reforma tributaria abril 2014
DESCRIPTION
Proyecto de Reforma Tributaria Abril 2014TRANSCRIPT
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Ejemplo de Ref. Tributaria enviada 2012
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COMO SE HACE UNA LEY
http://www.bcn.cl/leyfacil/proceso_de_formacion_de_la_ley/index_html
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IMPUESTOS
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IMPUESTOS
RECAUDADORES DE IMPUESTOS
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IMPUESTOS
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FUNCIONAMIENTO DEL ESTADO = RECAUDACIÓN
LA CUESTIÓN SOCIAL
IMPUESTO EN CHILE = EN EL CONSUMO
(IVA)
¿POR QUÉ PAGO IMPUESTOS?
FUNCIONAMIENTO DEL ESTADO: SALUD, SEGURIDAD, DEFENSA NACIONAL, EDUCACIÓN
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IMPUESTOS A EMPRESAS = 1era Categoria !!!!!!!
IMPUESTOS A PERSONAS = 2da Categoria
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IMPUESTOS DIFERENCIADOS POR ESTADO
IVA = 19%
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IVA RECAUDA EL 46% DEL TOTAL DE $ DEL FISCO
REFORMA TRIBUTARIA
+CON IVA = RECAUDADORA
!REFORMA TRIBUTARIA= RECAUDAR DISTINTO
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18% al 19% en 2003 “Momentaneo”
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IMPUESTO
Especifico a los combustibles
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radio 1:23
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DOBLE TRIBUTACIÓN
LO QUE UNO PAGA COMO EMPRESA
SE PUEDE DESCONTAR COMO PERSONA
ACTUALMENTE LAS EMPRESAS PAGAN 20%
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MAYO 2012
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FUT
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1982
1984Superintendente de Bancos e Instituciones Financieras de Chile
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FUT
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¿Votación por impuestos a cigarrillos? ¿Mismo argumento?
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