Caso practico de persona fisica
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Publicado: 10 de marzo de 2010
ALUMNO:
C.P. JUAN JOSÉ HERNÁNDEZ MARTINEZ CATEDRATICO: C.P.C. ARACELI HERNÁNDEZ HERNÁNDEZ
CENTRO DE CIENCIAS JURIDICAS DE PUEBLA 02/02/2010
CONTENIDO
1.- INDICE 2.- EJERCICIO DE PAGOS PROVISIONALES DE IETU 3.- ACREDITAMIENTO DE EJERCICIO DE PAGOS DE IETU 4.- EJERCICIO PRACTICO DE RETENCIONES DE IDE 5.- PREGUNTAS Y RESPUESTAS
1 2 3 4y5
7
C.P. Juan José Hernández Martínez
LAPAQUITA, S.A.
01 DE ENERO AL 31 DE DICIEMBRE DE 2009
PAGOS PROVISIONALES DE IETU
INGRESOS enero febrero 36,750.00 1,750.00 1,837.50
36,662.50 69,912.50
marzo 38,587.50 1,837.50 5,000.00 1,929.38
43,495.63 113,408.13
abril 40,516.88 1,929.38 2,025.84
40,420.41 153,828.53
mayo 42,542.72 2,025.84 2,127.14
42,441.43 196,269.96
junio 44,669.85 2,127.14 15,000.00 2,233.49 10,000.0059,563.50 255,833.46
julio 46,903.35 2,233.49 2,345.17
46,791.67 302,625.13
agosto 49,248.51 2,345.17 2,462.43
49,131.26 351,756.38
septiembre 51,710.94 2,462.43 2,585.55
51,587.82 403,344.20
octubre 54,296.49 2,585.55 2,714.82
54,167.21 457,511.41
noviembre 57,011.31 2,714.82 20,000.00 2,850.57
76,875.57 534,386.99
diciembre 59,861.88 2,850.57 2,993.09 10,000.0059,719.35 594,106.33
VENTAS FACTURADAS 35,000.00 VTAS COBRADAS PER ANT INGS X ARRENDAM ACT FIJOS COBRADOS NO COBRADAS 1,750.00 INGRESOS X DIVIDENDOS 10,000.00
TOTAL DE INGRESOS INGRESOS ACUMULADOS 33,250.00 33,250.00
DEDUCCIONES
COMPRAS GASTOS GENERALES NO DEDUCIBLES INVERSIONES ACTIVOS FIJOS TOTAL DE DEDUCCIONES DEDUCCIONES ACUMULADAS DEDUC ADIC ACT. FIJO DEDUC CTAS Y DOC X PAG BASE PARA IETUtasa de ietu Pago Provisional Determinado CRED. FISC. EXCESO DEDUC CRED. FISC. SALARIOS Y SS CRED. FISC. IMSS CRED. FISC. INV. ADQ 98-07 CRED. FISC. INVENTARIO PM CRED. FISC. PERD. FISCALES CRED. FISC. X ENAJ. A PLAZO ietu del periodo Pagos Provisionales ISR del Periodo. IETU NETO PAGOS ANTERIORES PAGO DEL IETU
23,000.00 7,500.00
24,150.00 7,875.00
25,357.50 8,268.75 6,000.00
26,625.388,682.19
27,956.64 9,116.30
29,354.48 9,572.11
30,822.20 10,050.72
32,363.31 10,553.25
33,981.48 11,080.92
35,680.55 11,634.96 8,000.00
37,464.58 12,216.71
39,337.81 12,827.55
30,500.00 30,500.00 430.00 2,320.00 17.00% 394.40 0.00 850.00 246.50 0.00 0.00 0.00 0.00 (702.10) 0.00 0.00 0.00 0.00 0.00
32,025.00 62,525.00 860.00 6,527.50 17.00% 1,109.68 0.00 1,700.00 820.250.00 0.00 0.00 0.00 (1,410.58) 0.00 0.00 0.00 0.00 0.00
39,626.25 102,151.25 1,290.00 9,966.88 17.00% 1,694.37 0.00 2,550.00 1,066.75 0.00 0.00 0.00 0.00 (1,922.38) 0.00 0.00 0.00 0.00 0.00
35,307.56 137,458.81 1,720.00 14,649.72 17.00% 2,490.45 0.00 3,400.00 1,640.50 0.00 0.00 0.00 0.00 (2,550.05) 0.00 200.00 0.00 0.00 0.00
37,072.94 174,531.75 2,150.00 19,588.20 17.00% 3,329.99 0.004,250.00 1,887.00 0.00 0.00 0.00 0.00 (2,807.01) 0.00 200.00 0.00 0.00 0.00
38,926.59 213,458.34 2,580.00 39,795.11 17.00% 6,765.17 0.00 5,100.00 2,460.75 0.00 0.00 0.00 0.00 (795.58) 0.00 200.00 0.00 0.00 0.00
40,872.92 254,331.26 3,010.00 45,283.87 17.00% 7,698.26 0.00 5,950.00 2,707.25 0.00 0.00 0.00 0.00 (958.99) 0.00 200.00 0.00 0.00 0.00
42,916.56 297,247.82 3,440.00 51,068.56 17.00%8,681.66 0.00 6,800.00 3,281.00 0.00 0.00 0.00 0.00 (1,399.34) 0.00 200.00 0.00 0.00 0.00
45,062.39 342,310.21 3,870.00 57,163.99 17.00% 9,717.88 0.00 7,650.00 3,527.50 0.00 0.00 0.00 0.00 (1,459.62) 0.00 200.00 0.00 0.00 0.00
55,315.51 397,625.72 4,300.00 55,585.69 17.00% 9,449.57 0.00 8,500.00 4,101.25 0.00 0.00 0.00 0.00 (3,151.68) 0.00 200.00 0.00 0.00 0.00
49,681.29 447,307.014,730.00 82,349.98 17.00% 13,999.50 0.00 9,350.00 4,347.75 0.00 0.00 0.00 0.00 301.75 0.00 200.00 102.00 0.00 102.00
52,165.35 499,472.36 5,160.00 89,473.98 17.00% 15,210.58 0.00 10,200.00 4,921.50 0.00 0.00 0.00 0.00 89.08 0.00 200.00 0.00 102.00 0.00
1
C.P. Juan José Hernández Martínez
LA PAQUITA, S.A.
01 DE ENERO AL 31 DE DICIEMBRE DE 2009 PUNTO-6. CREDITO FISCAL POR SUELDOS Y SALARIOS...
C.P. JUAN JOSÉ HERNÁNDEZ MARTINEZ CATEDRATICO: C.P.C. ARACELI HERNÁNDEZ HERNÁNDEZ
CENTRO DE CIENCIAS JURIDICAS DE PUEBLA 02/02/2010
CONTENIDO
1.- INDICE 2.- EJERCICIO DE PAGOS PROVISIONALES DE IETU 3.- ACREDITAMIENTO DE EJERCICIO DE PAGOS DE IETU 4.- EJERCICIO PRACTICO DE RETENCIONES DE IDE 5.- PREGUNTAS Y RESPUESTAS
1 2 3 4y5
7
C.P. Juan José Hernández Martínez
LAPAQUITA, S.A.
01 DE ENERO AL 31 DE DICIEMBRE DE 2009
PAGOS PROVISIONALES DE IETU
INGRESOS enero febrero 36,750.00 1,750.00 1,837.50
36,662.50 69,912.50
marzo 38,587.50 1,837.50 5,000.00 1,929.38
43,495.63 113,408.13
abril 40,516.88 1,929.38 2,025.84
40,420.41 153,828.53
mayo 42,542.72 2,025.84 2,127.14
42,441.43 196,269.96
junio 44,669.85 2,127.14 15,000.00 2,233.49 10,000.0059,563.50 255,833.46
julio 46,903.35 2,233.49 2,345.17
46,791.67 302,625.13
agosto 49,248.51 2,345.17 2,462.43
49,131.26 351,756.38
septiembre 51,710.94 2,462.43 2,585.55
51,587.82 403,344.20
octubre 54,296.49 2,585.55 2,714.82
54,167.21 457,511.41
noviembre 57,011.31 2,714.82 20,000.00 2,850.57
76,875.57 534,386.99
diciembre 59,861.88 2,850.57 2,993.09 10,000.0059,719.35 594,106.33
VENTAS FACTURADAS 35,000.00 VTAS COBRADAS PER ANT INGS X ARRENDAM ACT FIJOS COBRADOS NO COBRADAS 1,750.00 INGRESOS X DIVIDENDOS 10,000.00
TOTAL DE INGRESOS INGRESOS ACUMULADOS 33,250.00 33,250.00
DEDUCCIONES
COMPRAS GASTOS GENERALES NO DEDUCIBLES INVERSIONES ACTIVOS FIJOS TOTAL DE DEDUCCIONES DEDUCCIONES ACUMULADAS DEDUC ADIC ACT. FIJO DEDUC CTAS Y DOC X PAG BASE PARA IETUtasa de ietu Pago Provisional Determinado CRED. FISC. EXCESO DEDUC CRED. FISC. SALARIOS Y SS CRED. FISC. IMSS CRED. FISC. INV. ADQ 98-07 CRED. FISC. INVENTARIO PM CRED. FISC. PERD. FISCALES CRED. FISC. X ENAJ. A PLAZO ietu del periodo Pagos Provisionales ISR del Periodo. IETU NETO PAGOS ANTERIORES PAGO DEL IETU
23,000.00 7,500.00
24,150.00 7,875.00
25,357.50 8,268.75 6,000.00
26,625.388,682.19
27,956.64 9,116.30
29,354.48 9,572.11
30,822.20 10,050.72
32,363.31 10,553.25
33,981.48 11,080.92
35,680.55 11,634.96 8,000.00
37,464.58 12,216.71
39,337.81 12,827.55
30,500.00 30,500.00 430.00 2,320.00 17.00% 394.40 0.00 850.00 246.50 0.00 0.00 0.00 0.00 (702.10) 0.00 0.00 0.00 0.00 0.00
32,025.00 62,525.00 860.00 6,527.50 17.00% 1,109.68 0.00 1,700.00 820.250.00 0.00 0.00 0.00 (1,410.58) 0.00 0.00 0.00 0.00 0.00
39,626.25 102,151.25 1,290.00 9,966.88 17.00% 1,694.37 0.00 2,550.00 1,066.75 0.00 0.00 0.00 0.00 (1,922.38) 0.00 0.00 0.00 0.00 0.00
35,307.56 137,458.81 1,720.00 14,649.72 17.00% 2,490.45 0.00 3,400.00 1,640.50 0.00 0.00 0.00 0.00 (2,550.05) 0.00 200.00 0.00 0.00 0.00
37,072.94 174,531.75 2,150.00 19,588.20 17.00% 3,329.99 0.004,250.00 1,887.00 0.00 0.00 0.00 0.00 (2,807.01) 0.00 200.00 0.00 0.00 0.00
38,926.59 213,458.34 2,580.00 39,795.11 17.00% 6,765.17 0.00 5,100.00 2,460.75 0.00 0.00 0.00 0.00 (795.58) 0.00 200.00 0.00 0.00 0.00
40,872.92 254,331.26 3,010.00 45,283.87 17.00% 7,698.26 0.00 5,950.00 2,707.25 0.00 0.00 0.00 0.00 (958.99) 0.00 200.00 0.00 0.00 0.00
42,916.56 297,247.82 3,440.00 51,068.56 17.00%8,681.66 0.00 6,800.00 3,281.00 0.00 0.00 0.00 0.00 (1,399.34) 0.00 200.00 0.00 0.00 0.00
45,062.39 342,310.21 3,870.00 57,163.99 17.00% 9,717.88 0.00 7,650.00 3,527.50 0.00 0.00 0.00 0.00 (1,459.62) 0.00 200.00 0.00 0.00 0.00
55,315.51 397,625.72 4,300.00 55,585.69 17.00% 9,449.57 0.00 8,500.00 4,101.25 0.00 0.00 0.00 0.00 (3,151.68) 0.00 200.00 0.00 0.00 0.00
49,681.29 447,307.014,730.00 82,349.98 17.00% 13,999.50 0.00 9,350.00 4,347.75 0.00 0.00 0.00 0.00 301.75 0.00 200.00 102.00 0.00 102.00
52,165.35 499,472.36 5,160.00 89,473.98 17.00% 15,210.58 0.00 10,200.00 4,921.50 0.00 0.00 0.00 0.00 89.08 0.00 200.00 0.00 102.00 0.00
1
C.P. Juan José Hernández Martínez
LA PAQUITA, S.A.
01 DE ENERO AL 31 DE DICIEMBRE DE 2009 PUNTO-6. CREDITO FISCAL POR SUELDOS Y SALARIOS...
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