Incidencia del impuesto a la salida de divisas y el impacto causado en la liquidez de La Empresa Importadora Químicos Jaice S.A. 2011 – 2012
Fecha
2013
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
El objeto de este estudio es analizar el impacto causado por el Impuesto a la Salida de Divisas, debido al incremento del 2% al 5%, en los Estados Financieros de los períodos 2011 – 2012 de la Empresa Importadora Químicos JAICE S.A. ubicada en la ciudad de Guayaquil, cuya actividad es la importación de productos químicos para el consumo local. Este trabajo consta de cinco capítulos los mismos que detallo a continuación: En el capítulo 1.- Estado: Se revisará sus elementos, la Funciones Estatales que lo conforman, las Finanzas Públicas y cuáles son los ingresos y egresos que conforman el Presupuesto General del Estado. En el capítulo 2.- La Administración Tributaria: Se detallará su concepto, clasificación; así como también se indicará cuáles son las Instituciones Públicas encargadas de la recaudación de impuestos emitidos por el Gobierno (SRI y SENAE); y, se definirá los aspectos más importantes de la Gestión Tributaria. En el capítulo 3.- Impuesto a la Salida de Divisas: Se revisará el nacimiento de este impuesto, así como las variaciones que ha tenido hasta el momento tanto en el porcentaje como en su base imponible, se indicará sus exenciones y el beneficio de aplicarlo como crédito tributario. En el capítulo 4.- Se analizará en qué proporción el Impuesto a la Salida de Divisas afectó a la Empresa Importadora Químicos JAICE S.A. en los períodos 2011 - 2012, en sus importaciones y ventas. En el Capítulo 5.- Se emitirá las conclusiones y recomendaciones producto del estudio realizado a los Estados Financieros de la Empresa Importadora Químicos JAICE S.A.; así como bibliografía y anexos.
The purpose of this study is to analyze the impact of the tax on Foreign Exchange outflow due to the increase from 2% to 5%, in the Financial Statements for the periods from 2011 to 2012 in the chemicals importer JAICE S.A., located in the city of Guayaquil, which business is the import of chemicals for the local consumption. This work consists of five chapters as outlined below: Chapter 1.- Status: Its elements will be reviewed, the State functions that comprises it, Public Finances, and what are the revenues and expenditures that make up the State Budget. Chapter 2.- Tax Administration: Its concept and classification will be detailed, as well as which Governmental Institutions are responsible for collecting taxes issued by the Government (SRI and SENAE), and the most important aspects of the Tax Management will also be defined. Chapter 3.- Tax on Foreign Exchange outflow: The come out of this tax will be revised as well as the changes that have occurred up to date in both, in the percentage and its tax base; exemptions and benefits of using it as a tax credit will also be indicated. Chapter 4.- How much the tax on Foreign Exchange outflows has affected the chemicals importer JAICE S.A. in the periods 2011 - 2012 will be studied, as well as its imports and sales. Chapter 5.- Conclusions and recommendations will be given, based on the results of the study of the Financial Statements of the Company chemicals Importer JAICE S.A. Bibliography and appendixes are also included.
The purpose of this study is to analyze the impact of the tax on Foreign Exchange outflow due to the increase from 2% to 5%, in the Financial Statements for the periods from 2011 to 2012 in the chemicals importer JAICE S.A., located in the city of Guayaquil, which business is the import of chemicals for the local consumption. This work consists of five chapters as outlined below: Chapter 1.- Status: Its elements will be reviewed, the State functions that comprises it, Public Finances, and what are the revenues and expenditures that make up the State Budget. Chapter 2.- Tax Administration: Its concept and classification will be detailed, as well as which Governmental Institutions are responsible for collecting taxes issued by the Government (SRI and SENAE), and the most important aspects of the Tax Management will also be defined. Chapter 3.- Tax on Foreign Exchange outflow: The come out of this tax will be revised as well as the changes that have occurred up to date in both, in the percentage and its tax base; exemptions and benefits of using it as a tax credit will also be indicated. Chapter 4.- How much the tax on Foreign Exchange outflows has affected the chemicals importer JAICE S.A. in the periods 2011 - 2012 will be studied, as well as its imports and sales. Chapter 5.- Conclusions and recommendations will be given, based on the results of the study of the Financial Statements of the Company chemicals Importer JAICE S.A. Bibliography and appendixes are also included.
Descripción
Pdf
Palabras clave
ISD, Liquidez, Importación, Exoneración, Tributos