Análisis del uso del impuesto al valor agregado en compras de la empresa pesquera dijaymar S.A.
Fecha
2022-03
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El principal problema que se genera en las empresas es el desconocimiento del uso del Impuesto al Valor Agregado en las Compras, generando pago de impuestos indebidos o una declaración incorrecta, por lo que el objetivo general de la investigación fue analizar el uso del Impuesto al Valor Agregado (IVA) en compras de la empresa Pesquera Dijaymar S.A. con el fin de generar estrategias de compras factibles para el buen funcionamiento de la empresa, a más de conocer el impacto que tiene el IVA pagado en rentabilidad y liquidez de la misma. Se utilizó como metodología la investigación de campo, de tipo descriptiva debido a que permitió ir detallando cada una de las fases en las que se desarrolló el proyecto de investigación, así como el análisis del uso del IVA en las compras realizadas por la empresa. Dentro de los resultados se puede mencionar que en el análisis de los Estados Financieros se pudo identificar la disminución de los ingresos ordinarios y un incremento de otros ingresos. La disminución de ventas desciende un 22,03% el cual según lo conversado se debe a las diferentes restricciones y cambio de leyes nacionales relacionadas con la pesca. Luego del análisis de los supuestos eventos del crédito tributario en el ejercicio fiscal 2020 de la empresa pesquera Dijaymar S.A., este tendría un impacto del 3,47 % sobre su patrimonio, al tener que registrar este movimiento como resultados los valores del crédito tributario para su futura recuperación.
The main problem generated in companies is the lack of knowledge of the use of the Value Added Tax in Purchases, generating improper payment of taxes or an incorrect declaration, for which the general objective of the investigation was to analyze the use of the Value Added Tax (VAT) in purchases of the company Pesquera Dijaymar S.A. in order to generate feasible purchasing strategies for the proper functioning of the company, in addition to knowing the impact of VAT paid on profitability and company liquidity. Field research was used as a methodology, of a descriptive type because it allowed to describe each of the phases in which the research project was developed, as well as the analysis of the use of VAT in purchases made by the company. Within the conclusions it can be mentioned that in the analysis of the financial statements it was possible to identify the decrease in ordinary income and an increase in other income. The decrease in sales decreased by 22,03% which, according to what was discussed, is due to the different restrictions and changes in national laws related to fishing. After the analysis of the alleged events of the tax credit in fiscal year 2020 of the fishing company Dijaymar SA, this would have an impact of 3,47% on its equity, since this movement would have to record the values of the tax credit as results for its future recovery.
The main problem generated in companies is the lack of knowledge of the use of the Value Added Tax in Purchases, generating improper payment of taxes or an incorrect declaration, for which the general objective of the investigation was to analyze the use of the Value Added Tax (VAT) in purchases of the company Pesquera Dijaymar S.A. in order to generate feasible purchasing strategies for the proper functioning of the company, in addition to knowing the impact of VAT paid on profitability and company liquidity. Field research was used as a methodology, of a descriptive type because it allowed to describe each of the phases in which the research project was developed, as well as the analysis of the use of VAT in purchases made by the company. Within the conclusions it can be mentioned that in the analysis of the financial statements it was possible to identify the decrease in ordinary income and an increase in other income. The decrease in sales decreased by 22,03% which, according to what was discussed, is due to the different restrictions and changes in national laws related to fishing. After the analysis of the alleged events of the tax credit in fiscal year 2020 of the fishing company Dijaymar SA, this would have an impact of 3,47% on its equity, since this movement would have to record the values of the tax credit as results for its future recovery.
Descripción
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Palabras clave
IMPUESTO AL VALOR AGREGADO, COMPRAS, CRÉDITO TRIBUTARIO
Citación
APA