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“EL RÉGIMEN MYPE TRIBUTARIO Y SU IMPACTO EN LA DETERMINACIÓN DEL IMPUESTO A LA RENTA DE LA EMPRESA A & S METAL S.A.C, 2018”
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| dc.contributor.advisor | ESCALANTE CANO, ERIC | |
| dc.contributor.advisor | In the present research work we will start by analyzing the different definitions of Tax Regime made by authors both in Peru and in Latin America, as well as definitions of MYPES differentiating them between micro and small companies and their contribution to the economy. We also define financial statements as tools that allow us to make vertical as well as horizontal comparisons, the same that we will use to demonstrate the impact of this regime. The main objective is to determine the impact of this new regime on the financial statements. One of the changes presented by this new standard is the reduction of income tax, an effect that we will evaluate in this work. This regime has forced many companies that previously declared under the Simplified Unified Regime, specifically category 3, 4 and 5, to change to the Special Income Regime (RER) or the RMT and in the same way, many companies that were previously in The General Regime has opted to change to the RMT, so we will evaluate the effect of this change. Another objective of this new regime is to get the MYPE`s formalized so that in this way they can have access to bank credit, we will analyze the effect produced by these changes. First we will analyze the Tax MYPE Regime, definitions, characteristics, objectives, benefits, then the Financial Statements and finally the sector on which this research work is based. Keywords: Tax reforms, financial statements, MYPE`s. | en_EN |
| dc.contributor.advisor | In the present research work we will start by analyzing the different definitions of Tax Regime made by authors both in Peru and in Latin America, as well as definitions of MYPES differentiating them between micro and small companies and their contribution to the economy. We also define financial statements as tools that allow us to make vertical as well as horizontal comparisons, the same that we will use to demonstrate the impact of this regime. The main objective is to determine the impact of this new regime on the financial statements. One of the changes presented by this new standard is the reduction of income tax, an effect that we will evaluate in this work. This regime has forced many companies that previously declared under the Simplified Unified Regime, specifically category 3, 4 and 5, to change to the Special Income Regime (RER) or the RMT and in the same way, many companies that were previously in The General Regime has opted to change to the RMT, so we will evaluate the effect of this change. Another objective of this new regime is to get the MYPE`s formalized so that in this way they can have access to bank credit, we will analyze the effect produced by these changes. First we will analyze the Tax MYPE Regime, definitions, characteristics, objectives, benefits, then the Financial Statements and finally the sector on which this research work is based. Keywords: Tax reforms, financial statements, MYPE`s. | en_EN |
| dc.contributor.author | OCHANTE QUISPE, PATRICIA | |
| dc.date.accessioned | 2021-05-04T14:34:41Z | |
| dc.date.available | 2021-05-04T14:34:41Z | |
| dc.date.issued | 2021-05-04 | |
| dc.identifier.uri | http://repositorio.upci.edu.pe/handle/upci/316 | |
| dc.description.abstract | En el presente trabajo de investigación empezaremos analizando las distintas definiciones de Régimen Tributario que hacen los autores tanto en Perú como en América Latina, así mismo definiciones sobre MYPE`s diferenciándolos entre micro y pequeñas empresas y su aporte a la economía. También definimos los estados financieros como herramientas que nos permiten hacer comparaciones verticales como horizontales, la misma que usaremos para demostrar el impacto de este régimen. El objetivo principal es determinar el impacto de éste nuevo régimen en los estados financieros. Uno de los cambios que presenta esta nueva norma es la reducción del impuesto a la renta, efecto que evaluaremos en el presente trabajo. Este régimen ha obligado a muchas empresas que antes declaraban bajo el Régimen Único Simplificado, específicamente categoría 3, 4 y 5, a cambiar al Régimen Especial de Renta (RER) o al RMT y de la misma manera, muchas empresas que antes se encontraban en el Régimen General han optado por cambiarse al RMT, por lo que evaluaremos el efecto de éste cambio. Otro de los objetivos de este nuevo régimen es lograr que las MYPE`s se formalicen para que de ésta manera puedan tener acceso al crédito bancario, analizaremos el efecto que produce estos cambios. Analizaremos primero el Régimen MYPE Tributario, definiciones, características, objetivos, beneficios, luego los Estados Financieros y finalmente el sector en el cual está basado este trabajo de investigación. Palabras claves: Reformas tributarias, estados financieros, MYPE`s. | es_ES |
| dc.description.uri | Tesis | es_ES |
| dc.format | application/pdf | es_ES |
| dc.language.iso | spa | es_ES |
| dc.publisher | Universidad Peruana de Ciencias e Informática | es_ES |
| dc.rights | info:eu-repo/semantics/openAccess | es_ES |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | es_ES |
| dc.source | Universidad Peruana de Ciencias e Informática | es_ES |
| dc.subject | “EL RÉGIMEN MYPE TRIBUTARIO Y SU IMPACTO EN LA DETERMINACIÓN DEL IMPUESTO A LA RENTA DE LA EMPRESA A & S METAL S.A.C, 2018” | es_ES |
| dc.title | “EL RÉGIMEN MYPE TRIBUTARIO Y SU IMPACTO EN LA DETERMINACIÓN DEL IMPUESTO A LA RENTA DE LA EMPRESA A & S METAL S.A.C, 2018” | es_ES |
| dc.title.alternative | DETERMINACIÓN TRIBUTARIO IMPACTO | es_ES |
| dc.type | info:eu-repo/semantics/bachelorThesis | es_ES |
| thesis.degree.name | CONTADOR PUBLICO | es_ES |
| thesis.degree.grantor | Universidad Peruana de Ciencias e Informática. Facultad de Ciencias Empresariales y de Negocios | es_ES |
| thesis.degree.level | Título Profesional | es_ES |
| thesis.degree.discipline | CONTADOR PUBLICO | es_ES |
| thesis.degree.program | CONTADOR PUBLICO | es_ES |
| dc.subject.ocde | https://purl.org/pe-repo/ocde/ford#5.02.04 | es_ES |
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