4. How to benefit from direct public support for business R&D?
The research tax credit (crédit d'impôt recherche - CIR) and its extension, through the innovation tax credit (crédit d'impôt innovation - CII), as well as the status of young innovative company (jeune entreprise innovante - JEI) are the main tax measures specific to innovation.
4.1 Research tax credit (CIR)
This is a tax reduction calculated on the basis of R&D expenditure incurred by companies. It is therefore a tax incentive designed to support and encourage the R&D efforts of companies, whatever their sector of activity, size or organization:
increase the competitiveness of France's production base;
strengthen the competitiveness of companies through research and...
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