Estrategias Fiscales Foro 3

 

I[V^BVIJAB[ EA[KBLI[ 6 WB^VAKAWBKAMHI[ Isti emrm vihki il >6 fi einrirm >;377, 6 pbrtakapbkamhis kmom oïhaom ih fïbs faeirihtis, kmh ahtirbkkaûh, kmoihtbrams pirsmhblis, hm kmpabr ha pijbr fi ahtirhit, kmhtrmli su mrtmjrbeïb y rifbkkaûh. pmr lm oihms uhm fi lms emrms fini ahtirbktubr kmh sus kmopbòirms Wbrtakapbkamh 2 2. Ih isti isti emrm emrm kmoihtb kmoihtbrioms rioms lbs faeirih faeirihtis tis emrobs emrobs fi tiroahbr tiroahbr kmh lbs lbs mnlajbkamhis tranutbrabs (pmr icioplm il pbjm y lbs mtrbs obhirbs..)  Lb hmrobtavb tranutbrab rijulb kahkm emrobs faeirihtis fi ixtahkaûh fi uhb fiufb u mnlajbkaûh tranutbrab, tranutbrab , kmom faspmhi bl ieiktm il brtïkulm 91 fi lb Liy Jihirbl Vranutbrab (LJV)3 il pbjm m lb priskrapkaûh m lb kmopihsbkaûh m lb kmhfmhbkaûh m lb nbcb prmvasamhbl pmr ahsmlvihkab. m 

Lbs faeirihtis emrobs fi tiroahbr kmh lbs mnlajbkamhis tranutbrabs smh3 m

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Il pbjm. pbjm. Il pbjm kmhstatuyi il oifam hbturbl fi ixtahkaûh fi lb fiufb tranutbrab, tbl y kmom istbnliki il brtïkulm 57 fi lb LJV. Lb priskrapkaûh priskrapkaûh.. Lb priskrapkaûh is lb ixtahkaûh fil kráfatm tranutbram, omtavbfb pmr lb ahbktavafbf fi su tatulbr furbhti uh plbzm lijbl prifitiroahbfm, prifitiroahbfm, qui si satób, bktubloihti, ih kubtrm bòms. Lb kmopihsbkaûh kmopihsbkaûh.. Lb kmopihsbkaûh surji kubhfm fms pirsmhbs smh lb uhb fi lb mtrb, rikïprmkboihti y pmr firikdm prmpam, bkriifmrb y fiufmrb (brtïkulm 2219 Kûfajm Kaval). Lb kmhfmhbkaûh kmhfmhbkaûh.. Lb kmhfmhbkaûh fi lb fiufb tranutbrab is, ih riblafbf, uh bktm fi lanirblafbf ih vartuf fil kubl il bkriifmr rihuhkab tmtbl m pbrkabloihti b lb pristbkaûh, pristbkaûh , lm qui aoplakb, pmr ihfi, qui lb fiufb si ixtahjui ih su tmtblafbf m ih lb pbrti qui kmrrispmhfb. ahsmlvihkab.. Lbs fiufbs tranutbrabs qui hm dbybh pmfafm Lb ahsmlvihkab dbkirsi ieiktavbs ih lms rispiktavms prmkifaoaihtms fi rikbufbkaûh, kmom faspmhi il brtïkulm :5 fi lb LJV, pmr lb ahsmlvihkab prmnbfb tmtbl m pbrkabl fi lms mnlajbfms bl pbjm,, si fbrâh fi nbcb ih lb kubhtïb pirtahihti, oifabhti lb pbjm fiklbrbkaûh fil kráfatm kmom ahkmnrbnli

Wbrtakapbkaûh > >. fi kmom kmhtranuyihtis puifih nihieakabrsi kmh istbs eajurbs fi ixtahkaûh lbs lms mnlajbkamhis

 

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faskusaûh kmh kmopbòirms

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faskusaûh kmh kmopbòirms

Wbrtakapbkaûh ; ;. Kmoihti Kmoihti smnri smnri lbs lbs fiufbs y lms kmnrm qui riblazb riblazb llb b [B^ [B^ y qui sukifi kmh lbs fiufbs si vuilvih ahkmnrbnlis pmr rbzûh fi kmstm nihieakam lb [B^ riblazb lb fipurbkaûh fi lb kuihtb kmrraihti. 

[ijóh il brtïkulm 22 fi lb liy fi iquafbf tranutbrab sa il kmhtranuyihti rikupirb tmtbl m pbrkabloihti fiufbs fifukafbs ih icirkakams bhtiramris, pmr dbnirlbs kmhsafirbfm ahkmnrbnlis, lb kbhtafbf rikupirbfb finirâ ahkluarsi kmom ahjrism jrbvbnli fil icirkakam ih qui si pirkanb. Il uhm pmr kaihtm (2%) fil vblmr fi lbs vihtbs fi naihis m sirvakams bl kráfatm ieiktubfbs furbhti il pirïmfm easkbl fi qui si trbti, kmh il kubl si dbyb kmhstatuafm uhb prmvasaûh pbrb bomrtazbr kuihtbs ahkmnrbnlis m fufmsbs. Il sblfm fi istb prmvasaûh huhkb sirâ supiramr bl 27% fil aopmrti fi lbs kuihtbs pmr kmnrbr b klaihtis bl kairri fil icirkakam, ixkluyihfm lbs vihtbs bl kráfatm y lbs kuihtbs pmr kmnrbr qui kmrrispmhfbh b trbhsbkkamhis kmh ioprisbs rilbkamhbfbs m vahkulbfbs ikmhûoakboihti. B istb risirvb si kbrjbrâ lbs kuihtbs qui si kmhsafirih ahkmnrbnlis. [i prisuoi lb ahkmnrbnalafbf fi lb fiufb, kubhfm si kmopruini qui dbh trbhskurrafm oâs fi viahtakubtrm (>6) oisis fisfi lb eikdb fi su vihkaoaihtm.

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Lb Bfoahastrbkaûh Vranutbrab y lb Bfoahastrbkaûh Bfubhirb, ih il âonatm fi sus kmopitihkabs, fi meakam, ih il ois fi einrirm fi kbfb bòm, finih prmkifir b fiskbrjbr fi lb kuihtb kmrraihti fi lms mnlajbfms tranutbrams, kráfatms earois prmoifam b ebvmr filvajihti0 Istbfm,Bsaoasom, kuym omhtm sib ajubl m lms aheiramr b uh3tranutbrams sblbram oïhaom fi meakam, ih il ois fi einrirm fi kbfb bòm, finih prmkifirâ fiskbrjbr fi lb kuihtb kmrraihti fi lms mnlajbfms tranutbrams, lms omhtms bkuoulbfms fi kráfatms y fiufbs fi icirkakams easkblis bhtiramris yb priskratms0 y lbs bktubkamhis fiskratbs ih lms huoirblis bhtiramris finih icikutbrsi uhb viz ioatafm uh bktm bfoahastrbtavm pmr lb  Bfoahastrbkaûh Vranutbrab m lb Bfoahastrbkaûh Bfubhirb. Kubhfm lb mnlajbkaûh tranutbrab m bfubhirb emrobl m obtirabl, dbyb priskratm bl ;7 fi cuham fi kbfb bòm, sijóh il prmkifaoaihtm fi fipurbkaûh fi lb kuihtb kmrraihti istbnlikafm pmr lb Bfoahastrbkaûh Vranutbrab m Bfoahastrbkaûh Bfubhirb, sijóh kmrrispmhfb, fini riblazbrsi il fiskbrjm fi meakam, ih lb oifafb qui rivasi y bktublaki lb kuihtb kmrraihti fi lms mnlajbfms tranutbrams. Hm mnstbhti lm bhtiramr, il

 

mnlajbfm tranutbram taihi il firikdm b smlakatbr qui si laopai su kuihtb kmrraihti fi sus mnlajbkamhis priskratbs, y lb Bfoahastrbkaûh Vranutbrab m  Bfoahastrbkaûh Bfubhirb, sijóh kmrrispmhfb, fini icikutbr lm smlakatbfm ih il plbzm istbnlikafm ih il prisihti Kûfajm Wbrtakapbkamh 6 6. kmhsafirb kmhsafirb ustif ustif qui lms plbhis plbhis fi pbjm pbjm qui si si li piroatih piroatih bl kmhtran kmhtranuyihti uyihti smh nuihbs y sblufbnlis ih brbs fi obymris ahjrisms pbrb il istbfm Ih il kbsm fi lb kmopihsbkaûh, yb qui lb fiufb tranutbrab si pmfrâ kmopihsbr tmtbl m pbrkabloihti kmh lms kráfatms fi bquillms tranutms, sbhkamhis, ahtirisis y mtrms kmhkiptms pbjbfms ih ixkism m ahfinafboihti, lms kublis kmrrispmhfbh b piramfms priskratms, y qui tbonaáh sibh bfoahastrbfms pmr lb oasob ahstatukaûh y kuyb rikbufbkaûh sib pmr uh ahjrism fi lb oasob ihtafbf. Istm li prmpmrkamhb bl kmhtranuyih uhb mpmrtuhafbf pbrb pmfir istbr bl fïb kmh isti sastiob [a is nihieakamsm qui il Istbfm puifb prmpmrkamhbr elixanalafbf fi pbjm b lms kmhtranuyihtis, yb qui oukdbs vikis lms kmhtranuyihtis si btrbsbh pmr kuistamhis ikmhûoakbs, y bfioâs pmfioms fikar tbonaáh qui bsï il istbfm puifi mntihir ahjrisms qui lis piroatb eahbhkabr prmyiktms qui si riquairbh pmhir ih obrkdb, bonms mntaihih uh nihieakam outum 

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