Deadweight
Planned research may receive aid without new activity.
Tax reform · Plan de Rupture
6.07 — Reform the research tax credit for SMEs and mid-caps
The measure aims to focus support on SMEs and mid-caps and must state whether this means a higher rate, faster refunds, a cap or simpler controls.
What the Plan proposes
Plan source: 2 milliards d’euros par an annoncés dans le Plan. The title and stated effect are preserved from the public edition; this page adds an initial legal and operational architecture for expert review.
The measure aims to focus support on SMEs and mid-caps and must state whether this means a higher rate, faster refunds, a cap or simpler controls.
Status: structured civic prototype requiring expert review before filing or implementation.
Current system
The CIR uses common eligible-expense rules and rate bands. SME, mid-cap and group definitions require precision.
Implementation path
- Define beneficiariesSet staff, turnover, independence and consolidation rules.
- Choose the leverRate, refund, advance, cap or simplified control.
- Prevent artificial SMEsConsolidate groups and dependency links.
- Evaluate additionalityMeasure research genuinely created by the support.
Key risks
Control
Simplification must not admit non-research costs.
Cash flow
Refund timing matters for young companies.
Thresholds
Cliff effects may discourage growth.
Indicators to publish
| Indicator | Before | After | Purpose |
|---|---|---|---|
| Scope and population | Baseline | Annual value | Prevent perimeter changes |
| Budget effect | Estimate | Cash collected or spent | Separate promise from execution |
| Transition cost | Disclosed | Multi-year tracking | Calculate net effect |
| Appeals and errors | Initial rate | Corrected rate | Protect rights |
Updated doctrine: residual CIR reform becomes phase-out
Measure 6.07 is no longer interpreted as preserving a special CIR for SMEs and mid-caps. It becomes the legal transition layer of the full phase-out: treatment of existing claims, closure of linked rules and coordination with the new general 15–30% profit-tax schedule.
The policy objective is to replace an expertise-intensive tax expenditure with lower, simpler and more predictable general taxation rather than recreating another credit under a different name.