Sintesis de La Tributacion

“AÑO DE LA L A CONSOLIDACION CONSOLIDACION DEL MAR DE GRAU”

FACULTAD DE CIENCIAS CONTABLES, FINANCIERAS Y ADMINISTRATIVAS. “ESCUELA PROFESIONAL DE ADMINISTRACION” ADMINISTRACION” TITULO: SINTESIS DE LA TRIBUTACION APLICADA A LAS EMPRESAS QUE SE TRANSFORMAN

MATERIA: CONTABILIDAD DE SOCIEDADES

CICLO: IV

TUTOR: CHEMO ARAUJO RENGIFO

AUTORES: FENNER F. VILLACORTA HUANSI MARGORI M. SALDAÑA TARICUARIMA OSCAR J. LANDA GOMEZ KENT CHACALTA CH ACALTANA NA MURRIETA

PUCALLPA 27 DE SEPTIEMBRE 2016

Contabilidad de Sociedades - ULADECH

DEDICATORIA

El prese!e !r"#"$% se l% &e&'(")%s pr')er")e!e " D'%s *" +,e -r"('"s " l !%&% p%&e)%s l%-r"rl% * !")#' " ,es!r%s /")'l'"res0 +,e )e "p%*"r% s'e)pre e 1'('er% p%s'#le l" re"l'2"('3 &e es!e !r"#"$%.

INTRODUCCIN L" e)pres" (%)% (%(ep!%0 p%r ('er!% ')p%r!"!e p"r" el &es"rr%ll% * (re(')'e!% &e , p"4s0 se e(,e!r" es!r,(!,r"&" &es&e , e)pres"r'% '&'5'&,"l 1"s!" l%s (%-l%)er"&%s &e e)pres"s % )6s &'(1% H%l&'- (% es!r,(!,r"s $,r4&'("s * 2|Página


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3|Página


MARCO CONCEPTUAL

TRANSFORMACION DE SOCIEDADES De ," )"er" )6s ")pl'" p%&r4")%s &e('r +,e0 !r"s/%r)"r s'-'/'(" 1"(er (")#'"r &e /%r)" " ," pers%" % (%s". E ," re%r-"'2"('3 es el (")#'% s,/r'&% e s, (%!r"!% s%('"l s' per&er ' (")#'"r s, pers%"l'&"& $,r4&'(". L" !r"s/%r)"('3 s%l% se p,e&e e/e(!,"r e!re e!es $,r4&'(%s *" +,e el (")#'% &e ," pers%" "!,r"l " , e!e $,r4&'(% se &e%)'" (%5ers'3. L"s (l"ses &e !r"s/%r)"('3 &e s%('e&"&es es!"r6 &e!er)'"&"s p%r "+,ell"s p%s'#les (%)#'"('%es +,e per)'!" es!"#le(er el <)er% &e s%('e&"&es e;'s!e!es e el C3&'-% C'5'l &e C%)er('% * e le*es espe('"les. As4 p%r e$e)pl%0 !ee)%s l"s s'-,'e!es: De s%('e&"& (%le(!'5" ('5'l " s%('e&"& (%le(!'5" )er("!'l. De s%('e&"& (%le(!'5" ('5'l " s%('e&"& &e resp%s"#'l'&"& l')'!"&". De s%('e&"& (%le(!'5" ('5'l " s%('e&"& "3')" 7"#'er!" % (err"&"9 De s%('e&"& (%le(!'5" ('5'l " s%('e&"& e (%)"&'!" s')ple. De s%('e&"& (%le(!'5" ('5'l " s%('e&"& e (%)"&'!" p%r "(('%es. 4|Página


De s%('e&"& (%le(!'5" (%)er('"l " s%('e&"& &e resp%s"#'l'&"& l')'!"&". De s%('e&"& (%le(!'5" (%)er('"l " s%('e&"& "3')" 7"#'er!" % (err"&"9. De s%('e&"& (%le(!'5" (%)er('"l " s%('e&"& e (%)"&'!" s')ple. De s%('e&"& (%le(!'5" (%)er('"l " s%('e&"& e (%)"&'!" p%r "(('%es. De s%('e&"& &e resp%s"#'l'&"& l')'!"&" " s%('e&"& "3')" 7"#'er!" % (err"&"9 De s%('e&"& &e resp%s"#'l'&"& l')'!"&" " s%('e&"& e (%)"&'!" s')ple. De s%('e&"& &e resp%s"#'l'&"& l')'!"&" " s%('e&"& e (%)"&'!" p%r "(('%es.

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C%)% e/e(!% p%&e)%s se8"l"r +,e l" !r"s/%r)"('30 p,e&e '/l,'r e l" "&)''s!r"('3 &e l" s%('e&"&0 el r-')e &e resp%s"#'l'&"& &e l%s s%('%s 7s%l'&"r'"0 pers%"l0 l')'!"&" % 'l')'!"&"90 (%)% " s, 5e2 l" /%r)" e +,e p,e&e (e&er s,s (,%!"s % '!ers e l" s%('e&"&. A&e)6s0 p,e&e "/e(!"r el r-')e !r'#,!"r'% &e l" s%('e&"&. L" !r"s/%r)"('3 (%)'e2" &es&e el )%)e!% e +,e se (,)ple (% !%&"s l"s /%r)"l'&"&es le-"les es!"#le('&"s * ,(" se p%&r6 re"l'2"r e /%r)" re!r%"(!'5". P%r %!r% l"&% l%s &ere(1%s * %#l'-"('%es &e l" s%('e&"& * &e l%s s%('%s (%!r"4&%s (% "!el"('3 " l" !r"s/%r)"('30 (%!'<" 5'-e!es s' ser "/e(!"&%s (% el (")#'%. L" pers%"l'&"& $,r4&'(". L" !r"s/%r)"('3 % (%lle5" " l" &'s%l,('3 * !r)'% &e ," s%('e&"& ' l" (%s!'!,('3 * (re"('3 &e ," ,e5" s%('e&"&0 s'% +,e se es!6 e prese('" &e ," )'s)" pers%" $,r4&'(" +,e )%&'/'(" s, es!r,(!,r" s%('"l * s, r-')e $,r4&'(%.

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C%!r"!% se &e#e re"l'2"r p%r es(r'!,r" p<#l'(" (% l"s %#l'-"('%es &'(!"&"s p%r el "r!4(,l%  &el C3&. De C%)er('%. De#e ser 's(r'!" e el re-'s!r% &e (%)er('% 7C%ser5"&%r &e B'ees R"4(es9 &el &%)'('l'% &e l" s%('e&"& * el ('!"&% e;!r"(!% &e#e (%!eer l"s '&'("('%es e;pres"&"s e l%s N ? *  &el Ar!.  &el (3&'-% )e('%"&% "!er'%r)e!e0 (% , pl"2% &e 1"s!" > &4"s &e )%&'/'("&" l" s%('e&"&. L" !r"s/%r)"('3 &e#e ser '/%r)"&" "l SII0 " l" D're(('3 Re-'%"l +,e (%rresp%&"0 "l &%)'('l'% &el (%!r'#,*e!e0 se-< l% &'(!"&% e el Ar!. >@ &el C3&. Tr'#,!"r'% +,e es!"#le(e el pl"2% &e ? &4"s 16#'les s'-,'e!es " l" /e(1" &e l" )%&'/'("('3 &e l%s "!e(e&e!es0 % " (%!"r &e l" p,#l'("('3 &e l%s "!e(e&e!es0 % " (%!"r &e l" p,#l'("('3 e el D'"r'% O/'('"l e l%s ("s%s +,e ell" l% ")er'!e. A'(&&*&'(& + #&&'(+. Al )%)e!% &e (%),'("r l" )%&'/'("('3 se &e#e !eer prese!e l% s'-,'e!e: C%p'" &e l" es(r'!,r" ",!%r'2"&"0 p,#l'("&" e 's(r'!"0 (,"&% pr%(e&e0 +,e (%s!e l" !r"s/%r)"('3 &e l" s%('e&"&. F%r),l"r'% N = M%&'/'("('3 * A(!,"l'2"('3 &e I/%r)"('3 &el SII. Se &e#e lle"r (% el R.U.T0 l" %p('3 &e !r"s/%r)"('3 )"r("&" (% ,"  * l" ,e5" r"23 s%('"l &e l" e)pres"0 &e#'e&% s%l'('!"r ,e5"s (%p'"s &el R.U.T.

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s%('"l. N% %#s!"!e0 p%&r6 s%l'('!"r " l" D're(('3 Re-'%"l0 ",!%r'2"('3 p"r" re"l'2"r ,e5%s l'#r%s. E (,"!% " l" &%(,)e!"('30 es!" &e#er6 ser re)pl"2"&" * !')#r"&" (% l" ,e5" r"23 s%('"l. S' e)#"r-%0 &,r"!e el per'%&% &e !r"s'('3 e!re ," * %!r" e)pres"0 p%&r6 s%l'('!"r " l" D're(('3 Re-'%"l ",!%r'2"('3 p"r" ,!'l'2"r p"r!e &e l" &%(,)e!"('3 *" !')#r"&"0 p%r , pl"2% re&,('&%0 +,e % p%&r6 e;(e&er &e  &4"s re%5"#les " $,'('% &el D're(!%r Re-'%"l * pre5'" (%s'-"('3 e ell" &e l" ,e5" r"23 s%('"l0 )e&'"!e re')pres'3 % !')#re &e -%)". L%s e;(e&e!es &e &%(,)e!%s !')#r"&%s p%r el Ser5'('% * s' ,!'l'2"r &e l" s%('e&"& +,e se !r"s/%r)"0 +,e se p,&'er" pr%&,('r p%r )%!'5% &e l" !r"s/%r)"('3 &e#er6 ser &es!r,'&%s p%r l" e)pres"0 e prese('" &e  /,('%"r'% /'s("l'2"&%r &el Ser5'('% &e!r% &el pl"2% * l,-"r +,e /'$e l" D're(('3 Re-'%"l0 pre5'" (%/e(('3 &e , '5e!"r'% +,e se '(l,'r6 e "(!" respe(!'5". C"#e &es!"("r el 1e(1% &e +,e el Ser5'('% % !'ee %#l'-"('3 7Der%-"&" "8% ?==0 res%l,('3 E N =9 &e e)'!'r res%l,('3 "l-," respe(!% &e )%&'/'("('3 &e C%!r"!% S%('"l0 Tr"s/%r)"('3 &e S%('e&"&0 C%5ers'30 Ap%r!e &el !%!"l &e "(!'5%s * p"s'5%s " %!r" s%('e&"&0 "#s%r('3 * /,s'3 &e s%('e&"&0 s"l5% e el ("s% &e &'s)',('3 &e C"p'!"l.

I"#!&() 3!& $& +-&(+' 4 $+ ')"+ )'(&'%*+ &' &$ C*%/) T%!(+%). 1.5 N)"+ *&$ C*%/) T%!(+%) D&&() L&4 N 890 Se-< e '('s% /'"l &el Ar!. >@0 l%s (%!r'#,*e!es &e#er6 p%er e (%%(')'e!% &e l" O/'('" &el Ser5'('% +,e (%rresp%&" l"s )%&'/'("('%es ')p%r!"!es &e l%s &"!%s * "!e(e&e!es (%!e'&%s e el /%r),l"r'% N =. Es!% se &e#e re"l'2"r &e!r% &e l%s ? &4"s 16#'les " l" /e(1" &e )%&'/'("('3 &e l%s &"!%s % "!e(e&e!es0 % " (%!"r &e l" /e(1" &e p,#l'("('3 e el D'"r'% O/'('"l se-< (%rresp%&" 7Res. N =?0 &el ???==9.

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El % e54% &e es!" '/%r)"('3 e pl"2% se8"l"&%0 ser6 s"('%"&% (% ),l!" &e ? UTM &e "(,er&% "l "r!. = ?. De "(,er&% "l Ar!. >= '(.  &e es!e (,erp% le-"l0 (,"&% pr%&,(!% &e l" !r"s/%r)"('30 el (%!r'#,*e!e respe(!% &el e$er('('% e +,e %(,rre el "(!% $,r4&'(% p,e&e +,e&"r "/e(!"&% " re-4)ees !r'#,!"r'%s &'s!'!%s0 * p%r !"!% e/e(!,"r ," "&e(,"&" sep"r"('3 &e l%s res,l!"&%s " %#$e!% &e "pl'("r l%s ')p,es!%s +,e (%rresp%&" " ("&" r-')e ')p%s'!'5%0 &e#'e&% p"r" ell% pr"(!'("r , #"l"(e p%r el per'%&% (%)pre&'&% e!re el ''('% &el e$er('('% * el )%)e!% &el "(!% $,r4&'(% +,e '5%l,(re &'(1% (")#'% * %!r% #"l"(e " p"r!'r &el "(!% &e l" !r"s/%r)"('3 1"s!" el !r)'% &el e$er('('%. E (,"!% " l" %#l'-"('3 &e &"r "5's% &e !r)'% &e -'r% p%r p"r!e &e l" s%('e&"& +,e (")#'3 s, "!,r"le2" $,r4&'("0 &'(1% "5's% % se 1"(e e;'-'#le0 p,es0 e l" !r"s/%r)"('3 &e s%('e&"&es se es!6 e prese('" &e , (")#'% e l" espe('e s%('"l p%r re/%r)" &e s,s es!"!,!%s0 )"!e'&%se l" pers%" $,r4&'("0 s,#s's!'e&% '(l,s% el <)er% &e R%l '(% Tr'#,!"r'% 7RUT9.

2.5 I"#!&() R&'(+ D&&() L&4 N 82; P"r" l%s e/e(!%s &e "pl'("('3 &el ')p,es!% " l" re!"0 l" e)pres" !r"s/%r)"&" (%!',"r6 (%)% el )'s)% (%!r'#,*e!e0 &el +,e e;'s!4" "!es &e l" !r"s/%r)"('3. P%r (%s'-,'e!e0 se &e#e re"l'2"r ," s%l" &e(l"r"('3 &e ')p,es!%s ","les " l" re!". P%r %!r% l"&% p%&e)%s se8"l"r +,e !%&%s l%s (r&'!%s +,e p%see l" s%('e&"& "l )%)e!% &e !r"s/%r)"rse0 p,e&e ser ,!'l'2"&%s p%r l" (%!',"&%r"0 &e l%s (,"les p%&e)%s se8"l"r: P"-%s Pr%5's'%"les Mes,"les Cr&'!%s p%r &%"('%es

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Cr&'!% p%r G"s!%s &e C"p"('!"('3 Cr&'!% p%r C%)pr" &e A(!'5%s F'$%s 7,e5%s9

9.5 U(%$%*+*& (%!(+%+. E el "6l's's &el F%&% &e ,!'l'&"&es Tr'#,!"r'"s se &e#e (%s'&er"r l%s s'-,'e!es "spe(!%s:

+.5 S)%&*+* )' !(%$%*+*& (%!(+%+ &(&'%*+. L"s ,!'l'&"&es !r'#,!"r'"s se !r"sp"s" " l" s%('e&"& !r"s/%r)"&" )"!e'e&% l"s )'s)"s ("r"(!er4s!'("s. Pr6(!'(")e!e l% <'(% +,e se &e#e (%s'&er"r es +,e l" (%/e(('3 &el FUT se &e#e re-'r (% l"s %r)"s &el r-')e &e l" s%('e&"& !r"s/%r)"&".

.5 S)%&*+*& )'
.5 S)%&*+*& *& #&)'+ )' <&>&) *& &(%)<. C,"&% ," s%('e&"& &e pers%"s +,e se e(,e!re e es!" s'!,"('3 &e e;(es%s &e re!'r%s * se !r"s/%r)e e s%('e&"& "3')"0 l" s%('e&"& "3')" &e#er6 p"-"r el I)p,es!% '(% &el Ar!. ?. E el e$er('('% e +,e se pr%&,2(" ,!'l'&"&es !r'#,!"#les0 p%r l%s e;(es%s e;'s!e!es "l )%)e!% &e l" !r"s/%r)"('3. Es!e ')p,es!% se "pl'("r6 s%l")e!e s' l%s re/er'&%s e;(es%s se ')p,!" " ,!'l'&"&es !r'#,!"r'"s &e )%&% +,e % se "pl'("r6 el -r"5")e s' &'(1%s e;(es%s s% "#s%r#'&%s p%r ,!'l'&"&es % !r'#,!"#les re-'s!r"&"s e el FUNT &e l" "# | P á g i n a


s%('e&"& "3')" 7C'r(,l"r N  &e ?==0 C"p4!,l% III le!r" (9 p6rr"/% pe
;.5 I"#!&() + $+ V&'(+ 4 S&?%%) D&&() L&4 N 82@ L" !r"s/%r)"('3 % (%s!'!,*e 1e(1% -r"5"&% &el IVA &e/''&% e el DL @0 &e#'&% " +,e % e;'s!e !r"s/ere('" &e #'ees ' &e &ere(1%s0 s'% s%l% e;'s!e l" )'s)" pers%" $,r4&'(" (% &'s!'!" %r-"'2"('3 le-"l +,e (%!'<" el )'s)% (%!r'#,*e!e (% !%&%s l%s &ere(1%s * (% !%&"s l"s %#l'-"('%es !r'#,!"r'"s +,e !e4" "l )%)e!% &e l" !r"s/%r)"('3.

@.5 I"#!&() /$)+$ )"#$&"&'(+%) El ')p,es!% -l%#"l (%)ple)e!"r'% "/e(!" !"!% " l%s s%('%s p%r s,s re!'r%s0 (%)% " l%s "(('%'s!"s p%r s,s &'5'&e&%s e l" )e&'&" +,e &'(1"s ,!'l'&"&es !e-" l" ("l'&"& &e !r'#,!"#les0 !e'e&% prese!e +,e es!%s

(% l%s re+,'s'!%s &'sp,es!%s p%r l" le* p"r" el !'p% &e s%('e&"& /'"l " /%r)"r0 (")#'% &e r-')e s%('e!"r'% )%&'/'("&% l"s espe('es * r-')e $,r4&'(% &e l" s%('e&"& s,#s's!e('" &e l" pers%"l'&"& $,r4&'("0 *" +,e es!" s3l% )%&'/'(" s, es!r,(!,r" s%('"l * p%r
"2 | P á g i n a


CONCLUSIN

El &es"rr%ll% &e ,es!r% !r"#"$%0 p%&e)%s &e('r +,e l" Tr"s/%r)"('3 es , (")#'% &e espe('e % !'p% s%('"l &e ," e)pres"0 s' per&er p%r ell% s, pers%"l'&"& $,r4&'("0 (% el (,"l se #,s(" (")#'"r l" es!r,(!,r" $,r4&'(" &e s!"0 * es p%r es!e 1e(1% +,e s, s'!,"('3 !r'#,!"r'" % s,/re (")#'%s s'-'/'("!'5%s p%r el p"s% &e ," s%('e&"& " %!r". P"r" +,e ," !r"s/%r)"('3 se lle5e " ("#%0 se &e#e (,)pl'r (% ," ser'e &e s,p,es!%s (%p,l"!'5%s +,e &'(e rel"('3 ": l" re/%r)" es!"!,!"r'"0 (,)pl'e&% (% l%s re+,'s'!%s &'sp,es!%s p%r l" le* p"r" el !'p% &e s%('e&"& /'"l " /%r)"r0 (")#'% &e r-')e s%('e!"r'% )%&'/'("&% l"s espe('es * r-')e $,r4&'(% &e l" s%('e&"& s,#s's!e('" &e l" pers%"l'&"& $,r4&'("0 *" +,e es!" s3l% )%&'/'(" s, es!r,(!,r" s%('"l * p%r

P%r
B%$%)/+-+

?. Os("r Tr"5ell'0 7=9 L')" Per<. Tr"s/%r)"('3 &e s%('e&"&es * l" "pl'("('3 &e

!r'#,!"('3.

Re(,per"&%

&e:

1!!p:.)%%-r"/'"s.(%)!r"#"$%s>!r"s/%r)"('% s%('e&"&es!r"s/%r)"('%s%('e&"&es.s1!)l;!r"s/%';22Kp*!I!B . Ges!'%p%l's0 7??9. L')" Per<. L"s e)pres"s +,e se Tr"s/%r)". Re(,per"&% &e: 1!!p:.!'e)p%&e)er("&e%.(%)"(!,"l'&"&l"se)pres"sse !r"s/%r)"(,"&%l"-e!e(")#'"

"4 | P á g i n a

Sintesis de La Tributacion

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