{"id":5468,"date":"2021-11-26T01:25:00","date_gmt":"2021-11-26T00:25:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/cest-lhistoire-dune-entreprise-qui-na-pas-la-meme-calculette-que-ladministration-fiscale\/"},"modified":"2021-11-26T01:25:00","modified_gmt":"2021-11-26T00:25:00","slug":"cest-lhistoire-dune-entreprise-qui-na-pas-la-meme-calculette-que-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/la-petite-histoire-du-jour\/cest-lhistoire-dune-entreprise-qui-na-pas-la-meme-calculette-que-ladministration-fiscale\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une entreprise qui n\u2019a pas la m\u00eame calculette que l\u2019administration fiscale\u2026"},"content":{"rendered":"<div>\n<p class=\"title\">C\u2019est l\u2019histoire d\u2019une entreprise qui n\u2019a pas la m\u00eame calculette que l\u2019administration fiscale\u2026<\/p>\n<p>Une soci\u00e9t\u00e9 engage des d\u00e9penses de recherche et de d\u00e9veloppement (R&amp;D) et, pour calculer le montant de son cr\u00e9dit d\u2019imp\u00f4t recherche, prend en compte, notamment, les r\u00e9mun\u00e9rations des personnes affect\u00e9es aux op\u00e9rations de R&amp;D, ainsi que les charges sociales correspondantes&#8230;<\/p>\n<p>Mais pas toutes les charges sociales, rappelle l\u2019administration fiscale qui lui refuse la prise en compte des sommes vers\u00e9es au titre de la contribution additionnelle de solidarit\u00e9 pour l&#8217;autonomie, de la taxe sur les contributions patronales de pr\u00e9voyance, des versements au fonds national d&#8217;aide au logement et des subventions au comit\u00e9 social et \u00e9conomique. Pour elle, parce qu\u2019il ne s\u2019agit pas de cotisations sociales \u00ab obligatoires \u00bb, elles ne sont pas prises en compte pour le calcul du cr\u00e9dit d\u2019imp\u00f4t\u2026<\/p>\n<p>Ce que confirme le juge : ne doivent \u00eatre pris en compte que les cotisations aux r\u00e9gimes obligatoires de s\u00e9curit\u00e9 sociale, ainsi que les versements destin\u00e9s \u00e0 financer les garanties collectives compl\u00e9mentaires.<\/p>\n<p><\/p>\n<p class=\"sources\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038657053\/\" target=\"_blank\" rel=\"noopener\">Arr\u00eat du Conseil d\u2019Etat du 19 juin 2019, n\u00b0 413000<\/a><\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a><\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/calculprevoyance.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mt5\">C\u2019est l\u2019histoire d\u2019une entreprise qui n\u2019a pas la m\u00eame calculette que l\u2019administration fiscale\u2026<\/div>\n","protected":false},"author":0,"featured_media":4243,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5468","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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