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Toutefois, l’instrument fiscal permet encore de trouver des marges de manœuvre, à condition qu’il ne soit pas assimilé à un e subvention pénalisant les entreprises étrangères, ou qu’il ne relève pas du régime des aides d’État. Alors que la balance commerciale de la France se dégrade chaque année, atteignant un déficit abyssal de 164 milliards d’euros e n 2022, il est urgent de conditionner les facilités fiscales, et notamment les c ré d i t s d’impôts, afin que ces derniers servent enfin à privilégier la souveraineté et la prospérité de la France à long terme. Instauré en 1983 pour favoriser les efforts de recherche et d’i nnovation des entreprises françaises, le CIR constitue une niche fiscale lourde pour les finances publiques (plus de 6 milliards d’euros par an), dont l’efficacité sur le niveau de dépenses liées à la recherche est régulièrement remise en cause. Comme le constate le rapport de France Stratégie de 2021, le crédit impôt recherche en France est le plus généreux des dispositifs fiscaux d’aides à la recherche et au développement des pays de l’OCDE. La France est actuellement considérée comme le pays où le poids relatif de l’ensemble des aides à la R & D privée par rapport a u PIB est le plus élevé. Pour les seules aides ","articles":[{"num":"unique","extrait":"Après le 4° du II de l’article 199 ter B du code général des impôts, il est inséré un 5° ainsi rédigé : « 5° Les sociétés ainsi que, le cas échéant, leurs filiales et la société mère, qui, à compter du 1 er janvier 2024, délocalisent ou transfèrent volontairement à l’étranger une partie ou la totalité de leur activité, impliquant une fermeture ou une forte réduction de l’activité d e sites en France, et une diminution du nombre d’emplois de l’entreprise e n France, remboursent aux organismes de recouvrement le montant de la réduction perçue au titre du présent article au titre des trois exercices précédents, et perdent le bénéfice de la réduction définie au présent article pour une durée de trois ans. »"}],"pdfUrl":"https://www.assemblee-nationale.fr/dyn/16/textes/l16b1470_proposition-loi.pdf","pdfPages":null},"dispositionsVersion":6},"stade":{"cle":"depose","etiquette":"Déposé, non adopté à ce jour","phrase":"Ce texte a été déposé le 4 juillet 2023. Il n'a pas été adopté à ce jour : ce n'est pas la loi.","garde":"Ce résumé décrit ce que le texte propose. Ce n'est pas le droit en vigueur."},"linkedScrutins":[],"hasEnjeu":true,"hasDisp":true,"hasVotes":false,"hasOu":true,"themeLabels":{},"themesTexte":[],"nAmdtDeposes":null,"amdtIdx":null,"amdtDivisions":null,"amdtVotes":null,"aepDeps":{},"aepGroupes":[],"amdtCount":0,"status":{"kind":"caduque","label":"Caduque","sub":"Déposé sous la 16e législature, ce texte n'a pas abouti avant la fin de la législature (9 juin 2024). 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