Thus the coe icient would be inclined to 1

The head o State comes to un eil his plan o stimulus or the economy. Some o the measures announced are particularly companies:

Pre-payment o taxes or businesses

Tax - exceptionally in 2009, the surplus o payment o corporation tax that companies ha e, i any, paid in 2008 their would be paid beginning in January 2009. -In the same logic, the reports back de icits o taxes on corporations would be reimbursed in ad ance. Thus, companies which, a ter ha ing been recipients, ind themsel es de icit and then ha e a corporate tax debt, could be repaid immediately, without waiting or the normal 5 year period.

Reminder: the report behind the de icits or "carry-back" system allows companies to charge their de icit in the year-end on the bene its o the 3 years preceding the loss-making exercise and gi es rise to a claim on the Treasury Board corresponding to the excess o tax pre iously paid. This debt is normally repayable at the end o a period o 5 years when it was not used in this period or the payment o corporate income tax.

Tax credit research except or young inno ati e enterprises and "gazelles" or which the research tax credit re und is immediate, the companies which were able to attribute the claim related to this tax credit on their income tax normally wait 3 years or its re und. To impro e cash low o enterprises, it is there ore planned to prepay claims that these companies hold on the State in respect o the research tax credit. Thus, the debts o the State in respect o the research tax credit due or the years prior to 2009 would be ully rendered at the beginning o next year.

AT the debt on the condition that companies can hold when they were charged more AT that they ha e to ha e collected could option, them be repaid on a monthly basis and also each quarter. This school would be open to all companies subject to the normal real scheme o taxation.

Accelerated depreciation so that companies can amortize their goods and equipment more quickly, it is proposed an increase o hal a percentage point rom the digressi e depreciation coe icients. Thus, the coe icient would be inclined to 1.75 or goods with the normal period o use o 3 or 4 years, 2.25 or the assets o which this is 5 or 6 years and 2.75 or the property including the duration o use exceeds 6 years.

Note: these tax measures to support business acti ity would add to the already announced exemption o business tax or in estments carried out between October 23, 2008 and 1 January 2010. Exemption rom charges or hiring in the TPE

Small businesses o less than 10 employees which new hires starting 2009 will would be exempt rom all o the employer costs or wages corresponding to the minimum wage paid to these employees. This assistance would then be degressi e and would lapse 1.6 Smic.

Di erential case

To speci ically support the automoti e sector, it is planned to increase the amount o the super bonus which can bene it o a clean ehicle buyers who put their old car to the rebus. This premium bene it purchasers o new ehicles emitting less than 160 g CO2 / km against 130 g in the current de ice. It would increase rom 300 to 1,000 and would in ol e cars 10 years instead o 15 currently. In addition, it would be extended to pro essionals who acquire a light utility ehicle. This measure would apply rom December 4, 2008 and until the end o 2009.

In practice: decrees or instructions published be ore the end o the year should allow the implementation o some o these de ices. Other measures would be incorporated in the budget or 2008 collecti e or an amending inance Act which should be presented at the irst Council o Ministers o January 2009.