Procedimientos tributarios para la devolución del anticipo del impuesto a la renta sector agroquímica
Fecha
2021
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Universidad Guayaquil
Resumen
El presente trabajo de investigación presenta una guía del procedimiento para acceder a la
devolución del excedente del Anticipo de Impuesto a la Renta, los procedimientos se
presentan como una estrategia de planificación tributaria para los contribuyentes, para el
presente caso de estudio se tomó la empresa comercializadora de Agroquímicos en donde se
reflejó una escasa cultura tributaria en los procesos de devolución de Impuestos, lo cual
permite plantear como objetivo general establecer los Procedimientos tributarios para la
devolución del anticipo del impuesto a la renta, se utilizaron técnicas e instrumentos para el
estudio como las encuestas y entrevistas dirigidas al personal de la compañía y a
profesionales con experticia en devolución de Impuestos con el fin de recolectar información,
la misma que fue analizada e interpretada, llegando a la conclusión que es necesario
establecer los procedimientos tributarios para la devolución del anticipo del impuesto a la
renta y de esta manera lograr la disminución de la carga impositiva en la compañía que a su
vez mejorara la liquidez de la compañía.
This research work presents a guide to the procedure to access the return of the surplus of the Income Tax Advance, the procedures are presented as a tax planning strategy for taxpayers, for the present case study the marketing company was taken of Agrochemicals where a scarce tax culture was reflected in the tax refund processes, which allows to establish as a general objective to establish the tax procedures for the return of the income tax advance, techniques and instruments were used for the study such as the Surveys and interviews directed at company personnel and professionals with expertise in tax refund in order to collect information, which was analyzed and interpreted, reaching the conclusion that it is necessary to establish tax procedures for the refund of the tax advance. to the rent and from this way to achieve a reduction in the tax burden on the company, which in turn will improve the liquidity of the company
This research work presents a guide to the procedure to access the return of the surplus of the Income Tax Advance, the procedures are presented as a tax planning strategy for taxpayers, for the present case study the marketing company was taken of Agrochemicals where a scarce tax culture was reflected in the tax refund processes, which allows to establish as a general objective to establish the tax procedures for the return of the income tax advance, techniques and instruments were used for the study such as the Surveys and interviews directed at company personnel and professionals with expertise in tax refund in order to collect information, which was analyzed and interpreted, reaching the conclusion that it is necessary to establish tax procedures for the refund of the tax advance. to the rent and from this way to achieve a reduction in the tax burden on the company, which in turn will improve the liquidity of the company
Descripción
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Palabras clave
TRIBUTOS, DERECHO TRIBUTARIO, PAGO EN EXCESO, DEVOLUCIÓN, ANTICIPO IMPUESTO A LA RENTA, PROCEDIMIENTOS
Citación
APA