{"id":3675,"date":"2023-05-16T17:34:29","date_gmt":"2023-05-16T15:34:29","guid":{"rendered":"https:\/\/shop-framinia.mediaeng.it\/formation-4-0\/"},"modified":"2023-12-05T13:09:14","modified_gmt":"2023-12-05T12:09:14","slug":"formation-4-0","status":"publish","type":"page","link":"https:\/\/framinia-academy.com\/fr\/formation-4-0\/","title":{"rendered":"Formation 4.0"},"content":{"rendered":"\t\t
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QU'EST-CE QUE C'EST ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Il s’agit d’un cr\u00e9dit d’imp\u00f4t pour les activit\u00e9s de formation technologique et informatique.<\/p>\n

L’action de cr\u00e9dit d’imp\u00f4t vise \u00e0 inciter les entreprises \u00e0 investir dans la pr\u00e9paration et la formation de leur personnel dans les disciplines num\u00e9riques et technologiques. Elle s’adresse \u00e0 toutes les soci\u00e9t\u00e9s et entreprises r\u00e9sidant en Italie, ind\u00e9pendamment de leur cat\u00e9gorie juridique, de leur domaine d’activit\u00e9 \u00e9conomique, de leur taille et de leurs caract\u00e9ristiques en mati\u00e8re de revenus et de comptabilit\u00e9. Le plan de cr\u00e9dit d’imp\u00f4t est calcul\u00e9 sur le co\u00fbt d’entreprise du personnel impliqu\u00e9 dans la formation et peut \u00eatre utilis\u00e9 comme compensation, via F24, \u00e0 partir de la p\u00e9riode fiscale suivant celle au cours de laquelle les d\u00e9penses sont encourues.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00c0 QUI S'ADRESSE-T-IL ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Le cr\u00e9dit d’imp\u00f4t Formazione 4.0 est une mesure nationale de facilitation destin\u00e9e \u00e0 toutes les entreprises dans le but de stimuler et d’encourager l’investissement dans la formation du personnel sur des sujets technologiques pertinents afin de favoriser la transformation num\u00e9rique. Toutes les entreprises r\u00e9sidentes sur le territoire de l’\u00c9tat, y compris les \u00e9tablissements permanents de non-r\u00e9sidents, sont \u00e9ligibles au cr\u00e9dit d’imp\u00f4t, quels que soient leur forme juridique, leur secteur \u00e9conomique, leur taille et leur r\u00e9gime fiscal de d\u00e9termination des revenus.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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B\u00e9n\u00e9ficiaires<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Toutes les entreprises r\u00e9sidant en Italie peuvent b\u00e9n\u00e9ficier de ce m\u00e9canisme :
– par la forme juridique ;
– par taille d’entreprise ;
– du secteur des entreprises ;
– du r\u00e9gime comptable ;
– la mani\u00e8re dont le revenu est d\u00e9termin\u00e9.<\/p>\n

Les b\u00e9n\u00e9ficiaires comprennent \u00e9galement les entit\u00e9s non commerciales, \u00e0 condition qu’elles exercent des activit\u00e9s commerciales correspondant \u00e0 des revenus d’entreprise. Cela inclut \u00e9galement les consortiums et les r\u00e9seaux de sujets qui, aux fins de l’imp\u00f4t sur le revenu, sont soit des entit\u00e9s commerciales, soit des entit\u00e9s non commerciales. Sont exclues de l’applicabilit\u00e9 de la mesure les entreprises en difficult\u00e9 au sens de l’article 2, paragraphe 18, du r\u00e8glement (UE) no. 651\/2014 et les entreprises soumises \u00e0 des sanctions de d\u00e9ch\u00e9ance en vertu de l’article 9, paragraphe 2, de la Leg. N. 231\/2001.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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TH\u00c8MES ACTIVIT\u00c9S DE FORMATION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Big data et analyse de donn\u00e9es ;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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L’informatique en nuage (cloud) et l’informatique en nuage (fog) ;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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La cybers\u00e9curit\u00e9 ;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Simulation et syst\u00e8mes cyber-physiques ;<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Prototypage rapide ;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Interface homme-machine ;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Robotique avanc\u00e9e et collaborative ;<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Internet des objets et des machines ;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Int\u00e9gration num\u00e9rique des processus d’entreprise ;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Fabrication additive (ou impression tridimensionnelle) ;<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Syst\u00e8mes de visualisation, r\u00e9alit\u00e9 virtuelle (VR) et r\u00e9alit\u00e9 augment\u00e9e (AR).<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Activit\u00e9s de formation \u00e9ligibles<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Les activit\u00e9s de formation sont \u00e9ligibles :<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1) r\u00e9alis\u00e9e pour acqu\u00e9rir ou consolider la connaissance des technologies :<\/p>\n

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  • pr\u00e9vu dans le plan national Enterprise 4.0<\/li>\n
  • appliqu\u00e9es dans des domaines sp\u00e9cifiques (ventes et marketing, technologies de l’information, techniques et technologies de production – pour plus de d\u00e9tails, voir l’annexe A de la loi de finances 2018).<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    2) convenu par des accords collectifs, d’entreprise ou territoriaux, pour les ann\u00e9es 2018 et 2019, d\u00e9pos\u00e9s aupr\u00e8s de l’inspection du travail territoriale (avant la date finale de la \u00ab\u00a0formation\u00a0\u00bb). <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    3) En 2020, il a \u00e9t\u00e9 remplac\u00e9 par une communication \u00e0 envoyer au MEF.
    NB : Les activit\u00e9s de formation r\u00e9alis\u00e9es dans le cadre de la sant\u00e9 et de la s\u00e9curit\u00e9, de la protection de l’environnement et de toute autre r\u00e9glementation en mati\u00e8re de formation obligatoire sont express\u00e9ment exclues.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    D\u00c9PENSES, MESURES ET UTILISATION <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    D\u00e9penses \u00e9ligibles<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Le co\u00fbt pour l’entreprise des employ\u00e9s engag\u00e9s dans des activit\u00e9s de Formazione 4.0, soit en tant qu'\u00a0\u00bbapprenant\u00a0\u00bb, soit en tant qu'\u00a0\u00bbenseignant\u00a0\u00bb ou \u00ab\u00a0tuteur\u00a0\u00bb, limit\u00e9 au nombre d’heures ou de jours de formation, est \u00e9ligible.<\/p>\n

    PERSONNEL EMPLOY\u00c9 : le personnel ayant une relation de travail subordonn\u00e9e, y compris les personnes ayant un contrat \u00e0 dur\u00e9e d\u00e9termin\u00e9e, y compris les apprentis.<\/p>\n

    CO\u00dbT DE L’ENTREPRISE : r\u00e9mun\u00e9ration brute de retenue \u00e0 la source et de cotisations de s\u00e9curit\u00e9 sociale, y compris les indemnit\u00e9s de licenciement cumul\u00e9es, les mois de salaire suppl\u00e9mentaires, les cong\u00e9s pay\u00e9s, etc. cumul\u00e9s pendant les heures de formation et les \u00e9ventuelles indemnit\u00e9s de d\u00e9placement pour les cours hors site.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Mesures de facilitation<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Un cr\u00e9dit d’imp\u00f4t (sur les d\u00e9penses \u00e9ligibles) de 50 % est accord\u00e9 aux micro et petites entreprises dans la limite de
    jusqu’\u00e0 un maximum de 300 000,00 \u20ac, 40 % pour les entreprises moyennes jusqu’\u00e0 un maximum de 250 000,00 \u20ac, et
    30 % pour les grandes entreprises jusqu’\u00e0 un maximum de 250 000,00 \u20ac.<\/p>\n

    Pour toutes les entreprises, sans pr\u00e9judice des plafonds annuels, la mesure de prime est port\u00e9e \u00e0 60 % dans le cas o\u00f9 les b\u00e9n\u00e9ficiaires des activit\u00e9s de formation \u00e9ligibles rel\u00e8vent des cat\u00e9gories de travailleurs d\u00e9favoris\u00e9s ou tr\u00e8s d\u00e9favoris\u00e9s, telles que d\u00e9finies par le d\u00e9cret du minist\u00e8re du Travail et des Politiques sociales du 17 octobre 2017.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Utilisation des cr\u00e9dits<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Il ne peut \u00eatre utilis\u00e9 que pour la compensation (d\u00e9cret l\u00e9gislatif 241\/97, art. 17) avec mod. F24, soumis
    par les canaux t\u00e9l\u00e9matiques de l’AdE, \u00e0 partir de la p\u00e9riode fiscale suivant celle au cours de laquelle elles sont
    les co\u00fbts encourus.
    L’utilisation effective du cr\u00e9dit d’imp\u00f4t est subordonn\u00e9e \u00e0 la condition que l’entreprise ne fasse pas l’objet de sanctions de d\u00e9ch\u00e9ance et qu’elle soit en conformit\u00e9 avec les r\u00e8gles de s\u00e9curit\u00e9 du travail et le paiement des cotisations de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance.
    Elle doit \u00eatre indiqu\u00e9e dans la d\u00e9claration de revenus pour la p\u00e9riode fiscale.
    Il ne contribue pas \u00e0 la formation de la base imposable de l’Ires\/Irpef et de l’Irap, ni \u00e0 la d\u00e9ductibilit\u00e9 au prorata des charges d’int\u00e9r\u00eat et \u00e0 la d\u00e9ductibilit\u00e9 g\u00e9n\u00e9rale.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Notre soutien<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    Structure de d\u00e9veloppement et de formation<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Identification des cours, des conf\u00e9renciers et des apprenants \u00e0 former selon le minist\u00e8re du d\u00e9veloppement \u00e9conomique – Mise.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"Cosa\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    D\u00e9claration de cr\u00e9dit d’imp\u00f4t<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Les d\u00e9penses li\u00e9es \u00e0 la formation des employ\u00e9s seront d\u00e9clar\u00e9es et le montant du cr\u00e9dit d’imp\u00f4t sera d\u00e9termin\u00e9.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    Certification Asseveration<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Gr\u00e2ce \u00e0 l’un de nos auditeurs agr\u00e9\u00e9s, nous fournirons l’affidavit du cr\u00e9dit d’imp\u00f4t qui peut \u00eatre compens\u00e9 par l’entreprise dans le F24.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    QU’EST-CE QUE C’EST ? Il s’agit d’un cr\u00e9dit d’imp\u00f4t pour les activit\u00e9s de formation technologique et informatique. L’action de cr\u00e9dit d’imp\u00f4t vise \u00e0 inciter les entreprises \u00e0 investir dans la […]<\/p>\n","protected":false},"author":1,"featured_media":3800,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":"","_tec_slr_enabled":"","_tec_slr_layout":""},"class_list":["post-3675","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nFormation 4.0 - Framinia Academy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/framinia-academy.com\/fr\/formation-4-0\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Formation 4.0 - Framinia Academy\" \/>\n<meta property=\"og:description\" content=\"QU’EST-CE QUE C’EST ? 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