Canon y Sobrecanon (2)

CANON Y SOBRECANON FACULTAD :

DERECHO DE DERECHO Y CIENCIA POLÍTICAS CICLO :

IV ASIGNATURA :

DERECHO FINANCIERO

DOCENTE

:

DR. RAFAEL RAFAEL HUMBERTO H UMBERTO BAYONA BAYONA SANCHEZ S ANCHEZ INTEGRANTES : – LESLY LOZADA BENITES.

KELY PALACIOS GARCÍA. – KELY  YOSELI ALV ALVA GONZALES. –  YOSELI – SANDRA MARTINEZ CURO. – ROSA BENITES PEÑA

PIURA, NOVIEMBRE DEL 2015 CANON Y SOBRECANON MARCO LEGAL:

1

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El artículo 77°: ! "# C$%&'(')*(+% P$"'(*# !&'#-"!*! *$//!&$%!

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DEFINICI&N:

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El artículo 77°: ! "# C$%&'(')*(+% P$"'(*# !&'#-"!*! *$//!&$%!

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DEFINICI&N:

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!% )%# *)!%'# )! !" B#%*$ ! "# N#*(+% # */!#$ #/# )! "# SUNAT SUNAT ## "$& !+&('$& /!&!*'($&. L$& C#%$% !6(&'!%'!& &$%      

C#%$% M(%!/$ C#%$% H(/$!%!/'(*$ C#%$% G#&!/$. C#%$% P!&)!/$ C#%$% F$/!&'#" F$/!&'#" C#%$% 4 S$-/!*#%$% P!'/$"!/$. P!'/$"!/$.

L$& *(%*$ /(3!/$& &$% /!)"#$& $/ "#& L!4!& NJ 250>, 2@0 4 2@?22 3(!%'/#& )! !" !%$3(%#$ C#%$% 4 S$-/!*#%$% P!'/$"!/$ &! /!)"# 3!(#%'! "!(&"#*(+% !&!*(#" #/# *## !#/'#3!%'$. !#/'#3!%' $. EL CANON MINERO' (Artículo ) *e la Ley 7!"#+

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E" Ca,o, M-,er !&' ' *$ *$%& %&'( '(')( ')($ $ $ $// !" 50 50  9* 9*(% (%*) *)!% !%'# '# $ $// M-,ero. o. !& *(!%'$; !" I3)!&'$ # "# R!%'# )! $-'(!%! !" E&'#$ 4 )! ##% "$& '(')"#/!& '(')"#/!& ! "# #*'( #*'((# (# 3(%!/# $/ !" #/$!*#3(!%'$ #/$!*#3(!%'$ ! "$& /!*)/&$& 3(%!/#"!&, 3!'"(*$& 4 %$ 3!'"(*$&.

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S! !-! &!#"#/ )! !" R!"#3!%'$ ! "# L!4 ! C#%$%, !&'#-"!*! )! !" 3$%'$ !&)!/$ /$!%(!%'! ! "$& D!/!*$& ! P!&*#, &!/ !'!/3(%#$ &!3!&'/#"3!%'!, !% (/') ! "$ (&)!&'$ !% "$& #/'*)"$& 1< 4 < !" R!"#3!%'$ ! "# L!4 G!%!/#" ! P!&*#. EL CANON FORESTAL (Artículo 6° *e la Ley 7!"#+

E& "# #/'(*(#*(+% ! "# )! $7#% "#& *(/*)%&*/(*($%!& !" #$ ! "$& !/!*$& ! #/$!*#3(!%'$ ! "$& /$)*'$& $/!&'#"!& 4 ! #)%# &("!&'/!, #& *$3$ ! "$& !/3(&$& 4 #)'$/(7#*($%!& )! $'$/)! "# #)'$/(# *$3!'!%'!. CONSTITUCION:

E" Ca,o, Fore$tal. &! *$%$/3# !" 50 !" #$ ! "$& !/!*$& ! #/$!*#3(!%'$ ! "$& /$)*'$& $/!&'#"!& 4 ! #)%# &("!&'/!, #&  *$3$ ! "$& !/3(&$& 4 #)'$/(7#*($%!& )! $'$/)! "# #)'$/(# *$3!'!%'!. REA DE INFLUENCIA DEL CANON

 P#/# !!*'$ ! "# (&'/(-)*(+% ! "$& /!*)/&$& !" C#%$% &! *$%&(!/# *$3$ /!# ! (%Q)!%*(# !" /!# '!//('$/(#" ! "$& G$-(!/%$& L$*#"!& 4 R!($%#"!& !% *)4# *(/*)%&*/(*(+% &! !6"$'#% "$& /!*)/&$& %#')/#"!&, !% $%! &! )-(*# "# *!%'/#" ! !%!/#*(+% ! !%!/# !"*'/(*#, &! !%*)!%'/#% "$& "$'!& #&!/$& !% !6"$'#*(+%, "$& ")#/!& ! !&!3-#/)! ! !&*# ! 3#4$/ !&*#"# 4 "#& *$%*!&($%!& $ #)'$/(7#*($%!& $/!&'#"!&. 11

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C)#%$ "$& ")#/!& $%! &! !6"$'# !" /!*)/&$ %#')/#" 9!%($& !% !" //#$ #%'!/($/; &! !%*)!%'/#% !% *(/*)%&*/(*($%!& (&'(%'#&, "# (&'/(-)*(+% &! /!#"(7# !% /$$/*(+% # "# /$)**(+% ! *## )%(# /$)*'(#.

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E% !" *#&$ )! "$& ")#/!& $%! &! !6"$'# !" /!*)/&$ %#')/#" &! !%*)!%'/!% )-(*##& !% $& $ 3& *(/*)%&*/(*($%!& !*(%#&, "# (&'/(-)*(+% &! /!#"(7# !% #/'!& ()#"!&.

CRITERIOS DE DISTRIBUCI&N

E" C#%$% &!/ (&'/(-)($ !%'/! "$& $-(!/%$& /!($%#"!& 4 "$*#"!& ! #*)!/$ # "$& %(*!& )! :! !" M(%(&'!/($ ! E*$%$3# 4 F(%#%7#& !% -#&! # */('!/($& ! P$-"#*(+% 4 N!*!&(#!& B&(*#& I%&#'(&!*#&. S) (&'/(-)*(+% !& "# &()(!%'! •

E" 10 !" '$'#" ! *#%$% #/# "$& $-(!/%$& "$*#"!& ! "# 3)%(*(#"(# $ 3)%(*(#"(#!& (&'/('#"!& $%! &! !6"$'# !" /!*)/&$ %#')/#".

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E" 25 !" '$'#" ! *#%$% #/# "$& $-(!/%$& "$*#"!& ! "#& 3)%(*(#"(#!& (&'/('#"!& 4 /$(%*(#"!& $%! &! !6"$'# !" /!*)/&$ %#')/#".

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E" 0 !" '$'#" ! *#%$% #/# "$& $-(!/%$& "$*#"!& !" !#/'#3!%'$ $ !#/'#3!%'$& ! "#& /!($%!& $%! &! !6"$'! !" /!*)/&$ %#')/#".

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E" 25 !" '$'#" ! *#%$% #/# "$& $-(!/%$& /!($%#"!& $%! &! !6"$'! !" /!*)/&$ %#')/#". D! !&'! $/*!%'#:! "$& G$-(!/%$& R!($%#"!& !-!% '/#%&!/(/ !" 20 # "#& U%(!/&(#!& N#*($%#"!& ! &) :)/(&(**(+%.

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To*o$ lo$ Ca,o, eceto el etrolero (t-e,e $u$ ro-a$ ,or1a$ or Dearta1e,to$+' NDICE DE DISTRIBUCI&N •

S!% !" 3#/*$ "!#" &!#"#$ #%'!/($/3!%'!, "$& /!*)/&$& !" C#%$% &! #&(%#% 3!(#%'! %(*!& ! (&'/(-)*(+%, #/# *)4# *$%&'/)**(+% &! # )'("(7#$ (%$/3#*(+% /$!%(!%'! ! "#& &()(!%'!& )!%'!& $*(#"!&

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P/$4!**($%!& ! "# $-"#*(+% !&'(3## # %(!" !#/'#3!%'#", /$(%*(#" 4 (&'/('#".

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U'("(# -/)'# 4$ !%'#& %!'#& !&#/!##& $/ #*'((#!& !% !" *#&$ ! !3/!&#& )! /!#"(7#% (!/&#& #*'((#!& ! "#& )! &! !/(#% 3& ! )% C#%$% /$!%(!%'! ! )% 3$%'$ ! (3)!&'$ # "# R!%'# %(*$.

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S)!/(%'!%!%*(# N#*($%#" ! A3(%(&'/#*(+% T/(-)'#/(# 9SUNAT;

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M$%'$& ! I3)!&'$ # "# R!%'# ##$& $/ "#& !3/!&#& )! !6"$'#% !" /!*)/&$ %#')/#".

1

Nota: ara to*o$ lo$ Ca,o, eceto el etrolero (t-e,e $u$ ro-a$ ,or1a$ or Dearta1e,to$+' TRANSFERENCIAS OR CANON 15

L$& /!*)/&$& /$!%(!%'!& !" C#%$% )! &! !%!/#% $/ /!*)/&$& /$!%(!%'!& !" I3)!&'$ # "# R!%'#, &! '/#%&!/!% # "$& G$-(!/%$& R!($%#"!& 4 L$*#"!& #&'# !% $*! 912; *)$'#& 3!%&)#"!& *$%&!*)'(#& )/#%'! !" !/$$ *$3/!%($ !%'/! :)%($ 4 3#4$ !" #$ &()(!%'!. P$/ $'/$ "#$, "$& /!*)/&$& !" Ca,o, e$@uero /$!%(!%'!& ! "$& D!/!*$& ! P!&*# &! !'!/3(%#% &!3!&'/#"3!%'! 4 &! ##% !% )%# &$"# *)$'#. S(')#*(+% &(3("#/ &! /!&!%'# !% !" C#%$% F$/!&'#". E% !" *#&$ !" C#%$% G#&!/$, "$& %(*!& ! (&'/(-)*(+% &! *#"*)"#% #%)#"3!%'!, !/$ "$& 3$%'$& &$% !'!/3(%#$& 4 ##$& 3!%&)#"3!%'! $/ PERUPETRO S.A. UTILIHACI&N DEL CANON

D! #*)!/$ # "# *)#/'# (&$&(*(+% %#" ! "# L!4 ! P/!&))!&'$ !" E:!/*(*($ F(&*#" 200>, "$& $-(!/%$& /!($%#"!& 4 "$*#"!& )'("(7#/% "$& /!*)/&$& /$!%(!%'!& ! "$& C#%$%, #& *$3$ "$& ! R!#"# M(%!/#, !% !" %#%*(#3(!%'$ $ *$%#%*(#3(!%'$ ! /$4!*'$& ! (%!/&(+% -"(*# )! *$3/!%#% (%'!/!%*($%!& $/(!%'##& # -/(%#/ &!/(*($& -"(*$& ! #**!&$ )%(!/&#" 4 )! !%!/!% -!%!*($& # "# *$3)%(#, )! &! !%3#/)!% !% "#& *$3!'!%*(#& ! &) %(!" ! $-(!/%$ 4 &!#% *$3#'(-"!& *$% "$& "(%!#3(!%'$& ! $"'(*#& &!*'$/(#"!&. E&'$& /$4!*'$& %$ $/% *$%&(!/#/, !% %(%% *#&$, (%'!/!%*($%!& *$% %!& !3/!&#/(#"!& $ )! )!#% &!/ /!#"(7#$& $/ !" &!*'$/ /(#$. E&'# 3(&3# %$/3# #*)"'# # "$& $-(!/%$& /!($%#"!& 4 $-(!/%$& "$*#"!& # )'("(7#/ #&'# )% 20 ! "$& /!*)/&$& /$!%(!%'!& ! "$& C#%$% 4 "# R!#"# M(%!/# # )! &! /!!/! "# L!4 N< 2@25@, #/# !" 3#%'!%(3(!%'$ ! "# (%/#!&'/)*')/# !%!/## $/ "$& /$4!*'$& ! (3#*'$ /!($%#" 4 "$*#", #/# !" %#%*(#3(!%'$ ! "$& #&'$& !%!/#$& $/ "$& /$*!&$& ! &!"!**(+% #/# "# !:!*)*(+% ! /$4!*'$& ! (%!/&(+% -"(*#. A&(3(&3$, ! (*$ $/*!%'#:! $/% !&'(%#/ #&'# )% 5 #/# %#%*(#/ "# 1>

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CONCLUSIONES

1. E" C#%$% 4 &$-/!*#%$% &!% "# %$/3# !& "# #/'(*(#*(+% !!*'(# 4

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25

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BIBLIOGRAFA

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2

ANEKOS CANON MINERO

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CANON ETROLERO

CANON 4IDROENERG5TICO

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CANON GASFERO

CANON ES9UERO

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