Question 5756 — corporate tax

Summary

Mr. Thomas Lam questions the Minister of the Economy, Finance and Industrial and Digital Sovereignty on the unfairness of the research tax credit (CIR) which disproportionately benefits large companies to the detriment of SMEs. Initially designed as an instrument to support innovation, the CIR today raises questions about its cost/effectiveness ratio in an increasingly restricted budgetary context. More In particular, numerous studies point to the lack of targeting of tax reductions according to the size of the beneficiary companies, with a report from the Montaigne Institute even mentioning “distortionary effects which act in favor of large companies to the detriment of SMEs”. In fact, the first fifty beneficiary companies capture half of the total CIR debt while SMEs, which represent 91% of beneficiaries, total less than 32% of the credits. This situation raises even more questions as the effectiveness of the CIR is observed in an inversely proportional manner to the size of the companies: the smaller the companies, the greater the incentive effect. Thus, for each euro of tax assistance received, companies with less than fifty employees invest more than 1.40 euros in R and D, a figure which drops to a meager 0.40 euro for large companies. Real questions of distortion of competition therefore arise as the positive effects of these tax reductions decrease as the size of the beneficiary company increases. For all these reasons, he wishes to know what the Government intends to do in order to guarantee a fairer contribution from the CIR, guaranteeing on the one hand a greater incentive for innovation whatever the size of the beneficiary company and on the other hand canceling out the distorting effects of competition which penalize SMEs.

Machine translation from French. The official text remains authoritative.

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