Impacto del régimen impositivo para microempresas Rim en sociedades
Fecha
2021
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Universidad de Guayaquil
Resumen
La Administración tributaria estableció de acuerdo a la Ley de Simplificación y Progresividad
Tributaria una nueva forma de efectuar el cálculo del Impuesto a la Renta, siendo estipulado que
el cálculo debe ser efectuado sobre los ingresos brutos sin considerar costos o gastos operacionales
y no operacionales, para generar el beneficio económico, de ahí surge la presente investigación
que se centra en determinar el impacto del Régimen Impositivo para Microempresas (RIM) en las
sociedades ubicadas Guayaquil y reconocer si existe alguna afectación en el capital de trabajo que
tienen este tipo de empresas. El objetivo general que debió cumplirse en la investigación fue
“Evaluar el impacto que tiene el pago del impuesto a la renta establecido por el RIM en las
sociedades ubicadas en Guayaquil”. La metodología aplicada fue cuantitativa de tipo descriptivo,
con el instrumento del cuestionario y la técnica de la encuesta, mientras que, la población estuvo
conformada por 9.901 sociedades ubicadas en Guayaquil y estuvieron detalladas en el catastro
emitido en el año 2020 a través del Portal Web del Servicio de Rentas Internas, determinando una
muestra de 370 microempresas a encuestar. Se concluyo a través de la revisión comparativa de los
estados financieros de 2 sociedades escogidas de forma aleatoria, siendo evaluadas con el Régimen
General con un cálculo del 25% de Impuesto a la Renta y del RIM que determina como cálculo el
2% sobre los ingresos brutos.
According to the Tax Simplification and Progressivity Law, the Tax Administration established a new way of calculating Income Tax, stipulating that the calculation must be made on net income without considering operational and non-operational costs or expenses, in order to generate the economic benefit, hence the present investigation that focuses on determining the impact of the Tax Regime for Microenterprises (RIM) in the companies located in Guayaquil and recognizing if there is any affectation in the working capital that have this type of companies. The general objective that had to be fulfilled in the investigation was "To evaluate the impact that the payment of the income tax established by the RIM has on the companies of Guayaquil." The applied methodology was quantitative of a descriptive type, with the questionnaire instrument and the survey technique, while the population was made up of 20,191 companies domiciled in the Guayaquil and were detailed in the cadastre issued in 2020 through of the Web Portal of the Internal Revenue Service, determined a sample of 378 micro-enterprises to be surveyed. It was concluded through the comparative review of the financial statements of 3 companies chosen at random, being evaluated with the General Regime with a calculation of 25% of Income Tax and the RIM that determines as a calculation 2% on income net.
According to the Tax Simplification and Progressivity Law, the Tax Administration established a new way of calculating Income Tax, stipulating that the calculation must be made on net income without considering operational and non-operational costs or expenses, in order to generate the economic benefit, hence the present investigation that focuses on determining the impact of the Tax Regime for Microenterprises (RIM) in the companies located in Guayaquil and recognizing if there is any affectation in the working capital that have this type of companies. The general objective that had to be fulfilled in the investigation was "To evaluate the impact that the payment of the income tax established by the RIM has on the companies of Guayaquil." The applied methodology was quantitative of a descriptive type, with the questionnaire instrument and the survey technique, while the population was made up of 20,191 companies domiciled in the Guayaquil and were detailed in the cadastre issued in 2020 through of the Web Portal of the Internal Revenue Service, determined a sample of 378 micro-enterprises to be surveyed. It was concluded through the comparative review of the financial statements of 3 companies chosen at random, being evaluated with the General Regime with a calculation of 25% of Income Tax and the RIM that determines as a calculation 2% on income net.
Descripción
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Palabras clave
CAPITAL DE TRABAJO, IMPUESTO A LA RENTA, MICROEMPRESAS, RÉGIMEN IMPOSITIVO PARA MICROEMPRESA
Citación
APA