Estrategias de incentivos para mejorar la cultura tributaria en el Ecuador.
Fecha
2014-04
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
El Impuesto al Valor Agregado para las personas Jurídicas constituye un crédito tributario, pero para aquellas persona naturales que no ejercen alguna actividad comercial no es conveniente pagar el Impuesto al Valor Agregado (IVA) debido a que no se ven retribuido directamente de ese pago. Por lo tanto para esas personas es conveniente pedir solo notas de ventas, las mismas que no en todos los casos son autorizados por el Servicio de Rentas Internas.
En la ciudad de Guayaquil, como en las demás ciudades del país, se establece el Impuesto al Valor Agregado (IVA), el mismo que es considerado como un impuesto indirecto gravamen que se impone sobre todo bien o servicio que se vaya a adquirir, en todas sus etapas de comercialización, en la forma y en las condiciones que prevé la Ley, el IVA es un impuesto, se cobra a todas las personas en general sea esta persona natural y/o persona jurídica.
Únicamente los contribuyentes que estén inscritos en el Régimen Impositivo Simplificado, tiene el derecho de emitir nota de venta, los demás contribuyentes solo se deberá aceptar la emisión de facturas o documentos autorizados para el efecto.
The Value Added Tax for Legal persons constitutes a tax credit, but for those natural persons who do not carry out any commercial activity, it is not convenient to pay the Value Added Tax (VAT) because they are not paid directly from that payment. Therefore, it is convenient for these people to request only sales notes, which are not authorized by the Internal Revenue Service in all cases. In the city of Guayaquil, as in the other cities of the country, the Value Added Tax (VAT) is established, which is considered an indirect tax, which is imposed on all goods or services to be acquired, in All its stages of commercialization, in the form and under the conditions provided by Law, VAT is a tax, it is charged to all persons in general, whether this natural person and / or legal person. Only taxpayers who are registered in the Simplified Tax Regime, have the right to issue a sales note, other taxpayers should only accept the issuance of invoices or documents authorized for this purpose.
The Value Added Tax for Legal persons constitutes a tax credit, but for those natural persons who do not carry out any commercial activity, it is not convenient to pay the Value Added Tax (VAT) because they are not paid directly from that payment. Therefore, it is convenient for these people to request only sales notes, which are not authorized by the Internal Revenue Service in all cases. In the city of Guayaquil, as in the other cities of the country, the Value Added Tax (VAT) is established, which is considered an indirect tax, which is imposed on all goods or services to be acquired, in All its stages of commercialization, in the form and under the conditions provided by Law, VAT is a tax, it is charged to all persons in general, whether this natural person and / or legal person. Only taxpayers who are registered in the Simplified Tax Regime, have the right to issue a sales note, other taxpayers should only accept the issuance of invoices or documents authorized for this purpose.
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IMPUESTO AL VALOR AGREGADO, CRÉDITO TRIBUTARIO
Citación
APA