Análisis del beneficio tributario en gastos de viaje, estadía, promoción en la empresa La Fábrica
No hay miniatura disponible
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Este proyecto fue creado con el objetivo de analizar la documentación necesaria que da lugar a
que exista un beneficio tributario cuando se realizan gastos de viaje, estadía y promoción que son
llevados a cabo en el exterior por los representantes delegados de la compañía LA FÁBRICA
S.A., ya que esta se encarga de comercializar sus productos en el exterior, consecuentemente, se
ve en la obligación de mantener un rubro por gastos de viaje, del cual no se ha podido beneficiar
en los últimos tiempos debido a la falta de conocimiento o poco interés de los empleados
respecto de la documentación al realizar alguna transacción en el exterior. Para determinar el
sustento de los beneficios tributarios en gastos de viaje, estadía y promoción comercial, nos
hemos basado en fundamentos teóricos y metodológicos, por lo cual se ha desarrollado una
investigación descriptiva y analítica, con el afán de conocer la situación de la empresa acerca del
manejo de la documentación dentro y fuera del país, adicionalmente se ha realizado una
investigación de campo, para conocer más de cerca la problemática que el contador mantiene con
la ausencia de comprobantes autorizadas por la Administración Tributaria nacional o extranjera.
Mediante la técnica del encuesta y la entrevista realizada al contador, se nos proporcionó la
información que nos motivó a desarrollar la propuesta de dictar un taller a los empleados de la
compañía con el propósito de darles conocer la importancia relevante de los documentos
autorizados.
This project was created with the objective of analyzing the necessary documentation that gives rise to a tax benefit when travel, stay and promotion expenses are made that are carried out abroad by the delegated representatives of the company LA FÁBRICA SA, since it is responsible for marketing its products abroad, consequently, it is necessary to maintain a heading for travel expenses, which has not been able to benefit in recent times due to lack of knowledge or little interest in employees regarding the documentation when making any transaction abroad. In order to determine the sustenance of the tax benefits in travel expenses, stay and commercial promotion, we have based on theoretical and methodological foundations, for which a descriptive and analytical investigation has been developed, with the aim of knowing the situation of the company about of the handling of the documentation inside and outside the country, additionally a field investigation has been carried out, to know more about the problem that the accountant maintains with the absence of vouchers authorized by the national or foreign Tax Administration. Through the encuestatechnique and the interview with the accountant, we were given the information that motivated us to develop the proposal to give a workshop to the employees of the company with the purpose of informing them of the relevant importance of the authorized documents.
This project was created with the objective of analyzing the necessary documentation that gives rise to a tax benefit when travel, stay and promotion expenses are made that are carried out abroad by the delegated representatives of the company LA FÁBRICA SA, since it is responsible for marketing its products abroad, consequently, it is necessary to maintain a heading for travel expenses, which has not been able to benefit in recent times due to lack of knowledge or little interest in employees regarding the documentation when making any transaction abroad. In order to determine the sustenance of the tax benefits in travel expenses, stay and commercial promotion, we have based on theoretical and methodological foundations, for which a descriptive and analytical investigation has been developed, with the aim of knowing the situation of the company about of the handling of the documentation inside and outside the country, additionally a field investigation has been carried out, to know more about the problem that the accountant maintains with the absence of vouchers authorized by the national or foreign Tax Administration. Through the encuestatechnique and the interview with the accountant, we were given the information that motivated us to develop the proposal to give a workshop to the employees of the company with the purpose of informing them of the relevant importance of the authorized documents.
Descripción
Palabras clave
BENEFICIOS TRIBUTARIOS, GASTOS DE VIAJE, ADMINISTRACION TRIBUTARIA, COMPROBANTES AUTORIZADOS