[Read download] Agricultura, ganaderiacute;a, silvicultura y pesca. 2016: Reacute;gimen fiscal (Spanish Edition)


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Agricultura, ganaderiacute;a, silvicultura y pesca. 2016: Reacute;gimen fiscal (Spanish Edition)

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Author : Joseacute; Peacute;rez Chaacute;vez, Raymundo Fol Olguiacute;n
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Description : El sector primario, que comprende rubros como la agricultura, ganaderiacute;a, silvicultura y pesca, tiene una enorme importancia en el desarrollo de nuestra economiacute;a. Las actividades de dicho sector pueden ser realizadas por personas fiacute;sicas y morales; la Ley del Impuesto sobre la Renta establece un reacute;gimen fiscal preferencial para aquellos contribuyentes que se dediquen exclusivamente a realizar estas actividades, denominado “Reacute;gimen de actividades agriacute;colas, ganaderas, silviacute;colas y pesqueras”, el cual se basa en el flujo de efectivo y tiene por objeto facilitar el cumplimiento de las obligaciones fiscales del referido sector.Mediante esta obra se ejemplifican, de manera clara y concisa, las obligaciones fiscales que deben cumplir los contribuyentes, tanto personas fiacute;sicas como morales, que tributen conforme al mencionado reacute;gimen fiscal, dentro de las modalidades siguientes: a) Personas morales:bull; Cuando realizan actividades primarias a traveacute;s de sus integrantes.bull; Cuando no realizan actividades primarias a traveacute;s de sus integrantes.bull; Cuando la persona moral es integrante de otra persona moral. b) Personas fiacute;sicas:bull; Cuando son integrantes de una persona moral.bull; Cuando tributan de forma individual.Asimismo, en este libro se analizan las diversas facilidades administrativas y estiacute;mulos fiscales otorgados a los contribuyentes antes mencionados.

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