Cuestionario - Impuesto Selectivo Al Consumo - Grupo 7

 

  SBFTCYPFANA BN@FEBNM NSQÐBEKN AC JEBASYNP DN@SMQNA AC @FCB@FNP C@EBÐKF@NP, NAKFBFPQYNQFTNP V @EBQNIMCP

 Nsflbnturn7 Nakfbfstrn`fðb Qrfiutnrfn Pc``fðb7 ?0>?>1?14 Hntjcrfbc Bf`emc Lebznmcs Lebznmcs ‐ 9?>1>??140: Bcrcn acm Pem @ruz Yekîb ‐ 9?>4>??3?0>99> Knr`cmn Gn`hcmfbc @ruz _crcfrn - 9?>:>???3:>?093.  µ@uîbae duc puimf`nae mn prfkcrn mcy ac fkpucstes scmc`tfves nm `ebsuke5 Y- Duc puimf`nae cb cm Afnrfe Edf`fnm Mn Ln`ctn Be 90, ?%

9??0

>?%

Cb nacmnbtc

>?%

Kcr`nb`ëns77 Kcr`nb`ëns @ucstfebnrfe Yclmnkcbte pnrn mn npmf`n`fðb7 >.  ^uc sflbfdf`n @FD, ANF, F_@, FP@, FPT, K, _TA, _TD, _TK. >. @FD7 @este, Pclure y Dmctc

 

9. ANF7 Acrc`jes Nrnb`cmnrfes n mn Fkpertn`fðb 0. FK_SCPQE _YEAS@@FÐB V @EBPSKE (F_@)7 n. Cm Fkpucste Cspc`ëdf`e ×bf`e seirc cm @ebsuke ac @flnrrfmmes8 i. Fkpucste n mn _reau``fðb Bn`febnm c Fkpertnan ac Icifans Lnscesns, Icifans Nm`ejðmf`ns y etrns Icifans _rcpnrnans e Dcrkcbtnans8 `. Cm Fkpucste _reau``fðb y @ebsuke seirc cm Nm`ejem ctëmf`e sfb acsbnturnmfznr `eb lrnae nm`ejðmf`e vemukætrf`e supcrfer e flunm n :?%8 y, a. Cm Fkpucste _reau``fðb y @ebsuke seirc cm nm`ejem ctëmf`e y nm`ejem acsbnturnmfznae ac `unmqufcr lrnaun`fðb. 1. F_@7 Fkpucste _reau``fðb y @ebsuke 3. FP@7 Fkpucste Pcmc`tfve nm @ebsuke 4. FPT7 Fkpucste Peirc Tcbtn ?. _TK7 _rc`fe ac Tcbtn Knyerfstn 3.  µ^ufæbcs cstîb cxcbtes acm Fkpucste Pcmc`tfve nm @ebsuke5 YY- Cstîb  Cstîb cxcbtes ac cstc fkpucste7 n)  Mns kcr`nb`ëns quc sc fbtcrbcb nm tcrrfterfe bn`febnm ac n`ucrae `eb cm rælfkcb ac fkpertn`fðb tckpernm. i)  Mn cxpertn`fðb ac `ebderkfana n mn derkn y `ebaf`febcs quc cstnimcz`nb cm Yclmnkcbte. `)  Mns kcr`nb`ëns quc sc rcdfcrcb nm fb`fse n), i), `), a) acm Nrtë`ume >3 ac mn Mcy acm Fkpucste seirc Tcbtns. 4.  µ@uîm cs mn insc fkpebfimc pnrn preau`tes fkpertnaes5 YY- Cm  Cm fkpucste scmc`tfve nm `ebsuke npmf`nimc n mes preau`tes fkpertnaes sc `eirnrî teknbae `eke insc cm kebte quc rcsumtc ac suknrmc nm suknrmc nm vnmer @FD mes

 

acrc`jes nrnb`cmnrfes kîs cm scrvf`fe nakfbfstrntfve naunbnm. Mn `fdrn quc nsë sc eitcbln sc npmf`nrî per cm afcz per `fcbte (>?%). ?) aëns jîifmcs nm kcs n quc `errcspeban mn ac`mnrn`fðb.

 

>?. µAðbac µAðbac sc cdc`tunrî cm pnle ac cstc fkpucste5 YY-   Pc cdc`tunrî cb cm Inb`e @cbtrnm ac Jebaurns, sus nlcb`fns e cb mns Edf`fbns ac Dfbnbzns quc actcrkfbc mn Afrc``fðb Cgc`utfvn ac Fblrcses. Cb cm `nse ac fkpertn`febcs, cm fkpucste sc `eirnrî nm mfqufanrsc mn rcspc`tfvn pðmfzn.

>>. µ^uæ µ^uæ mcs su`cac n mes fbdrn`tercs ac cstn mcy5 YY- N  N mes fbdrn`tercs ac cstn Mcy, mcs scrî npmf`nimcs mns afspesf`febcs `ebtcbfans cb cm @npëtume TFFF, fbdrn``febcs y snb`febcs ac mn Mcy ac Fkpucste seirc Tcbtns.

>9. µN µN quæ qucanb sugctes mes vcjë`umes lrnvnaes `eb cm Fkpucste scmc`tfve nm `ebsuke5 YY-   Mes vcjë`umes lrnvnaes `eb cm Fkpucste Pcmc`tfve nm @ebsuke qucanb sugctes nm lrnvnkcb ac mn sflufcbtc knbcrn7 >)  Cb mns fkpertn`febcs e `ekprn ac vcjë`umes bucves cb pmnzn7 n)  Jnstn @unrcbtn y `fb`e Kfm Aðmnrcs (SP$. 13,???.??) Tnmer @FD, afcz per `fcbte (>?%). i)  Ac @unrcbtn y `fb`e Kfm Aðmnrcs Sb @cbtnve ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. 13,???.?>) n Pcscbtn Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. 4?,???.??) Tnmer @FD, vcfbtc per `fcbte (9?%)  

`) Ac Pcscbtn Kfm Aðmnrcs Sb @cbtnve ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. 4?,???.?>) n @fcb Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. >??,???.??) Tnmer @FD, `unrcbtn per `fcbte (1?%) a)  Ac @fcb Kfm Aðmnrcs Sb @cbtnve ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. >??,???.?>) n @fcb Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. >??,???.??) Tnmer @FD cb nacmnbtc, scscbtn per `fcbte (4?%) 9)  Cb mns fkpertn`febcs e `ekprn ac vcjë`umes usnaes7 n)  Jnstn Pfctc Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. ?%).

 

i)  Ac Pfctc Kfm Aðmnrcs Sb @cbtnve ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. ) n Afcz Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. >?,???.??) Tnmer @FD, qufb`c per `fcbte (>3%) `)  Ac Afcz Kfm Aðmnrcs Sb @cbtnve ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. >?,???.?>) n Tcfbtc Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. 9?,???.??) Tnmer @FD, vcfbtc per `fcbte (9?%) a)  Ac Tcfbtc Kfm Aðmnrcs Sb @cbtnve ac mes Cstnaes Sbfaes ac Nkærf`n (SP$ 9??,???.?>) n @fb`ucbtn Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. 3?,???.??) Tnmer @FD, trcfbtn per `fcbte (0?%) c)  Ac @fb`ucbtn Kfm Aðmnrcs Sb @cbtnve ac mes Cstnaes Sbfaes ac Nkærf`n (SP$ 3?,???.?>) n @fcb Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. >??,???.??) Tnmer @FD, `unrcbtn y `fb`e per `fcbte (13%)8 y, d)  Ac @fcb Kfm Aðmnrcs Sb @cbtnve ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. >??,???.?>) n @fcb Kfm Aðmnrcs ac mes Cstnaes Sbfaes ac Nkærf`n (SP$. >??,???.??) Tnmer @FD cb nacmnbtc, scscbtn per `fcbte (4?%). >0. µCb µCb quæ kekcbte be scrîb npmf`nimcs mes lrnvîkcbcs cstnimc`faes cb cm Nrtë`ume 9? ac mes Fkpucstes Pcmc`tfves nm @ebsuke5 YY-   Mes lrnvîkcbcs cstnimc`faes cb cstc nrtë`ume be scrîb npmf`nimcs, `unbae mes fbtcrcsnaes cb naqufrfr vcjë`umes bucves juifcscs acpesftnae cb mn Ckprcsn Afstrfiufaern mclnmkcbtc cstnimc`fans cb cm pnës, sukns ac afbcre cb lnrnbtën per tnm prekcsn ac `ekprn, sfckprc y `unbae cstc `ekprekfse sc juifcsc `ebtrnëae nbtcs ac cbtrnr cb vflcb`fn cm prcscbtc Ac`rcte.

>1. µ^uæ µ^uæ tfpe ac vcjë`umes qucanb cxcbtes acm pnle ac cstc fkpucste5 YY-   ^ucanb cxcbtes acm pnle ac cstc fkpucste mes vcjë`umes jëirfaes, quc utfmf`cb afdcrcbtcs tfpes ac `ekiustfimc nmtcrbntfves y cmc`trf`fana.

 

>3. µ^uæ µ^uæ cs C`etnsn5 YY- Cs  Cs mn Qnsn quc sc acic pnlnr cb cm kekcbte ac mfqufan`fðb y pnle ac mn Ac`mnrn`fðb ×bf`n Naunbcrn (ASN), cs ac`fr cs mn Qnsn quc acicrî pnlnrsc per ubn semn vcz nm kekcbte ac fkpertnr ub vcjë`ume usnae. µ@ðke sc npmf`n mn C`etnsn5 >4. µ@ðke YY-   Pc npmf`n ac n`ucrae nm vnmer ac `ekprn acm vcjë`ume fkpertnae ac mn sflufcbtc derkn7 Ac $>.?? n $>3,???.?? sc pnlnb M. 3,???.?? Ac $>3,???.?> n $ 93,???.?? sc pnlnb M. cb nacmnbtc sc pnlnb M. >?,???.?? >? nþes ac use y nuteketercs ac `nrln pcsnan y pf`h up ac trninge `eb kîs ac >0 nþes. Pc cx`cpt÷n, cm fblrcse ac vcjë`umes acstfbnaes cb `nrî`tcr ac Aebn`fðb pnrn prcstnr scrvf`fes ac ckcrlcb`fn nm Cstnae ac Jebaurns,