Análisis del crédito tributario de los años 2013- 2014 y su impacto en la liquidez financiera de una exportadora de frutas
Fecha
2015
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente proyecto de titulación analiza el caso de una empresa que se enfoca en el abastecimiento y exportación de fruta fresca para el mundo, buscando cubrir las expectativas de los clientes satisfaciendo las necesidades del mercado. En el caso de la empresa exportadora de frutas hay una falta de control en el crédito tributario con respecto a las exportaciones que esta realiza afectando directamente la liquidez de la empresa, puesto que al no aprovechar el crédito tributario tiende a pagar constantemente los impuestos por la actividad económica que realiza. La empresa incurre en ciertos problemas por la falta de una gestión adecuada de los recursos disponibles, especialmente en la gestión tributaria y el crédito tributario en las exportaciones, por lo que se debe solicitar la devolución del IVA a la Administración Tributaria generando un impacto en la liquidez de la empresa exportadora y su incidencia contable y financiera. El análisis se lo realizó durante el período del 2013 al 2014. Se analizó en primer lugar el marco teórico en el que se iba a fundamentar el análisis, partiendo de que es el impuesto al valor agregado por concepto de las exportaciones, cuál es el procedimiento para solicitar una devolución del IVA, finalizando con la teoría del flujo de efectivo. A través del método de análisis y síntesis se realizó un análisis de cómo estaba la empresa en relación a los flujos de caja mensual y anual del 2013 y 2014 primero sin devolución del IVA y el segundo análisis con la devolución del IVA y cuánto esta aporta en la liquidez de la empresa.
This titling project analyzes the case of a company that focuses on the supply and export of fresh fruit to the world, seeking to meet the expectations of customers satisfying the market needs. In the case of the export company of fruits there is a lack of control in the tax credit with respect to exports it does directly affecting the liquidity of the company, as not taking advantage of the tax credit tends to constantly pay taxes for the economic activity performed. The company incurred certain problems due to lack of proper management of available resources, especially in tax administration and the tax credit on exports, so it must be located in the refund of VAT to the Tax Authorities generating an impact the liquidity of the exporting company and its accounting and financial incidence. The analysis was made during the period from 2013 to 2014. Was analyzed first the theoretical framework that would substantiate the analysis, which is based on Value Added tax in respect of exports, which were the steps to request a refund of VAT, ending with the theory of Cash Flows. Through the method of analysis and synthesis was realized an analysis of how the company was related to monthly cash flows and annual of the 2013 and 2014 first without VAT refund and the second analysis with the VAT refund and how this contributes to the liquidity of the company.
This titling project analyzes the case of a company that focuses on the supply and export of fresh fruit to the world, seeking to meet the expectations of customers satisfying the market needs. In the case of the export company of fruits there is a lack of control in the tax credit with respect to exports it does directly affecting the liquidity of the company, as not taking advantage of the tax credit tends to constantly pay taxes for the economic activity performed. The company incurred certain problems due to lack of proper management of available resources, especially in tax administration and the tax credit on exports, so it must be located in the refund of VAT to the Tax Authorities generating an impact the liquidity of the exporting company and its accounting and financial incidence. The analysis was made during the period from 2013 to 2014. Was analyzed first the theoretical framework that would substantiate the analysis, which is based on Value Added tax in respect of exports, which were the steps to request a refund of VAT, ending with the theory of Cash Flows. Through the method of analysis and synthesis was realized an analysis of how the company was related to monthly cash flows and annual of the 2013 and 2014 first without VAT refund and the second analysis with the VAT refund and how this contributes to the liquidity of the company.
Descripción
Palabras clave
CRÉDITO TRIBUTARIO, DEVOLICIÓN DEL IVA, LIQUIDEZ