Impacto de revalorizaciones de inmuebles en anticipo de impuesto a la renta
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En la presente investigación se analizará el impacto de revalorizaciones de inmuebles en
anticipo del impuesto a la renta. Este anticipo debe ser cancelado aun cuando el impuesto a la
renta sea menor o incluso cero, la aplicación a empresas y personas naturales obligadas a llevar
contabilidad afecta significativamente porque el cálculo del anticipo del impuesto a la renta se
lo realiza sobre el total de sus ingresos gravables, siendo su margen de comercialización
pequeño. El objetivo de la investigación de la tesis es analizar el impacto que han tenido los
bienes inmuebles en el anticipo del impuesto a la renta y su evolución en el Ecuador. La presente
investigación es realizada por medio de una investigación cuantitativa: en el área de impuestos
y tributación presenta una serie de características que la vinculan en forma natural con las
diferentes medidas regulatorias de cada país, lo cual indica que las instancias de promocionar
inicialmente los proyectos de investigación y la evaluación de la investigación descriptiva y
exploratoria pueden ser utilizadas como un instrumento para investigar a profundidad los temas
a tratar. Con análisis detallado de cada uno de los datos se designa la incorporación del
conocimiento científico y real, propio o ajeno, con el objeto de crear o modificar un proceso
productivo, un artefacto, una máquina, para cumplir un fin valioso para una sociedad.
In the present investigation, the impact of revaluations of real estate in advance of the income tax will be analyzed. This advance must be canceled even if the income tax is lower or even zero, the application to companies and natural persons required to keep accounting, significantly affects because the calculation of the advance of income tax is made on the total of their Taxable income, its margins being small. The objective of the investigation of the thesis is to analyze the impact that the real estate had in the advance of the income tax and its evolution in Ecuador. The present investigation is carried out through a quantitative investigation: in the area of taxation and taxation it presents a series of characteristics that naturally link it with the different regulatory measures of each country, which indicates that the instances of initially promoting the projects Research and evaluation of descriptive and exploratory research can be used as an instrument to investigate in depth the topics to be addressed. With detailed analysis of each of the data is designated the incorporation of scientific knowledge and real, own or others, in order to create or modify a productive process, an artifact, a machine, to fulfill a valuable purpose for a society.
In the present investigation, the impact of revaluations of real estate in advance of the income tax will be analyzed. This advance must be canceled even if the income tax is lower or even zero, the application to companies and natural persons required to keep accounting, significantly affects because the calculation of the advance of income tax is made on the total of their Taxable income, its margins being small. The objective of the investigation of the thesis is to analyze the impact that the real estate had in the advance of the income tax and its evolution in Ecuador. The present investigation is carried out through a quantitative investigation: in the area of taxation and taxation it presents a series of characteristics that naturally link it with the different regulatory measures of each country, which indicates that the instances of initially promoting the projects Research and evaluation of descriptive and exploratory research can be used as an instrument to investigate in depth the topics to be addressed. With detailed analysis of each of the data is designated the incorporation of scientific knowledge and real, own or others, in order to create or modify a productive process, an artifact, a machine, to fulfill a valuable purpose for a society.
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Palabras clave
RENTA, PROCESO, INMUEBLES, IMPUESTOS