Citas bibligráficas
Peña, A., (2019). Reparos tributarios y su incidencia en la determinación en el impuesto a la renta anual de la empresa GBproyectos E.I.R.L., La Molina 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21705
Peña, A., Reparos tributarios y su incidencia en la determinación en el impuesto a la renta anual de la empresa GBproyectos E.I.R.L., La Molina 2017 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21705
@misc{sunedu/3004346,
title = "Reparos tributarios y su incidencia en la determinación en el impuesto a la renta anual de la empresa GBproyectos E.I.R.L., La Molina 2017",
author = "Peña Lazo, Alina Gisela",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The companies carry out a series of expenses and expenditures that are necessary for the generation or conservation of their income; However, in some cases they are not accepted in full, either temporarily or permanently, for purposes of determining the annual income tax. This is the case of some of the expenses that were subject to repairs according to the tax rule and consequently they had to be added to their net accounting profit in the year 2017 of the company GBPROYECTOS EIRL, generating incidents in the calculation of the tax on the annual rent. An applied, quantitative, non-experimental and correlational investigation was carried out, using payment vouchers, accounting reports and financial statements of the company's fiscal year 2017 to identify repairable expenses and establish a diagnosis whose results allow quantifying their tax incidence and the impact of these objections to the determination of the income tax; generated by the expenses incurred in trips abroad and by the expenses that constitute for their fourth-category income earner, whether they exceed the limit or do not comply with the conditions established in the tax regulations. Likewise, it is concluded that the expenses referred to above have a great impact on the determination of the income tax, affecting unfavorably.
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