Bibliographic citations
Cotrina, I., (2018). Operaciones no reales y su incidencia tributaria en el crédito fiscal de la empresa INSER SAC - Lima 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14457
Cotrina, I., Operaciones no reales y su incidencia tributaria en el crédito fiscal de la empresa INSER SAC - Lima 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14457
@misc{sunedu/2808233,
title = "Operaciones no reales y su incidencia tributaria en el crédito fiscal de la empresa INSER SAC - Lima 2016",
author = "Cotrina Poclin, Ines",
publisher = "Universidad Privada del Norte",
year = "2018"
}
ABSTRACT The present work of investigation “Non-Real Operations and their Tributary Incidence in the tax credit of the Company Inser Non-traded Corporation- Lima 2016” is developed in order to demonstrate to the Manager of the Company that acquiring documents of payments in nonreal operations, would entail in a future control of the company to Tributary Repairs and with it the corresponding fines and interests. The main general objective of this investigation sets out to analyze the problematic of the Company Inser Non-traded Corporation regarding to determining the Tributary Incidence of the Non-real Operations in the tax credit, the company is dedicated to the benefit of services of telecommunication, its annual sales surpasses the three million. Nevertheless its costs or real expenses do not exceed the one million annually, this generates that the general tax on sales is very high, this according to result of the tax debit minus the tax credit, according to management, the company does not count on liquidity for the real payment of the taxes, and that is why it resorts to the acquisition of non-existent payment of vouchers or false invoices. It is proposed as a global hypothesis that the Tributary Incidence of the Non-Real Operations in the tax credit, affects the company Inser non-traded corporation negatively.-Lima 2016. The variables that have been considered in this investigation are: Tax credit, as a dependent variable; Non-real operations, as an independent variable, the tax credit depends on how the internal processes are handled on the determination of the payment of the General Sales taxes of the organization, the non-real operations, are independent to be able to determine the behavior on the liquidation and presentation of the declaration sworn by the General tax sales. In this thesis we will rule in art. 44 of the IGV law, since the regulation of non-real transactions is indicated in this article.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.