ejercicios fiscales
Post on 06-Jul-2018
303 Views
Preview:
TRANSCRIPT
-
8/17/2019 Ejercicios fiscales
1/191
Límite inferior Límite superior Cuota fija
$ $ $ %
0.01 496.07 0 1.92%
496.08 4,210.41 9.52 6.40%
4,210.42 7,399.42 247.24 10.88%
7,399.43 8,601.50 594.21 16.00%
8,601.51 10,298.35 786.54 17.92%
10,298.36 20,770.29 1,090.61 21.36%
20,770.30 32,736.83 3,327.42 23.52%
32,736.84 62,500.00 6,141.95 30.00%
62,500.01 83,333.33 15,070.90 32.00%
83,333.34 250,000.00 21,737.57 34.00%
250,000.01 n a!e"ante 78,404.23 35.00%
#arifa ap"ia"e 2016, para e" &"u"o !e "os pa'os pro(isiona"esmensua"es.
% para ap"iarse
sore e"e)e!ente !e""ímite inferior
-
8/17/2019 Ejercicios fiscales
2/191
-
8/17/2019 Ejercicios fiscales
3/191
e" &"u"o anua" !e *+ #a"a !e" susi!io para e" emp"eo anua"
Cuota fija -ara *n'resos !e
$ % $ $ $
$0.00 1.92% 0.01 21,227.52 4884.24
$114.24 6.40% 21,227.53 31,840.56 4881.96
$2,966.88 10.88% 31,840.57 41,674.08 4879.44
$7,130.52 16.00% 41,674.09 42,454.44 4713.24
$9,438.48 17.92% 42,454.45 53,353.80 4589.52
$13,087.32 21.36% 53,353.81 56,606.16 4250.76
$39,929.04 23.52% 56,606.17 64,025.04 3898.44$73,703.40 30.00% 64,025.05 74,696.04 3535.56
$180,850.80 32.00% 74,696.05 85,366.80 3042.48
$260,850.84 34.00% 85,366.81 88,587.96 2611.32
$940,850.76 35.00% 88,587.97 n a!e"ante 0
% para ap"iarse
sore e"e)e!ente !e""ímite inferior
asta *n'resos!e
Canti!a! !esusi!io para e"emp"eo mensua"
-
8/17/2019 Ejercicios fiscales
4/191
Sueldo mensual $15,000.00Gratifcación anual $7,500.00
rima !acacional $750.00
"once#to nero%n&reso &ra!ado $15,000.00
Gratifcación anualrima !acacional%n&reso e'cento $0.00
(ase &ra!a)le $15,000.00*imite in+erior $10,298.36
'cedente limite in+erior $4,701.64
*imite in+erior 21.36%m#uesto mar&inal $1,004.27
"uota f-a $1,090.61%m#uesto antes de su)sidio o im#uesto $2,094.88
Su)sidio al em#leo $0.00%m#uesto a retener $2,094.88
%n&reso totalSueldo $180,000.00
Gratifcación anual $7,500.00
rima !acacional $750.00 otal $188,250.00
-
8/17/2019 Ejercicios fiscales
5/191
/eci)ido
iciem)re
iciem)re
e)rero aro )ril$15,000.00 $15,000.00 $15,000.00
$0.00 $0.00 $0.00$15,000.00 $15,000.00 $15,000.00$10,298.36 $10,298.36 $10,298.36$4,701.64 $4,701.64 $4,701.64
21.36 21.36 21.36$1,004.27 $1,004.27 $1,004.27$1,090.61 $1,090.61 $1,090.61$2,094.88 $2,094.88 $2,094.88
$0.00 $0.00 $0.00$2,094.88 $2,094.88 $2,094.88
%n&reso e'cento %n&resos &ra!ados$0.00 $180,000.00
$2,191.20 $5,308.80
$750.00 $0.00$2,941.20 $185,308.80
-
8/17/2019 Ejercicios fiscales
6/191
ao unio ulio$15,000.00 $15,000.00 $15,000.00
$0.00 $0.00 $0.00$15,000.00 $15,000.00 $15,000.00$10,298.36 $10,298.36 $10,298.36
$4,701.64 $4,701.64 $4,701.64
21.36 21.36 21.36$1,004.27 $1,004.27 $1,004.27$1,090.61 $1,090.61 $1,090.61$2,094.88 $2,094.88 $2,094.88
$0.00 $0.00 $0.00$2,094.88 $2,094.88 $2,094.88
/esumen "antidad%S/ causado anual $26,272.55Su)sidio a#licado anual $0.00
%S/ a car&o del e-ercicio $26,272.55Suma del su)sidio en e+ecti!o entre&ado $0.00%S/ del e-ercicio $26,272.55Suma #a&os #ro!isionales $26,272.52Saldo a car&o o a +a!or $0.02
-
8/17/2019 Ejercicios fiscales
7/191
&osto Se#tiem)re ctu)re o!iem)re iciem)re ari+a anual$15,000.00 $15,000.00 $15,000.00 $15,000.00 $15,000.00 $180,000.00
$7,500.00 $7,500.00$750.00 $750.00
$0.00 $0.00 $0.00 $0.00 $2,941.20 $2,941.20$15,000.00 $15,000.00 $15,000.00 $15,000.00 $20,308.80 $185,308.80$10,298.36 $10,298.36 $10,298.36 $10,298.36 $10,298.36 $123,580.21
$4,701.64 $4,701.64 $4,701.64 $4,701.64 $10,010.44 $61,728.59
21.36 21.36 21.36 21.36 21.36 21.36$1,004.27 $1,004.27 $1,004.27 $1,004.27 $2,138.23 $13,185.23$1,090.61 $1,090.61 $1,090.61 $1,090.61 $1,090.61 $13,087.32$2,094.88 $2,094.88 $2,094.88 $2,094.88 $3,228.84 $26,272.55
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$2,094.88 $2,094.88 $2,094.88 $2,094.88 $3,228.84 $26,272.55
-
8/17/2019 Ejercicios fiscales
8/191
Gratifcación anual $25,950.00rima !acacional $6,598.00 $85,659.98
"once#to nero%n&reso &ra!ado $23,505.00
Gratifcación anualrima !acacional
%n&reso e'cento $0.00
educciones #ersonales(ase &ra!a)le $23,505.00*imite in+erior $20,770.30
'cedente limite in+erior $2,734.70 *imite in+erior 23.52%m#uesto mar&inal $643.20
"uota f-a $3,327.42%m#uesto antes de su)sidio o im#uesto $3,970.62
Su)sidio al em#leo $0.00%m#uesto a retener $3,970.62
%n&reso totalSueldo $296,730.00
Gratifcación anual $25,950.00rima !acacional $6,598.00
$85,659.98 otal $414,937.98
rt. 174 /*%S/ %n&resos mensuales &ra!ada sueldo $84,564.38
Gratifcación anual &ra!ada $23,758.80
-
8/17/2019 Ejercicios fiscales
9/191
iciem)re&ostoao
e)rero aro )ril ao unio$23,505.00 $23,505.00 $23,505.00 $23,505.00 $23,505.00
$85,659.98$0.00 $0.00 $0.00 $1,095.60 $0.00
$23,505.00 $23,505.00 $23,505.00 $108,069.38 $23,505.00$20,770.30 $20,770.30 $20,770.30 $83,333.34 $20,770.30
$2,734.70 $2,734.70 $2,734.70 $24,736.04 $2,734.7023.52 23.52 23.52 34.00 23.52$643.20 $643.20 $643.20 $8,410.25 $643.20
$3,327.42 $3,327.42 $3,327.42 $21,737.57 $3,327.42$3,970.62 $3,970.62 $3,970.62 $30,147.82 $3,970.62
$0.00 $0.00 $0.00 $0.00 $0.00$3,970.62 $3,970.62 $3,970.62 $23,860.22 $3,970.62
%n&reso e'cento %n&resos &ra!ados /esu$0.00 $296,730.00 %S/ causa
$2,191.20 $23,758.80 Su)sidio a#li$1,095.60 $5,502.40 %S/ a car&o d$1,095.60 $84,564.38 Suma del su)sidio en$4,382.40 $410,555.58 %S/ del e-
Suma #a&os #Saldo a car&
% %% %%% %: :$7,043.17 $5,627.18 $1,656.56 23.52 $19,889.60
$1,978.82 $309.07 ;$3,661.56 ;185.04 ;$39,992.13
-
8/17/2019 Ejercicios fiscales
10/191
ulio &osto Se#tiem)re ctu)re o!iem)re iciem)re$25,950.00 $25,950.00 $25,950.00 $25,950.00 $25,950.00 $25,950.00
$25,950.00$6,598.00
$0.00 $1,095.60 $0.00 $0.00 $0.00 $2,191.20
$25,950.00 $31,452.40 $25,950.00 $25,950.00 $25,950.00 $49,708.80$20,770.30 $20,770.30 $20,770.30 $20,770.30 $20,770.30 $32,736.84
$5,179.70 $10,682.10 $5,179.70 $5,179.70 $5,179.70 $16,971.9623.52 23.52 23.52 23.52 23.52 30.00$1,218.27 $2,512.43 $1,218.27 $1,218.27 $1,218.27 $5,091.59$3,327.42 $3,327.42 $3,327.42 $3,327.42 $3,327.42 $6,141.95$4,545.69 $5,839.85 $4,545.69 $4,545.69 $4,545.69 $11,233.54
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$4,545.69 $5,839.85 $4,545.69 $4,545.69 $4,545.69 $11,233.54
en "antidado anual $68,951.74
ado anual $0.00el e-ercicio $68,951.74
e+ecti!o entre&ado $0.00ercicio $68,951.74ro!isionales $78,969.46
o a +a!or ;$10,017.72
%S/ S* %S/ *$3,970.62 $23,860.22
-
8/17/2019 Ejercicios fiscales
11/191
-
8/17/2019 Ejercicios fiscales
12/191
ondo de a
-
8/17/2019 Ejercicios fiscales
13/191
/esultado anterior $15,371.11Sueldo mensual $18,950.00
(ase $34,321.11*imite in+erior $32,736.84
'cedente limite in+erior $1,584.27 *imite in+erior 30.00
%m#uesto mar&inal $475.28"uota f-a $6,141.95
%m#uesto antes de su)sidio o im#uesto $6,617.23Su)sidio al em#leo $0.00%m#uesto a retener $6,617.23
racción %%%/esultado anterior $6,617.23
(ase $18,950.00*imite in+erior $10,298.36
'cedente limite in+erior $8,651.64 *imite in+erior 21.36%m#uesto mar&inal $1,847.99
"uota f-a $1,090.61%m#uesto antes de su)sidio o im#uesto $2,938.60
Su)sidio al em#leo $0.00%m#uesto a retener $2,938.60
isminución de im#uesto $3,678.63
racción :/esulltado anterior $3,678.63/esultado +racción % $15,371.11/esultado 0.2393210682ulti#licar #or 100 23.93
restación &ra!ada $184,554.40ulti#licarlo #or resultado $44,167.76Suma el im#uesto del sueldo $47,106.36
-
8/17/2019 Ejercicios fiscales
14/191
iciem)re ulioao
e)rero aro )ril ao unio$18,950.00 $18,950.00 $18,950.00 $18,950.00 $18,950.00
$947.50 $947.50 $947.50 $947.50 $947.50$185,650.00
$947.50 $947.50 $947.50 $2,043.10 $947.50
$18,950.00 $18,950.00 $18,950.00 $203,504.40 $18,950.00
$10,298.36 $10,298.36 $10,298.36 $83,333.34 $10,298.36$8,651.64 $8,651.64 $8,651.64 $120,171.06 $8,651.6421.36 21.36 21.36 34.00 21.36
$1,847.99 $1,847.99 $1,847.99 $40,858.16 $1,847.99$1,090.61 $1,090.61 $1,090.61 $21,737.57 $1,090.61$2,938.60 $2,938.60 $2,938.60 $62,595.73 $2,938.60
$0.00 $0.00 $0.00 $0.00 $0.00$2,938.60 $2,938.60 $2,938.60 $47,106.36 $2,938.60
%n&reso e'cento %n&resos &ra!ados /esu$0.00 $248,000.00 %S/ causa
$2,191.20 $10,458.80 Su)sidio a#li$1,052.50 $2,967.50 %S/ a car&o
$0.00 $0.00 Suma del su)sidio e$1,095.60 $184,554.40 %S/ del e$4,339.30 $445,980.70 Suma #a&os
Saldo a car&
s
rima !acacional Gratifcación anual$2,924.40 $10,458.80
365 36530.4 30.4
$243.57 $871.09
-
8/17/2019 Ejercicios fiscales
15/191
$243.57 $871.09$21,050.00 $25,050.00$21,293.57 $25,921.09$20,770.30 $20,770.30
$523.27 $5,150.7923.52 23.52
$123.07 $1,211.47$3,327.42 $3,327.42$3,450.49 $4,538.89
$0.00 $0.00$3,450.49 $4,538.89
$3,450.49 $4,538.89$21,050.00 $25,050.00$20,770.30 $20,770.30
$279.70 $4,279.7023.52 23.52$65.79 $1,006.59
$3,327.42 $3,327.42$3,393.21 $4,334.01
$0.00 $0.00$3,393.21 $4,334.01
$57.29 $204.88
$57.29 $204.88$243.57 $871.09
0.2352 0.235223.52 23.52
$2,924.40 $10,458.80$687.82 $2,459.91
$4,081.02 $6,793.92
-
8/17/2019 Ejercicios fiscales
16/191
ulio &osto Se#tiem)re ctu)re o!iem)re iciem)re$21,050.00 $21,050.00 $21,050.00 $21,050.00 $25,050.00 $25,050.00
$12,650.00$4,020.00$1,052.50 $1,052.50 $1,052.50 $1,052.50 $1,252.50 $1,252.50
$2,148.10 $1,052.50 $1,052.50 $1,052.50 $1,252.50 $3,443.70
$23,974.40 $21,050.00 $21,050.00 $21,050.00 $25,050.00 $35,508.80
$20,770.30 $20,770.30 $20,770.30 $20,770.30 $20,770.30 $32,736.84$3,204.10 $279.70 $279.70 $279.70 $4,279.70 $2,771.9623.52 23.52 23.52 23.52 23.52 30.00$753.60 $65.79 $65.79 $65.79 $1,006.59 $831.59
$3,327.42 $3,327.42 $3,327.42 $3,327.42 $3,327.42 $6,141.95$4,081.02 $3,393.21 $3,393.21 $3,393.21 $4,334.01 $6,973.54
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$4,081.02 $3,393.21 $3,393.21 $3,393.21 $4,334.01 $6,973.54
en "antidaddo anual $14,200.31
cado anual $0.00el e-ercicio $14,200.31
e+ecti!o entre&ado $0.00-ercicio $14,200.31ro!isionales $18,974.68o o a +a!or ;$4,774.36
-
8/17/2019 Ejercicios fiscales
17/191
-
8/17/2019 Ejercicios fiscales
18/191
7.2
ari+a anual educciones$151,142.85 $15,114.29 =onorarios dentales #a&ados en e+ecti!o
Gastos #or
-
8/17/2019 Ejercicios fiscales
19/191
-
8/17/2019 Ejercicios fiscales
20/191
"um#le$15,000.00
$6,072.60 $6,072.60$2,698.16 $2,500.00
$10,235.00 $10,235.00$1,500.00 $1,500.00$4,053.98 $4,053.98
$22,804.42 $22,804.42 *imite de donati!os 7 de los in&r$5,600.00 $5,600.00
$52,766.00
$22,671.43$133,298.00
-
8/17/2019 Ejercicios fiscales
21/191
-
8/17/2019 Ejercicios fiscales
22/191
esos totales
-
8/17/2019 Ejercicios fiscales
23/191
-
8/17/2019 Ejercicios fiscales
24/191
-
8/17/2019 Ejercicios fiscales
25/191
/eci)ido
iciem)re
ulioao
e)rero aro )ril12994.56 14215.3766666667 16040.625
$12,994.56 $14,215.38 $16,040.63
$10,298.36 $10,298.36 $10,298.36$2,696.20 $3,917.02 $5,742.2721.36 21.36 21.36
$575.91 $836.67 $1,226.55$1,090.61 $1,090.61 $1,090.61$1,666.52 $1,927.28 $2,317.16
$0.00 $0.00 $0.00$1,666.52 $1,927.28 $2,317.16
2 3 4$3,333.04 $5,781.85 $9,268.63
%n&reso e'cento %n&resos &ra!ados$0.00 $84,000.00
$2,191.20 $1,308.80$560.00 $0.00
$1,095.60 $21,254.40$3,846.80 $106,563.20
% %% %%%$0.00 $816.77 ;$1,031.41$0.00 $309.07 ;$1,539.11
-
8/17/2019 Ejercicios fiscales
26/191
ao unio ulio &osto13651.588 11426.9883 10170.5843 10914.0425
$13,651.59 $11,426.99 $10,170.58 $10,914.04
$10,298.36 $10,298.36 $8,601.51 $10,298.36$3,353.23 $1,128.63 $1,569.07 $615.6821.36 21.36 17.92 21.36
$716.25 $241.08 $281.18 $131.51$1,090.61 $1,090.61 $786.54 $1,090.61$1,806.86 $1,331.69 $1,067.72 $1,222.12
$0.00 $0.00 $0.00 $0.00$1,806.86 $1,331.69 $1,067.72 $1,222.12
5 6 7 8$9,034.30 $7,990.11 $7,474.03 $9,776.96
/esumen "antidad%S/ causado anual $19,940.92Su)sidio a#licado anual $0.00%S/ a car&o del e-ercicio $19,940.92Suma del su)sidio en e+ecti!o entre&ado $0.00%S/ del e-ercicio $19,940.92Suma #a&os #ro!isionales $19,239.94
Saldo a car&o o a +a!or $700.98
%: :@%:A0B @%:A0B
@:*B
-
8/17/2019 Ejercicios fiscales
27/191
Se#tiem)re ctu)re o!iem)re iciem)re ari+a anual11821.57556 12577.615 12110.89273 12595.2375 $364,742.00
$209,075.65$11,821.58 $12,577.62 $12,110.89 $12,595.24 $155,666.35
$10,298.36 $10,298.36 $10,298.36 $10,298.36 $123,580.21$1,523.22 $2,279.26 $1,812.53 $2,296.88 $32,086.1421.36 21.36 21.36 21.36 21.36
$325.36 $486.85 $387.16 $490.61 $6,853.60$1,090.61 $1,090.61 $1,090.61 $1,090.61 $13,087.32$1,415.97 $1,577.46 $1,477.77 $1,581.22 $19,940.92
$0.00 $0.00 $0.00 $0.00 $0.00$1,415.97 $1,577.46 $1,477.77 $1,581.22 $19,940.92
9 10 11 12$12,743.72 $15,774.59 $16,255.44 $18,974.68
-
8/17/2019 Ejercicios fiscales
28/191
13845.0425989.1242646.13
64162.568257.9468561.9371194.0987312.34
106394.18125776.15133219.82151142.85
-
8/17/2019 Ejercicios fiscales
29/191
%n&resoseriodo . Csicas . orales otal in&resos /entanero $23,650.00 $6,523.00 $30,173.00 $5,250.00e)rero $25,650.00 $5,654.00 $61,477.00 $5,250.00
aro $29,658.00 $3,254.00 $94,389.00 $5,250.00)ril $31,562.00 $4,554.00 $130,505.00 $5,250.00ao $15,251.00 $6,054.00 $151,810.00 $5,250.00
unio $16,987.00 $3,215.00 $172,012.00 $5,250.00 ulio $18,956.00 $2,548.00 $193,516.00 $5,250.00&osto $29,878.00 $3,025.00 $226,419.00 $5,250.00Se#tiem)re $31,659.00 $4,555.00 $262,633.00 $5,250.00ctu)re $30,254.00 $3,254.00 $296,141.00 $5,250.00o!iem)re $21,654.00 $2,554.00 $320,349.00 $5,250.00iciem)re $42,058.00 $2,335.00 $364,742.00 $5,250.00
-
8/17/2019 Ejercicios fiscales
30/191
educciones"om)usti)les Sueldos rima !acacional Gratifcación anual "uotas %SS
$3,265.00 $4,500.00 $924.89$6,545.00 $4,500.00 $865.22
$3,215.00 $4,500.00 $924.89$2,588.00 $4,500.00 $895.05$4,025.00 $4,500.00 $924.89$3,256.00 $4,500.00 $895.05$5,458.00 $4,500.00 $924.89$4,446.00 $4,500.00 $924.89$3,984.00 $4,500.00 $895.05$2,154.00 $4,500.00 $924.89$3,654.00 $4,500.00 $895.05$3,998.00 $4,500.00 $956.00 $9,000.00 $924.89
Sandrani&t
-
8/17/2019 Ejercicios fiscales
31/191
"uotas /": %m#uestos ómina %: educciones erdidaAtilidad$913.17 $112.50 $1,362.40 $16,327.96 $13,845.04
$112.50 $1,887.20 $35,487.88 $25,989.12
$898.20 $112.50 $1,354.40 $51,742.87 $42,646.13$112.50 $1,254.08 $66,342.50 $64,162.50
$913.17 $112.50 $1,484.00 $83,552.06 $68,257.94$112.50 $1,360.96 $98,926.57 $68,561.93
$913.17 $112.50 $1,713.28 $117,798.41 $71,194.09$112.50 $1,551.36 $134,583.16 $87,312.34
$913.17 $112.50 $1,477.44 $151,715.32 $106,394.18$112.50 $1,184.64 $165,841.35 $125,776.15
$928.14 $112.50 $1,424.64 $182,605.68 $133,219.82$361.40 $1,479.68 $209,075.65 $151,142.85
;$347.97
-
8/17/2019 Ejercicios fiscales
32/191
%S/ causado %S/ retenido %S/ a car&o$1,848.18 $652.30 $1,195.88$3,333.04 $1,217.70 $2,115.34
$5,781.85 $1,543.10 $4,238.75$9,268.63 $1,998.50 $7,270.13$9,034.30 $2,603.90 $6,430.40
$4,523.50 $7,990.11 $2,925.40 $5,064.71$4,523.50 $7,474.03 $3,180.20 $4,293.83$4,523.50 $9,776.96 $3,482.70 $6,294.26$4,523.50 $12,743.72 $3,938.20 $8,805.52$4,523.50 $15,774.59 $4,263.60 $11,510.99$4,523.50 $16,255.44 $4,519.00 $11,736.44$4,523.50 $18,974.68 $4,752.50 $14,222.18
-
8/17/2019 Ejercicios fiscales
33/191
a&os #ro!isionales anteriores a&o #ro!isional$0.00 $1,195.88
$1,195.88 $919.46
$2,115.34 $2,123.42$4,238.75 $3,031.38$7,270.13 ;$839.73$7,270.13 ;$2,205.42$7,270.13 ;$2,976.30$7,270.13 ;$975.87$7,270.13 $1,535.39$8,805.52 $2,705.47
$11,510.99 $225.45$11,736.44 $2,485.74
$14,222.18
-
8/17/2019 Ejercicios fiscales
34/191
eriodo
neroe)rero
aro)rilao unio ulio
&ostoSe#tiem)re
ctu)reo!iem)reiciem)re
1. a&ó en el mes de unio 20162. educciones #ersonales
3. a&os #or ser!icios escolares
eriodo
neroe)rero
aro)rilao unio ulio
&ostoSe#tiem)re
ctu)re
-
8/17/2019 Ejercicios fiscales
35/191
o!iem)reiciem)re
-
8/17/2019 Ejercicios fiscales
36/191
?s %: ?s %:%n&resos
Csicas orales$32,654.00 $12,321.00$36,987.00 $11,548.00
$36,987.00 $10,254.00$40,251.00 $3,254.00$29,998.00 $15,654.00$36,987.00 $12,544.00$42,548.00 $13,054.00$39,654.00 $11,435.00$49,586.00 $10,548.00$50,564.00 $9,548.00$55,487.00 $8,548.00$62,545.00 $6,032.00
$3,025.60
aE Gasto dito dicos $19,658.00
aE =i-a en #rimaria $22,500.00)E =i-a en secundaria $25,650.00
15*imite &lo)al
%n&resosCsicas orales
$32,654.00 $12,321.00$36,987.00 $11,548.00
$36,987.00 $10,254.00$40,251.00 $3,254.00$29,998.00 $15,654.00$36,987.00 $12,544.00$42,548.00 $13,054.00$39,654.00 $11,435.00$49,586.00 $10,548.00$50,564.00 $9,548.00
-
8/17/2019 Ejercicios fiscales
37/191
$55,487.00 $8,548.00$62,545.00 $6,032.00
-
8/17/2019 Ejercicios fiscales
38/191
?s %: ?s %: ?s %:
a#elerCa "om)usti)les /enta$1,564.00 $1,958.00 $4,000.00$2,032.00 $1,895.00 $4,000.00
$1,025.00 $1,978.00 $4,000.00$954.00 $2,554.00 $4,000.00
$1,025.00 $986.00 $4,000.00$325.00 $1,254.00 $4,000.00$958.00 $1,056.00 $4,000.00$854.00 $2,051.00 $4,000.00
$1,235.00 $1,654.00 $4,000.00$2,546.00 $1,254.00 $4,000.00$3,652.00 $1,365.00 $4,000.00$2,546.00 $1,985.00 $4,000.00
*imite deducciones educción autoriada
$14,333.71$5,000.00$12,365.00$19,658.00
$12,900.00 $12,900.00$19,900.00 $19,900.00
$84,156.71$95,848.20 13.17$133,298.00
%: trasladado %: retenido %: acredita)le$7,196.00 $1,314.24 $1,203.52$7,765.60 $1,231.79 $1,268.32
$7,558.56 $1,093.76 $1,120.48$6,960.80 $347.09 $1,201.28$7,304.32 $1,669.76 $961.76$7,924.96 $1,338.03 $892.64$8,896.32 $1,392.43 $962.24$8,174.24 $1,219.73 $1,104.80$9,621.44 $1,125.12 $1,102.24$9,617.92 $1,018.45 $1,248.00
-
8/17/2019 Ejercicios fiscales
39/191
$10,245.60 $911.79 $1,442.72$10,972.32 $643.41 $1,364.96$102,238.08 $13,305.60 $13,872.96
-
8/17/2019 Ejercicios fiscales
40/191
educciones autoriadasSueldo %SS /":
$3,500.00 $875.00$3,500.00 $402.00
$3,500.00 $875.00$3,500.00 $402.00$3,500.00 $875.00$3,500.00 $402.00$3,500.00 $875.00$3,500.00 $402.00$3,500.00 $875.00$3,500.00 $402.00$3,500.00 $875.00$3,500.00 $402.00
nero%n&reso &ra!ado $32,990.50
educciones #ersonales $0.00onati!os
Ser!icios escolares(ase &ra!a)le $32,990.50*imite in+erior $32,736.84
'cedente limite in+erior $253.66 *imite in+erior 30.00
%m#uesto mar&inal $76.10"uota f-a $6,141.95
%m#uesto antes de su)sidio o im#uesto $6,218.05Su)sidio al em#leo $0.00%m#uesto a retener $6,218.05
$6,218.05
%: #or #a&ar %: #endiente de acreditar$4,678.24$5,265.49
$5,344.32$5,412.43$4,672.80$5,694.29$6,541.65$5,849.71$7,394.08$7,351.47
-
8/17/2019 Ejercicios fiscales
41/191
$7,891.09$8,963.95$75,059.52
-
8/17/2019 Ejercicios fiscales
42/191
&uinaldo . :acacional %m#uesto nómina %n&resos acumula)les$87.50 $44,975.00$87.50 $93,510.00
$87.50 $140,751.00$87.50 $184,256.00$87.50 $229,908.00$87.50 $279,439.00$87.50 $335,041.00$87.50 $386,130.00$87.50 $446,264.00$87.50 $506,376.00$87.50 $570,411.00
$7,000.00 $658.00 $278.95 $638,988.00
e)rero aro )ril ao$34,804.50 $35,128.17 $34,348.00 $34,514.10
$0.00 $0.00 $0.00 $0.00
$34,804.50 $35,128.17 $34,348.00 $34,514.10$32,736.84 $32,736.84 $32,736.84 $32,736.84$2,067.66 $2,391.33 $1,611.16 $1,777.26
30.00 30.00 30.00 30.00$620.30 $717.40 $483.35 $533.18
$6,141.95 $6,141.95 $6,141.95 $6,141.95$6,762.25 $6,859.35 $6,625.30 $6,675.13
$0.00 $0.00 $0.00 $0.00$6,762.25 $6,859.35 $6,625.30 $6,675.13
$13,524.50 $20,578.04 $26,501.19 $33,375.64
a&o mensual de %:$4,678.24$5,265.49
$5,344.32$5,412.43$4,672.80$5,694.29$6,541.65$5,849.71$7,394.08$7,351.47
-
8/17/2019 Ejercicios fiscales
43/191
$7,891.09$8,963.95
$75,059.52
-
8/17/2019 Ejercicios fiscales
44/191
educciones acumula)les tilidad a&ado erdidas fscales$11,984.50 $32,990.50$23,901.00 $69,609.00
$35,366.50 $105,384.50$46,864.00 $137,392.00$57,337.50 $172,570.50$66,906.00 $212,533.00 3025.6$77,382.50 $257,658.50 3025.6$88,277.00 $297,853.00 3025.6$99,628.50 $346,635.50 3025.6$111,418.00 $394,958.00 3025.6$124,897.50 $445,513.50 3025.6$145,267.45 $493,720.55 3025.6
unio ulio &osto Se#tiem)re$34,917.90 $36,376.13 $36,853.43 $38,178.88
$0.00 $0.00 $0.00 $0.00
$34,917.90 $36,376.13 $36,853.43 $38,178.88$32,736.84 $32,736.84 $32,736.84 $32,736.84$2,181.06 $3,639.29 $4,116.59 $5,442.04
30.00 30.00 30.00 30.00$654.32 $1,091.79 $1,234.98 $1,632.61
$6,141.95 $6,141.95 $6,141.95 $6,141.95$6,796.27 $7,233.74 $7,376.93 $7,774.56
$0.00 $0.00 $0.00 $0.00$6,796.27 $7,233.74 $7,376.93 $7,774.56
$40,777.61 $50,636.16 $59,015.40 $69,971.05
-
8/17/2019 Ejercicios fiscales
45/191
-
8/17/2019 Ejercicios fiscales
46/191
tilidad &ra!a)le %S/ causado %S/ retenido %S/ a car&o$32,990.50 $6,218.05 $1,232.10 $4,985.95$69,609.00 $13,524.50 $2,386.90 $11,137.60
$105,384.50 $20,578.04 $3,412.30 $17,165.74$137,392.00 $26,501.19 $3,737.70 $22,763.49$172,570.50 $33,375.64 $5,303.10 $28,072.54$209,507.40 $40,777.61 $6,557.50 $34,220.11$254,632.90 $50,636.16 $7,862.90 $42,773.26$294,827.40 $59,015.40 $9,006.40 $50,009.00$343,609.90 $69,971.05 $10,061.20 $59,909.85$391,932.40 $80,788.70 $11,016.00 $69,772.70$442,487.90 $92,276.25 $11,870.80 $80,405.45$490,694.95 $103,059.26 $12,474.00 $90,585.26
ctu)re o!iem)re iciem)re ari+a anual$39,193.24 $40,226.17 $40,891.25 $490,694.95
$0.00 $0.00 $0.00 $46,356.71$5,000.00
$32,800.00$39,193.24 $40,226.17 $40,891.25 $406,538.24$32,736.84 $32,736.84 $32,736.84 $392,841.97$6,456.40 $7,489.33 $8,154.41 $13,696.27
30.00 30.00 30.00 30.00$1,936.92 $2,246.80 $2,446.32 $4,108.88$6,141.95 $6,141.95 $6,141.95 $73,703.40$8,078.87 $8,388.75 $8,588.27 $77,812.28
$0.00 $0.00 $0.00 $0.00$8,078.87 $8,388.75 $8,588.27 $77,812.28
$80,788.70 $92,276.25 $103,059.26
-
8/17/2019 Ejercicios fiscales
47/191
-
8/17/2019 Ejercicios fiscales
48/191
-
8/17/2019 Ejercicios fiscales
49/191
-
8/17/2019 Ejercicios fiscales
50/191
"antidad$77,812.28$12,474.00$90,585.26
;$25,246.98
-
8/17/2019 Ejercicios fiscales
51/191
-
8/17/2019 Ejercicios fiscales
52/191
/S %S%" /S%%S(G
MÁS IVA MÁS IVA
PERIODO
INGRESOS
P FISICAS P MORALES
/ 25,654.00 65,987.00(// 35,658.00 102,546.00/ 50,645.00 32,658.00(/%* 43,025.00 85,065.00H 41,584.00 46,032.00 % 32,165.00 49,855.00 *% 46,850.00 65,987.00GS 32,965.00 79,884.00S%(/ 16,598.00 95,664.00"(/ 25,987.00 102,589.00:%(/ 59,654.00 96,678.00%"%(/ 49,589.00 101,548.00
NOTAS:1 RELAC
Fecha Activo
u&;05 ue&o de ofcinaSe#;12 utomo!il tilitario ul;15 Iui#o de "om#uto
2 n el mes de ctu)re de 2016, adIuier
n el mes de unio 2016 #a&a a sus em
! educciones #ersonalesKaE Gasto #or anteo-os
)E Gasto +unerario #orcEGasto ditoeE rima de se&uro de
" stCmulos fscalesaE =i-a en #reescolar $)E =i-o en #rimaria $25
-
8/17/2019 Ejercicios fiscales
53/191
cE "onu&e en )ac
-
8/17/2019 Ejercicios fiscales
54/191
Iui#o de com#uto
Lo es de uso
2016
eriodoCsicas
nero $25,654.00e)rero $35,658.00aro $50,645.00)ril $43,025.00ao $41,584.00
unio $32,165.00 ulio $46,850.00&osto $32,965.00
Se#tiem)re $16,598.00ctu)re $25,987.00
o!iem)re $59,654.00iciem)re $49,589.00
-
8/17/2019 Ejercicios fiscales
55/191
MÁS IVA MÁS IVA MÁS IVA
PAPELERIA COM%#STI%LES RENTA
4,250.00 5,251.00 7,250.003,256.00 3,654.00 7,250.008,954.00 4,084.50 7,250.001,254.00 6,798.00 7,250.003,654.00 4,025.00 7,250.006,498.80 3,265.00 7,250.003,254.00 1,256.00 7,250.004,054.00 3,654.00 7,250.006,398.00 5,894.00 7,500.002,054.00 4,054.00 7,500.003,265.00 3,698.00 7,500.001,584.00 4,051.00 7,500.00
IÓN DE ACTIVO FIJO
I&'o(te
29,658.00162,032.0032,654.00
#or medio de cr>dito )ancario una camioneta icJ# nue!a #or $20
#leados #or $36.548.65
raduados $2.365,00 m?s %:
$55.769.09 or $19.654,65
dicos $13.654,98
2.500,00 .500,00
-
8/17/2019 Ejercicios fiscales
56/191
rato $25.650,00
e)rero aro )ril
$70,000.67 $57,545.00 $63,758.05$0.00 $0.00 $0.00
$70,000.67 $57,545.00 $63,758.05$62,500.01 $32,736.84 $62,500.01$7,500.66 $24,808.16 $1,258.0432.00 30.00 32.00
$2,400.21 $7,442.45 $402.57$15,070.90 $6,141.95 $15,070.90$17,471.11 $13,584.40 $15,473.47
$0.00 $0.00 $0.00$17,471.11 $13,584.40 $15,473.47$34,942.22 $40,753.20 $61,893.89
52,666.52 7,264.3518,433.28 2,542.52
162,032.00
eses #ara de#reciar de# de#. mes
12.00 25.00 2.0812.00 25.00 2.0812.00 25.00 2.0812.00 25.00 2.08
-
8/17/2019 Ejercicios fiscales
57/191
32,654.00 -ulio
eses #ara de#reciar de# de#. mes
12.00 30.00 2.50
%n&resosorales %: trasladado %: retenido
$65,987.00 $14,662.56 $7,038.61$102,546.00 $22,112.64 $10,938.24$32,658.00 $13,328.48 $3,483.52$85,065.00 $20,494.40 $9,073.60$46,032.00 $14,018.56 $4,910.08
$49,855.00 $13,123.20 $5,317.87$65,987.00 $18,053.92 $7,038.61$79,884.00 $18,055.84 $8,520.96$95,664.00 $17,961.92 $10,204.16$102,589.00 $20,572.16 $10,942.83$96,678.00 $25,013.12 $10,312.32$101,548.00 $24,181.92 $10,831.79
$221,578.72 $98,612.59
-
8/17/2019 Ejercicios fiscales
58/191
MÁS IVA MÁS IVADED#CCIONES A#TORI$ADAS
)ONORARIOS TELEFONO
15,623.00 3,650.00 2,532.0010,998.00 6,052.00 2,054.0015,623.00 4,894.00 1,987.0010,998.00 6,985.00 2,116.0015,623.00 10,254.00 2,325.0010,998.00 5,849.00 2,119.0015,623.00 6,598.00 2,035.0010,998.00 3,265.00 1,856.0024,054.00 0.00 0.0017,987.00 0.00 4,025.0024,054.00 15,654.00 2,116.0017,987.00 3,698.00 2,029.00
1.325,51 m?s %:
S#ELDOS *PRESTACIONES
-
8/17/2019 Ejercicios fiscales
59/191
ao unio ulio
$58,328.07 $48,711.18 $51,727.61$0.00 $0.00 $0.00
$58,328.07 $48,711.18 $51,727.61$32,736.84 $32,736.84 $32,736.84$25,591.23 $15,974.34 $18,990.77
30.00 30.00 30.00$7,677.37 $4,792.30 $5,697.23$6,141.95 $6,141.95 $6,141.95$13,819.32 $10,934.25 $11,839.18
$0.00 $0.00 $0.00$13,819.32 $10,934.25 $11,839.18$69,096.60 $65,605.51 $82,874.26
%: %S/ a&o4,721.83 9,941.55 14,663.37
de#. mes de#. anual saldo #or deducir
3,375.67 40,508.00 121,524.003,375.67 40,508.00 81,016.003,375.67 40,508.00 40,508.003,375.67 40,508.00 0.00
o conocemos el %" del mes
-
8/17/2019 Ejercicios fiscales
60/191
2015
de#. mes de#. anual saldo #or deducir
816.35 9,796.20 22,857.80
o conocemos el %" del mes
%: acredita)le %: #or #a&ar %: #endiente de acreditar$4,152.64 $3,471.31$4,471.20 $6,703.20$4,861.52 $4,983.44$4,805.28 $6,615.52$4,915.68 $4,192.80
$4,669.57 $3,135.77$3,636.16 $7,379.15$3,999.84 $5,535.04$3,815.36 $3,942.40$36,058.48 ;$26,429.15$5,741.92 $8,958.88 $26,429.15$3,730.56 $9,619.57 $17,470.27
$0.00 $38,107.92
-
8/17/2019 Ejercicios fiscales
61/191
MÁS IVA MÁS IVADe'(e
GASTOS DE VIAJE De'- veh.c/0o
0.00 3,021.00 3,820.58 841.251,654.00 4,025.00 3,820.58 841.25
0.00 3,215.00 3,820.58 841.251,476.00 4,154.00 3,820.58 841.25
0.00 3,215.00 3,820.58 841.251,549.00 2,654.00 3,820.58 841.25
0.00 2,333.00 3,820.58 841.251,356.00 3,564.00 3,820.58 841.25
0.00 4,054.00 3,820.58 841.251,256.00 5,151.00 3,820.58 841.25
0.00 3,654.00 3,820.58 841.251,355.00 3,099.00 3,820.58 841.25
ENERGIAELECTRICA
De'- e/i'o eco&'/to
-
8/17/2019 Ejercicios fiscales
62/191
&osto Se#tiem)re ctu)re o!iem)re
$54,285.43 $54,887.06 $57,587.08 $60,690.90$0.00 $0.00 $0.00 $0.00
$54,285.43 $54,887.06 $57,587.08 $60,690.90$32,736.84 $32,736.84 $32,736.84 $32,736.84$21,548.59 $22,150.22 $24,850.24 $27,954.06
30.00 30.00 30.00 30.00$6,464.58 $6,645.07 $7,455.07 $8,386.22$6,141.95 $6,141.95 $6,141.95 $6,141.95$12,606.53 $12,787.02 $13,597.02 $14,528.17
$0.00 $0.00 $0.00 $0.00$12,606.53 $12,787.02 $13,597.02 $14,528.17$100,852.21 $115,083.16 $135,970.21 $159,809.86
Saldo38,003.14
119.681 105.743 1.1318 $3,820.58en cuestión, #or ello se usa el mes a #u)licado
%" del Mltimomes de la #rimeramitad del aLo de
Iue se trate, se&Mnlos meses de
utiliación
%" del mes enIue se adIuirió el
)ien
actor deactualiación
educción dein!ersiones
mensual
-
8/17/2019 Ejercicios fiscales
63/191
119.681 116.128 1.0305955497 $841.33
en cuestión, #or ello se usa el mes a #u)licado
a&o mensual de %:$3,471.31$6,703.20$4,983.44$6,615.52$4,192.80
$3,135.77$7,379.15$5,535.04$3,942.40
;$26,429.15;$17,470.27;$7,850.69
%" del Mltimo
mes de la #rimeramitad del aLo deIue se trate, se&Mn
los meses deutiliación
%" del mes enIue se adIuirió el
)ien
actor deactualiación
educción dein!ersiones
mensual
-
8/17/2019 Ejercicios fiscales
64/191
iaci+,
tilidad #a&ado
91,641.00 46,238.83 45,402.17229,845.00 89,843.66 140,001.34313,148.00 140,512.99 172,635.01441,238.00 186,205.82 255,032.18528,854.00 237,213.65 291,640.35610,874.00 282,058.28 328,815.72 36548.65723,711.00 325,069.11 398,641.89 36548.65836,560.00 365,727.94 470,832.06 36548.65948,822.00 418,289.77 530,532.23 36548.65
1,077,398.00 464,978.60 612,419.40 36548.651,233,730.00 529,581.42 704,148.58 36548.651,384,867.00 575,546.25 809,320.75 36548.65
I,3(e4o4ac/&/0a50e4
educcionesacumula)les
-
8/17/2019 Ejercicios fiscales
65/191
iciem)re ari+a anual /esumen
$64,397.67 $772,772.10 %S/ causado anual$0.00 $84,877.22 %S/ retenido de #erso
$0.00 a&os #ro!isionales$51,600.00 Saldo a car&o o a +a!
$64,397.67 $636,294.88$62,500.01 $392,841.97$1,897.66 $243,452.9132.00 30.00$607.25 $73,035.87
$15,070.90 $73,703.40$15,678.15 $146,739.27
$0.00 $0.00$15,678.15 $146,739.27$188,137.83
$45,846.95
educción dein!ersiones del
e-ercicio
-
8/17/2019 Ejercicios fiscales
66/191
$10,095.92
educción dein!ersiones del
e-ercicio
-
8/17/2019 Ejercicios fiscales
67/191
>rdidas fscales %S/ causado %S/ retenido
45,402.17 $9,941.55 $6,598.70140,001.34 $34,942.22 $16,853.30172,635.01 $40,753.20 $20,119.10255,032.18 $61,893.89 $28,625.60291,640.35 $69,096.60 $33,228.80292,267.07 $65,605.51 $38,214.30362,093.24 $82,874.26 $44,813.00434,283.41 $100,852.21 $52,801.40493,983.58 $115,083.16 $62,367.80575,870.75 $135,970.21 $72,626.70667,599.93 $159,809.86 $82,294.50772,772.10 $188,137.83 $92,449.30
tilidad&ra!a)le
-
8/17/2019 Ejercicios fiscales
68/191
"antidad
$146,739.27$92,449.30$95,688.53
;$41,398.56
-
8/17/2019 Ejercicios fiscales
69/191
-
8/17/2019 Ejercicios fiscales
70/191
%S/ a car&o
$3,342.85 0 $3,342.85$18,088.92 $3,342.85 $14,746.07$20,634.10 $18,088.92 $2,545.17$33,268.29 $20,634.10 $12,634.19$35,867.80 $33,268.29 $2,599.51$27,391.21 $35,867.80 ;$8,476.59$38,061.26 $27,391.21 $10,670.05$48,050.81 $38,061.26 $9,989.55$52,715.36 $48,050.81 $4,664.55$63,343.51 $52,715.36 $10,628.15$77,515.36 $63,343.51 $14,171.85$95,688.53 $77,515.36 $18,173.18
$95,688.53
a&os #ro!isionalesanteriores
a&o#ro!isional
-
8/17/2019 Ejercicios fiscales
71/191
-
8/17/2019 Ejercicios fiscales
72/191
-
8/17/2019 Ejercicios fiscales
73/191
CASO !/S NS%" " %G/SS / "%:% /S
PERIODO COMPRAS A TASA 167
/ 325,658.00 95,025.00(// 405,254.00 85,025.00/ 325,465.00 75,054.00(/%* 251,546.00 65,987.00H 245,878.00 25,486.00
% 205,698.00 52,032.00 *% 221,987.00 32,654.00GS 258,964.00 48,985.00S%(/ 205,987.00 16,325.00"(/ 305,654.00 32,054.00
:%(/ 359,878.00 25,849.00%"%(/ 465,897.00 20,545.00
Nota4:1 l 20 de sus in&resos son a+ectos a tasa 0 de %:2 #licar? una #erdida fscal del e-ercicio 2014 #or $16.632.9 /elación de acti!o f-o
Iui#o de com#utoIui#o de oOcinaIui#o de trans#ortedifcio
! educciones #ersonales Ao estimulos fscalesGastos m>dicosonati!osGastos de +unerales"ole&iatura #rimaria
PERIODO COMPRAS * GASTOS
/ 260,526.40 109,529.00(// 324,203.20 99,529.00/ 260,372.00 89,558.00(/%* 201,236.80 80,491.00H 196,702.40 39,990.00
% 164,558.40 66,536.00
INGRESOSCO%RADOS
INGRESOSCO%RADOS
-
8/17/2019 Ejercicios fiscales
74/191
*% 177,589.60 47,158.00GS 207,171.20 63,489.00S%(/ 164,789.60 30,829.00"(/ 244,523.20 46,558.00:%(/ 287,902.40 40,353.00%"%(/ 372,717.60 35,443.00
A8o 7 e'
2014 12.00 30.002015 12.00 30.002016 12.00 30.00
Iui#o com#uto $32,654.00dIuisición 2013 ulio%" Mltimo mes 2016 aro
A8o 7 e'
2010 12.00 10.002011 12.00 10.002012 12.00 10.002013 12.00 10.002014 12.00 10.002015 12.00 10.002016 12.00 10.00
Iui#o de ofcina 46,584.00
Me4e4 'a(ae'(ecia(
Me4e4 'a(ae'(ecia(
-
8/17/2019 Ejercicios fiscales
75/191
dIuisición 2009 e)rero%" Mltimo mes 2016 aro
A8o 7 e'
2015 12.00 25.002016 12.00 25.00
Iui#o de trans#or 189,654.00dIuisición 2014 aro%" Mltimo mes 2016 aro
A8o 7 e'
2000 12.00 5.002001 12.00 5.002002 12.00 5.002003 12.00 5.002004 12.00 5.002005 12.00 5.002006 12.00 5.00
2007 12.00 5.002008 12.00 5.002009 12.00 5.002010 12.00 5.002011 12.00 5.002012 12.00 5.002013 12.00 5.002014 12.00 5.00
Me4e4 'a(ae'(ecia(
Me4e4 'a(ae'(ecia(
-
8/17/2019 Ejercicios fiscales
76/191
2015 12.00 5.002016 12.00 5.00
difcio 198,765.75dIuisición 1999 nero
%" Mltimo mes 2016 aro
nero%n&reso &ra!ado $153,094.59
educciones #ersonales $0.00onati!os
Ser!icios escolares(ase &ra!a)le $153,094.59
*imite in+erior $83,333.34'cedente limite in+erior $69,761.25
*imite in+erior 34.00%m#uesto mar&inal $23,718.83
"uota f-a $21,737.57#uesto antes de su)sidio o im#uesto $45,456.40
Su)sidio al em#leo $0.00%m#uesto a retener $45,456.40
$45,456.40
-
8/17/2019 Ejercicios fiscales
77/191
%*, "/"%
TELEFONO RENTA LOCAL S#ELDOS
30,251.00 1,254.00 13,250.00 4,500.0025,025.00 1,254.00 13,250.00 4,500.0019,548.00 1,254.00 13,250.00 4,500.0018,547.00 1,254.00 13,250.00 4,500.0019,548.00 1,254.00 13,250.00 4,500.0021,654.00 1,254.00 13,250.00 4,500.0020,365.00 1,254.00 13,250.00 4,500.0011,584.00 1,254.00 13,250.00 4,500.0019,548.00 1,254.00 13,250.00 4,500.0018,564.00 1,254.00 13,250.00 4,500.00
17,054.00 1,254.00 13,250.00 4,500.0015,987.00 1,648.00 13,250.00 4,500.00
1;-ul;13 32,654.0015;+e);09 46,584.0016;mar;14 189,654.003;ene;99 198,785.65
$ 12,365.00$ 3,500.00$ 11,584.00$ 16,800.00
"uadro de %:Iva t(a40aao Iva ac(eita50e Iva 'o( 'a3a(
41,684.22 17,524.64 24,159.5851,872.51 15,924.64 35,947.8741,659.52 14,329.28 27,330.2432,197.89 12,878.56 19,319.3331,472.38 6,398.40 25,073.9826,329.34 10,645.76 15,683.58
COMPRAS ATASA 97
Iva 'e,ie,te eac(eita(
-
8/17/2019 Ejercicios fiscales
78/191
28,414.34 7,545.28 20,869.0633,147.39 10,158.24 22,989.1526,366.34 4,932.64 21,433.7039,123.71 7,449.28 31,674.4346,064.38 6,456.48 39,607.9059,634.82 5,670.88 53,963.94
e#reciaciones
7 e'- &e4 e'- &e4 de#. anual saldo #or deducir
2.50 816.35 $ 9,796.20 $22,857.802.50 816.35 $ 9,796.20 $13,061.602.50 816.35 $ 9,796.20 $3,265.40
Se usa maro de)ido a Iue aun no est? #u)licado el %" de -unio
7 e'- &e4 e'- &e4 de#. anual saldo #or deducir
0.83 388.20 $ 4,658.40 $ 41,925.600.83 388.20 $ 4,658.40 $ 37,267.200.83 388.20 $ 4,658.40 $ 32,608.800.83 388.20 $ 4,658.40 $ 27,950.400.83 388.20 $ 4,658.40 $ 23,292.000.83 388.20 $ 4,658.40 $ 18,633.600.83 388.20 $ 4,658.40 $ 13,975.20
-
8/17/2019 Ejercicios fiscales
79/191
7 e'- &e4 e'- &e4 de#. anual saldo #or deducir
2.08 3,951.13 $ 47,413.50 $ 142,240.502.08 3,951.13 $ 47,413.50 $ 94,827.00
7 e'- &e4 e'- &e4 de#. anual saldo #or deducir
0.42 828.19 $ 9,938.29 $ 188,827.460.42 828.19 $ 9,938.29 $ 178,889.180.42 828.19 $ 9,938.29 $ 168,950.890.42 828.19 $ 9,938.29 $ 159,012.600.42 828.19 $ 9,938.29 $ 149,074.310.42 828.19 $ 9,938.29 $ 139,136.030.42 828.19 $ 9,938.29 $ 129,197.74
0.42 828.19 $ 9,938.29 $ 119,259.450.42 828.19 $ 9,938.29 $ 109,321.160.42 828.19 $ 9,938.29 $ 99,382.880.42 828.19 $ 9,938.29 $ 89,444.590.42 828.19 $ 9,938.29 $ 79,506.300.42 828.19 $ 9,938.29 $ 69,568.010.42 828.19 $ 9,938.29 $ 59,629.730.42 828.19 $ 9,938.29 $ 49,691.44
-
8/17/2019 Ejercicios fiscales
80/191
0.42 828.19 $ 9,938.29 $ 39,753.150.42 828.19 $ 9,938.29 $ 29,814.86
e)rero aro )ril ao$209,311.29 $206,603.19 $189,286.39 $185,662.71
$0.00 $0.00 $0.00 $0.00
$209,311.29 $206,603.19 $189,286.39 $185,662.71
$83,333.34 $83,333.34 $83,333.34 $83,333.34$125,977.95 $123,269.85 $105,953.05 $102,329.37
34.00 34.00 34.00 34.00$42,832.50 $41,911.75 $36,024.04 $34,791.99$21,737.57 $21,737.57 $21,737.57 $21,737.57$64,570.07 $63,649.32 $57,761.61 $56,529.56
$0.00 $0.00 $0.00 $0.00$64,570.07 $63,649.32 $57,761.61 $56,529.56$129,140.15 $190,947.96 $231,046.43 $282,647.78
-
8/17/2019 Ejercicios fiscales
81/191
IMSS De'- e/i'o e co&'/to
3,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.07
3,250.00 899.57 501.41 4,181.073,250.00 899.57 501.41 4,181.07
ctualiación #erdida fscalerdida 16,632.98rimera actuualiación
iciem)re 2014 ulio 2014
erdida actualiada 17,078.41
Se&unda actualiaciónaro unio 2016
iciem)re 2014
erdida actualiada $17,611.40
$ 24,159.58$ 35,947.87$ 27,330.24$ 19,319.33$ 25,073.98$ 15,683.58
De'- e/i'oe oci,a
De'- e/i'oe
t(a,4'o(te
Pa3o &e,4/a0e IVA
-
8/17/2019 Ejercicios fiscales
82/191
$ 20,869.06$ 22,989.15$ 21,433.70$ 31,674.43$ 39,607.90$ 53,963.94
;
-
8/17/2019 Ejercicios fiscales
83/191
119.681 113.099 1.058196801 $4,181.07
%" del Mltimomes de la#rimera mitaddel aLo de Iuese trate, se&Mnlos meses de
utiliación
%" del mes en Iue seadIuirió el )ien
actor deactualiación
educción dein!ersiones
mensual
%" del Mltimomes de la
#rimera mitaddel aLo de Iue
se trate, se&Mnlos meses deutiliación
%" del mes en Iue seadIuirió el )ien
actor deactualiación
educción dein!ersiones
mensual
-
8/17/2019 Ejercicios fiscales
84/191
119.681 53.8701 2.2216591393 $1,839.96
unio ulio &osto Se#tiem)re$171,774.92 $167,134.51 $167,332.57 $184,887.31
$0.00 $0.00 $0.00 $0.00
$171,774.92 $167,134.51 $167,332.57 $184,887.31
$83,333.34 $83,333.34 $83,333.34 $83,333.34$88,441.58 $83,801.17 $83,999.23 $101,553.97
34.00 34.00 34.00 34.00$30,070.14 $28,492.40 $28,559.74 $34,528.35$21,737.57 $21,737.57 $21,737.57 $21,737.57$51,807.71 $50,229.97 $50,297.31 $56,265.92
$0.00 $0.00 $0.00 $0.00$51,807.71 $50,229.97 $50,297.31 $56,265.92$310,846.25 $351,609.76 $402,378.45 $506,393.29
-
8/17/2019 Ejercicios fiscales
85/191
De'- eicio #ti0ia PT# 'a3ao
$1,839.96 325,658.00 154,952.01 170,705.99$1,839.96 730,912.00 294,678.02 436,233.98$1,839.96 1,056,377.00 418,956.03 637,420.97$1,839.96 1,307,923.00 533,166.04 774,756.96$1,839.96 1,553,801.00 607,876.05 945,924.95$1,839.96 1,759,499.00 711,238.05 1,048,260.95$1,839.96 1,981,486.00 793,933.06 1,187,552.94$1,839.96 2,240,450.00 884,178.07 1,356,271.93$1,839.96 2,446,437.00 949,727.08 1,496,709.92$1,839.96 2,752,091.00 1,030,021.09 1,722,069.91
$1,839.96 3,111,969.00 1,102,600.10 2,009,368.90$1,839.96 3,577,866.00 1,169,202.11 2,408,663.89
%" actor116.059 1.03113.032
119.681 1.03116.059
I,3(e4o4ac/&/0a50e4
De/ccio,e4ac/&/0a50e4
-
8/17/2019 Ejercicios fiscales
86/191
$10,794.86
$6,016.95
educción dein!ersionesdel e-ercicio
educción dein!ersionesdel e-ercicio
-
8/17/2019 Ejercicios fiscales
87/191
$50,172.81
educción dein!ersionesdel e-ercicio
educción dein!ersiones
del e-ercicio
-
8/17/2019 Ejercicios fiscales
88/191
$22,079.49
ctu)re o!iem)re iciem)re ari+a anual$170,445.85 $181,068.86 $199,254.37 $616,014.00
$0.00 $0.00 $0.00 $66,504.00
$170,445.85 $181,068.86 $199,254.37 $549,510.00
$83,333.34 $83,333.34 $83,333.34 $392,841.97$87,112.51 $97,735.52 $115,921.03 $156,668.03
34.00 34.00 34.00 30.00$29,618.25 $33,230.08 $39,413.15 $47,000.41$21,737.57 $21,737.57 $21,737.57 $73,703.40$51,355.82 $54,967.65 $61,150.72 $120,703.81
$0.00 $0.00 $0.00 $0.00$51,355.82 $54,967.65 $61,150.72 $120,703.81$513,558.24 $604,644.13 $733,808.66
-
8/17/2019 Ejercicios fiscales
89/191
P?(ia4 4ca0e4 ISR ca/4ao
$17,611.40 $153,094.59 $45,456.40 0$17,611.40 $418,622.58 $129,140.15 $45,456.40$17,611.40 $619,809.57 $190,947.96 $129,140.15$17,611.40 $757,145.56 $231,046.43 $190,947.96$17,611.40 $928,313.56 $282,647.78 $231,046.43$17,611.40 $1,030,649.55 $310,846.25 $282,647.78$17,611.40 $1,169,941.54 $351,609.76 $310,846.25$17,611.40 $1,338,660.53 $402,378.45 $351,609.76$17,611.40 $1,479,098.52 $506,393.29 $402,378.45$17,611.40 $1,704,458.51 $513,558.24 $506,393.29
$17,611.40 $1,991,757.50 $604,644.13 $513,558.24$17,611.40 $2,391,052.49 $733,808.66 $604,644.13$733,808.66
#ti0ia3(ava50e
Pa3o4'(ovi4io,a0e4
a,te(io(e4
-
8/17/2019 Ejercicios fiscales
90/191
-
8/17/2019 Ejercicios fiscales
91/191
-
8/17/2019 Ejercicios fiscales
92/191
/esumen "antidad%S/ causado anual $120,703.81%S/ retenido de #ersonas morales $0.00a&os #ro!isionales $129,914.00Saldo a car&o o a +a!or ;$9,210.19
%ntereses 57204.82onto ma'im $61,601.40"ole&iaturas $9,299.18
-
8/17/2019 Ejercicios fiscales
93/191
Salustia orrres 4444292609e #arte del ro+. uan a)lo lmendare
Pa3o4 '(ovi4io,a0e4
$45,456.40$83,683.75$61,807.81$40,098.47$51,601.35$28,198.47$40,763.51$50,768.69
$104,014.84$7,164.94
$91,085.89$129,164.53
-
8/17/2019 Ejercicios fiscales
94/191
-
8/17/2019 Ejercicios fiscales
95/191
-
8/17/2019 Ejercicios fiscales
96/191
#a&oGasolina 350 tar-eta 3750
"asetas 900 e+ecti!o 3510Gasolina 350 e+ecti!ocomida 60 e+ecti!o
-
8/17/2019 Ejercicios fiscales
97/191
PERSONA FÍSICA CON INGRESOS POR ARRENDAMIENTO DIVA IVA
PERIODO
ENERO 39,798.00 19,540.00FEBRERO 40,546.00 18,540.00MARZO 40,546.00 12,540.00 ABRIL 42,658.00 13,654.00MAYO 43,987.00 21,540.00 JUNIO 44,584.00 20,548.00 JULIO 41,515.00 19,650.00 AGOSTO 40,254.00 18,540.00SEPTIEMBRE 32,650.00 16,352.00OCTUBRE 45,987.00 19,484.00NOVIEMBRE 46,980.00 10,354.00DICIEMBRE 47,888.00 15,878.00
PERSONA FÍSICA CON INGRESOS POR ARRENDAMIENTO DIVA IVA
PERIODO
ENERO 39,798.00 19,540.00FEBRERO 40,546.00 18,540.00MARZO 40,546.00 12,540.00 ABRIL 42,658.00 13,654.00MAYO 43,987.00 21,540.00 JUNIO 44,584.00 20,548.00 JULIO 41,515.00 19,650.00 AGOSTO 40,254.00 18,540.00
SEPTIEMBRE 32,650.00 16,352.00OCTUBRE 45,987.00 19,484.00NOVIEMBRE 46,980.00 10,354.00DICIEMBRE 47,888.00 15,878.00
INGRESOS COBRADOS A PERSONAS
FISICAS
INGRESOS
COBRADOS A
PERSONAS
MORALES
INGRESOS COBRADOS A PERSONAS
FISICAS
INGRESOS
COBRADOS A
PERSONASMORALES
-
8/17/2019 Ejercicios fiscales
98/191
RELACIÓN DE ACTIVO FIJO:CONCEPTO FECHA
EDIFICIO Sep-97BODEGAS Jul-99LOCALES COMERCIALES Sep-07
DEDUCCIONES PERSONALES Y ESTIMULOS FISCALES:
GASTOS MÉDICOSGASTOS FUNERARIOSDONATIVOSCOLEGIATURA SECUNDARIACOLEGIATURA BACHILLERATO
NOTAS: A)COMENZAR POR APLICAR LA DEDUCCIÓN OPCIONAL Y AL
A8o Me4e4 'a(a e'(ecia( 7 e'
1998 12.00 5.001999 12.00 5.002000 12.00 5.00
2001 12.00 5.002002 12.00 5.00
-
8/17/2019 Ejercicios fiscales
99/191
2003 12.00 5.00
2004 12.00 5.002005 12.00 5.002006 12.00 5.00
2007 12.00 5.002008 12.00 5.00
2009 12.00 5.002010 12.00 5.002011 12.00 5.002012 12.00 5.002013 12.00 5.002014 12.00 5.002015 12.00 5.002016 12.00 5.00
difcio $51,254.00dIuisición 1997 Se#tiem)re
%" Mltimo mes 2016 aro
A8o Me4e4 'a(a e'(ecia( 7 e'
2000 12.00 5.002001 12.00 5.002002 12.00 5.002003 12.00 5.002004 12.00 5.002005 12.00 5.002006 12.00 5.00
2007 12.00 5.002008 12.00 5.002009 12.00 5.00
2010 12.00 5.002011 12.00 5.00
-
8/17/2019 Ejercicios fiscales
100/191
2012 12.00 5.00
2013 12.00 5.002014 12.00 5.002015 12.00 5.00
2016 12.00 5.00
(ode&as $321,456.00dIuisición 1999 ulio%" Mltimo mes 2016 aro
A8o Me4e4 'a(a e'(ecia( 7 e'
2008 12.00 5.002009 12.00 5.002010 12.00 5.00
2011 12.00 5.00
2012 12.00 5.002013 12.00 5.00
2014 12.00 5.002015 12.00 5.002016 12.00 5.00
*ocales $458,654.00dIuisición 2007 Se#tiem)re%" Mltimo mes 2016 aro
-
8/17/2019 Ejercicios fiscales
101/191
eriodo%n&r
Csicasnero $39,798.00
e)rero $40,546.00aro $40,546.00)ril $42,658.00ao $43,987.00 unio $44,584.00 ulio $41,515.00
&osto $40,254.00Se#tiem)re $32,650.00
ctu)re $45,987.00o!iem)re $46,980.00
iciem)re $47,888.00
-
8/17/2019 Ejercicios fiscales
102/191
E LOCALES COMERCIALESIVA IVA
HONORARIOS
13,654.00 16,987.00 15,500.0012,354.00 15,879.00 16,500.005,254.00 3,646.00 17,500.00
0.00 19,878.00 15,500.000.00 21,545.00 17,500.000.00 20,546.00 15,500.000.00 21,654.00 15,500.000.00 20,548.00 16,500.000.00 3,654.00 17,500.00
2,135.00 13,164.00 15,500.000.00 14,151.00 16,500.000.00 15,140.00 17,500.00
E LOCALES COMERCIALESIVA IVA
HONORARIOS
13,654.00 16,987.00 15,500.0012,354.00 15,879.00 16,500.005,254.00 3,646.00 17,500.00
0.00 19,878.00 15,500.000.00 21,545.00 17,500.000.00 20,546.00 15,500.000.00 21,654.00 15,500.000.00 20,548.00 16,500.00
0.00 3,654.00 17,500.002,135.00 13,164.00 15,500.00
0.00 14,151.00 16,500.000.00 15,140.00 17,500.00
IMPUESTO
PREDIAL
GASTOS DE
MANTENIMIENTO
IMPUESTO
PREDIAL
GASTOS DE
MANTENIMIENTO
-
8/17/2019 Ejercicios fiscales
103/191
Topados al 10IMPORTE
51,254.00321,456.00458,654.00
6,548.00 654828,987.00 26659.6 33207.67,500.00 7500 750025,640.00 1990030,520.00 24500 44400
FINAL DEL EJERCICIO DECIDIR LA MEJOR OPCIÓN
e#reciaci
7 e'- &e4 e'- &e4 de#. anual
0.42 213.56 $ 2,562.700.42 213.56 $ 2,562.700.42 213.56 $ 2,562.70
0.42 213.56 $ 2,562.700.42 213.56 $ 2,562.70
-
8/17/2019 Ejercicios fiscales
104/191
0.42 213.56 $ 2,562.70
0.42 213.56 $ 2,562.700.42 213.56 $ 2,562.700.42 213.56 $ 2,562.70
0.42 213.56 $ 2,562.700.42 213.56 $ 2,562.70
0.42 213.56 $ 2,562.700.42 213.56 $ 2,562.700.42 213.56 $ 2,562.700.42 213.56 $ 2,562.700.42 213.56 $ 2,562.700.42 213.56 $ 2,562.700.42 213.56 $ 2,562.700.42 213.56 $ 2,562.70
Se usa maro de)ido a Iue aun no est? #u)licado el %" de -unio
e#reciaci
7 e'- &e4 e'- &e4 de#. anual
0.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.80
0.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.80
0.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.80
-
8/17/2019 Ejercicios fiscales
105/191
0.42 1,339.40 $ 16,072.80
0.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.800.42 1,339.40 $ 16,072.80
0.42 1,339.40 $ 16,072.80
Se usa maro de)ido a Iue aun no est? #u)licado el %" de -unio
e#reciaci
7 e'- &e4 e'- &e4 de#. anual
0.42 1,911.06 $ 22,932.700.42 1,911.06 $ 22,932.700.42 1,911.06 $ 22,932.70
0.42 1,911.06 $ 22,932.70
0.42 1,911.06 $ 22,932.700.42 1,911.06 $ 22,932.70
0.42 1,911.06 $ 22,932.700.42 1,911.06 $ 22,932.700.42 1,911.06 $ 22,932.70
Se usa maro de)ido a Iue aun no est? #u)licado el %" de -unio
-
8/17/2019 Ejercicios fiscales
106/191
sosorales %: trasladado %: retenido
$19,540.00 $9,494.08 $2,084.27$18,540.00 $9,453.76 $1,977.60$12,540.00 $8,493.76 $1,337.60$13,654.00 $9,009.92 $1,456.43$21,540.00 $10,484.32 $2,297.60$20,548.00 $10,421.12 $2,191.79$19,650.00 $9,786.40 $2,096.00$18,540.00 $9,407.04 $1,977.60$16,352.00 $7,840.32 $1,744.21$19,484.00 $10,475.36 $2,078.29$10,354.00 $9,173.44 $1,104.43
$15,878.00 $10,202.56 $1,693.65$114,242.08 $22,039.47
-
8/17/2019 Ejercicios fiscales
107/191
Deducción opcional
SUELDOS 10% ingresos IMSS
9,560.00 5,933.80 2,365.00 596.319,560.00 5,908.60 1,025.00 596.319,560.00 5,308.60 2,365.00 596.319,560.00 5,631.20 1,025.00 596.319,560.00 6,552.70 2,365.00 596.319,560.00 6,513.20 1,025.00 596.319,560.00 6,116.50 2,365.00 596.319,560.00 5,879.40 1,025.00 596.319,560.00 4,900.20 2,365.00 596.319,560.00 6,547.10 1,025.00 596.319,560.00 5,733.40 2,365.00 596.319,560.00 6,376.60 1,025.00 596.31
Deducción sejueta comprobación
SUELDOS 10% ingresos IMSS
9,560.00 5,933.80 2,365.00 596.319,560.00 5,908.60 1,025.00 596.319,560.00 5,308.60 2,365.00 596.319,560.00 5,631.20 1,025.00 596.319,560.00 6,552.70 2,365.00 596.319,560.00 6,513.20 1,025.00 596.319,560.00 6,116.50 2,365.00 596.319,560.00 5,879.40 1,025.00 596.31
9,560.00 4,900.20 2,365.00 596.319,560.00 6,547.10 1,025.00 596.319,560.00 5,733.40 2,365.00 596.319,560.00 6,376.60 1,025.00 596.31
Depreciación
edificio
Depreciación
edificio
-
8/17/2019 Ejercicios fiscales
108/191
del ingreso
nes
saldo #or deducir
$48,691.30$46,128.60$43,565.90
$41,003.20$38,440.50
%" del Mltimomes de la
#rimera mitaddel aLo de Iuese trate, se&Mn
los meses deutiliación
%" del mes enIue se adIuirió el
)ien
actor deactualiación
-
8/17/2019 Ejercicios fiscales
109/191
$35,877.80
$33,315.10$30,752.40$28,189.70
$25,627.00$23,064.30
$20,501.60$17,938.90$15,376.20$12,813.50$10,250.80
$7,688.10$5,125.40$2,562.70 119.681 42.8615 2.7922727856
nes
saldo #or deducir
$305,383.20$289,310.40$273,237.60$257,164.80$241,092.00$225,019.20$208,946.40
$192,873.60$176,800.80$160,728.00
$144,655.20$128,582.40
%" del Mltimomes de la
#rimera mitaddel aLo de Iuese trate, se&Mnlos meses de
utiliación
%" del mes enIue se adIuirió el)ien
actor deactualiación
-
8/17/2019 Ejercicios fiscales
110/191
$112,509.60
$96,436.80$80,364.00$64,291.20
$48,218.40 119.681 56.6812 2.1114761155
nes
saldo #or deducir
$435,721.30$412,788.60$389,855.90
$366,923.20
$343,990.50$321,057.80
$298,125.10$275,192.40$252,259.70 119.681 85.2951 1.4031403914
%" del Mltimo
mes de la#rimera mitaddel aLo de Iuese trate, se&Mnlos meses de
utiliación
%" del mes enIue se adIuirió el
)ien
actor deactualiación
-
8/17/2019 Ejercicios fiscales
111/191
%: acredita)le %: #or #a&ar #endiente de acred a&o mensual de %:$5,197.92 $2,211.89 $2,211.89$5,180.64 $2,295.52 $2,295.52$3,383.36 $3,772.80 $3,772.80$5,660.48 $1,893.01 $1,893.01$6,247.20 $1,939.52 $1,939.52$5,767.36 $2,461.97 $2,461.97$5,944.64 $1,745.76 $1,745.76$5,927.68 $1,501.76 $1,501.76$3,384.64 $2,711.47 $2,711.47$4,586.24 $3,810.83 $3,810.83$4,904.16 $3,164.85 $3,164.85
$5,222.40 $3,286.51 $3,286.51$0.00 $30,795.89 $30,795.89
-
8/17/2019 Ejercicios fiscales
112/191
Ingresos Deducciones
2,828.11 2,681.48 59,338.00 34,422.302,828.11 2,681.48 59,086.00 33,034.102,828.11 2,681.48 53,086.00 23,834.102,828.11 2,681.48 56,312.00 19,709.202,828.11 2,681.48 65,527.00 22,934.452,828.11 2,681.48 65,132.00 22,796.202,828.11 2,681.48 61,165.00 21,407.752,828.11 2,681.48 58,794.00 20,577.902,828.11 2,681.48 49,002.00 17,150.702,828.11 2,681.48 65,471.00 25,049.852,828.11 2,681.48 57,334.00 20,066.902,828.11 2,681.48 63,766.00 22,318.10
283,301.55
Ingresos Deducciones
2,828.11 2,681.48 59,338.00 45,045.712,828.11 2,681.48 59,086.00 41,272.512,828.11 2,681.48 53,086.00 22,679.512,828.11 2,681.48 56,312.00 32,640.112,828.11 2,681.48 65,527.00 36,568.612,828.11 2,681.48 65,132.00 34,190.112,828.11 2,681.48 61,165.00 36,241.412,828.11 2,681.48 58,794.00 33,558.31
2,828.11 2,681.48 49,002.00 17,025.112,828.11 2,681.48 65,471.00 28,977.012,828.11 2,681.48 57,334.00 28,355.312,828.11 2,681.48 63,766.00 28,647.51
385,201.19
Depreciación
bodegas
Depreciación
Locales
Depreciación
bodegas
Depreciación
Locales
-
8/17/2019 Ejercicios fiscales
113/191
educción dein!ersiones
mensual
educción dein!ersiones del
e-ercicio
-
8/17/2019 Ejercicios fiscales
114/191
$596.31 $7,155.76
educción dein!ersionesmensual
educción dein!ersiones dele-ercicio
-
8/17/2019 Ejercicios fiscales
115/191
$2,828.11 $33,937.33
$2,681.48 $32,177.80
educción dein!ersiones
mensual
educción dein!ersiones del
e-ercicio
-
8/17/2019 Ejercicios fiscales
116/191
-
8/17/2019 Ejercicios fiscales
117/191
Utilidad Utilidad gravable ISR causado
24,915.70 24,915.70 $4,302.4226,051.90 26,051.90 $4,569.6529,251.90 29,251.90 $5,322.2936,602.80 36,602.80 $7,301.7442,592.55 42,592.55 $9,098.6642,335.80 42,335.80 $9,021.6439,757.25 39,757.25 $8,248.0738,216.10 38,216.10 $7,785.7331,851.30 31,851.30 $5,933.6740,421.15 40,421.15 $8,447.2437,267.10 37,267.10 $7,501.0341,447.90 41,447.90 $8,755.27
Utilidad Utilidad gravable ISR causado
14,292.29 14,292.29 $1,943.7117,813.49 17,813.49 $2,695.8430,406.49 30,406.49 $5,593.8523,671.89 23,671.89 $4,009.8728,958.39 28,958.39 $5,253.2630,941.89 30,941.89 $5,719.7824,923.59 24,923.59 $4,304.2725,235.69 25,235.69 $4,377.68
31,976.89 31,976.89 $5,963.2136,493.99 36,493.99 $7,269.1028,978.69 28,978.69 $5,258.0335,118.49 35,118.49 $6,856.45328,811.81
-
8/17/2019 Ejercicios fiscales
118/191
-
8/17/2019 Ejercicios fiscales
119/191
-
8/17/2019 Ejercicios fiscales
120/191
-
8/17/2019 Ejercicios fiscales
121/191
-
8/17/2019 Ejercicios fiscales
122/191
ISR retenido ISR a cargo %n&reso &ra!ado
$1,954.00 $2,348.42 educciones #ersonales$1,854.00 $2,715.65 onati!os$1,254.00 $4,068.29 Ser!icios escolares$1,365.40 $5,936.34 (ase &ra!a)le$2,154.00 $6,944.66 *imite in+erior$2,054.80 $6,966.84 'cedente limite in+erior$1,965.00 $6,283.07 *imite in+erior$1,854.00 $5,931.73 %m#uesto mar&inal$1,635.20 $4,298.47 "uota f-a$1,948.40 $6,498.84uesto antes de su)sidio o im#uesto$1,035.40 $6,465.63 Su)sidio al em#leo$1,587.80 $7,167.47 %m#uesto a retener
$65,625.41
ISR retenido ISR a cargo
$1,954.00 -$10.29$1,854.00 $841.84$1,254.00 $4,339.85$1,365.40 $2,644.47$2,154.00 $3,099.26$2,054.80 $3,664.98$1,965.00 $2,339.27$1,854.00 $2,523.68
$1,635.20 $4,328.01$1,948.40 $5,320.70$1,035.40 $4,222.63 %m#uesto an$1,587.80 $5,268.65
$38,583.06
-
8/17/2019 Ejercicios fiscales
123/191
-
8/17/2019 Ejercicios fiscales
124/191
-
8/17/2019 Ejercicios fiscales
125/191
-
8/17/2019 Ejercicios fiscales
126/191
-
8/17/2019 Ejercicios fiscales
127/191
nero e)rero aro )ril ao unio
$24,915.70 $26,051.90 $29,251.90 $36,602.80 $42,592.55 $42,335.80
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$24,915.70 $26,051.90 $29,251.90 $36,602.80 $42,592.55 $42,335.80$20,770.30 $20,770.30 $20,770.30 $32,736.84 $32,736.84 $32,736.84$4,145.40 $5,281.60 $8,481.60 $3,865.96 $9,855.71 $9,598.9623.52 23.52 23.52 30.00 30.00 30.00$975.00 $1,242.23 $1,994.87 $1,159.79 $2,956.71 $2,879.69
$3,327.42 $3,327.42 $3,327.42 $6,141.95 $6,141.95 $6,141.95$4,302.42 $4,569.65 $5,322.29 $7,301.74 $9,098.66 $9,021.64
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$4,302.42 $4,569.65 $5,322.29 $7,301.74 $9,098.66 $9,021.64$4,302.42 $4,569.65 $5,322.29 $7,301.74 $9,098.66 $9,021.64
nero e)rero aro )ril
%n&reso &ra!ado $14,292.29 $17,813.49 $30,406.49 $23,671.89educciones #ersonales $0.00 $0.00 $0.00 $0.00
onati!osSer!icios escolares
(ase &ra!a)le $14,292.29 $17,813.49 $30,406.49 $23,671.89*imite in+erior $10,298.36 $10,298.36 $20,770.30 $20,770.30
'cedente limite in+erior $3,993.93 $7,515.13 $9,636.19 $2,901.59 *imite in+erior 21.36 21.36 23.52 23.52
%m#uesto mar&inal $853.10 $1,605.23 $2,266.43 $682.45"uota f-a $1,090.61 $1,090.61 $3,327.42 $3,327.42
es de su)sidio o im#uesto $1,943.71 $2,695.84 $5,593.85 $4,009.87Su)sidio al em#leo $0.00 $0.00 $0.00 $0.00%m#uesto a retener $1,943.71 $2,695.84 $5,593.85 $4,009.87
$1,943.71 $2,695.84 $5,593.85 $4,009.87
-
8/17/2019 Ejercicios fiscales
128/191
-
8/17/2019 Ejercicios fiscales
129/191
-
8/17/2019 Ejercicios fiscales
130/191
-
8/17/2019 Ejercicios fiscales
131/191
-
8/17/2019 Ejercicios fiscales
132/191
ulio &osto Se#tiem)re ctu)re o!iem)re iciem)re
$39,757.25 $38,216.10 $31,851.30 $40,421.15 $37,267.10 $41,447.90
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$39,757.25 $38,216.10 $31,851.30 $40,421.15 $37,267.10 $41,447.90$32,736.84 $32,736.84 $20,770.30 $32,736.84 $32,736.84 $32,736.84$7,020.41 $5,479.26 $11,081.00 $7,684.31 $4,530.26 $8,711.0630.00 30.00 23.52 30.00 30.00 30.00
$2,106.12 $1,643.78 $2,606.25 $2,305.29 $1,359.08 $2,613.32$6,141.95 $6,141.95 $3,327.42 $6,141.95 $6,141.95 $6,141.95$8,248.07 $7,785.73 $5,933.67 $8,447.24 $7,501.03 $8,755.27
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$8,248.07 $7,785.73 $5,933.67 $8,447.24 $7,501.03 $8,755.27$8,248.07 $7,785.73 $5,933.67 $8,447.24 $7,501.03 $8,755.27
ao unio ulio &osto Se#tiem)re ctu)re
$28,958.39 $30,941.89 $24,923.59 $25,235.69 $31,976.89 $36,493.99$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$28,958.39 $30,941.89 $24,923.59 $25,235.69 $31,976.89 $36,493.99$20,770.30 $20,770.30 $20,770.30 $20,770.30 $20,770.30 $32,736.84$8,188.09 $10,171.59 $4,153.29 $4,465.39 $11,206.59 $3,757.1523.52 23.52 23.52 23.52 23.52 30.00
$1,925.84 $2,392.36 $976.85 $1,050.26 $2,635.79 $1,127.15$3,327.42 $3,327.42 $3,327.42 $3,327.42 $3,327.42 $6,141.95$5,253.26 $5,719.78 $4,304.27 $4,377.68 $5,963.21 $7,269.10
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00$5,253.26 $5,719.78 $4,304.27 $4,377.68 $5,963.21 $7,269.10$5,253.26 $5,719.78 $4,304.27 $4,377.68 $5,963.21 $7,269.10
-
8/17/2019 Ejercicios fiscales
133/191
-
8/17/2019 Ejercicios fiscales
134/191
-
8/17/2019 Ejercicios fiscales
135/191
-
8/17/2019 Ejercicios fiscales
136/191
-
8/17/2019 Ejercicios fiscales
137/191
ari+a anual /esumen "antidad
$430,711.45 %S/ causado anual $64,333.48
$33,207.60 %S/ retenido de #ersonas morales $0.00$7,500.00 a&os #ro!isionales $65,625.41$37,000.00 Saldo a car&o o a +a!or ;$1,291.94$353,003.85$249,243.49$103,760.36
23.52$24,404.44$39,929.04$64,333.48
$0.00$64,333.48
o!iem)re iciem)re ari+a anual
$28,978.69 $35,118.49 $328,811.81$0.00 $0.00 $33,207.60
$7,500.00$44,400.00
$28,978.69 $35,118.49 $243,704.21$20,770.30 $32,736.84 $123,580.21$8,208.39 $2,381.65 $120,124.0023.52 30.00 21.36
$1,930.61 $714.50 $25,658.49$3,327.42 $6,141.95 $13,087.32$5,258.03 $6,856.45 $38,745.81
$0.00 $0.00 $0.00$5,258.03 $6,856.45 $38,745.81$5,258.03 $6,856.45
-
8/17/2019 Ejercicios fiscales
138/191
-
8/17/2019 Ejercicios fiscales
139/191
-
8/17/2019 Ejercicios fiscales
140/191
-
8/17/2019 Ejercicios fiscales
141/191
-
8/17/2019 Ejercicios fiscales
142/191
/esumen "antidad
%S/ causado $38,745.81%S/ retenido $0.00a&os #ro!isi $65,625.41Saldo a car& ;$26,879.61
-
8/17/2019 Ejercicios fiscales
143/191
-
8/17/2019 Ejercicios fiscales
144/191
-
8/17/2019 Ejercicios fiscales
145/191
-
8/17/2019 Ejercicios fiscales
146/191
-
8/17/2019 Ejercicios fiscales
147/191
PERSONA FÍSICA CON INGRESOS POR A
IVA
PERIODO
ENERO 58,956.00FEBRERO 65,654.00MARZO 70,548.00 ABRIL 115,856.00MAYO 85,946.00 JUNIO 95,698.00 JULIO 105,987.00 AGOSTO 111,487.00SEPTIEMBRE 115,987.00OCTUBRE 120,545.00NOVIEMBRE 95,875.00DICIEMBRE 119,878.00
RELACIÓN DE ACTIVO FIJO:CONCEPTO
LOCALES COMERCIALES
LOCALES COMERCIALES
DEDUCCIONES PERSONALES Y ESTIMULOS FISCALES:
HONORARIOS MEDICOSGASTOS FUNERARIOSPRIMA DE SEGUROS DE GASTOS MEDICINTERESES EN CRÉDITOS HIPOTECARIODONATIVOSCOLEGIATURA PRIMARIA
COLEGIATURAS SECUNDARIACOLEGIATURA BACHILLERATO
NOTAS: A)EL CONTRIBUYENTE COMENZARÁ PORB)AL FINAL DEL EJERCICIO DECIDIRÁ LA
ARRENDAMIENTO A PERSONAS
FÍSICAS
-
8/17/2019 Ejercicios fiscales
148/191
A8o
200620072008200920102011201220132014
20152016
*ocal comercial
dIuisición%" Mltimo mes
A8o
2009201020112012
20132014
20152016
*ocal comercial
dIuisición%" Mltimo mes
-
8/17/2019 Ejercicios fiscales
149/191
eriodo
neroe)rero
aro)rilao unio ulio
&ostoSe#tiem)re
ctu)reo!iem)reiciem)re
-
8/17/2019 Ejercicios fiscales
150/191
RENDAMIENTO DE LOCALES COMERCIALES
IVA IVA
35,698.00 32,654.00 32,154.0040,254.00 25,414.00 15,324.0061,325.00 21,548.00 11,245.0040,325.00 12,324.00 13,654.0035,987.00 3,654.00 11,548.0025,487.00 3,654.00 36,589.0041,254.00 0.00 21,541.0050,264.00 0.00 16,348.0050,247.00 0.00 3,334.0050,222.00 0.00 12,548.0051,546.00 0.00 31,654.0055,648.00 0.00 11,205.00
FECHA IMPORTE
Jul-05 325,654.00
Dec-09 548,987.00
TOPE19,897.00 19,897.0036,987.00 26659.6
OS 32,654.00 37878.64S 19,555.00 19,555.00
35,000.00 35,000.0025,500.00 12900
28,500.00 1990036,500.00 24500
PLICAR LA DEDUCCIÓN QUE IMPORTE MÁS CANTIDAD EN EL MES DE ENEROEDUCCIÓN CON MÁS CUANTÍA.
ARRENDAMIENTO A
PERSONAS MORALES
IMPUESTO
PREDIAL
GASTOS DE
MANTENIMIENTO
-
8/17/2019 Ejercicios fiscales
151/191
Me4e4 'a(a e'(ecia( 7 e' 7 e'- &e4
12.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.42
12.00 5.00 0.4212.00 5.00 0.42
$325,654.00
2005 ulio2016 aro Se usa maro de)ido a Iue aun
Me4e4 'a(a e'(ecia( 7 e' 7 e'- &e4
12.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.4212.00 5.00 0.42
12.00 5.00 0.4212.00 5.00 0.42
12.00 5.00 0.4212.00 5.00 0.42
$548,987.00
2009iciem)re2016 aro Se usa maro de)ido a Iue aun
-
8/17/2019 Ejercicios fiscales
152/191
%n&resos
Csicas orales Su)arrendamiento #. +Csicas
$58,956.00 $35,698.00 $15,654.00$65,654.00 $40,254.00 $15,654.00
$70,548.00 $61,325.00 $15,654.00$115,856.00 $40,325.00 $15,654.00$85,946.00 $35,987.00 $15,654.00$95,698.00 $25,487.00 $15,654.00$105,987.00 $41,254.00 $16,980.00$111,487.00 $50,264.00 $16,980.00$115,987.00 $50,247.00 $16,980.00$120,545.00 $50,222.00 $25,500.00$95,875.00 $51,546.00 $25,500.00$119,878.00 $55,648.00 $25,500.00
-
8/17/2019 Ejercicios fiscales
153/191
IVA IVA IVA
HONORARIOS COMISIONES
15,500.00 68,987.00 13,654.0015,500.00 5,254.00 14,654.0016,500.00 5,465.00 13,115.0025,550.00 12,450.00 136,052.0016,500.00 3,250.00 12,540.0016,500.00 3,250.00 12,333.0018,000.00 5,500.00 11,548.0018,000.00 5,500.00 10,548.0019,500.00 1,325.00 13,254.0032,654.00 1,325.00 13,654.0050,545.00 15,654.00 10,025.0032,654.00 15,450.00 9,545.00
103,990.2435,000.00
57300
2016
INTERESES
BANCARIOS
-
8/17/2019 Ejercicios fiscales
154/191
e#reciaciones
e'- &e4 de#. anual saldo #or deducir
1,356.89 $ 16,282.70 $309,371.301,356.89 $ 16,282.70 $293,088.601,356.89 $ 16,282.70 $276,805.901,356.89 $ 16,282.70 $260,523.201,356.89 $ 16,282.70 $244,240.501,356.89 $ 16,282.70 $227,957.801,356.89 $ 16,282.70 $211,675.101,356.89 $ 16,282.70 $195,392.401,356.89 $ 16,282.70 $179,109.70
1,356.89 $ 16,282.70 $162,827.001,356.89 $ 16,282.70 $146,544.30
no est? #u)licado el %" de -unio
e#reciaciones
e'- &e4 de#. anual saldo #or deducir
2,287.45 $ 27,449.35 $521,537.652,287.45 $ 27,449.35 $494,088.302,287.45 $ 27,449.35 $466,638.952,287.45 $ 27,449.35 $439,189.60
2,287.45 $ 27,449.35 $411,740.252,287.45 $ 27,449.35 $384,290.90
2,287.45 $ 27,449.35 $356,841.552,287.45 $ 27,449.35 $329,392.20
no est? #u)licado el %" de -unio
-
8/17/2019 Ejercicios fiscales
155/191
%: trasladado %: retenido
$12,650.00 $19,673.28 $5,157.12$12,650.00 $21,473.92 $5,643.09
$12,650.00 $25,628.32 $7,890.67$12,650.00 $29,517.60 $5,650.67$12,650.00 $24,037.92 $5,187.95$32,564.00 $27,104.48 $6,192.11
$0.00 $26,275.36 $4,400.43$12,545.00 $30,604.16 $6,699.63$12,650.00 $31,338.24 $6,709.01$12,650.00 $33,426.72 $6,706.35$13,500.00 $29,827.36 $6,938.24$13,500.00 $34,324.16 $7,375.79
$333,231.52 $74,551.04
Su)arrendamiento #.morales
-
8/17/2019 Ejercicios fiscales
156/191
IVA
Depreciación 1 Depreciación 2
2,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.532,067.70 $2,865.53
-
8/17/2019 Ejercicios fiscales
157/191
119.681 78.5385
119.681 95.537
%" del Mltimo mes de la#rimera mitad del aLo deIue se trate, se&Mn los
meses de utiliación
%" del mes en Iue seadIuirió el )ien
%" del Mltimo mes de la#rimera mitad del aLo deIue se trate, se&Mn los
meses de utiliación
%" del mes en Iue seadIuirió el )ien
-
8/17/2019 Ejercicios fiscales
158/191
%: acredita)le %: #or #a&ar
$20,847.20 ;$6,331.04$8,117.12 $7,713.71
$7,412.00 $10,325.65$30,032.96 ;$6,166.03$7,014.08 $11,835.89$10,987.52 $9,924.85$9,054.24 $12,820.69$8,063.36 $15,841.17$5,986.08 $18,643.15$9,628.96 $17,091.41$17,260.48 $5,628.64$11,016.64 $15,931.73$145,420.64 $113,259.84
-
8/17/2019 Ejercicios fiscales
159/191
-
8/17/2019 Ejercicios fiscales
160/191
actor de actualiación
1.5238513595 $2,067.70 $24,812.41
actor de actualiación
1.2527188419 $2,865.53 $34,386.32
educción dein!ersiones
mensual
educción dein!ersiones del
e-ercicio
educción dein!ersiones
mensual
educción dein!ersiones del
e-ercicio
-
8/17/2019 Ejercicios fiscales
161/191
%: #endiente de acreditar a&o mensual de %:
;$6,331.04$7,713.71
$10,325.65;$6,166.03$11,835.89$9,924.85$12,820.69$15,841.17$18,643.15$17,091.41$5,628.64$15,931.73$125,756.91
-
8/17/2019 Ejercicios fiscales
162/191
Ingresos
122,958.00 115,360.63 $9,465.40134,212.00 93,416.03 $10,590.80160,177.00 86,528.53 $13,187.30184,485.00 205,081.33 $15,618.10150,237.00 67,368.53 $12,193.30169,403.00 92,127.73 $12,118.50164,221.00 75,246.33 $14,724.10191,276.00 70,504.33 $16,175.10195,864.00 60,644.63 $16,623.40208,917.00 70,711.93 $17,076.70186,421.00 83,854.33 $14,742.10214,526.00 65,735.83 $17,552.602,082,697.00 1,086,580.13
Deducciones
comprobables
Tope honorarios
y comisiones
-
8/17/2019 Ejercicios fiscales
163/191
-
8/17/2019 Ejercicios fiscales
164/191
-
8/17/2019 Ejercicios fiscales
165/191
Diferencia honorarios Utilidad
$6,034.60 $7,597.37 $75,689.30$4,909.20 $40,795.97 $72,388.20$3,312.70 $73,648.47 $77,609.95$9,931.90 -$20,596.33 $76,893.75$4,306.70 $82,868.47 $56,236.95$4,381.50 $77,275.27 $62,945.05$3,275.90 $88,974.67 $57,477.35$1,824.90 $120,771.67 $66,946.60$2,876.60 $135,219.37 $68,552.40$15,577.30 $138,205.07 $73,120.95$35,802.90 $102,566.67 $65,247.35$15,101.40 $148,790.17 $75,084.10
996,116.87 828,191.95
Deducción
opcional
-
8/17/2019 Ejercicios fiscales
166/191
-
8/17/2019 Ejercicios fiscales
167/191
-
8/17/2019 Ejercicios fiscales
168/191
Utilidad ISR causado ISR retenido
47,268.70 $625.88 4,834.8061,823.80 $8,559.69 5,290.4082,567.05 $18,638.41 7,397.50107,591.25 #N/A 5,297.5094,000.05 $21,588.81 4,863.70106,457.95 $19,798.98 5,805.10106,743.65 $23,655.62 4,125.40124,329.40 $34,466.60 6,280.90127,311.60 $39,378.82 6,289.70135,796.05 $40,393.96 6,287.20121,173.65 $28,276.90 6,504.60139,441.90 $43,992.89 6,914.80
$69,891.60
-
8/17/2019 Ejercicios fiscales
169/191
-
8/17/2019 Ejercicios fiscales
170/191
-
8/17/2019 Ejercicios fiscales
171/191
ISR a cargo
-$4,208.92$3,269.29$11,240.91
#N/A$16,725.11$13,993.88$19,530.22$28,185.70$33,089.12$34,106.76$21,772.30 %m#uesto$37,078.09218,991.39
-
8/17/2019 Ejercicios fiscales
172/191
-
8/17/2019 Ejercicios fiscales
173/191
-
8/17/2019 Ejercicios fiscales
174/191
nero su-eta com#ro)ación deducción o#
%n&reso &ra!ado $7,597.37 $47,268.70educciones #ersonales $0.00 $0.00
onati!osSer!icios escolares
(ase &ra!a)le $7,597.37 $47,268.70*imite in+erior $7,399.43 $32,736.84
'cedente limite in+erior $197.94 $14,531.86 *imite in+erior 16.00 30.00
%m#uesto mar&inal $31.67 $4,359.56"uota f-a $594.21 $6,141.95
antes de su)sidio o im#uesto $625.88 $10,501.51Su)sidio al em#leo $0.00 $0.00$625.88 $10,501.51
$10,501.51
-
8/17/2019 Ejercicios fiscales
175/191
-
8/17/2019 Ejercicios fiscales
176/191
-
8/17/2019 Ejercicios fiscales
177/191
cional nero e)rero aro
%n&reso &ra!ado $7,597.37 $40,795.97 $73,648.47educciones #ersonales $0.00 $0.00 $0.00
onati!osSer!icios escolares
(ase &ra!a)le $7,597.37 $40,795.97 $73,648.47*imite in+erior $7,399.43 $32,736.84 $62,500.01
'cedente limite in+erior $197.94 $8,059.13 $11,148.46 *imite in+erior 16.00 30.00 32.00
%m#uesto mar&inal $31.67 $2,417.74 $3,567.51"uota f-a $594.21 $6,141.95 $15,070.90
%m#uesto antes de su)sidio o im#uesto $625.88 $8,559.69 $18,638.41Su)sidio al em#leo $0.00 $0.00 $0.00%m#uesto a retener $625.88 $8,559.69 $18,638.41
$625.88 $8,559.69 $18,638.41
-
8/17/2019 Ejercicios fiscales
178/191
-
8/17/2019 Ejercicios fiscales
179/191
-
8/17/2019 Ejercicios fiscales
180/191
)ril ao unio ulio &osto Se#tiem)re
;$20,596.33 $82,868.47 $77,275.27 $88,974.67 $120,771.67 $135,219.37$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
;$20,596.33 $82,868.47 $77,275.27 $88,974.67 $120,771.67 $135,219.37@A $62,500.01 $62,500.01 $83,333.34 $83,333.34 $83,333.34@A $20,368.46 $14,775.26 $5,641.33 $37,438.33 $51,886.03@A 32.00 32.00 34.00 34.00 34.00@A $6,517.91 $4,728.08 $1,918.05 $12,729.03 $17,641.25@A $15,070.90 $15,070.90 $21,737.57 $21,737.57 $21,737.57@A $21,588.81 $19,798.98 $23,655.62 $34,466.60 $39,378.82@A $0.00 $0.00 $0.00 $0.00 $0.00@A $21,588.81 $19,798.98 $23,655.62 $34,466.60 $39,378.82@A $21,588.81 $19,798.98 $23,655.62 $34,466.60 $39,378.82
-
8/17/2019 Ejercicios fiscales
181/191
-
8/17/2019 Ejercicios fiscales
182/191
-
8/17/2019 Ejercicios fiscales
183/191
ctu)re o!iem)re iciem)re ari+a anual
$138,205.07 $102,566.67 $148,790.17 $996,116.87$0.00 $0.00 $0.00 $103,990.24
$35,000.00$57,300.00
$138,205.07 $102,566.67 $148,790.17 $799,826.63$83,333.34 $83,333.34 $83,333.34 $750,000.01$54,871.73 $19,233.33 $65,456.83 $49,826.62
34.00 34.00 34.00 32.00$18,656.39 $6,539.33 $22,255.32 $15,944.52$21,737.57 $21,737.57 $21,737.57 $180,850.80$40,393.96 $28,276.90 $43,992.89 $196,795.32
$0.00 $0.00 $0.00 $0.00$40,393.96 $28,276.90 $43,992.89 $196,795.32$40,393.96 $28,276.90 $43,992.89
-
8/17/2019 Ejercicios fiscales
184/191
-
8/17/2019 Ejercicios fiscales
185/191
-
8/17/2019 Ejercicios fiscales
186/191
/esumen "antidad
%S/ causado anual $196,795.32%S/ retenido de #ersonas morales $69,891.60a&os #ro!isionales $218,991.39Saldo a car&o o a +a!or ;$92,087.67
-
8/17/2019 Ejercicios fiscales
187/191
-
8/17/2019 Ejercicios fiscales
188/191
-
8/17/2019 Ejercicios fiscales
189/191
%ndice nacional de #recios al consumidor
LoAmes ( / (/ H1980 0.0683 0.0699 0.0714 0.07261981 0.0873 0.0895 0.09141982 0.1143 0.1188 0.1231
1983 0.2401 0.2530 0.26521984 0.4163 0.4382 0.45701985 0.6692 0.6970 0.72401986 1.1103 1.1596 1.21351987 2.2688 2.4325 2.59321988 6.2806 6.8044 7.15281989 8.4513 8.5660 8.65891990 10.3508 10.5852 10.771819911992
19931994199519961997 39.2666 39.9264 40.4233 40.8600 41.232919981999 53.8701 54.5941 55.1013 55.6070 55.9415200020012002200320042005 77.6165 77.8751 78.2261 78.5047 78.307520062007 83.8821 84.1166 84.2986 84.2483 83.837320082009 92.4545 92.6586 93.1916 93.5178 93.2454201020112012 104.2840 104.4960 104.5560 104.2280 103.89902013 107.6780 108.2080 109.0020 109.0740 108.7110
2014 112.5050 112.7900 113.0990 112.8880 112.52702015 115.9540 116.1740 116.6470 116.3450 115.76402016 118.9840 119.5050 119.6810
-
8/17/2019 Ejercicios fiscales
190/191
* G S " :
41.5988 41.9612 42.3343 42.8615 43.2041 43.6874
56.3090 56.6812 57.0002 57.5510 57.9155 58.4305
78.2323 78.5385 78.6323 78.9474 78.1412 79.7108
83.9380 84.2945 84.6379 85.2951 85.6275 86.2316
93.4171 93.6716 93.8957 94.3667 94.6522 95.1432
104.3780 104.9640 105.2790 105.7430 106.2780 107.0000108.6450 108.6090 108.9180 109.3280 109.8480 110.8720
112.7220 113.0320 113.4380 113.9390 114.5690 115.4930115.9580 116.1280 116.3730 116.8090 117.4100 118.0510
-
8/17/2019 Ejercicios fiscales
191/191
%"
top related