Retencion del impuesto al valor agregado (IVA) en ventas a contribuyentes especiales caso: Litotec S.A
Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo, tiene como propósito, el análisis de la liquidez económica de la compañía Litotec S.A., ubicada en la provincia del Guayas y cuya actividad principal es la impresión de etiquetas y cajas. En la actualidad la rentabilidad de la compañía es afectada debido a la normativa en la que se establece la de Retención de IVA para las transacciones entre Contribuyentes Especiales y Exportadores. El análisis de la fluidez monetaria tiene como fin el mejoramiento del mismo con un plan de acción para el siguiente año. Para alcanzar este propósito se estudiaron los procesos internos como la importación de materia prima bajo el régimen de consumo considerando que del total de las ventas el 52.48% es a exportadores.
Con el cambio de régimen al de Depósito Industrial para las importaciones de materia prima que se usa para la elaboración de productos que se vendan a exportadores, además de ahorrar en impuestos aduaneros ya no se generarían ventas con el 12% de IVA y se evitaría la retención, adicional, le permitirá generar un crédito tributario por adquisiciones ya que al comprar con la misma magnitud y vender con tarifa 12% en menor proporción se estaría generando un IVA pagado mayor al IVA cobrado que sumado a las retenciones de IVA que se tiene por los demás clientes que son contribuyentes especiales, se obtendría el doble del crédito tributario.
Con la realización de una planeación tributaria para el año 2016 bajo el modelo antes detallado, al 31 de diciembre se obtendrá un Crédito Tributario acumulado equivalente a un 395% más en comparación con el año 2015 que permitirá obtener un apalancamiento para el siguiente año gracias a la devolución que se solicitaría al SRI. Con esta proyección la entidad obtendrá mayores rendimientos además de operar bajos los estándares de la normativa.
This work aims, analysis of cash flow of the company Litotec S.A., located in the province of Guayas and whose main activity is printing labels and boxes. Currently the profitability of the company is being affected due to the rules on the application of VAT Withholding transactions between Special Taxpayers and Exporters is established. The cash flow analysis is aimed at improving it, together with an action plan for the following year. To achieve this purpose the internal processes of the company as the import of raw materials under the consumption rate whereas the total sales 52.48% are exporters were studied. With the change of regime Industrial Warehouse for imports of raw material used for the manufacture of products sold to exporters, in addition to saving on customs duties and no sales would be generated with 12% VAT and would avoid the retention, further, allows you to generate a tax credit for acquisitions since the purchase with the same magnitude and sell rate 12% lesser proportion would be generating a VAT paid higher than the VAT charged that added to withholding tax which is to other clients that are special taxpayers could get to have double the tax credit. With the completion of a tax planning for the year 2016 under the above detailed at December 31 model would be completed with a cumulative tax credit equivalent to 395% compared with 2015 which will produce a leverage for next year thanks to refund to be sought from SRI. With this projection the company will get higher yields as well as operating lower standards of regulation.
This work aims, analysis of cash flow of the company Litotec S.A., located in the province of Guayas and whose main activity is printing labels and boxes. Currently the profitability of the company is being affected due to the rules on the application of VAT Withholding transactions between Special Taxpayers and Exporters is established. The cash flow analysis is aimed at improving it, together with an action plan for the following year. To achieve this purpose the internal processes of the company as the import of raw materials under the consumption rate whereas the total sales 52.48% are exporters were studied. With the change of regime Industrial Warehouse for imports of raw material used for the manufacture of products sold to exporters, in addition to saving on customs duties and no sales would be generated with 12% VAT and would avoid the retention, further, allows you to generate a tax credit for acquisitions since the purchase with the same magnitude and sell rate 12% lesser proportion would be generating a VAT paid higher than the VAT charged that added to withholding tax which is to other clients that are special taxpayers could get to have double the tax credit. With the completion of a tax planning for the year 2016 under the above detailed at December 31 model would be completed with a cumulative tax credit equivalent to 395% compared with 2015 which will produce a leverage for next year thanks to refund to be sought from SRI. With this projection the company will get higher yields as well as operating lower standards of regulation.
Descripción
Palabras clave
RETENCION AL IMPUESTO AL VALOR AGREGADO ( IVA), VENTAS A CONTRIBULLENTES ESPECIALES, RETENCION DEL IVA EN EL ECUADOR, CAMBIO EN RETENCION DEL IVA