| Retención de ISR - Ingresos por actividad empresarial (régimen intermedio) |
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Regresar Indice |
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| Resultados del cálculo |
| Empresa: |
x |
Tasa de ISR local: |
5.0000% |
| Cálculo para: |
Diciembre de 2007 |
Ingresos del periodo: |
$39,000.00 |
| SI aplica subsidio |
- Deducciones: |
$2,700.00 |
| Pagos provisionales ant. locales: |
0.00 |
- Pérdidas fiscales ejercicios ant.: |
$1,740.00 |
| Pagos provisionales ant. federales: |
0.00 |
= Base gravable: |
$34,560.00 |
| |
| |
Base
gravable |
ISR local
del periodo
(topado) |
Pago provisional
local |
Impuesto
artículo 113 |
Subsidio
artículo 114 |
Pago provisional
federal |
| $34,560.00 |
$1,519.64 |
$1,519.64 |
$3,039.28 |
$1,519.64 |
$0.00 |
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| Detalles del cálculo |
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| ISR local |
ISR federal |
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| Base gravable |
$34,560.00 |
|
Base gravable |
$34,560.00 |
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| x Tasa de ISR local |
5.0000% |
|
Impuesto art. 113 |
$3,039.28 |
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| = ISR local calculado del periodo |
$1,728.00 |
|
- Subsidio art. 114 |
$1,519.64 |
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| ISR local del periodo (topado) |
$1,519.64 |
|
= ISR federal del periodo |
$1,519.64 |
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| - Pagos prov. locales ant. |
$0.00 |
|
- Pagos prov. federales ant. |
$0.00 |
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- Pago provisional local |
$1,519.64 |
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| = Pago provisional local |
$1,519.64 |
|
= Pago provisional federal: |
$0.00 |
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| Cálculo del impuesto y subsidio federal |
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| Impuesto - Artículo 113 |
Subsidio - Artículo 114 |
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| Ingreso gravable |
$34,560.00 |
|
Ingreso gravable |
$34,560.00 |
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| - Límite inferior |
$5,952.85 |
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- Límite inferior |
$5,952.85 |
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| = Excedente del límite inferior |
$28,607.15 |
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= Excedente del límite inferior |
$28,607.15 |
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| x % s/ excedente límite inferior |
10.00% |
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x % s/ excedente límite inferior |
10.00% |
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| = Cantidad determinada |
$2,860.72 |
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= Impuesto marginal |
$2,860.72 |
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| + Cuota fija |
$178.56 |
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x % sobre impuesto marginal |
50.00% |
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= Cantidad determinada |
$1,430.36 |
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+ Cuota fija |
$89.28 |
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= Subsidio calculado |
$1,519.64 |
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x % de subsidio SI acreditable |
100.00% |
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| = Impuesto a cargo: |
$3,039.28 |
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= Subsidio aplicable: |
$1,519.64 |
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| Tablas de la L.I.S.R. (válidas para periodo: acumulado mensual - diciembre de 2007) |
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| Impuesto - Artículo 113 |
Subsidio - Artículo 114 |
|
|
Límite
inferior |
Límite
superior |
Cuota
fija |
% Exce-
dente del
lím. inferior |
|
Límite
inferior |
Límite
superior |
Cuota
fija |
% s/
impuesto
marginal |
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|
| $0.01 |
$5,952.84 |
$0.00 |
3.00% |
|
$0.01 |
$5,952.84 |
$0.00 |
50.00% |
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| $5,952.85 |
$50,524.92 |
$178.56 |
10.00% |
|
$5,952.85 |
$50,524.92 |
$89.28 |
50.00% |
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| $50,524.93 |
$88,793.04 |
$4,635.72 |
17.00% |
|
$50,524.93 |
$88,793.04 |
$2,318.04 |
50.00% |
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| $88,793.05 |
$103,218.00 |
$11,141.52 |
25.00% |
|
$88,793.05 |
$103,218.00 |
$5,570.28 |
50.00% |
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| $103,218.01 |
... y más |
$14,747.76 |
28.00% |
|
$103,218.01 |
$123,580.20 |
$7,373.88 |
50.00% |
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$123,580.21 |
$249,243.48 |
$10,224.60 |
40.00% |
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$249,243.49 |
$392,841.96 |
$24,298.92 |
30.00% |
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$392,841.97 |
... y más |
$36,361.20 |
0.00% |
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