Les statuts fiscaux particuliers | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L'administration fiscale a cr\u00e9\u00e9 des statuts fiscaux particuliers pour revitaliser des zones g\u00e9ographiques ou soutenir des projets innovants\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les statuts fiscaux particuliers | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"L'administration fiscale a cr\u00e9\u00e9 des statuts fiscaux particuliers pour revitaliser des zones g\u00e9ographiques ou soutenir des projets innovants\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2013-08-20T09:00:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-29T13:55:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/11\/plus-value-immobiliere-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"616\" \/>\n\t<meta property=\"og:image:height\" content=\"226\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Les statuts fiscaux particuliers\",\"datePublished\":\"2013-08-20T09:00:15+00:00\",\"dateModified\":\"2025-07-29T13:55:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/\"},\"wordCount\":790,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/11\/plus-value-immobiliere-1.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/\",\"url\":\"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/\",\"name\":\"Les statuts fiscaux particuliers | Blog Valoxy - 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{"id":5833,"date":"2013-08-20T11:00:15","date_gmt":"2013-08-20T09:00:15","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=5833"},"modified":"2025-07-29T15:55:11","modified_gmt":"2025-07-29T13:55:11","slug":"statuts-fiscaux-particuliers","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/statuts-fiscaux-particuliers\/","title":{"rendered":"Les statuts fiscaux particuliers"},"content":{"rendered":"

Afin de revitaliser certaines zones g\u00e9ographiques, soutenir les projets de cr\u00e9ation d\u2019entreprises<\/strong> innovantes, soulager les PME, l\u2019administration fiscale propose des statuts fiscaux particuliers, des r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4ts et de taxes diverses<\/span><\/p>\n

Valoxy, cabinet d’expertise comptable dans les Hauts de France fait le point<\/p>\n

\n
sur les aides possibles,<\/li>\n
sur les conditions requises pour en profiter lors d\u2019une cr\u00e9ation d\u2019entreprise.<\/li>\n<\/ul>\n
La zone franche est-elle toujours int\u00e9ressante ?
\n<\/b><\/h3>\n
Le dispositif zone franche urbaine (ZFU) comprend 5 exon\u00e9rations fiscales et sociales au profit des entreprises de moins de 50 salari\u00e9s.<\/span> Cela se traduit par une exon\u00e9ration sur 5 ans, puis une d\u00e9gressivit\u00e9 en fonction de la taille de l\u2019entreprise (de 3 \u00e0 9 ans) :<\/p>\n
\n
E $\"cr\u00e9ation$ xon\u00e9ration d\u2019imp\u00f4t soci\u00e9t\u00e9 ou d\u2019imp\u00f4t sur le revenu dans la limite de 100\u00a0000 \u20ac de base taxable par an, (privil\u00e9giez l\u2019imp\u00f4t sur le revenu avant de basculer \u00e0 l\u2019IS)<\/li>\n
Exon\u00e9ration\n
\n
de la CET<\/li>\n
de la Taxe Fonci\u00e8re<\/li>\n
des charges sociales dans la limite de 1.4 fois le SMIC et de mani\u00e8re d\u00e9gressive jusqu\u2019\u00e0 2 fois le SMIC<\/li>\n
des cotisations maladie et maternit\u00e9 (RSI)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Ces exon\u00e9rations sont notamment subordonn\u00e9es \u00e0 l\u2019implantation de l\u2019entreprise dans la ZFU et d\u2019une embauche sur deux dans la zone.<\/p>\n
Qu\u2019est-ce que les ZRR ?
\n<\/b><\/h3>\n
Il s\u2019agit de zones de revitalisation rurales, qui sont des zones en difficult\u00e9 notamment du fait d\u2019une faible densit\u00e9 d\u00e9mographique.<\/span><\/p>\n
Exon\u00e9ration fiscale<\/span> pour les cr\u00e9ations d\u2019entreprise : 100 % pendant deux ans, 75 % la troisi\u00e8me ann\u00e9e, puis 50 % et 25 % (dans la limite de 10 000 \u20ac annuel).<\/p>\n
Exon\u00e9ration sociale<\/span> pour les embauches dans la limite de 50 salari\u00e9s pendant 12 mois, sous certaines conditions.<\/p>\n
Seules les cr\u00e9ations d\u2019entreprise<\/strong> peuvent b\u00e9n\u00e9ficier du dispositif ZRU\/ZRR.<\/span><\/p>\n
D\u00e8s que le projet d\u2019implantation de votre cr\u00e9ation d\u2019entreprise est lanc\u00e9, v\u00e9rifiez bien que vous \u00eates en ZRR ou en ZRU ! Il ne faut pas r\u00e9agir trop tard !<\/p>\n
La JEI, facile \u00e0 mettre en place ?
\n<\/b><\/h3>\n
Les jeunes entreprises innovantes (JEI) sont des PME de moins de 8 ans qui consacrent plus de 15 % de leurs d\u00e9penses en frais de recherche.<\/span> La soci\u00e9t\u00e9 doit \u00eatre d\u00e9tenue par des personnes physiques de mani\u00e8re directe ou indirecte \u00e0 plus de 50 %. L\u2019activit\u00e9 doit \u00eatre nouvelle, la cr\u00e9ation d\u2019entreprise doit avoir \u00e9t\u00e9 effectu\u00e9e moins de 8 ans avant la demande de JEI. Sous ces conditions, vous pouvez alors b\u00e9n\u00e9ficier d\u2019exon\u00e9rations fiscales et sociales.<\/p>\n
Exon\u00e9rations fiscales\u00a0pour les JEI :<\/span><\/h3>\n
\n
Exon\u00e9ration d\u2019imp\u00f4t pendant un an puis exon\u00e9ration de 50 % lors de la deuxi\u00e8me ann\u00e9e,<\/li>\n
Exon\u00e9ration CET et de taxe fonci\u00e8re pendant 7 ans sur d\u00e9lib\u00e9ration des collectivit\u00e9s locales.<\/li>\n<\/ul>\n
\u00a0 $\"cr\u00e9ation$ <\/p>\n
Exon\u00e9rations sociales\u00a0patronales :<\/span><\/h3>\n
Pour les chercheurs, techniciens et gestionnaire de projet R&D il y a une exon\u00e9ration des cotisations patronales d\u2019assurance maladie dans la limite de 4.5 fois le SMIC pendant 8 ans maximum<\/span> (3 ans \u00e0 taux plein puis d\u00e9gressivit\u00e9 de 80 % la 4^{\u00e8me<\/sup> ann\u00e9e \u00e0 50 % la septi\u00e8me ann\u00e9e).<\/p>\n}
Pour optimiser les exon\u00e9rations, renseignez-vous sur les statuts fiscaux particuliers aupr\u00e8s de votre expert-comptable d\u00e8s la cr\u00e9ation d\u2019entreprise.<\/p>\n
Afin d\u2019\u00e9viter tout redressement nous vous conseillons la proc\u00e9dure de rescrit aupr\u00e8s de l\u2019administration fiscale. Dans cette d\u00e9marche aussi nous vous recommandons de le faire d\u00e8s votre cr\u00e9ation d\u2019entreprise. Et faites-vous aider par votre expert-comptable.<\/p>\n
Le CIR pour qui et comment ?
\n<\/b><\/h3>\n
Les entreprises impos\u00e9es sous le r\u00e9gime r\u00e9el peuvent b\u00e9n\u00e9ficier du cr\u00e9dit imp\u00f4t recherche \u00e0 partir du moment o\u00f9 elles r\u00e9alisent des op\u00e9rations de recherche au sens fiscal du terme<\/span> (recherche fondamentale, recherche appliqu\u00e9e, d\u00e9veloppement exp\u00e9rimental). Le montant du CIR s’\u00e9l\u00e8ve \u00e0 30 % du montant des d\u00e9penses engag\u00e9es dans le cadre d\u2019un projet de recherche. Un nouveau cr\u00e9dit d\u2019imp\u00f4t pour les d\u00e9penses d\u2019innovations (conception de prototype de nouveau produit, de pilotes) est en place depuis le 1^{er<\/sup> janvier 2013.<\/p>\n}
Le montant du \u00ab\u00a0cr\u00e9dit imp\u00f4t innovation\u00a0\u00bb est de 20 % des d\u00e9penses engag\u00e9es dans la limite de 400\u00a0000 \u20ac de d\u00e9penses.<\/span><\/p>\n
Si vous avez un doute sur l\u2019\u00e9ligibilit\u00e9 de vos recherches, pensez au rescrit en interrogeant directement l\u2019administration.<\/p>\n
Vous souhaitez plus d\u2019informations sur les zones \u00e0 statuts fiscaux particuliers ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n
\n
Zone franche : quels avantages ?<\/span><\/a><\/span><\/li>\n
Les exon\u00e9rations de charges en (ZFU)<\/span><\/a><\/span><\/li>\n
Emplois Francs : dispositif d\u2019aide \u00e0 l\u2019embauche<\/span><\/a><\/span><\/li>\n
Emplois francs : ouverture du nouveau dispositif au 1er avril 2018<\/span><\/a><\/span><\/li>\n
Zones Franches Urbaines : mode de calcul et dur\u00e9e des exon\u00e9rations sociales<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
Afin de revitaliser certaines zones g\u00e9ographiques, soutenir les projets de cr\u00e9ation d\u2019entreprises innovantes, soulager les PME, l\u2019administration fiscale propose des statuts fiscaux particuliers, des r\u00e9ductions et cr\u00e9dits d\u2019imp\u00f4ts et de taxes diverses Valoxy, cabinet d’expertise comptable dans les Hauts de…<\/p>\n","protected":false},"author":1,"featured_media":5571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-5833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nLes statuts fiscaux particuliers | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L'administration fiscale a cr\u00e9\u00e9 des statuts fiscaux particuliers pour revitaliser des zones g\u00e9ographiques ou soutenir des projets innovants\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les statuts fiscaux particuliers | Blog Valoxy - 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