Knowledge of professional environments

Taxation of research, an asset for a doctor in business

Context & objective

With mechanisms such as the Research Tax Credit or the status of Young Innovative Company, the Research and Development activities of companies can be supported by the State. Unevenly known and mastered by companies, these systems can nevertheless facilitate the pursuit of careers for doctoral students and doctors in R&D in the private sector. Trained in Research and by Research, the doctors are legitimate by their expertise and their methodological skills to support companies. Without needing to be specialists, doctors who master the issues and main mechanisms of these devices benefit from a major advantage when they apply for an R&D position in a company.

> Understand the current budgetary and financial functioning of a company (deadlines, taxation, key concepts, etc.)

> Know the panorama of private research support systems in France and Europe

> Master the main operating mechanisms of the Young Innovative Company status, the Research Tax Credit and the "first permanent contract of a young doctor" advantage

Program

Module 1: The main budgetary mechanisms in the life of a company

·  Introduction to the business world

·  Turnover, expenses, contribution, balance sheet etc. : some key concepts

 

Module 2: Overview of French and European public support schemes for research and innovation in business

·  Knowledge society and economy

·  Public research and innovation policies in Europe

·  Focus on France: R&D support schemes for the private sector

·  The role of doctors in innovation

 

Module 3: The Research Tax Credit

·  Corporation tax and tax credit

·  The CIR: presentation of terms and examples

·  Tax ruling and research project: same fight!

·  The Frascati Handbook

·  Focus on the tax benefit "first permanent contract of a young doctor"

·  Practical case studies

·  Make the CIR an ally for its recruitment

 

Module 4: The Young Innovative Company status

·  Principle and interest

·  Access criteria and terms

·  The rescript procedure

·  Practical case studies

Pedagogical tools and methodology

Great place left for the exchange of experiences and questions; Practical exercises after each theoretical contribution, on the basis of an educational booklet designed to illustrate the devices presented with reference examples; Tool sheet summarizing the main aspects of the training.

Public

Permanent researchers

Practical arrangements

Duration: 1 day

Number of participants: Up to 12 participants

Training courses

Before: Discovering and accessing R&D professions - Convincing recruiters within the framework of recruitment forums