| Retención de ISR - Personas físicas - Honorarios profesionales |
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Regresar Indice |
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| Resultados del cálculo |
| Contribuyente: |
x |
Ingreso gravable: |
132,000.00 |
| Cálculo para: |
Noviembre de 2007 |
ISR acreditable: |
5,800.00 |
| SI aplica subsidio |
Pagos provisionales: |
3,200.00 |
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Ingreso
gravable |
ISR acumulado
artículo 113 |
Subsidio acumulado
artículo 114 |
Pago provisional
determinado |
Suma de conceptos
acreditables |
Pago
provisional
a realizar |
| $132,000.00 |
$23,986.16 |
$11,468.98 |
$12,517.18 |
$9,000.00 |
$3,517.18 |
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| Detalles del cálculo |
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Impuesto - Artículo 113 |
Subsidio - Artículo 114 |
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| Ingreso gravable |
$132,000.00 |
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Ingreso gravable |
$132,000.00 |
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| - Límite inferior |
$94,616.51 |
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- Límite inferior |
$113,281.86 |
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| = Excedente del límite inferior |
$37,383.49 |
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= Excedente del límite inferior |
$18,718.14 |
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| x % s/ excedente límite inferior |
28.00% |
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x % s/ excedente límite inferior |
28.00% |
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| = Cantidad determinada |
$10,467.38 |
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= Impuesto marginal |
$5,241.08 |
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| + Cuota fija |
$13,518.78 |
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x % sobre impuesto marginal |
40.00% |
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= Cantidad determinada |
$2,096.43 |
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+ Cuota fija |
$9,372.55 |
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= Subsidio calculado |
$11,468.98 |
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x % de subsidio SI acreditable |
100.00% |
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| = Impuesto a cargo: |
$23,986.16 |
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= Subsidio aplicable: |
$11,468.98 |
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| Tablas de la L.I.S.R. (válidas para periodo: acumulado mensual - noviembre de 2007) |
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| Impuesto - Artículo 113 |
Subsidio - Artículo 114 |
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Límite
superior |
Cuota
fija |
% Exce-dente
del lím.
inferior |
Límite
inferior |
Límite
superior |
Cuota
fija |
Limite
Superior |
% s/
impuesto
marginal |
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| $0.01 |
$5,456.77 |
$0.00 |
3.00% |
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$0.01 |
$5,456.77 |
$0.00 |
50.00% |
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| $5,456.78 |
$46,314.51 |
$163.68 |
10.00% |
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$5,456.78 |
$46,314.51 |
$81.84 |
50.00% |
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| $46,314.52 |
$81,393.62 |
$4,249.41 |
17.00% |
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$46,314.52 |
$81,393.62 |
$2,124.87 |
50.00% |
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| $81,393.63 |
$94,616.50 |
$10,213.06 |
25.00% |
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$81,393.63 |
$94,616.50 |
$5,106.09 |
50.00% |
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| $94,616.51 |
... y más |
$13,518.78 |
28.00% |
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$94,616.51 |
$113,281.85 |
$6,759.39 |
50.00% |
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$113,281.86 |
$228,473.19 |
$9,372.55 |
40.00% |
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$228,473.20 |
$360,105.13 |
$22,274.01 |
30.00% |
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$360,105.14 |
... y más |
$33,331.10 |
0.00% |
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