| INGRESOS ACUMULADOS POR SALARIOS, REGIMEN INTERMEDIO, ARRENDAMIENTO, INTERESES, ADQUISICIÓN DE BIENES |
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SALARIOS |
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Total de ingresos |
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160,700.00 |
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*Aguinaldo |
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1,400.00 |
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*Prima vacacional |
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702.00 |
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*Participación de utilidades |
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3,300.00 |
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Otros ingresos exentos |
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5,240.00 |
8,044.00 |
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*Estas cantidades ya se encuentran incluidas en el total de ingresos |
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ISR retenido |
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29,500.00 |
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Proporción del subsidio |
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0.87 |
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REGIMEN |
ARRENDAMIENTO |
INTERESES |
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INTERMEDIO |
CASA HAB. |
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Total de Ingresos |
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318,400.00 |
95,000.00 |
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P. Física |
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80,000.00 |
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p. Moral |
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15,000.00 |
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Total de intereses nominales |
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235,600.00 |
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Total de intereses reales |
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150,000.00 |
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Deducciones Autorizadas |
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180,200.00 |
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Retenciones de ISR |
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0.00 |
1,500.00 |
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30,000.00 |
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Pagos Provisionales de ISR |
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28,326.00 |
26,800.00 |
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Pagos mensuales de IVA |
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20,730.00 |
0.00 |
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Retenciones de IVA |
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0.00 |
0.00 |
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Deducción opcional |
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33,250.00 |
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Impuesto Predial |
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6,400.00 |
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Deducciones personales |
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80,500.00 |
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Gastos Médicos |
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80,500.00 |
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ADQUISICIÓN |
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Determinación de Ingresos Acumulables |
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DE BIENES |
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Ingresos por salarios |
160,700.00 |
Inmueble por prescripción con valor de avalúo |
950,780.00 |
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(-) |
Ingresos Exentos |
8,044.00 |
Gastos notariales |
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103,200.00 |
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(=) |
Ingresos Acumulables por salarios |
152,656.00 |
Pago ISR efectuado por el notario |
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90,156.00 |
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Ingresos por Régimen Intermedio |
318,400.00 |
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(-) |
Deducciones autorizadas |
180,200.00 |
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(=) |
Ingresos acum. Reg. Int. |
138,200.00 |
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Determinación de Prop. de Subsidio Acreditable |
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Unidad |
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1 |
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Ingresos por arrendamiento |
95,000.00 |
(-) |
Proporción del subsidio |
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0.87 |
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(-) |
Deducción opcional 35% |
33,250.00 |
(=) |
Diferencia |
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0.13 |
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(-) |
Impuesto predial |
6,400.00 |
(x) |
2 |
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2 |
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(=) |
Ingresos por acum. Arrendamiento |
55,350.00 |
(=) |
Proporción del subsidio no Acredi. |
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0.26 |
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Ingresos por adquisición de bienes |
950,780.00 |
Unidad |
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1 |
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(-) |
Gastos notariales |
103,200.00 |
(-) |
Proporción del subsidio no Acredi. |
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0.26 |
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(=) |
Ingresos acum. adquisición bienes |
847,580.00 |
(=) |
Proporción del subsidio Acreditable |
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0.74 |
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Ingresos por intereses reales |
150,000.00 |
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(=) |
Total de Ingresos Acumulables |
1,343,786.00 |
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Determinación del Impuesto a Pagar |
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Determinación del Subsidio Acreditable |
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Total de Ingresos acumulables |
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1,343,786.00 |
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Base del impuesto |
1,263,286.00 |
(-) |
Deducciones Personales |
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80,500.00 |
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(-) |
Limite Inferior Art. 178 |
392,841.96 |
(=) |
Base del Impuesto |
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1,263,286.00 |
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(=) |
Excedente del Lim. Inf. |
870,444.04 |
(-) |
Limite Inferior |
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103,218.06 |
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(x) |
% /excedente Art. 177 |
0.30 |
(=) |
Excedente del Limite Inferior |
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1,160,067.94 |
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(=) |
Impuesto marginal |
261,133.21 |
(x) |
% Sobre el Limite Inferior |
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0.30 |
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(x) |
% /excedente Art. 178 |
- |
(=) |
Impuesto Marginal |
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348,020.38 |
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(=) |
Resultado |
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- |
(+) |
Cuota Fija |
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14,747.70 |
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(+) |
Cuota Fija |
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38,431.55 |
(=) |
Impuesto Determinado |
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362,768.08 |
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(=) |
Subsidio al 100% |
38,431.55 |
(-) |
Subsidio Acreditable |
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34,813.06 |
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(-) |
Subsidio no Acreditable |
3,618.49 |
(=) |
Impuesto Subsidiado |
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327,955.02 |
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(=) |
Subsidio Acreditable |
34,813.06 |
(-) |
ISR retenido |
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151,156.00 |
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(-) |
Pagos provisionales de ISR |
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55,126.00 |
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(=) |
Impuesto a Cargo del Ejercicio |
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121,673.02 |
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Determinación del subsidio no acreditable por salarios |
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Ingresos acumulables por salarios |
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152,656.00 |
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(-) |
Limite Inferior Art. 178 |
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123,580.23 |
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(=) |
Excedente del Lim. Inf. |
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29,075.77 |
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(x) |
% /excedente Art. 177 |
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0.30 |
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(=) |
Impuesto marginal |
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8,722.73 |
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(x) |
% /excedente Art. 178 |
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0.40 |
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(=) |
Subsidio impuesto marginal |
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3,489.09 |
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(+) |
Cuota Fija |
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10,428.18 |
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(=) |
Subsidio al 100% |
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13,917.27 |
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(x) |
Prop. del sub. No Acredi. |
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0.26 |
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(=) |
Subsidio no Acreditable |
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3,618.49 |
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| INFORMACIÓN DE LOS PAGOS PROVISIONALES DE REGIMEN INTERMEDIO |
MES |
INGRESOS |
GASTOS |
BASE |
P.P. ISR |
P.P. ENT. FED. |
ENERO |
26,660.00 |
13,340.00 |
13,320.00 |
2,289.58 |
666.00 |
ACUMULADO |
26,660.00 |
13,340.00 |
13,320.00 |
2,289.58 |
666.00 |
FEBRERO |
25,833.33 |
6,686.67 |
19,146.66 |
3,921.05 |
957.33 |
ACUMULADO |
52,493.33 |
20,026.67 |
32,466.66 |
6,210.63 |
1,623.33 |
MARZO |
29,113.33 |
13,826.67 |
15,286.66 |
2,840.25 |
764.33 |
ACUMULADO |
81,606.66 |
33,853.34 |
47,753.32 |
9,050.87 |
2,387.67 |
ABRIL |
26,720.00 |
13,306.67 |
13,413.33 |
2,315.71 |
670.67 |
ACUMULADO |
108,326.66 |
47,160.01 |
61,166.65 |
11,366.59 |
3,058.33 |
MAYO |
26,580.00 |
19,173.33 |
7,406.67 |
7,233.86 |
370.33 |
ACUMULADO |
134,906.66 |
66,333.34 |
68,573.32 |
18,600.44 |
3,428.67 |
JUNIO |
26,680.00 |
17,700.00 |
8,980.00 |
0.00 |
0.00 |
ACUMULADO |
161,586.66 |
84,033.34 |
77,553.32 |
18,600.44 |
3,428.67 |
JULIO |
24,660.00 |
16,100.00 |
8,560.00 |
0.00 |
0.00 |
ACUMULADO |
186,246.66 |
100,133.34 |
86,113.32 |
18,600.44 |
3,428.67 |
AGOSTO |
23,700.00 |
11,320.00 |
12,380.00 |
0.00 |
0.00 |
ACUMULADO |
209,946.66 |
111,453.34 |
98,493.32 |
18,600.44 |
3,428.67 |
SEPTIEMBRE |
29,100.00 |
20,033.33 |
9,066.67 |
52.21 |
453.33 |
ACUMULADO |
239,046.66 |
131,486.67 |
107,559.99 |
18,652.65 |
3,882.00 |
OCTUBRE |
25,826.67 |
13,706.67 |
12,120.00 |
1,953.59 |
606.00 |
ACUMULADO |
264,873.33 |
145,193.34 |
119,679.99 |
20,606.24 |
4,488.00 |
NOVIEMBRE |
23,913.33 |
11,246.66 |
12,666.67 |
2,106.66 |
633.33 |
ACUMULADO |
288,786.66 |
156,440.00 |
132,346.66 |
22,712.90 |
5,121.33 |
DICIEMBRE |
29,613.33 |
23,760.00 |
5,853.33 |
198.91 |
292.67 |
ACUMULADO |
318,399.99 |
180,200.00 |
138,199.99 |
22,911.81 |
5,414.00 |
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| DETERMINACIÓN DEL IVA DEL EJERCICIO |
PERIODO |
IVA CAUSADO |
IVA ACREDITABLE |
CANTIDAD PAGADA |
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(A) |
(B) |
(A-B) |
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Enero |
3,980 |
2,253 |
1,727 |
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Febrero |
3,980 |
2,253 |
1,727 |
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Marzo |
3,980 |
2,253 |
1,727 |
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Abril |
3,980 |
2,253 |
1,727 |
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Mayo |
3,980 |
2,253 |
1,727 |
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Junio |
3,980 |
2,253 |
1,727 |
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Julio |
3,980 |
2,252 |
1,728 |
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Agosto |
3,980 |
2,252 |
1,728 |
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Septiembre |
3,980 |
2,252 |
1,728 |
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Octubre |
3,980 |
2,252 |
1,728 |
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Noviembre |
3,980 |
2,252 |
1,728 |
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Diciembre |
3,980 |
2,252 |
1,728 |
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Total |
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47,760 |
27,030 |
20,730 |
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