Incidencia tributaria por la aplicación de la reinversión de utilidades en las pequeñas y medianas empresas ( Pymes )
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2013
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Universidad Estatal de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo, está orientado a determinar las incidencias que se originan cuando en las Pequeñas y medianas empresas (PYMES) toman la decisión de realizar la reinversión de utilidades. Los efectos que esta causa en los Estados Financieros, la parte positiva y “negativa” que puede ser en algunas ocasiones para ciertos empresarios. El capítulo Uno contiene el problema, causas y efectos, delimitaremos el tema de estudio, mencionaremos al objetivo general y como cumplir con este objetivo.
En el Capítulo dos hemos considerado conceptos fundamentales que servirán de guía para ampliar mejor el criterio objeto de nuestro estudio; hablaremos del Estado los elementos que lo componen, las funciones que en este intervienen ya que estos son aquellos donde se expiden las leyes y consideramos hablar de temas que sirven de ilustración para mostrar cómo se organiza la economía de un país a través de un presupuesto; mencionaremos los entes de control tributario quienes con su gestión recaudatoria obtienen ingresos para solventar al presupuesto. El capítulo tres constará el marco contextual hacia quien está dirigida nuestra investigación Las Pequeñas y Medianas Empresas su radical importancia dentro de la economía de nuestro país. Aquí incluiremos al marco legal constará a detalle los artículos contempladas en las normativa, sobre la cual se sustenta nuestra tesis, está incluido el impuesto a la renta, ingresos gravados, deducciones, está contemplada la Conciliación Tributaria que es uno de los pasos fundamentales para hacer la reinversión de utilidades.
En el Capítulo cuatro mediante un ejercicio práctico desarrollaremos el Proceso de la Reinversión de Utilidades en PYMES, realizaremos el análisis de este y deduciremos los efectos al aplicarla en los estados financieros y obtendremos las incidencias tributarias que se dan por aplicarla. Luego vendrán las respectivas conclusiones y recomendaciones detallas en la presente tesis.
The present study aims to determine the issues that arise when small and medium enterprises (SMEs) make the decision to make the reinvestment of profits. The effects of this cause in the Financial Statements, the positive and "negative" can be sometimes for certain employers. Chapter One contains the problem, causes and effects, is delimited study topic, mention the overall objective and how to meet this goal. In chapter two we considered fundamental concepts that will guide the discretion to extend best object of our study, discuss the state's component parts, functions involved in this because these are where the laws are issued and consider talking of issues that are illustrations to show how to organize the economy of a country through a budget; mention tax control authorities with collection management who earn income to fund the budget. Chapter three will include the contextual framework to whom our research is directed Small and Medium Enterprises its radical importance in the economy of our country. This will include the legal framework consist in detail the products mentioned in the legislation, which is based on our thesis, is including income tax, taxable income, deductions, tax reconciliation is contemplated that one of the fundamental steps in making reinvested earnings. In chapter four by a practical exercise will develop the process of reinvestment in SMEs, we will analyze this and deduce the effects when applied in the financial statements and obtain tax incidences that are taken for implementation. Then come the respective conclusions and detailed recommendations in this thesis.
The present study aims to determine the issues that arise when small and medium enterprises (SMEs) make the decision to make the reinvestment of profits. The effects of this cause in the Financial Statements, the positive and "negative" can be sometimes for certain employers. Chapter One contains the problem, causes and effects, is delimited study topic, mention the overall objective and how to meet this goal. In chapter two we considered fundamental concepts that will guide the discretion to extend best object of our study, discuss the state's component parts, functions involved in this because these are where the laws are issued and consider talking of issues that are illustrations to show how to organize the economy of a country through a budget; mention tax control authorities with collection management who earn income to fund the budget. Chapter three will include the contextual framework to whom our research is directed Small and Medium Enterprises its radical importance in the economy of our country. This will include the legal framework consist in detail the products mentioned in the legislation, which is based on our thesis, is including income tax, taxable income, deductions, tax reconciliation is contemplated that one of the fundamental steps in making reinvested earnings. In chapter four by a practical exercise will develop the process of reinvestment in SMEs, we will analyze this and deduce the effects when applied in the financial statements and obtain tax incidences that are taken for implementation. Then come the respective conclusions and detailed recommendations in this thesis.
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PEQUEÑAS Y MEDIANAS EMPRESAS, IMPUESTO A LA RENTA, CONCILIACIÓN TRIBUTARIA, REIMBERSIÓN DE UTILIDADES