Examinando por Autor "Rodríguez Oyos, Wilsón Marcelo"
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- ÍtemAcceso AbiertoAnálisis del Crédito Tributario con relación al impuesto al valor agregado tarifa cero % de las personas naturales que tienen registro único de contribuyentes, en la ciudad de Cuenca, año 2017(Universidad Católica de Cuenca., 2018) Rodríguez Oyos, Wilsón Marcelo; Barrera Bravo, Fausto Ricardo; 1709982076In Ecuador companies or natural citizen autorized to invoice 12% rate of the value added tax are those who can directly compensate that taxt credit, certain businesses that sell with 12% rate and 0% of the value added tax compensate these values through the matematical calculation of a proportonality factor in purchases and sales. However, in our research we analyze natural citizen who invoice 0% of the value is directly assumed by the producer or service provider as a result of lack of regulation in the tax legislation in order to refund such tax.The problem arises when a person buys godos or raw material of the wire busisess transfer with 12% rate of the value added tax for their subsequent and this tax nannot be compensated since it invoices its sales 0% rate of tax to the value added.