Análisis de la subvaloración de filtros, y su incidencia en la recaudación tributaria durante el año 2015 -abril/ 2016
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Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La subvaloración hoy en día, es una metodología de contrabando técnico, donde malos contribuyentes perjudican al fisco con relación al real valor pagado o por pagar de las mercancías, incidiendo directamente en la recaudación de tributos al comercio exterior. Esto va de la mano, con la imposición fiscal que tenga el producto importado, y con medidas comerciales que el Gobierno haya aplicado, con la finalidad de regular su balanza comercial. Por lo que, se tiene la necesidad de estructurar de forma clara y sencilla una reingeniería de procesos para establecer el flujo de procesos para una revisión correcta de la valoración de las mercancías, en este caso filtros amparados en la subpartida arancelaria 8421230010.
Mediante un análisis estadístico, a través de métodos de cuartiles, se establece precios referenciales por encima y debajo del promedio establecido, con la finalidad de determinar el nominal de las declaraciones aduaneras de importación, que estarían subvalorando su valor FOB unitario, incidiendo en la recaudación de tributos. Así se revisaron de forma estadística, los controles posteriores realizados en los años anteriores, creando un precedente de rectificaciones de DAI, generando deuda a favor del fisco.
Lo anterior, da pauta para establecer puntos primordiales en la revisión de la documentación / soporte correspondiente al pago realizado o por realizar de la mercancía importada, enfocándonos en la revisión documental contable así como en la base de valor existente en la Administración, que nos permita justificar o sustentar dicho pago; aplicando un flujo de condicionantes dentro de la revisión durante el control concurrente de las mercancías, y esquematizando pasos dentro de un proceso a seguir, para lograr determinar una valoración de las mercancías, recaudando de manera eficiente los tributos al comercio exterior.
Subvaluation today, is a methodology of technical smuggling, where bad taxpayers harm to the Treasury in relation to the actual amount paid or payable for the goods, directly affecting the incomes from taxes on foreign trade. This goes hand in hand with taxation that has the imported product and trade measures that the Government has implemented, in order to regulate their trade balance. In that sense, There is a evidently need to set clear and simple re-engineering process in order to establish a process flow for proper review of the valuation of goods, in this case filters with harmonized code 8421230010. Through a statistic analysis, using quartiles methods, reference prices are set above and below the average established, in order to determinate the number of import declaration, where subvaloration in FOB unit needs to be proved, since there is a presumption of a high hint of price undercutting. On the other hand, previous years audits were reviewed, creating a precedent in rectifications of import declarations, generating debt to the Treasury. The above, gives guidelines to establish key points in the documentation corresponding to the payment for the imported goods; focusing on the document review to substantiate such payment; Likewise, a conditional flow is set within the review during concurrent control of goods; this will generate a correct customs valuation and an efficiently taxes collecting on foreign trade.
Subvaluation today, is a methodology of technical smuggling, where bad taxpayers harm to the Treasury in relation to the actual amount paid or payable for the goods, directly affecting the incomes from taxes on foreign trade. This goes hand in hand with taxation that has the imported product and trade measures that the Government has implemented, in order to regulate their trade balance. In that sense, There is a evidently need to set clear and simple re-engineering process in order to establish a process flow for proper review of the valuation of goods, in this case filters with harmonized code 8421230010. Through a statistic analysis, using quartiles methods, reference prices are set above and below the average established, in order to determinate the number of import declaration, where subvaloration in FOB unit needs to be proved, since there is a presumption of a high hint of price undercutting. On the other hand, previous years audits were reviewed, creating a precedent in rectifications of import declarations, generating debt to the Treasury. The above, gives guidelines to establish key points in the documentation corresponding to the payment for the imported goods; focusing on the document review to substantiate such payment; Likewise, a conditional flow is set within the review during concurrent control of goods; this will generate a correct customs valuation and an efficiently taxes collecting on foreign trade.
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IMPORTACIÓN, VALORACIÓN, TRIBUTOS, ADUANA, ARANCELARÍA