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INGENIERIA EN FINANZAS Y AUDITORIA

INGENIERA: SILVIA ZAMBRANO

CONTABILIDAD 1

INTEGRANTES:

ACATO JOSELIN LARRAGA JONATHAN LEMA ALEX LOZA NORMA PATIO DAYANA REVELO VANESA

TEMA:IVA E IMPUESTO A LA RENTA

Abril !1"#$%&'(& !1"

Impuesto al valor agregado IVA

El I)*+,'(& $l V$l&r A%r,%$-& .IVA/ %r$0$ $l 0$l&r -, l$ (r$'2,r,3i$ -, -&)ii& & $ l$ i)*&r($3i4 -, bi,,'

)+,bl,' -, $(+r$l,5$ 3&r*&r$l6 , (&-$' '+' ,($*$' -, 3&),r3i$li5$3i46 $'7 3&)& $ l&' -,r,38&' -, $+(&r6 -,

*r&*i,-$- i-+'(ri$l 9 -,r,38&' 3&,&'; 9 $l 0$l&r -, l&' ',r0i3i&' *r,'($-&'< Ei'(, b='i3$),(, -&' ($ri2$'

*$r$ ,'(, i)*+,'(& >+, '& 1?@ 9 ($ri2$ !@+,

', (r$'2i,r, & -, l&' ',r0i3i&' >+, ', *r,'(,6 3$l3+l$-& '&br, l$ b$', -, '+' *r,3i&' -, 0,($ & -, *r,'($3i4 -,l

',r0i3i&6 >+, i3l+9, i)*+,'(&'6 ($'$' *&r ',r0i3i&' 9 -,)=' %$'(&' l,%$l),(, i)*+($bl,' $l *r,3i&< D,l *r,3i&$'7 ,'($bl,3i-& '4l& *&-r= -,-+3ir', l&' 0$l&r,' 3&rr,'*&-i,(,' $ -,'3+,(&' 9 b&i2i3$3i&,'6 $l 0$l&r -, l&'

bi,,' 9 ,0$',' -,0+,l(&' *&r ,l 3&)*r$-&r 9 $ l&' i(,r,',' 9 l$' *ri)$' -, ',%+r&' , l$' 0,($' $ *l$5&'+, ', *r,'(, ,'(=

%r$0$-&' 3& ($ri2$ 1@; 9 -, )$,r$ ',),'(r$l 3+$-& ,3l+'i0$),(, ', (r$'2i,r$ bi,,' & ', *r,'(,

',r0i3i&' %r$0$-&' 3& ($ri2$ 3,r& & & %r$0$-&'6 $'7 3&)& $>+,ll&' >+, ,'( '+,(&' $ l$ r,(,3i4 (&($l -,l IVA

3$+'$-&6 $ ),&' >+, ',$ $%,(, -, r,(,3i4 -, IVA .3+9$ -,3l$r$3i4 ',r= ),'+$l/abc?

.er$icios bancarios Con IVA al 14% .er$iciosbancarios

.er$icios de #otocoias Con IVA al 14% otocoias

.er$icios de telecomunicaciones Con IVA al 14% ;el0#ono celular

.er$icios de telecomunicaciones Con IVA al 14%.er$icio detele#onaresidencial

.er$icios de telecomunicaciones Con IVA al 14%.er$icio de

tele#ona celular

.er$icios de telecomunicaciones Con IVA al 14% .er$icio deinternet

.er$icios de telecomunicaciones Con IVA al 14%.er$icio dealuiler detel0#ono

.er$icios del hogar Con IVA al 14% 'earaci"n de

muebles.er$icios educati$os articulares Con IVA al 14% Curso de idiomas

.er$icios educati$os articulares Con IVA al 14% Curso decomutaci"n

.er$icios electr"nicosGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGG

Con IVA al 14%GGGGGGGGGGGGGGGG

'earaci"n deeuioselectr"nicos

CA'AC;:'H.;ICA.

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,'($bl,3i-& , +$ l,96 -, $3+,r-& $l $2&ri')& l$(i& >+, -i3,: NULLUM TRIBUTUM6 SINE LEGE< C&&3i-&*&r &(r&' $+(&r,'6 3&)& ,l Pri3i*i& -, L,%$li-$-+, %r$0$ l&' 3&'+)&' >+, '& )$i2,'($3i&,' ),-i$($' -, ri>+,5$' &

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&r)$l),(, 3&)*&r($6 'i& >+, ', 2$0&r,3, '+ $->+i'i3i4 ),-i$(, l$ *r=3(i3$ -, l$' -,-+33i&,' l,%$l),(,

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#asos espe$!ales

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