El crédito tributario del iva y los incentivos a la producción en las exportaciones habituales de cocinas en Guayaquil
Fecha
2016-11
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La presente investigación es analizar las medidas tributarias y aduaneras que pueden
adoptar las empresas exportadoras habituales de cocinas con la finalidad de ayudar al flujo
operativo de la compañía pese a la disminución del monto del Impuesto al Valor Agregado
al que tienen derecho que les sea devuelto. Dicha disminución se genera por la inclusión
de las cocinas de inducción que se encuentran gravadas con la tarifa 0% de IVA y que de
acuerdo con lo estipulado en el Art. 66 de la Ley de Régimen Tributario Interno (LRTI), la
compañía deberá aplicar factor de proporcionalidad debido a que sus ventas se encuentran
gravadas con la tarifa 0% y 12% de IVA. Por lo expuesto, el valor del crédito tributario de
las empresas exportadoras habituales de cocinas, disminuyó en el año 2015 debido a que la
Ley Orgánica de Incentivos a la Producción y Prevención del Fraude Fiscal publicada
mediante Suplemento del Registro Oficial No.405 el 29 de diciembre de 2014, reforma el
Art.55 de la Ley de Régimen Tributario Interno (LRTI) donde establece que las cocinas de
inducción se encuentran gravadas con la tarifa 0% de IVA; por lo que afectará a los flujos
financieros de las empresas exportadoras de cocinas. Como exportador adquiero producto
terminado, materiales e insumos con tarifa 12% de IVA y tengo que vender con tarifa 0%
como incentivo al consumidor final.
This research is to analyze the tax and customs measures they can take the usual kitchen exporting companies in order to help the company operating cash flow despite the reduction of the amount of value added tax they are entitled to be returned to them. This decrease is generated by the inclusion of induction cookers that are taxed with 0% VAT rate and in accordance with the provisions of Art. 66 of the Law of Internal Tax Regime, the company must apply proportionality factor because their sales are taxed at the rate 0 % and 12 % VAT. For these reasons, the value of the tax credit from the usual kitchen exporting companies decreased in 2015 due to the Organic Law on Production Incentives and Tax Fraud Prevention published by the Official Gazette Supplement 29 NO.405 December 2014, reform the Art.55 of the Law of Internal tax Regime which states that induction cookers are taxed with 0% VAT rate; so it will affect the financial flows of the companies exporting kitchens. As exporter acquire finished product, materials and supplies with 12% VAT rate and I have to sell to rate 0 % as an incentive to the consumer.
This research is to analyze the tax and customs measures they can take the usual kitchen exporting companies in order to help the company operating cash flow despite the reduction of the amount of value added tax they are entitled to be returned to them. This decrease is generated by the inclusion of induction cookers that are taxed with 0% VAT rate and in accordance with the provisions of Art. 66 of the Law of Internal Tax Regime, the company must apply proportionality factor because their sales are taxed at the rate 0 % and 12 % VAT. For these reasons, the value of the tax credit from the usual kitchen exporting companies decreased in 2015 due to the Organic Law on Production Incentives and Tax Fraud Prevention published by the Official Gazette Supplement 29 NO.405 December 2014, reform the Art.55 of the Law of Internal tax Regime which states that induction cookers are taxed with 0% VAT rate; so it will affect the financial flows of the companies exporting kitchens. As exporter acquire finished product, materials and supplies with 12% VAT rate and I have to sell to rate 0 % as an incentive to the consumer.
Descripción
Tributación
Palabras clave
TRIBUTACIÓN, ADUANA, CRÉDITO TRIBUTARIO, EXPORTACIONES