Ejercicio Arrendamiento
17
DEDUCCION COMPROBABLE Enero Febrero Marzo Abril Renta 21,000.00 21,000.00 21,000.00 21,000.00 Deduccion 20,000.00 Predial 10,000.00 Utilidad 21,000.00 1,000.00 11,000.00 21,000.00 L.I. 20,770.30 4!.0! 10,2!.3! 20,770.30 E"c L.I. 22.70 $01.2 701.%2 22.70 &' E"c 23.$2 %.4 21.3% 23.$2 I() Mar*inal $4.03 32.12 14.!7 $4.03 +uota Fi a 3,327.42 .$2 1,00.%1 3,327.42 I'R Deter(inado 3,381.45 41.64 1,240.48 3,381.45 DEDUCCION OPCIONAL O DEDUCCION CIEGA Enero Febrero Marzo Abril Renta 21,000.00 21,000.00 21,000.00 21,000.00 Deduccion 7,3$0.00 7,3$0.00 7,3$0.00 7,3$0.00 Predial 10,000.00 Utilidad 13,%$0.00 13,%$0.00 3,%$0.00 13,%$0.00 L.I. 10,2!.3! 10,2!.3! 4!.0! 10,2!.3! E"c L.I. 3,3$1.%2 3,3$1.%2 3,1$1.2 3,3$1.%2 &' E"c 21.3% 21.3% %.4 21.3% I() Mar*inal 71$.1 71$.1 201.72 71$.1 +uota Fi a 1,00.%1 1,00.%1 .$2 1,00.%1 I'R Deter(inado 1,806.52 1,806.52 211.24 1,806.52 I-r +on deduccion 3,381.45 41.64 1,240.48 3,381.45 I'R con Ded )cional 1,806.52 1,806.52 211.24 1,806.52
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Ejercicios de Arrendamiento
Transcript of Ejercicio Arrendamiento
ISR PFDEDUCCION COMPROBABLEEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00
Deduccion20,000.005,000.0010,000.002,300.00Predial10,000.00Utilidad21,000.001,000.0011,000.0021,000.0021,000.0016,000.0021,000.0021,000.0011,000.0021,000.0021,000.0018,700.00L.I.20,770.30498.0810,298.3820,770.3020,770.3010,298.3820,770.3020,770.3010,298.3820,770.3020,770.3010,298.38Exc L.I.229.70501.92701.62229.70229.705,701.62229.70229.70701.62229.70229.708,401.62%S Exc23.526.421.3623.5223.5221.3623.5223.5221.3623.5223.5221.36Imp Marginal54.0332.12149.8754.0354.031,217.8754.0354.03149.8754.0354.031,794.59Cuota Fija3,327.429.521,090.613,327.423,327.421,090.613,327.423,327.421,090.613,327.423,327.421,090.61ISR Determinado3,381.4541.641,240.483,381.453,381.452,308.483,381.453,381.451,240.483,381.453,381.452,885.20
DEDUCCION OPCIONAL O DEDUCCION CIEGAEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00
Deduccion7,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.00Predial10,000.00Utilidad13,650.0013,650.003,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.00L.I.10,298.3810,298.38498.0810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.38Exc L.I.3,351.623,351.623,151.923,351.623,351.623,351.623,351.623,351.623,351.623,351.623,351.623,351.62%S Exc21.3621.366.421.3621.3621.3621.3621.3621.3621.3621.3621.36Imp Marginal715.91715.91201.72715.91715.91715.91715.91715.91715.91715.91715.91715.91Cuota Fija1,090.611,090.619.521,090.611,090.611,090.611,090.611,090.611,090.611,090.611,090.611,090.61ISR Determinado1,806.521,806.52211.241,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.52Isr Con deduccion3,381.4541.641,240.483,381.453,381.452,308.483,381.453,381.451,240.483,381.453,381.452,885.2031,386.39
ISR con Ded Opcional1,806.521,806.52211.241,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.5220,082.92
Ejercicio IVADETERMINE EL IVA ACREDITABLEUna persona fisica que se dedica a actividades que esta sujetas a la tasa 16% y a la tasa 0%Obtuvo los siguientes IngresosIngresos a 16%Ingresos a Tasa 0%ImporteIvaTotalImporteIvaTotalEnero10,000.00160011,600.006,666.670.006,666.67Febrero20,000.00320023,200.0013,333.330.0013,333.33Marzo12,000.00192013,920.008,000.000.008,000.00Abril45,000.00720052,200.0030,000.000.0030,000.00Mayo31,000.00496035,960.0020,666.670.0020,666.67Junio10,000.00160011,600.006,666.670.006,666.67Julio8,000.0012809,280.005,333.330.005,333.33Agosto31,000.00496035,960.0020,666.670.0020,666.67Septiembre15,000.00240017,400.0010,000.000.0010,000.00Octubre19,000.00304022,040.0012,666.670.0012,666.67Noviembre11,000.00176012,760.007,333.330.007,333.33Diciembre5,000.008005,800.003,333.330.003,333.33217,000.0034,720.00251,720.00144,666.670.00144,666.67GASTOSGASTOS AL 16%GASTOS AL 0%GASTOS SIN IVAImporteIvaTotalImporteIvaTotalImporteIvaTotalEnero8,500.0013609,860.005,666.670.005,666.673,777.780.003,777.78Febrero17,000.00272019,720.0011,333.330.0011,333.337,555.560.007,555.56Marzo10,200.00163211,832.006,800.000.006,800.004,533.330.004,533.33Abril38,250.00612044,370.0025,500.000.0025,500.0017,000.000.0017,000.00Mayo26,350.00421630,566.0017,566.670.0017,566.6711,711.110.0011,711.11Junio8,500.0013609,860.005,666.670.005,666.673,777.780.003,777.78Julio6,800.0010887,888.004,533.330.004,533.333,022.220.003,022.22Agosto26,350.00421630,566.0017,566.670.0017,566.6711,711.110.0011,711.11Septiembre12,750.00204014,790.008,500.000.008,500.005,666.670.005,666.67Octubre16,150.00258418,734.0010,766.670.0010,766.677,177.780.007,177.78Noviembre9,350.00149610,846.006,233.330.006,233.334,155.560.004,155.56Diciembre4,250.006804,930.002,833.330.002,833.331,888.890.001,888.89184,450.0029,512.00213,962.00122,966.670.00122,966.6781,977.780.0081,977.78
Ejercicio IVA (2)DETERMINE EL IVA ACREDITABLEUna persona fisica que se dedica a actividades que esta sujetas a la tasa 16% y a la exentaObtuvo los siguientes IngresosIngresos a 16%Ingresos a ExentoImporteIvaTotalImporteIvaTotalEnero10,000.00160011,600.006,666.670.006,666.67Febrero20,000.00320023,200.0013,333.330.0013,333.33Marzo12,000.00192013,920.008,000.000.008,000.00Abril45,000.00720052,200.0030,000.000.0030,000.00Mayo31,000.00496035,960.0020,666.670.0020,666.67Junio10,000.00160011,600.006,666.670.006,666.67Julio8,000.0012809,280.005,333.330.005,333.33Agosto31,000.00496035,960.0020,666.670.0020,666.67Septiembre15,000.00240017,400.0010,000.000.0010,000.00Octubre19,000.00304022,040.0012,666.670.0012,666.67Noviembre11,000.00176012,760.007,333.330.007,333.33Diciembre5,000.008005,800.003,333.330.003,333.33217,000.0034,720.00251,720.00144,666.670.00144,666.67GASTOSGASTOS AL 16%GASTOS AL 0%GASTOS SIN IVAImporteIvaTotalImporteIvaTotalImporteIvaTotalEnero8,500.0013609,860.005,666.670.005,666.673,777.780.003,777.78Febrero17,000.00272019,720.0011,333.330.0011,333.337,555.560.007,555.56Marzo10,200.00163211,832.006,800.000.006,800.004,533.330.004,533.33Abril38,250.00612044,370.0025,500.000.0025,500.0017,000.000.0017,000.00Mayo26,350.00421630,566.0017,566.670.0017,566.6711,711.110.0011,711.11Junio8,500.0013609,860.005,666.670.005,666.673,777.780.003,777.78Julio6,800.0010887,888.004,533.330.004,533.333,022.220.003,022.22Agosto26,350.00421630,566.0017,566.670.0017,566.6711,711.110.0011,711.11Septiembre12,750.00204014,790.008,500.000.008,500.005,666.670.005,666.67Octubre16,150.00258418,734.0010,766.670.0010,766.677,177.780.007,177.78Noviembre9,350.00149610,846.006,233.330.006,233.334,155.560.004,155.56Diciembre4,250.006804,930.002,833.330.002,833.331,888.890.001,888.89184,450.0029,512.00213,962.00122,966.670.00122,966.6781,977.780.0081,977.78
ISR PMDEDUCCION COMPROBABLEEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00
Deduccion20,000.005,000.0010,000.002,300.00Predial10,000.00Utilidad21,000.001,000.0011,000.0021,000.0021,000.0016,000.0021,000.0021,000.0011,000.0021,000.0021,000.0018,700.00L.I.20,770.30498.0810,298.3820,770.3020,770.3010,298.3820,770.3020,770.3010,298.3820,770.3020,770.3010,298.38Exc L.I.229.70501.92701.62229.70229.705,701.62229.70229.70701.62229.70229.708,401.62%S Exc23.526.421.3623.5223.5221.3623.5223.5221.3623.5223.5221.36Imp Marginal54.0332.12149.8754.0354.031,217.8754.0354.03149.8754.0354.031,794.59Cuota Fija3,327.429.521,090.613,327.423,327.421,090.613,327.423,327.421,090.613,327.423,327.421,090.61ISR Determinado3,381.4541.641,240.483,381.453,381.452,308.483,381.453,381.451,240.483,381.453,381.452,885.20ISR RETENIDO2,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.00ISE A PAGAR1,281.450.000.001,281.451,281.45208.481,281.451,281.450.001,281.451,281.45785.20
DEDUCCION OPCIONAL O DEDUCCION CIEGAEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00
Deduccion7,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.007,350.00Predial10,000.00Utilidad13,650.0013,650.003,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.0013,650.00L.I.10,298.3810,298.38498.0810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.3810,298.38Exc L.I.3,351.623,351.623,151.923,351.623,351.623,351.623,351.623,351.623,351.623,351.623,351.623,351.62%S Exc21.3621.366.421.3621.3621.3621.3621.3621.3621.3621.3621.36Imp Marginal715.91715.91201.72715.91715.91715.91715.91715.91715.91715.91715.91715.91Cuota Fija1,090.611,090.619.521,090.611,090.611,090.611,090.611,090.611,090.611,090.611,090.611,090.61ISR Determinado1,806.521,806.52211.241,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.52ISR RETENIDO2,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.002,100.00ISE A PAGAR0.000.000.000.000.000.000.000.000.000.000.000.00
Isr Con deduccion3,381.4541.641,240.483,381.453,381.452,308.483,381.453,381.451,240.483,381.453,381.452,885.2031,386.39
ISR con Ded Opcional1,806.521,806.52211.241,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.521,806.5220,082.92
TablaL.IL.S.CF%S/Exc0.01498.070.001.92498.084210.419.526.44210.427399.42247.2410.987399.438601.5594.21168601.5110298.37786.5417.9210298.3820770.291,090.6121.3620770.332736.833,327.4223.5232736.84625006,141.953062500.0183333.3315,070.903283333.3425000021,737.5734250000.01En adelante78,404.2345
IVA PFEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00
Deduccion20,000.005,000.0010,000.002,300.00Predial10,000.00IVA Cobrado336033603360336033603360336033603360336033603360IVA Pagado0320000080000160000368IVA A Pagar33601603360336033602560336033601760336033602992IVA A Pagar3,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.00
IVA PMDETERMINACION DE IVA
CALCULO DE IVA CON DEDUCCIONES COMPROBABLESEneroFebreroMarzoAbrilMayoJunioJulioAgostoSeptiembreOctubreNoviembreDiciembreRenta21,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.0021,000.00
Deduccion20,000.005,000.0010,000.002,300.00Predial10,000.00IVA Cobrado336033603360336033603360336033603360336033603360IVA Pagado0320000080000160000368IVA A Pagar33601603360336033602560336033601760336033602992RETENCION2,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.602,238.60IVA A PAGAR1,121.40-2,078.601,121.401,121.401,121.40321.401,121.401,121.40-478.601,121.401,121.40753.40ACRED DE IVA A FAVOR1,121.40957.20478.60IVA A PAGAR DEL MES0.00164.20642.80IVA A FAVOR-2,078.60-478.60
CALCULO DE IVA CON DEDUCCION CIEGAIVA A Pagar3,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.003,360.00
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