Ensayo de Impuesto de Renta y Complementarios

September 4, 2022 | Author: Anonymous | Category: N/A
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CL^[KQTJ DK XK@TB S AJL^MKLK@TBXCJQ

Kstk k`sbyj tck`k ajlj jhgktcvj aj`jakr u` pjaj lâs quk ks km clpukstj dk rk`tb y ajlpmklk`tbrcjs auâmks sj` sus abrbatkrìstcabs, ajlj sk abmaumb` y aubmks sj` vk`tbgbs j dksvk`tbgbs y ajlj kstbs sk lb`kgb` j sk trchutb` k` Ajmjlhcb. Km clpukstj sjhrk mb rk`tb y ajlpmklk`tbrcjs `j ks lâs quk u` trchutj dk `bturbmkzb dcrkatb, pjrquk frbvb ksk`acbmlk`tk b mb pkrsj`b `bturbm j gurìdcab y tck`k k` auk`tb mjs c`frksjs ajlj hbsk frbvbhmk, abhk lk`acj`br quk mjs lcsljs sj` bptjs pbrb prjduacr u` bulk`tj k` km pbtrclj`cj `ktj k` km ljlk`tj dk su pkrakpacñ`, tk`ck`dj k` auk`tb k` su dkpurbacñ` mjs ajstjs y fbstjs k` mjs quk sk c`aurrcñ pbrb pjdkr prjduacrmjs mjs aubmks sk pjdrìb` dkduacr tk`ck`dj k` auk`tb mbs aj`dcacj`ks aj`dcacj`ks y mjs tjpks quk c`dcab mb mky pbrb obakrmj. Dcaoj clpukst clpukstj j ks dk jrdk` `bacj`bm, dcrkatj y dk pkrìjdj. Lk`acj`brkljs djs abrbatkrìstcabs clpjrtb`tks7 2.  Ks u` clpukstj dk jrdk` `bacj`bm, pjrquk auhrk tjdj km pbìs y su rkabudj kstâ b abrfj dk mb `bacñ` (batubm (batubmlk`tk lk`tk mb eu`acñ` dk rkabudj sk kgkrak b trbvãs dk mjs hb`ajs y dklâs k`tcdbdks ec`b`ackrbs butjrczbdbs). 8.  Ks u` clpukstj dcrkatj, pjrquk frbvb mjs rk`dclck`tjs b mbs rk`tbs fk`krbdbs

dkm sugktj durb`tk km bòj frbvbhmk ecsabm y quk rkspj`dk pjr su pbfj b`tk km Kstbdj. Km clpukstj sjhrk mb rk`tb ks mb quk sk aj`achk aub`dj km pbtrclj`cj dk u`b pkrsj`b tck`k u` c`arklk`tj b mj mbrfj dk u` bòj. Kstk trchutj rcfk k` tjdj km pbìs. ^ukdk ajhrbrsk sjhrk mjs c`frksjs dk mbs pkrsj`bs `bturbmks j tblhcã` dk mbs klprksbs. Km clpukstj sjhrk mb rk`tb sk ajlpj`k dk mb rk`tb, mbs fb`b`acbs jabscj`bmks y mbs rklksbs.   Kst Kstk k cl clpu pukst kstj j ks u` u`b b dk mb mbss pr prc` c`ac acpb pbmk mkss eu euk` k`tk tkss dk c` c`fr frksj ksjss p÷ p÷hm hmca cajs js dk Ajmjlhcb, quk tck`k djs ajlpj`k`tks, km prclkrj, sj` mjs c`frksjs fk`krbdjs pjr  mbs pkrsj`bs gurìdcabs quk bpjrtb km ?8% y km skfu`dj, sj` mjs c`frksjs fk`krbdjs pjr mb rk`tb pkrsj`bm quk aj`trchuyk aj` km 2?%, sc` klhbrfj, km clpukstj dk KDVC@ B@DXKQ DJLC@F[KW XCUKXB K@QBSJ TXCH[TBXCB FX[^J7 >4

 

rk`tb pbrb mbs klprksbs `j ob scdj dcskòbdj tjlb`dj k` aj`scdkrbacñ` mb prjfrkscvcdbd, sc`j quk ob rkmkfbdj bm clpukstj pkrsj`bm mb rkspj`sbhcmcdbd dk c`ajrpjrbr kstk prc`acpcj aj`stctuacj`bm k` km scstklb clpjsctcvj ajmjlhcb`j (Âvcmb y Aruz, 8>22). ^jr jtrj mbdj sk ob` kekatubdj ablhcjs b mbs rkejrlbs trchutbrcbs, kstjs ob` prjdu pr jduac acdj dj u` ke keka katj tj bm cl clpu puks kstj tj dk rk` rk`tb tb y aj ajlp lpmk mklk lk`t `tbrc brcjs, js, qu quk k jr jrcf cfc` c`b` b` vk`tbgbs j dksvk`tbgbs b mb kaj`jlìb `bacj`bm, ajlj pjr kgklpmj, mjs c`frksjs bulk`tb` sc mbs tbrcebs sj` lbyjrks y sk kmclc`b` mjs trbtblck`tjs prkekrk`acbmks y dcslc`uyk`, sc sk prjduak mj aj`trbrcj, j aj` dcaojs ablhcjs sk pukdk jhtk`kr  u`b lkgjr dcstrchuacñ` dcstrchuacñ` dk mb abrfb trchutbrcb y mb ejrlbmczbac ejrlbmczbacñ` ñ` dk mb kaj`ñlcab kaj`ñlcab,, j tblhcã` pukdk` ebvjrkakr b mbs pkrsj`bs dk lk`jrks c`frksjs y lkgjrbr mb ajlpkt ajl pktctc ctcvcd vcdbd bd dk mbs klp klprksb rksbs, s, ksp kspkac kacbml bmlk`t k`tk k dk bqu bqukmm kmmbs bs quk klp klpmkb mkb` ` k` lbyjr prjpjracñ` mb lb`j dk jhrb. Añlj sk abmaumb km clpukstj sjhrk mb rk`tb

^brb pjdkr rkbmczbr km aâmaumj dkm clpukstj dk rk`tb, ks `kaksbrcj quk kstã` ambrjs mjs aj`akptjs dk rk`tb hrutb y rk`tb mìqucdb. Xk`tb hrutb

Kstk aj`akptj sk dkec`k b pbrtcr dk mb sulb dk abdb u`j dk mjs c`frksjs dk u`b pkrsj`b k` u` bòj. K` km absj dk u`b ajlpbòìb, sk dksauk`tb` mjs fbstjs rkbmczbdjs pbrb quk eu`acj`brb dcaob klprksb, j ajstjs. Xk`tb mìqucdb

Qk dkec`k ajlj km rksumtbdj dk mb rkstb dk mb rk`tb hrutb y mjs ajstjs. [`b vkz ajlprk`dcdj mjs aj`akptjs, sk rkquckrk sbabr km vbmjr dk mb rk`tb mìqucdb.  B kstk vbmjr sk mk bpmcab km pjrak`tbgk quk kstâ kstcpumbdj pjr mb mky k` km ajhrj dkm clpukstj sjhrk mb rk`tb.  B pbrtcr dkm bòj frbvbhmk 8 8>23, >23, y obstb km bòj 8>88, mb tbrceb dkm clpukstj sjhrk mb rk`tb k` Ajmjlhcb pbsbrb dk ejrlb frbdubm dk u` 11% b u` 1>%.

KDVC@ B@DXKQ DJLC@F[KW XCUKXB K@QBSJ TXCH[TBXCB FX[^J7 >4

 

K` pjabs pbmbhrbs dkhkrâ` dkambrbr quck`ks pjskb` u` pbtrclj`cj hrutj cfubm j supkrcjr b mjs 243,8 lcmmj`ks dk pksjs. Tblhcã`, quck`ks jhtuvckrj` c`frksjs supkrcjrks b 45,4 lcmmj`ks dk pksjs. Mbs pkrsj`bs quk obyb` rkbmczbdj ajlprbs aj` tbrgktbs dk arãdctj pjr kstk vbmjr  tblh tblhcã cã` ` dk dkhk hk` ` pb pbfb fbrm rmj. j. Mb mky mky c`am c`amuy uyk k bd bdkl klâs âs b qu quck ck`k `kss rk rkbm bmcz czbr brj` j` aj`scf`bacj`ks hb`abrcbs, ljvclck`tjs ec`b`ackrjs, dkpñsctjs j c`vkrscj`ks pjr  kstk lcslj vbmjr. Dk mb lcs lcslb lb lb` lb`krb krb mjs clpukst clpukstjs js ajl ajlpmk pmklk` lk`tbr tbrcjs cjs sj` trc trchut hutjs js quk quk,, pjr mb sclcmctud dk okaojs fk`krbdjrks j hbsks frbvbhmks, pukdk` skr kstruaturbdjs b mb pbrr dk jtrj pb jtrj cl clp puk ukst stj9 j9 km ks ksttbhmk bhmkaacl clck ck`t `tj j aj aj` `gu`t gu`tj j dk mjs mjs ejr jrlu lumb mbrc rcjs js,, prjakdc prja kdclck lck`tj `tjss y eka ekaobs obs dk rkabudj rkabudj,, eba ebacmc cmctb` tb` mb fks fkstcñ tcñ` ` dk mb bdl bdlc`c c`cstr strbacñ bacñ` ` trchutbrcb y mb mbhjr dk mjs aj`trchuyk`tks.  B aj`tc`ubacñ`, k`u`acbljs bmfu`js kgklpmjs dk clpukstjs ajlpmklk`tbrcjs quk kxcstk`7 

Clpukstj b mb fb`b`acb jabscj`bm7 ks km clpukstj ajlpmklk`tbrcj dkm

clpu clpuks kstj tj sjhr sjhrk k mb rk rk`t `tb. b. Mjs Mjs c`fr c`frks ksjs js qu quk k sj` sj` susa susakp kptctchm hmks ks dk skr  skr  aj`scdkrbdjs ajlj fb`b`acb jabscj`bm sj` bqukmmjs quk sk fk`krb` pjr km dksbrrjmmj dk batcvcdbdks kxtrbjrdc`brcbs, scklprk y aub`dj `j obyb` scdj skòbmbdjs dk lb`krb tbxbtcvb ajlj c`frksjs `j aj`stctutcvjs dk rk`tb `c dk fb`b`a fb` b`acb cb jab jabscj scj`bm `bm.. Mjs mc`kbl mc`kblck` ck`tjs tjs dk kst kstk k clpukst clpukstj j sk k`au k`auk`t k`trb` rb` aj`tklpmbdjs k` mjs brtìaumjs 833 b 126 dkm KT . Qu tbrceb ks dkm 2>%, aj` kxakpacñ` dk mbs fb`b`acbs jabscj`bmks prjvk`ck`tks dk mjtkrìbs, rcebs, bpukstbs y sclcmbrks, puks k` kstk absj ks dkm 8>%. 

Clpukstj dk `jrlbmczbacñ` trchutbrcb 7 ks km clpukstj ajlpmklk`tbrcj dkm

clpukstj b mb rcqukzb, km aubm euk arkbdj pjr mjs bòjs 8>2; b 8>269 mjs pmbzjs pbrb dkambrbr y pbfbr mb prclkrb aujtb pjr 8>26 yb vk`ackrj`, pkrj mjs vk`aclck`tjs pbrb pbfbr mb skfu`db aujtb c`cacb` k` skptcklhrk. Bm rkspkat rks pkatj j puk pukdk dk aj` aj`sum sumtbr tbr `uks `ukstrj trj Abmk`d Abmk`dbrcj brcj trc trchut hutbrcj brcj dk 8>2 8>26. 6. Kstk Kstk clpu clpuks kstj tj sk abus abusb b pj pjrr mb pj pjsk sksc scñ` ñ` dk batc batcvj vjss jl jlctctcd cdjs js y pb pbsc scvj vjss c`kxcstk`tks.

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Clpu Cl pukst kstj j dk bvcsj bvcsjs s y tb tbhm hmkrj krjs s7 ks km cl clpuk pukst stj j ajlp ajlpmkl mklk`t k`tbr brcj cj dkm dkm

clpukstj dk c`dustrcb y ajlkracj ‑CAB‑. Km brtìaumj 8>> dkm Dkarktj 2111 dk 23?5 kstbhmkak quk kstk clpukstj sk ajhrbrâ b tjdbs mbs batcvcdbdks ajlkracbmks, c`dustrcbmks y dk skrvcacjs b u`b tbrceb dkm 2;% sjhrk km vbmjr  dkm CAB. Qu okaoj fk`krbdjr ks mb ajmjabacñ` dk puhmcacdbd quk skb vcschmk dksdk km kspbacj p÷hmcaj.

KDVC@ B@DXKQ DJLC@F[KW XCUKXB K@QBSJ TXCH[TBXCB FX[^J7 >4

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