Estudio de una ordenanza municipal para la recolecciòn de botellas plásticas en dispensadores en la Ciudad de guayaquil
Fecha
2013
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
La presente Tesis analiza las diferentes fases para la devolución del Impuesto Redimible a las botellas Plásticas no Retornables, después del adecuado proceso de reciclaje de las mismas en la ciudad de Guayaquil. El Servicio de Rentas Internas (S.R.I.) realiza los procesos de control tributario.
La finalidad de este impuesto es incentivar el proceso de reciclaje como mecanismo para disminuir en parte la contaminación ambiental. Su actual disposición no sólo representa un problema ecológico, sino también un inconveniente desperdicio de un material con gran potencial de reutilización. Quienes adquieren una prenda de vestir hecha con poliéster, difícilmente creerán que fue elaborada a partir de botellas plásticas recicladas. Sin embargo, el mayor mercado del PET reciclado es el de fibras textiles, de ahí que más de dos tercios de los envases recolectados se exporten a Estados Unidos y China. Con ese material se elaboran hilados para prendas de vestir, así como fibra corta que sirve de relleno para edredones, almohadas, asientos de automóvil, muebles o peluches; también se producen textiles no tejidos para colchonetas. Encontramos una gran demanda de este material reciclado para fabricar láminas, fleje, envases para alimentos o para productos de limpieza y aseo
personal, hilo para pescar, fibra para escobas y prácticamente cualquier cosa de poliéster. El reciclaje de este material es fácil de organizar; ya vacío se lava, se apachurra y se coloca en fundas independiente de la basura orgánica. No es tan difícil ¿verdad? Elegir reciclar, no botar basura en cualquier lugar, y cuidar el planeta; nos permitirá habitar en un ambiente ecológicamente equilibrado que garantice el buen vivir. Al mismo tiempo, la presente Tesis detalla el proceso de reembolso que
deben seguir los ciudadanos para la entrega del Impuesto Redimible de Botellas Plásticas no Retornables. Es imperativo que las empresas implementen sistemas que permitan detectar con antelación posibles diferencias con sus declaraciones, y de esta manera se encuentren preparadas para posibles controles tributarios por parte de la Administración Pública.
This thesis analyzes the different phases for the tax refund redeemable nonreturnable plastic bottles, after proper recycling process them in the city of Guayaquil. The Internal Revenue Service (IRS) takes tax control processes. The purpose of this tax is to encourage the recycling process as a mechanism to reduce pollution in part. Its current arrangement is not only an environmental problem but also a waste of a material disadvantage with great potential for reuse. Those who acquire a garment made of polyester, hardly believe it was made from recycled plastic bottles. However, the largest market for recycled PET is the textile fiber; hence more than two thirds of the harvested container is exported to the United States and China. With this material are produced yarns for clothing and short fiber filler serving quilts, pillows, car seats, furniture and stuffed animals also produce nonwoven fabrics for mattresses. We found a high demand for this recycled material to make sheet, strip, or food containers for cleaning products and toiletries, fishing line, fiber for brooms and practically anything polyester. The recycling of this material is easy to organize; and vacuum washed, and placed smack in separate bags of organic waste. Not that hard right? Choose recycle, no littering anywhere, and care for the planet, we will live in an ecologically balanced environment to ensure good living. At the same time, this thesis details the refund process to be followed for delivery citizens Redeemable Tax not returnable plastic bottles. At the same time, this thesis details the refund process to be followed for delivery citizens Redeemable Tax not returnable plastic bottles. It is imperative that companies implement systems to detect in advance possible differences in their statements, and so they are prepared for potential tax audit by the Public Administration.
This thesis analyzes the different phases for the tax refund redeemable nonreturnable plastic bottles, after proper recycling process them in the city of Guayaquil. The Internal Revenue Service (IRS) takes tax control processes. The purpose of this tax is to encourage the recycling process as a mechanism to reduce pollution in part. Its current arrangement is not only an environmental problem but also a waste of a material disadvantage with great potential for reuse. Those who acquire a garment made of polyester, hardly believe it was made from recycled plastic bottles. However, the largest market for recycled PET is the textile fiber; hence more than two thirds of the harvested container is exported to the United States and China. With this material are produced yarns for clothing and short fiber filler serving quilts, pillows, car seats, furniture and stuffed animals also produce nonwoven fabrics for mattresses. We found a high demand for this recycled material to make sheet, strip, or food containers for cleaning products and toiletries, fishing line, fiber for brooms and practically anything polyester. The recycling of this material is easy to organize; and vacuum washed, and placed smack in separate bags of organic waste. Not that hard right? Choose recycle, no littering anywhere, and care for the planet, we will live in an ecologically balanced environment to ensure good living. At the same time, this thesis details the refund process to be followed for delivery citizens Redeemable Tax not returnable plastic bottles. At the same time, this thesis details the refund process to be followed for delivery citizens Redeemable Tax not returnable plastic bottles. It is imperative that companies implement systems to detect in advance possible differences in their statements, and so they are prepared for potential tax audit by the Public Administration.
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Tributos, Impuestos, El Buen Vivir, Reciclaje