Browsing by Subject “EL RÉGIMEN MYPE TRIBUTARIO Y SU IMPACTO EN LA DETERMINACIÓN DEL IMPUESTO A LA RENTA DE LA EMPRESA A & S METAL S.A.C, 2018”
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info:eu-repo/semantics/bachelorThesis
Asesorado por ESCALANTE CANO, ERIC; In the present research work we will start by analyzing the different definitions of Tax
Regime made by authors both in Peru and in Latin America, as well as definitions of MYPES
differentiating them between micro and small companies and their contribution to the economy.
We also define financial statements as tools that allow us to make vertical as well as horizontal
comparisons, the same that we will use to demonstrate the impact of this regime.
The main objective is to determine the impact of this new regime on the financial
statements. One of the changes presented by this new standard is the reduction of income tax,
an effect that we will evaluate in this work. This regime has forced many companies that
previously declared under the Simplified Unified Regime, specifically category 3, 4 and 5, to
change to the Special Income Regime (RER) or the RMT and in the same way, many companies
that were previously in The General Regime has opted to change to the RMT, so we will
evaluate the effect of this change. Another objective of this new regime is to get the MYPE`s
formalized so that in this way they can have access to bank credit, we will analyze the effect
produced by these changes.
First we will analyze the Tax MYPE Regime, definitions, characteristics, objectives,
benefits, then the Financial Statements and finally the sector on which this research work is
based.
Keywords: Tax reforms, financial statements, MYPE`s.; In the present research work we will start by analyzing the different definitions of Tax
Regime made by authors both in Peru and in Latin America, as well as definitions of MYPES
differentiating them between micro and small companies and their contribution to the economy.
We also define financial statements as tools that allow us to make vertical as well as horizontal
comparisons, the same that we will use to demonstrate the impact of this regime.
The main objective is to determine the impact of this new regime on the financial
statements. One of the changes presented by this new standard is the reduction of income tax,
an effect that we will evaluate in this work. This regime has forced many companies that
previously declared under the Simplified Unified Regime, specifically category 3, 4 and 5, to
change to the Special Income Regime (RER) or the RMT and in the same way, many companies
that were previously in The General Regime has opted to change to the RMT, so we will
evaluate the effect of this change. Another objective of this new regime is to get the MYPE`s
formalized so that in this way they can have access to bank credit, we will analyze the effect
produced by these changes.
First we will analyze the Tax MYPE Regime, definitions, characteristics, objectives,
benefits, then the Financial Statements and finally the sector on which this research work is
based.
Keywords: Tax reforms, financial statements, MYPE`s.
4-May-2021
Universidad Peruana de Ciencias e Informática
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