El impacto del anticipo mínimo del impuesto a la renta a las empresas que comercializan bienes que no producen
Fecha
2015-09-01
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
En la investigación se analiza el impacto que causa el pago del anticipo mínimo de impuesto a la renta a las empresas que “comercializan bienes que no producen”. Este anticipo debe ser cancelado aun cuando el impuesto a la renta sea menor o incluso cero, la aplicación de esta norma a las empresas y personas naturales obligadas a llevar contabilidad los afecta significativamente, porque el cálculo del anticipo del impuesto a la renta se lo realiza sobre el total de sus ingresos gravables, siendo su margen de comercialización pequeño. Además, un gran porcentaje de ventas son adquiridas por el consumidor final, que no realiza retención, siendo un punto relevante considerado en el cálculo, afectando a su liquidez y al patrimonio.
In researching the impact caused by the advance payment of the minimum income tax for companies "that produce market goods" is analyzed. This advance must be paid even if the income tax is less or even zero, the application of this rule to companies and individuals required to keep accounts the significantly affect because the calculation of the payment of income tax it takes of total taxable income, with small marketing margin. In addition, a large percentage of sales are purchased by the consumer, who does not perform retention, being an important point considered in the calculation, affecting liquidity and equity.
In researching the impact caused by the advance payment of the minimum income tax for companies "that produce market goods" is analyzed. This advance must be paid even if the income tax is less or even zero, the application of this rule to companies and individuals required to keep accounts the significantly affect because the calculation of the payment of income tax it takes of total taxable income, with small marketing margin. In addition, a large percentage of sales are purchased by the consumer, who does not perform retention, being an important point considered in the calculation, affecting liquidity and equity.
Descripción
Anticipo del impuesto a la renta
Palabras clave
COMERCIALIZACIÓN DE BIENES, OBLIGACIÓN TRIBUTARIA, IMPUESTO A LA RENTA, COMPRAS