Actividad 8
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Alisson Mejia Rodríguez
16/04/2023
Actividad 8
Profesor:
Michael Vásquez López
UNIVERSIDAD SAN MARCOS
Legislación Tributaria
A su oficina llega doña Carmen López, quien le solicita su ayuda para determinar
su impuesto de utilidades de ella y su empresa y le da la siguiente información:
1- Ella es contadora y tiene tres hijos y está casada.
2- Ella le da los siguientes ingresos:
Ingresos
1- Servicios profesionales dentro C.R.
180, 000,000
2- Herencia
23, 000,000
3- Ingresos por certificados de depósito a plazo
14, 000,000
4- Venta de propiedad donde vive
95, 000,000
5- Venta de vehículo
6, 000,000
6- Alquileres
8, 000,000
7- Premios de lotería
900,000
8- Dividendos
1, 800,000
9-Dietas
2, 000,000
10- Ingresos por servicios a Panamá desde Costa Rica
15, 000,000
Gastos Carmen López
1- Servicios Públicos
11, 000,000
2- Ropa
1, 500,000
3- Alquiler local
22, 500,000
4- Equipo de trabajo
50, 000,000
5- Clases de Karate
150,000
6- Alimentación
4, 600,000
7- Impuesto al valor agregado
2, 000,000
8- Rentan de Vehículo
4, 000,000
9- Publicidad
21, 000,000
10- Servicios profesionales por divorcio
1.500.000
11- Servicios profesionales de contador
5, 500,000
Ingresos Carmen López
1- Servicios profesionales dentro C.R
180 000 000,00
3- Ingresos por certificados de depósito
a plazo
14 000 000,00
10- Ingresos por servicios a Panamá
desde Costa Rica
15 000 000,00
Total Renta Bruta
209 000 000,00
Nota:
En este caso vamos a tomar que el servicio se hizo desde Costa Rica, por
ende al utilizarse la estructura económica del país será un ingreso grabable.
Gastos Carmen López
1- Servicios Públicos
11 000 000,00
3- Alquiler local
22 500 000,00
4- Equipo de trabajo
50 000 000,00
Total Gastos Deducible
83 500 000,00
Se debe de aplicar que la ley 7092, le da la opción de al contribuyente que realiza
servicios profesionales independientes o técnicos, de aplicar sin necesidad de
prueba las facturas un gastos deducible de 25%lo que en este caso con base en
los:
83,500.000 * 25% = 20.875.000 monto que es menor a los gastos que se tienen
registrado por 83,500.000 así por conveniencia se va a utilizar el gasto de
83,500.000. Ósea 209,000.000 – 83,500.000 =
125 500 000,00
Se procede aplicar la tabla y sacar las sub cuotas que correspondan en este caso
se tienen que llegar:
Hasta 3,732.000 está exento.
1- Primera Subcuota sobre el exceso de 3,732.000 hasta 5,573.0000 una tarifa de
10%, es decir: 5,573.000- 3,732.000= 1,841.000 * 10% = 184.100
2- Segunda Subcuota sobre el exceso de 5,573.000 hasta 9,296.000 una tarifa de
15%, es decir: 9,296.000 – 5,573.000 = 3,723.000* 15% = 558.450
3- Tercera Subcuota sobre el exceso de 9,296.000 hasta 18,631.000 una tarifa de
20% es decir: 125,500.000 – 18,631.000= 106 869 000* 20% = 21 373 800
Sumas de Su Cuotas:
Su cuota 1: …………………….. 184.100
Su cuota 2:…………………….. 558.450
Su cuota 3………………………26 717 250,00
Total de cuota tributaria……….. 27 459 800,00
Menos créditos familiares
Tres hijos C/U 1.570……………………………… (56 520)
Conyugue 2.360……………………………………(28.320)
Total a pagar……………………………………………..27 374 960
Ingresos Sociedad Anónima
1- Servicios profesionales de publicidad
450, 000,000
2- Asesorías realizadas en Panamá
40, 000,000
Gastos Sociedad Anónima
1- Salarios
127, 000,000
2- Servicios públicos
15, 000,000
3- Servicios profesionales
38, 000,000
4- Acción del Indoor Club
2, 000,000
5- Impuestos municipales
3, 000,000
6- Impuesto al valor agregado
11, 000,000
7- Publicidad en Facebook
6, 000,000
8- Alquiler de Yate
4.000.000
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9- Pagos por intereses moratorios
22.000.000
10- Pagos por préstamos de socio
1.000.000
11- Alquiler
18.000.000
12- Equipo y papelería
7.000.000
Ingresos Sociedad Anónima
Servicios profesionales de publicidad
450 000 000,00
Total Renta Bruta
450 000 000,00
Gastos
Sociedad Anónima
1- Salarios
127 000 000,00
2- Servicios públicos
15 000
000,00
3- Servicios profesionales
38 000
000,00
5- Impuestos municipales
3 000
000,00
Total Gastos Deducible
183 000 000,00
Renta Bruta =
450 000 000,00
₡
Menos Gasto Deducible = (183 000 000,00)
Renta Neta 267.000.000.00
₡
Suma de Su cuota
Su cuota 1:……………….. 5,143.000 * 5% = 257.150
Su cuota 2: 7,715.000- 5,143.000= 2,572.000 * 10%= 257.200
Su cuota 3:10,286.000-7,715.000= 2,571.000 * 15%= 385.650
Su cuota 4: 267, 000,000- 10,286.000= 256 714 000,00 *20%= 51 342 800,00
Total…………………….…………………………………..52 242 800,00
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محاسبة التكاليف نظري
The ABC company has the following estimated costs for the next year:
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Qualifying
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2
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Source: Internal Revenue Code. "Rev. Proc. 2022-38." www.irs.gov
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21,560
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M Federal Financial Aid Program X
Students Home
Ch. 7 Hmwk: Invoices, Trade &X
A Ch. 7 Hmwk Invoices, Trade & X
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7. [-/1 Points]
DETAILS
BRECMBC9 7.I1.010.
MY NOTES
ASK YOUR TEACHER
PRACTICE ANOTHER
Calculate the net price factor (as a %) and net price (in $) by using the complement method. Round your answer to the nearest cent.
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8. [-/1 Points]
DETAILS
BRECMBC9 7.J1.014.
MY NOTES
ASK YOUR TEACHER
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Calculate the trade discount (in $) and trade discount rate (as a %). Round your answer to the nearest tenth of a percent.
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Financial & Managerial Accounting
Accounting
ISBN:9781337119207
Author:Carl Warren, James M. Reeve, Jonathan Duchac
Publisher:Cengage Learning