Bibliographic citations
Cornejo, E., Alvitres, A. (2018). Impacto del planeamiento tributario en el impuesto a la renta empresarial en Soluciones Integrales Serigráficas E. I. R. L.; Lima, 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13074
Cornejo, E., Alvitres, A. Impacto del planeamiento tributario en el impuesto a la renta empresarial en Soluciones Integrales Serigráficas E. I. R. L.; Lima, 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13074
@misc{sunedu/3162926,
title = "Impacto del planeamiento tributario en el impuesto a la renta empresarial en Soluciones Integrales Serigráficas E. I. R. L.; Lima, 2016",
author = "Alvitres Alvarado, Angel",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The main objective of this research is determine the impact of tax planning in the corporate income tax in the company Soluciones Integrales Serigráficas EIRL for the 2016 period, making a diagnosis of the accounting-tax situation of the company and determine in what measures it can be reduce or avoid tax contingencies that lighten the fiscal burden for the company, reducing the payment of taxes within the current legal framework. Most small businesses do not plan the payment of their taxes, so they face an insecure tax context. In addition, the constant changes in Peruvian tax legislation must be considered, which leads to a greater tax burden for the taxpayer. To achieve the goals of this investigation, an interview was conducted with the company's accountant, documents related to the company's operations were reviewed, verified and analyzed, finding contingencies that the company was committing due to the incorrect interpretation and application of the tax regulations, as well as the lack of a tax planning program, which caused the company to carry out the corresponding tax repairs. Our purpose is demonstrate that the application of a tax planning program will allow us to obtain better results by correctly administration the taxes, avoiding the unnecessary disbursement of money in the payment of infractions, fines and interest for tax contingencies and, mainly, in the determination of the annual result of the payment of the income tax of the third category.
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