Planificación tributaria del anticipo del impuesto a la renta para reducir el impacto en la rentabilidad de la empresa Distribuidora Calderón S.A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Los contribuyentes, en su mayoría los empresarios, han lidiado con el cumplimiento de
la obligación del anticipo del impuesto a la renta, que por decreto asumieron, causando
inconvenientes, como expresó el presidente de la Cámara de Comercio de Guayaquil,
indicando que resta liquidez en las empresas, tomado como ejemplo una pequeña
empresa; Distribuidora Calderón S.A., que presenta variaciones en su rentabilidad en
los últimos años, se analizarán sus estados financieros determinando los rubros que se
vieron afectados para el cálculo del anticipo del impuesto a la renta, de la misma manera
la afectación en la rentabilidad. El objetivo general del presente trabajo es establecer
una planificación tributaria del anticipo del impuesto a la renta para reducir el impacto
en la rentabilidad de la empresa “DISTRIBUIDORA CALDERÓN S.A.”. La técnica aplicada
para la obtención de datos, es la entrevista a los dos miembros del área contable de la
empresa, además del análisis para conocer la problemática, estableciendo una
alternativa de acuerdo a las necesidades de la empresa. Por medio de este proyecto, se
concluye que por medio de la correcta administración de rubros que implica el cálculo
del anticipo, puede reducir su monto a pagar aplicando las estrategias pertinentes como
la disminución de valores en inventarios y cuentas por cobrar, ya que el porcentaje para
el cálculo del anticipo en el Activo es de 0,4%, en este caso para el año 2015 en los
cálculos de los indicadores financieros realizados con los datos después de los ajustes
correspondientes a la rentabilidad, el ROA aumenta de 1,89% a 2,06%.
The taxpayers, mostly businessmen, have dealt with the fulfillment of the obligation to advance the income tax, which by decree they assumed, causing inconveniences, as expressed by the president of the Chamber of Commerce of Guayaquil, indicating that there is less liquidity in the companies, taken as an example a small company; Distribuidora Calderón S.A., which presents variations in its profitability in recent years, will analyze its financial statements by determining the items that were affected for the calculation of the income tax advance, in the same way the impact on profitability. The general objective of this work is to establish a tax planning of the income tax advance to reduce the impact on the profitability of the company "DISTRIBUIDORA CALDERÓN S.A.". The technique applied to obtain data is the interview to the two members of the accounting area of the company, in addition to the analysis to know the problem, establishing an alternative according to the needs of the company. Through this project, it is concluded that by means of the correct administration of items that involves the calculation of the advance, you can reduce the amount to be paid by applying the relevant strategies such as the decrease of values in inventories and accounts receivable, since the percentage for the calculation of the advance on the Asset is 0.4%, in this case for the year 2015 in the calculations of the financial indicators made with the data after the adjustments corresponding to the return, the ROA increases of 1.89% to 2.06%.
The taxpayers, mostly businessmen, have dealt with the fulfillment of the obligation to advance the income tax, which by decree they assumed, causing inconveniences, as expressed by the president of the Chamber of Commerce of Guayaquil, indicating that there is less liquidity in the companies, taken as an example a small company; Distribuidora Calderón S.A., which presents variations in its profitability in recent years, will analyze its financial statements by determining the items that were affected for the calculation of the income tax advance, in the same way the impact on profitability. The general objective of this work is to establish a tax planning of the income tax advance to reduce the impact on the profitability of the company "DISTRIBUIDORA CALDERÓN S.A.". The technique applied to obtain data is the interview to the two members of the accounting area of the company, in addition to the analysis to know the problem, establishing an alternative according to the needs of the company. Through this project, it is concluded that by means of the correct administration of items that involves the calculation of the advance, you can reduce the amount to be paid by applying the relevant strategies such as the decrease of values in inventories and accounts receivable, since the percentage for the calculation of the advance on the Asset is 0.4%, in this case for the year 2015 in the calculations of the financial indicators made with the data after the adjustments corresponding to the return, the ROA increases of 1.89% to 2.06%.
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ANTICIPO, PLANIFICACIÓN, CONTROL, TRIBUTACIÓN