practicas actividad empresarialy profesional anual

7/24/2019 Practicas Actividad Empresarialy Profesional Anual

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DETERMINACION DE

INGRESOS ENERO FEBRERO

ING. POR ACT. EMP. Y PROF. 20,600.00 20,300.00HONORARIOS DE PERSONAS MORALES 29,000.00 28,000.00HONORARIOS DE PERSONAS FSICAS 21,000.00 19,000.00

ING. POR INTERESES 500.00 650.00INDEMNIZACION DE ASEGURADORAS

SUMA INGRESOS 71,100.00 67,950.00

DEDUCCIONES AUTORIZADAS

SUELDOS Y SALARIOS 11,000.00 1,000.00ARRENDAMIENTO DE LOCAL 5,000.00 5,000.00ENERGA EL!CTRICA 6.00 69.00

TEL!FONOS 2,833.00 2,8"1.00MTTO. DE E#. DE TRANSPORTE 1,086.00 1,089.00

COM$USTI$LES Y LU$RICANTES 1,000.00 1,300.00ARTCULOS DE OFICINA 1,300.00 1,300.00PAPELERA Y SUMINISTROS 2,000.00 1,300.00CUOTAS PATRONALES AL IMSS 1,650.00 2,550.00APORTACIONES INFONA%IT 550.00 850.00APORTACIONES SAR 300.00 "50.00IMPUESTO SO$RE N&MINAS 220.00 3"0.00PRIMAS DE SEGUROS DE $IENES 1,000.00 1,000.00OTRAS 1,650.00 1,550.00

SUMA DEDUCCIONES 30,266.00 37,29.00

RETENCIONES DEL 10' 2,900.00 2,800.00RETENCION DE I%A 3,093.33 2,986.6RETENCI&N DE INTERESES 100.00 230.00

INGRESOS ACUMULA$LES 1,100.00 139,050.00()* DEDUCCIONES AUTORIZADAS 30,266.00 6,515.00

!"# RESULTADO FISCAL 0,$3.00 71,535.00()* PTU PAGADA EN EL E+ERCICIO 0.00 0.00()* PERDIDAS FISCALES DE E+. ANTERIORES 0.00 0.00!"# BASE GRAVABLE 0,$3.00 71,535.00

()* LIMITE INFERIOR 32,36.8" 65,"3.6(* E-CEDENTE DEL LIMITE INFERIOR 8,09.16 6,061.33(-* ' APLICA$LE DEL E-CEDENTE LIM. INF. 30.00' 30.00'(* IMPUESTO MARGINAL 2,"29.15 1,818."0(* CUOTA FI+A 6,1"1.95 12,283.90


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!"# ISR A CARGO $,571.10 1,102.30

()* P.P. EFECTUADOS CON ANTERIORIDAD 0.00 8,51.10()* RET. DE INTERESES 0.00 100.00()* 10' RET. POR HONORARIOS 0.00 2,900.00!"# ISR A CARGO DEL MES $,571.10 2,531.20

I%A TRASLADADO 11,296.00 10,68.00I%A ACREDITA$LE 2,6".36 2,569.""I%A A PAGAR 8,6"8.6" 8,198.56I%A RET 3,093.33I%A A PAGAR 8,6"8.6" 5,105.23

ARRENDAMIENTO DE LOCAL 800.00 800.00

ENERGA EL!CTRICA 108.32 108.6"TEL!FONOS "53.28 "5".56MTTO. DE E#. DE TRANSPORTE 13.6 1".2"COM$USTI$LES Y LU$RICANTES 160.00 208.00ARTCULOS DE OFICINA 208.00 208.00PAPELERA Y SUMINISTROS 320.00 208.00CUOTAS PATRONALES AL IMSSAPORTACIONES INFONA%ITAPORTACIONES SARIMPUESTO SO$RE N&MINASPRIMAS DE SEGUROS DE $IENES 160.00 160.00OTRAS 26".00 2"8.00

2,6".36 2,569.""


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AGOS PROVISIONALES POR LA ACTIVIDAD EMPRESARIAL Y PROF

MARZO ABRIL MAYO %UNIO %ULIO AGOSTO

33,150.00 31,020.00 18,680.00 19,560.00 32,006.00 33,952.0023,000.00 25,000.00 26,500.00 28,900.00 22,000.00 28,00.0028,000.00 25,000.00 25,000.00 26,000.00 26,000.00 22,000.00

350.00 600.00 "00.00 "50.00 550.00 600.0025,000.00

$,500.00 $1,620.00 70,5$0.00 7,910.00 $0,556.00 110,252.00

1,000.00 1,000.00 1,000.00 1,000.00 18,000.00 18,000.005,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

681.00 683.00 685.00 686.00 688.00 690.002,8"9.00 2,85.00 2,865.00 2,83.00 2,880.00 2,888.001,092.00 1,095.00 1,098.00 1,101.00 1,10".00 1,10.00

1,300.00 1,300.00 1,"00.00 1,"50.00 1,250.00 1,100.001,"00.00 1,"00.00 1,600.00 1,00.00 1,500.00 1,"50.001,00.00 1,00.00 3,000.00 2,300.00 900.00 1,100.002,550.00 2,550.00 2,550.00 2,550.00 2,00.00 2,00.00

850.00 850.00 850.00 850.00 900.00 900.00"50.00 500.00 500.00 500.00 550.00 550.003"0.00 3"0.00 3"0.00 3"0.00 360.00 360.00

1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.001,250.00 1,600.00 1,00.00 1,800.00 1,900.00 2,000.00

37,62.00 37,$75.00 39,5$$.00 39,150.00 3$,732.00 3$,$5.00

2,300.00 2,500.00 2,650.00 2,890.00 2,200.00 2,80.002,"53.33 2,666.6 2,826.6 3,082.6 2,3"6.6 3,061.33

300.00 "20.00 500.00 590.00 00.00 820.00

223,550.00 305,10.00 35,50.00 "50,660.00 531,216.00 6"1,"68.0010",9.00 1"2,852.00 182,""0.00 221,590.00 260,322.00 299,16.00

11$,573.00 162,31$.00 193,310.00 229,070.00 270,$9.00 32,301.000.00 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00 0.00

11$,573.00 162,31$.00 193,310.00 229,070.00 270,$9.00 32,301.00

98,210.50 130,9".33 163,68".16 196,"20.99 229,15.82 261,89".6520,362.50 31,30.6 29,625.8" 32,6"9.01 "1,36.18 80,"06.35

30.00' 30.00' 30.00' 30.00' 30.00' 30.00'6,108.5 9,"11.20 8,88.5 9,9".0 12,520.85 2",121.91

18,"25.85 2",56.80 30,09.5 36,851.0 "2,993.65 "9,135.60


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2,53.60 33,979.00 39,597.50 6,66.0 55,51.50 73,257.51

11,102.30 18,50".60 25,3"9.00 28,0".50 31,9"6."0 3,33".50330.00 630.00 1,050.00 1,550.00 2,1"0.00 2,8"0.00

5,00.00 8,000.00 10,500.00 13,150.00 16,0"0.00 18,2"0.007,02.30 6,$.0 2,69$.50 3,$9$.90 5,3$$.10 1,$3.00

13,"6".00 12,963.20 11,228.80 11,913.60 12,800.96 13,5"".322,603.52 2,661.60 2,935.68 2,865.60 2,595.52 2,613.60

10,860."8 10,301.60 8,293.12 9,0"8.00 10,205."" 10,930.22,986.6 2,"53.33 2,666.6 2,826.6 3,082.6 2,3"6.6,83.81 ,8"8.2 5,626."5 6,221.33 ,122. 8,58".05

800.00 800.00 800.00 800.00

108.96 109.28 109.60 109.6"55.8" "5.12 "58."0 "59.681".2 15.20 15.68 16.16208.00 208.00 22".00 232.0022".00 22".00 256.00 22.0022.00 22.00 "80.00 368.00

160.00 160.00 160.00 160.00200.00 256.00 22.00 288.00

2,603.52 2,661.60 2,935.68 2,865.60


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SIONAL

SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

22,9".00 23,135.00 19,"12.00 1,839.0025,000.00 20,000.00 28,000.00 "0,500.00 32",600.0023,000.00 2,000.00 26,500.00 30,000.00

300.00 350.00 "50.00 500.00

71,27.00 70,$5.00 7,362.00 $$,$39.00 96,2$.00

18,000.00 22,000.00 2",000.00 3",000.00 230,000.005,000.00 5,000.00 5,000.00 5,000.00

692.00 69".00 696.00 698.002,89.00 2,905.00 2,913.00 2,921.001,110.00 1,113.00 1,11.00 1,120.00

900.00 1,350.00 1,"50.00 1,500.00 15,300.001,350.00 1,550.00 1,650.00 1,100.002,200.00 2,100.00 2,900.00 1,800.002,00.00 3,300.00 3,600.00 5,100.00 3,500.00

900.00 1,100.00 1,200.00 1,00.00550.00 00.00 50.00 50.00 6,550.00360.00 ""0.00 "80.00 680.00

1,000.00 1,000.00 1,000.00 1,000.001,50.00 1,850.00 2,100.00 ",300.00

39,09.00 5,102.00 $,$56.00 61,669.00 9,203.00

2,500.00 2,000.00 2,800.00 ",050.00 32,60.002,666.6 2,133.33 2,986.6 ",320.00

880.00 950.00 1,0"0.00 1,1"0.00

12,"2.00 83,22.00 85,589.00 9"6,"28.00338,56.00 383,68.00 "32,53".00 "9",203.00

37,166.00 399,59.00 25,055.00 52,225.000.00 0.00 0.00 0.000.00 0.00 0.00 0.00

37,166.00 399,59.00 25,055.00 52,225.00

29",631."8 32,368.31 360,105.1" 392,8"1.99,53".52 2,180.69 6",9"9.86 59,383.03

30.00' 30.00' 30.00' 30.00'23,860.36 21,65".21 19,"8".96 1,81".9155,2.55 61,"19.50 6,561."5 3,03."1


6/26

79,137.91 $3,073.71 $7,06.1 91,51$.32

52,1.51 5",36.91 5",923.1 55,9"6."13,660.00 ",5"0.00 5,"90.00 6,530.00

21,110.00 23,610.00 25,610.00 28,"10.002,190.0 555.$0 1,022.70 631.91 56,57$.32

11,355.8" 11,221.60 11,825.92 1",13".2"2,03.8" 2,809.92 3,012.16 3,110.2"8,652.00 8,"11.68 8,813.6 11,02".003,061.33 2,666.6 2,133.33 2,986.65,590.6 5,"5.01 6,680."3 8,03.33


7/26

EROGACIONES R.F.C.

ARRENDAMIENTO DE LOCAL LUGR)52030)LR"

ENERGA EL!CTRICA CFE)3081")#I0TELEFONOS TME)8"0315)/T6COM$USTI$LES Y LU$RICANTES ORG)0300")L3ARTCULOS DE OFICINA COE)03031)R9PAPELERA Y SUMINISTROS CAMI)800"26)9+9PRIMAS DE SEGUROS DE $IENES AIN)930126)LM6MTTO. DE E#UIPO DE TRANSPORTE MODC)8"1122)R6OTRAS (PRO%EEDOR NACIONAL* MERD)331108)9N6

20,853.00

MATERIAL DE LIMPIEZA CG/)0"0"30)NU


8/26


9/26

NOMBRE

REYNALDO LUGO GUERRERO

COMISION FEDERAL DE ELECTRICIDADTELEFONOS DE M!-ICO, S.A.$. DE C.%.OPERADORA RED GASOLINERA, S.A. DE C.%.COMPU OFICINAS Y ESCOLARES, S.A. DE C.%.I%AN CARMONA MAURYASEGURADORA INTERACCIONES, S.A. DE C.%.CECILIA YANIN MONTIEL DAZDANIELA MENDOZA RO$LEDO

COMERCIALIZADORA G&MEZ /A$ANA, S.A. DE C.%.


10/26


11/26

ENERO

Lmite inferior Lmite superior Cuota fija

$ $ $

0.01 496.07 0.00 1.92%

496.08 4,210.41 9.52 6.40%

4,210.42 7,399.42 247.24 10.88%

7,399.43 8,601.50 594.21 16.00%

8,601.51 10,298.35 786.54 17.92%

10,298.36 20,770.29 1,090.61 21.36%

20,770.30 32,736.83 3,327.42 23.52%

32,736.84 62,500.00 6,141.95 30.00%

62,500.01 83,333.33 15,070.90 32.00%

83,333.34 250,000.00 21,737.57 34.00%

250,000.01 999,999.99 78,404.23 35.00%

FEBRERO


$ $ $

0.01 992.14 0.00 1.92%

992.15 8,420.82 19.04 6.40%

8,420.83 14,798.84 494.48 10.88%14,798.85 17,203.00 1,188.42 16.00%

17,203.01 20,596.70 1,573.08 17.92%

20,596.71 41,540.58 2,181.22 21.36%

41,540.59 65,473.66 6,654.84 23.52%

65,473.67 125,000.00 12,283.90 30.00%

125,000.01 166,666.66 30,141.80 32.00%

166,666.67 500,000.00 43,475.14 34.00%

500,000.01 999,999.99 156,808.46 35.00%

MARZO


$ $ $

0.01 1,488.21 0 1.92%

1,488.22 12,631.23 28.56 6.40%

or !iento para ap"i!arse so#ree"e!eente e" "mite inferior %




12/26

12,631.24 22,198.26 741.72 10.88%

22,198.27 25,804.50 1,782.63 16.00%

25,804.51 30,895.05 2,359.62 17.92%

30,895.06 62,310.87 3,271.83 21.36%

62,310.88 98,210.49 9,982.26 23.52%

98,210.50 187,500.00 18,425.85 30.00%

187,500.01 249,999.99 45,212.70 32.00%250,000.00 750,000.00 65,212.71 34.00%

750,000.01 999,999.99 235,212.69 35.00%

ABRIL


$ $ $

0.01 1984.28 0 1.92%1,984.29 16,841.64 38.08 6.40%

16,841.65 29,597.68 988.96 10.88%

29,597.69 34,406.00 2,376.84 16.00%

34,406.01 41,193.40 3,146.16 17.92%

41,193.41 83,081.16 4,362.44 21.36%

83,081.17 130,947.32 13,309.68 23.52%

130,947.33 250,000.00 24,567.80 30.00%

250,000.01 333,333.32 60,283.60 32.00%

333,333.33 1,000,000.00 86,950.28 34.00%

1,000,000.01 999,999.99 313,616.92 35.00%

MAYO


$ $ $

0.01 2,480.35 0 1.92%

2,480.36 21,052.05 47.6 6.40%

21,052.06 36,997.10 1,236.20 10.88%36,997.11 43,007.50 2,971.05 16.00%

43,007.51 51,491.75 3,932.70 17.92%

51,491.76 103,851.45 5,453.05 21.36%

103,851.46 163,684.15 16,637.10 23.52%

163,684.16 312,500.00 30,709.75 30.00%

312,500.01 416,666.65 75,354.50 32.00%

416,666.66 1,250,000.00 108,687.85 34.00%

1,250,000.01 999,999.99 392,021.15 35.00%




13/26

%UNIO


$ $ $

0.01 2,976.42 0 1.92%

2,976.43 25,262.46 57.12 6.40%

25,262.47 44,396.52 1,483.44 10.88%

44,396.53 51,609.00 3,565.26 16.00%

51,609.01 61,790.10 4,719.24 17.92%

61,790.11 124,621.74 6,543.66 21.36%

124,621.75 196,420.98 19,964.52 23.52%

196,420.99 375,000.00 36,851.70 30.00%

375,000.01 499,999.98 90,425.40 32.00%

499,999.99 1,500,000.00 130,425.42 34.00%1,500,000.01 999,999.99 470,425.38 35.00%

%ULIO


$ $ $

0.01 3,472.49 0 1.92%

3,472.50 29,472.87 66.64 6.40%29,472.88 51,795.94 1,730.68 10.88%

51,795.95 60,210.50 4,159.47 16.00%

60,210.51 72,088.45 5,505.78 17.92%

72,088.46 145,392.03 7,634.27 21.36%

145,392.04 229,157.81 23,291.94 23.52%

229,157.82 437,500.00 42,993.65 30.00%

437,500.01 583,333.31 105,496.30 32.00%

583,333.32 1,750,000.00 152,162.99 34.00%

1,750,000.01 999,999.99 548,829.61 35.00%

AGOSTO


$ $ $

0.01 3,968.56 0 1.92%





14/26

3,968.57 33,683.28 76.16 6.40%

33,683.29 59,195.36 1,977.92 10.88%

59,195.37 68,812.00 4,753.68 16.00%

68,812.01 82,386.80 6,292.32 17.92%

82,386.81 166,162.32 8,724.88 21.36%

166,162.33 261,894.64 26,619.36 23.52%

261,894.65 500,000.00 49,135.60 30.00%500,000.01 666,666.64 120,567.20 32.00%

666,666.65 2,000,000.00 173,900.56 34.00%

2,000,000.01 999,999.99 627,233.84 35.00%

SEPTIEMBRE


$ $ $0.01 4,464.63 0 1.92%

4,464.64 37,893.69 85.68 6.40%

37,893.70 66,594.78 2,225.16 10.88%

66,594.79 77,413.50 5,347.89 16.00%

77,413.51 92,685.15 7,078.86 17.92%

92,685.16 186,932.61 9,815.49 21.36%

186,932.62 294,631.47 29,946.78 23.52%

294,631.48 562,500.00 55,277.55 30.00%

562,500.01 749,999.97 135,638.10 32.00%

749,999.98 2,250,000.00 195,638.13 34.00%2,250,000.01 999,999.99 705,638.07 35.00%

OCTUBRE


$ $ $

0.01 4,960.70 0 1.92%

4,960.71 42,104.10 95.2 6.40%42,104.11 73,994.20 2,472.40 10.88%

73,994.21 86,015.00 5,942.10 16.00%

86,015.01 102,983.50 7,865.40 17.92%

102,983.51 207,702.90 10,906.10 21.36%

207,702.91 327,368.30 33,274.20 23.52%

327,368.31 625,000.00 61,419.50 30.00%

625,000.01 833,333.30 150,709.00 32.00%

833,333.31 2,500,000.00 217,375.70 34.00%




15/26

2,500,000.01 999,999.99 784,042.30 35.00%

NOVIEMBRE


$ $ $

0.01 5,456.77 0 1.92%

5,456.78 46,314.51 104.72 6.40%

46,314.52 81,393.62 2,719.64 10.88%

81,393.63 94,616.50 6,536.31 16.00%

94,616.51 113,281.85 8,651.94 17.92%

113,281.86 228,473.19 11,996.71 21.36%

228,473.20 360,105.13 36,601.62 23.52%

360,105.14 687,500.00 67,561.45 30.00%

687,500.01 916,666.63 165,779.90 32.00%916,666.64 2,750,000.00 239,113.27 34.00%

2,750,000.01 999,999.99 862,446.53 35.00%

DICIEMBRE


$ $ $

0.01 5,952.84 0 1.92%

5,952.85 50,524.92 114.29 6.40%

50,524.93 88,793.04 2,966.91 10.88%

88,793.05 103,218.00 7,130.48 16.00%

103,218.01 123,580.20 9,438.47 17.92%

123,580.21 249,243.48 13,087.37 21.36%

249,243.49 392,841.96 39,929.05 23.52%

392,841.97 750,000.00 73,703.41 30.00%

750,000.01 1,000,000.00 180,850.82 32.00%

1,000,000.01 3,000,000.00 260,850.81 34.00%

3,000,000.01 999,999.99 940,850.81 35.00%

or !iento para ap"i!arse so#ree"

e!eente e" "mite inferior %



16/26

B&'( )&*& ISR A+&-

INGRESOS ACUMULABLES $ 946,428.00

INGRESOS EXENTOS $ -

!# DEDUCCIONES AUTORIZADAS ACUMULABLES $ 494,203.00

!# PERDIDA FISCAL

!# D!"##%&' ()'%&*+' $ 31,833.09

!"# BASE GRAABLE $ 420,39.9

!# Limite inferior $ 392,841.97

!"# EXCEDENTE DE LIMITE INFERIOR $ 2,/49.94

!/# or!entaje 30.00%

!"# IMPUESTO MARGINAL 8,264.98

!# Cuota fija 73,703.41

!"# ISR SEGN TARIFA $ 8,968.39

!# &'(. )*+*(L -*(&/(

!# aos proisiona"es anteriores $ 56,578.32

!# (eten!iones e sa"arios!"# ISR A CARGO $ 25,390.07


17/26

52,225.00 A D47 :; 4?


18/26

D7?>


19/26

CURP NOMBRESIR/961208MHGRZR05 'ierra (ui aren Con!ep!in

NOM$REREYNALDO LUGO GUERRERO

COMISI&N FEDERAL DE ELECTRICIDADTEL!FONOSDE M!-ICO, S.A.$. DE C.%.CECILIA YANIN MONTIEL DAZOPERADORA RED GASOLINERA, S.A.DE C.%.COMPU OFICINAS Y ESCOLARES, S.A. DE C.%.I%AN CARMONA MAURYASEGURADORA INTERACCIONES, S.A. DE C.%.DANIELA MENDOZA RO$LEDO


20/26


21/26

FACTURA RFC PROVEEDOR

CEF21226EHA) %IAR681102%AAA)8 %IAR681102%AA692 SECL660630F%6

RETENCIONES

TIPO DE INGRESORFC DEL RETENEDOR

3 MYA850101M9MUNICIPIO DE YAHUALIC


22/26

NOMBRE SUB TOTAL IVA

FO%ISSSTE 13,333.09RO#UE +OA#UN %ITE ARELLANO 6,03"."8 965.52RO#UE +OA#UN %ITE ARELLANO 9,300.00MARIA LIZETT SCHE/AI$AN CA$RERA 1,896.55 303."5

30,56".12 1268.9

MONTO DE LOS INGRESOS PAGADOS ISR RETENIDO

32",600.00 @32,"60.00


23/26

TOTAL

13,333.09,000.009,300.002,200.00

31,833.09


24/26

TARIFA ANUAL


$ $ $

0.01 5,952.84 0 1.92%

5,952.85 50,524.92 114.29 6.40%

50,524.93 88,793.04 2,966.91 10.88%88,793.05 103,218.00 7,130.48 16.00%

103,218.01 123,580.20 9,438.47 17.92%

123,580.21 249,243.48 13,087.37 21.36%

249,243.49 392,841.96 39,929.05 23.52%

392,841.97 750,000.00 73,703.41 30.00%

750,000.01 1,000,000.00 180,850.82 32.00%

1,000,000.01 3,000,000.00 260,850.81 34.00%

3,000,000.01 999,999.99 940,850.81 35.00%

or !iento paraap"i!arse so#ree"

e!eente e""mite inferior %


25/26

E'&4 ( )4'4+ F+&+(*& 2

A4

E8(4 750,000.00

I7? 95,000.00I7? 7; 20,000.00P


26/26

1

P&'4 )

C7?7; 1,233,91".00

C7

practicas actividad empresarialy profesional anual

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