises de transport maritime peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche, qu\u2019en est-il des entreprises de transport maritime qui ont opt\u00e9 pour le r\u00e9gime d\u00e9rogatoire de taxation au tonnage\u202f? Pas si s\u00fbr\u2026<\/p>\n<h2>CIR et taxation au tonnage\u202f: quelle articulation\u202f?<\/h2>\n<p>Depuis le 1er\u202fjanvier\u202f2003, les entreprises de transport maritime \u00e9tablies en France peuvent,\u202fsur option, b\u00e9n\u00e9ficier d&#8217;un\u202fr\u00e9gime d\u00e9rogatoire pour l&#8217;imposition de leurs b\u00e9n\u00e9fices.<\/p>\n<p>Ce r\u00e9gime permet de calculer forfaitairement le r\u00e9sultat fiscal des entreprises de transport maritime soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS), par application d\u2019un bar\u00e8me pr\u00e9cis tenant compte du tonnage net de la flotte de navires.<\/p>\n<p>Dans ce cadre, peuvent b\u00e9n\u00e9ficier de ce r\u00e9gime sp\u00e9cifique les entreprises\u202f:<\/p>\n<ul>\n<li>dont le chiffre d\u2019affaires provient pour 75 % au moins de l\u2019exploitation de navires arm\u00e9s au commerce\u202f;<\/li>\n<li>qui exploitent sous pavillon d\u2019un Etat membre de l\u2019Union europ\u00e9enne une proportion de tonnage net au moins \u00e9gale \u00e0 24 %\u202f;<\/li>\n<li>qui s&#8217;engagent \u00e0 maintenir ou \u00e0 augmenter cette proportion durant la p\u00e9riode de validit\u00e9 de l&#8217;option pour ce r\u00e9gime.<\/li>\n<\/ul>\n<p>Par ailleurs, ces m\u00eames entreprises ont la possibilit\u00e9 de b\u00e9n\u00e9ficier, toutes conditions remplies, du cr\u00e9dit d\u2019imp\u00f4t recherche (CIR).<\/p>\n<p>Pour rappel, sont \u00e9ligibles au CIR toutes les entreprises, quel que soit leur r\u00e9gime fiscal, exer\u00e7ant une activit\u00e9 industrielle, artisanale, agricole ou commerciale, \u00e0 condition d\u2019\u00eatre impos\u00e9es selon un r\u00e9gime r\u00e9el d\u2019imposition. Ces entreprises doivent engager des d\u00e9penses qui auront pour objectif de permettre la r\u00e9alisation d\u2019op\u00e9rations de recherche scientifique ou technique.<\/p>\n<p>La question qui se pose est de savoir si les entreprises qui ont opt\u00e9 pour le r\u00e9gime de taxation au tonnage peuvent b\u00e9n\u00e9ficier du CIR.<\/p>\n<p>Et la r\u00e9ponse est non\u202f! L\u2019administration rappelle que le CIR est r\u00e9serv\u00e9 aux entreprises industrielles, commerciales ou agricoles impos\u00e9es d\u2019apr\u00e8s leur b\u00e9n\u00e9fice r\u00e9el.<\/p>\n<p>Partant de l\u00e0, les d\u00e9penses de recherche et de d\u00e9veloppement \u00e9ligibles au CIR, et prises en compte dans le calcul du cr\u00e9dit d\u2019imp\u00f4t, correspondent aux d\u00e9penses retenues par l\u2019administration fiscale pour la d\u00e9termination du r\u00e9sultat imposable \u00e0 l\u2019imp\u00f4t sur le revenu (IR) ou \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) dans les conditions de droit commun.<\/p>\n<p>Or, le r\u00e9sultat imposable selon le r\u00e9gime optionnel de taxation au tonnage est d\u00e9termin\u00e9 en appliquant un bar\u00e8me exprim\u00e9 en euros et d\u00e9gressif en fonction des quantit\u00e9s de tonnes transport\u00e9es.<\/p>\n<p>Ce r\u00e9sultat est ainsi d\u00e9termin\u00e9 forfaitairement selon les capacit\u00e9s de transport de l\u2019armateur et non d\u2019apr\u00e8s le b\u00e9n\u00e9fice r\u00e9el r\u00e9alis\u00e9 qui, quant \u00e0 lui, serait calcul\u00e9 en fonction de son chiffre d\u2019affaires apr\u00e8s d\u00e9duction des d\u00e9penses effectivement support\u00e9es.<\/p>\n<p>Par cons\u00e9quent, sont donc exclues du champ d\u2019application du CIR les entreprises de transport maritime dont les r\u00e9sultats sont impos\u00e9s selon le r\u00e9gime forfaitaire de la taxation au tonnage.<\/p>\n<p>Il est toutefois pr\u00e9cis\u00e9 que les entreprises de transport maritime qui ont opt\u00e9 pour le r\u00e9gime de la taxation au tonnage peuvent, toutes conditions par ailleurs remplies, b\u00e9n\u00e9ficier du CIR au titre des d\u00e9penses de recherche et de d\u00e9veloppement qu\u2019elles r\u00e9alisent dans le cadre des op\u00e9rations qui ne sont pas \u00e9ligibles au r\u00e9gime de la taxation au tonnage et qui sont impos\u00e9es \u00e0 l\u2019IS dans les conditions de droit commun.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14324-PGP.html\/identifiant=BOI-RES-BIC-000154-20241204\" rel=\"noopener\" target=\"_blank\">Rescrit-Bofip du 4 d\u00e9cembre 2024\u202f: \u00ab\u202fRES &#8211; B\u00e9n\u00e9fices industriels et commerciaux &#8211; R\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4t &#8211; \u00c9ligibilit\u00e9 des entreprises ayant opt\u00e9 pour le r\u00e9gime de taxation au tonnage au cr\u00e9dit d&#8217;imp\u00f4t recherche\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/credit-d-impot-recherche-pour-toutes-les-entreprises-de-transport-maritime\" target=\"_blank\" rel=\"noopener\">Cr\u00e9dit d\u2019imp\u00f4t recherche : pour toutes les entreprises de transport maritime\u202f? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_creditimpotrecherchemaritime.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si les entreprises de transport maritime peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche, qu\u2019en est-il des entreprises de transport maritime qui ont opt\u00e9 pour le r\u00e9gime d\u00e9rogatoire de taxation au tonnage\u202f? Pas si s\u00fbr\u2026<\/p>\n","protected":false},"author":0,"featured_media":11256,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11255","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cr\u00e9dit d\u2019imp\u00f4t recherche\u202f: pour toutes les entreprises de transport maritime\u202f? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/credit-dimpot-recherche-pour-toutes-les-entreprises-de-transport-maritime\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cr\u00e9dit d\u2019imp\u00f4t recherche\u202f: pour toutes les entreprises de transport maritime\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si les entreprises de transport maritime peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche, qu\u2019en est-il des entreprises de transport maritime qui ont opt\u00e9 pour le r\u00e9gime d\u00e9rogatoire de taxation au tonnage\u202f? 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