| Retención de ISR - Personas físicas - Arrendamiento habitacional (trimestral) |
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Regresar Indice |
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| Resultados del cálculo |
| Contribuyente: |
z |
Ingreso gravable: |
46,000.00 |
| Cálculo para: |
Jul. - Sept. de 2007 |
ISR acreditable: |
2,500.00 |
| SI aplica subsidio |
Pagos provisionales: |
0.00 |
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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 |
| $46,000.00 |
$9,341.68 |
$4,247.90 |
$5,093.77 |
$2,500.00 |
$2,593.77 |
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| Detalles del cálculo |
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| Impuesto - Artículo 113 |
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Subsidio - Artículo 114 |
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| Ingreso gravable |
$46,000.00 |
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Ingreso gravable |
$46,000.00 |
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| - Límite inferior |
$25,804.51 |
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- Límite inferior |
$30,895.06 |
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| = Excedente del límite inferior |
$20,195.49 |
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= Excedente del límite inferior |
$15,104.94 |
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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 |
$5,654.74 |
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= Impuesto marginal |
$4,229.38 |
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| + Cuota fija |
$3,686.94 |
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x % sobre impuesto marginal |
40.00% |
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= Cantidad determinada |
$1,691.75 |
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+ Cuota fija |
$2,556.15 |
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= Subsidio calculado |
$4,247.90 |
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x % de subsidio SI acreditable |
100.00% |
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| = Impuesto a cargo: |
$9,341.68 |
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= Subsidio aplicable: |
$4,247.90 |
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| Tablas de la L.I.S.R. (válidas para periodo: trimestre - jul. - sept. de 2007) |
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| Impuesto - Artículo 113 |
Subsidio - Artículo 114 |
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Límite
inferior |
Límite
superior |
Cuota
fija |
% Exce-
dente del
lím. inferior |
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Límite
inferior |
Límite
superior |
Cuota
fija |
% s/
impuesto
marginal |
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| $0.01 |
$1,488.21 |
$0.00 |
3.00% |
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$0.01 |
$1,488.21 |
$0.00 |
50.00% |
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| $1,488.22 |
$12,631.23 |
$44.64 |
10.00% |
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$1,488.22 |
$12,631.23 |
$22.32 |
50.00% |
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| $12,631.24 |
$22,198.26 |
$1,158.93 |
17.00% |
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$12,631.24 |
$22,198.26 |
$579.51 |
50.00% |
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| $22,198.27 |
$25,804.50 |
$2,785.38 |
25.00% |
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$22,198.27 |
$25,804.50 |
$1,392.57 |
50.00% |
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| $25,804.51 |
... y más |
$3,686.94 |
28.00% |
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$25,804.51 |
$30,895.05 |
$1,843.47 |
50.00% |
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$30,895.06 |
$62,310.87 |
$2,556.15 |
40.00% |
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$62,310.88 |
$98,210.49 |
$6,074.73 |
30.00% |
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$98,210.50 |
... y más |
$9,090.30 |
0.00% |
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