ejercicio 100216
TRANSCRIPT
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Caso Práctico 1
Indeminización por 15 años de antigüedad
COMPROMISOS
Seguro anual Colegiatura por persona $5!""" # %i&os
Por año
Seguro de 'ida anual (R)*+
INGRESOS ene feb*ini,uito 1!"""!"""-""
Ingresos empleo 5!"""-"" (((
Ingresos por in'ersión
Ingreso por in'- .e negocio
Ptmo- /ancario ""!"""-""0erencia 5"!"""-""
Saldo nterior 2 334!133-3
Total 1,225,000.00 944,166.67
EGRESOS
Seguro nual Colegiatura 6!777-77 (((
0ipoteca 84""!""" deuda9 "!"""-"" (((
/oda de su %i&a "!677-77 "!677-77
/olsa de :alores 5""!"""-""
;egocio in'ersión
Pago de ints- Por pr
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%ar abr %a& '(n
5!"""-"" ((( 5!"""-"" 5!"""-""
35"!"""-""
666!777-77 65!5""-"" 63!333-3 45!677-77
91!,!!!.!! 2,500.00 51,666.67 1,470,!!.!!
6!777-77 ((( 6!777-77 6!777-77
"!"""-"" ((( "!"""-"" "!"""-""
"!677-77 "!677-77 "!677-77 "!677-77
""!"""-""
3"!"""-""
3!333-3 ((( 3!333-3 3!333-355,!!.!! 55,!!.!! 55,!!.!! !15,!!.!!
57,500.00 26,666.67 795,!!.!! 1,155,000.00
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'(l ago se) o*t
5!"""-"" ((( 5!"""-"" (((
1!155!"""-"" 1!"3!133-3 47!777-77 66!5""-""
1,10,000.00 1,09,166.67 99,!!!.!! 907,500.00
6!777-77 ((( 6!777-77 (((
"!"""-"" ((( "!"""-"" (((
"!677-77 "!677-77 "!677-77 "!677-77
3"!"""-"" ((( 3"!"""-"" (((
3!333-3 ((( 3!333-3 ((( 115,!!.!! 115,!!.!! 115,!!.!! 115,!!.!!
1,064,166.67 97!,!!!.!! 2,500.00 791,666.67
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no+ d* ene feb
5!"""-"" ((( 5!"""-"" (((
5"!"""-""
41!333-3 ""!677-77 63"!"""-"" 4"!"""-""
16,666.67 975,!!.!! 5,000.00 15,000.00
6!777-77 ((( 6!777-77 (((
"!"""-"" ((( "!"""-"" (((
"!677-77 "!677-77
3"!"""-"" ((( 3"!"""-"" (((
3!333-3 ((( 3!333-3 ((( 115,!!.!! 115,!!.!! 95,000.00 95,000.00
700,!!.!! 60,000.00 790,000.00 720,000.00
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%ar abr %a& '(n
5!"""-"" ((( 5!"""-"" (((
"!"""-"" 35"!"""-"" 3"!"""-"" 37"!"""-""
745,000.00 675,000.00 665,000.00 655,000.00
6!777-77 ((( 6!777-77 (((
"!"""-"" ((( "!"""-"" (((
3"!"""-""
3!333-3 ((( 3!333-3 ((( 95,000.00 !5,000.00 !5,000.00 !5,000.00
650,000.00 640,000.00 6!0,000.00 620,000.00
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'(l ago se) o*t
5!"""-"" ((( 5!"""-"" (((
3"!"""-"" 31"!"""-"" 3""!"""-"" 54"!"""-""
645,000.00 6!5,000.00 625,000.00 615,000.00
6!777-77 ((( 6!777-77 (((
"!"""-"" ((( "!"""-"" (((
3!333-3 ((( 3!333-3 ((( !5,000.00 !5,000.00 !5,000.00 !5,000.00
610,000.00 600,000.00 590,000.00 50,000.00
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no+ d*
5!"""-"" (((
15"!"""-""
56"!"""-"" 5"!"""-""
605,000.00 745,000.00
6!777-77 (((
"!"""-"" (((
3!333-3 (((!5,000.00 !5,000.00
570,000.00 710,000.00
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8/15/2019 Ejercicio 100216
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Caso Práctico 1
Indeminización por 15 años de antigüedad
COMPROMISOS
Seguro anual Colegiatura por persona $5!""" # %i&os
Por año
Seguro de 'ida anual
INGRESOS ene feb*ini,uito 1!"""!"""-""
Ingresos empleo 5!"""-"" 5!"""-""
Ingresos por in'ersión
Ingreso por in'- .e negocio
Ptmo- /ancario0erencia 5"!"""-""
Saldo nterior 2 34!133-3
Total 1,025,000.00 744,166.67
EGRESOS
Seguro nual Colegiatura 6!777-77 6!777-770ipoteca 84""!""" deuda9 "!"""-"" "!"""-""
/oda de su %i&a "!677-77 "!677-77
/olsa de :alores 5""!"""-""
;egocio in'ersión
Pago de ints- Por pr
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8/15/2019 Ejercicio 100216
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20
%ar abr %a& '(n
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
35"!"""-""
366!777-77 35!5""-"" 33!333-3 545!677-77
71!,!!!.!! 62,500.00 651,666.67 1,270,!!.!!
6!777-77 6!777-77 6!777-77 6!777-77"!"""-"" "!"""-"" "!"""-"" "!"""-""
"!677-77 "!677-77 "!677-77 "!677-77
""!"""-""
3!333-3 3!333-3 3!333-3 3!333-3
55,!!.!! 55,!!.!! 55,!!.!! 255,!!.!!
657,500.00 626,666.67 595,!!.!! 1,015,000.00
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16
'(l ago se) o*t
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
1!"15!"""-"" 46!133-3 457!777-77 4!5""-""
1,040,000.00 1,009,166.67 97,!!!.!! 947,500.00
6!777-77 6!777-77 6!777-77 6!777-77"!"""-"" "!"""-"" "!"""-"" "!"""-""
"!677-77 "!677-77 "!677-77 "!677-77
3!333-3 3!333-3 3!333-3 3!333-3
55,!!.!! 55,!!.!! 55,!!.!! 55,!!.!!
94,166.67 95!,!!!.!! 922,500.00 91,666.67
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no+ d* ene feb
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
5"!"""-""
641!333-3 63"!677-77 1!"6"!"""-"" 1!""!"""-""
916,666.67 1,1!5,!!.!! 1,105,000.00 1,095,000.00
6!777-77 6!777-77 6!777-77 6!777-77"!"""-"" "!"""-"" "!"""-"" "!"""-""
"!677-77 "!677-77
3!333-3 3!333-3 3!333-3 3!333-3
55,!!.!! 55,!!.!! !5,000.00 !5,000.00
60,!!.!! 1,00,000.00 1,070,000.00 1,060,000.00
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2017
%ar abr %a& '(n
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
1!"3"!"""-"" 1!"5"!"""-"" 1!""!"""-"" 1!"7"!"""-""
1,05,000.00 1,075,000.00 1,065,000.00 1,055,000.00
6!777-77 6!777-77 6!777-77 6!777-77"!"""-"" "!"""-"" "!"""-"" "!"""-""
3!333-3 3!333-3 3!333-3 3!333-3
!5,000.00 !5,000.00 !5,000.00 !5,000.00
1,050,000.00 1,040,000.00 1,0!0,000.00 1,020,000.00
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'(l ago se) o*t
5!"""-"" 5!"""-"" ((( 5!"""-""
1!""!"""-"" 1!"1"!"""-"" 1!"""!"""-"" 44"!"""-""
1,045,000.00 1,0!5,000.00 1,025,000.00 1,015,000.00
6!777-77 6!777-77 ((( 6!777-77"!"""-"" "!"""-"" ((( "!"""-""
3!333-3 3!333-3 ((( 3!333-3
!5,000.00 !5,000.00 !5,000.00 !5,000.00
1,010,000.00 1,000,000.00 990,000.00 90,000.00
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no+ d* ene feb
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
46"!"""-"" 4"!"""-"" 43"!"""-"" 456!777-77
1,005,000.00 995,000.00 95,000.00 9!,!!!.!!
6!777-77 6!777-77"!"""-"" "!"""-"" "!"""-"" "!"""-""
3!333-3 3!333-3 3!333-3 3!333-3
!5,000.00 !5,000.00 26,666.67 26,666.67
970,000.00 960,000.00 95,!!!.!! 956,666.66
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agua 6
20
%ar abr %a& '(n
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
453!333-33 45!444-44 457!777-7 451!333-35
91,666.66 979,999.99 97,!!!.!2 976,666.65
"!"""-"" "!"""-"" "!"""-"" "!"""-""
3!333-3 3!333-3 3!333-3 3!333-3
26,666.67 26,666.67 26,666.67 26,666.67
954,999.99 95!,!!!.!2 951,666.65 949,999.9
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1
'(l ago se) o*t
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
44!444-46 46!777-71 43!333-3 4!444-4
974,999.9 97!,!!!.!1 971,666.64 969,999.97
"!"""-"" "!"""-"" "!"""-"" "!"""-""
3!333-3 3!333-3 3!333-3 3!333-3
26,666.67 26,666.67 26,666.67 26,666.67
94,!!!.!1 946,666.64 944,999.97 94!,!!!.!0
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no+ d* ene feb
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
47!777-7" 41!333-37 474!444-43 476!777-4
96,!!!.!0 966,666.6! 964,999.96 96!,!!!.29
"!"""-"" "!"""-"" "!"""-"" "!"""-""
3!333-3 3!333-3 3!333-3 3!333-3
26,666.67 26,666.67 26,666.67 26,666.67
941,666.6! 9!9,999.96 9!,!!!.29 9!6,666.62
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2019
%ar abr %a& '(n
5!"""-"" 5!"""-"" 5!"""-"" 5!"""-""
473!333-3 47!444-45 477!777-6 471!333-31
961,666.62 959,999.95 95,!!!.2 956,666.61
"!"""-"" "!"""-"" "!"""-"" "!"""-""
3!333-3 3!333-3 3!333-3 3!333-3
26,666.67 26,666.67 26,666.67 26,666.67
9!4,999.95 9!!,!!!.2 9!1,666.61 929,999.94
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'(l ago se)
5!"""-"" 5!"""-"" 5!"""-""
44!444-4 46!777- 43!333-3"
954,999.94 95!,!!!.27 951,666.60
"!"""-"" "!"""-"" "!"""-"" 900,000.00
3!333-3 3!333-3 3!333-3
26,666.67 26,666.67 26,666.67
92,!!!.27 926,666.60 924,999.9!
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77"""
11""
del 7 al 15 de >e=rero
17"" 44"" Ingresos :
menos impuestos -
=
6 d?as de 'ales x
+
1436- 35-377777 167-5777 -
17"" =Impuestos Tasa Efectiva :
menos >ondo de a%orro 5""
Para
A
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ISR 2016
33000
Limite Inferior : 32736.84
263.16
Tasa : 30.00%
Cota !i"a : 6141.95
S#sidio : 077"""
ISR : 6220.93"-5
18.85% 34-5
17764-5
l Régimen de
salariados
E$cedente dellimite inferior :