Académique Documents
Professionnel Documents
Culture Documents
Empresa
www.losimpuestos.com
CONCEPTO
ENE
FEB
MAR
9,000
- .
-
9,000
-
(+)
9,000
-
9,000
9,000
(x)
INGRESOS ACUMULABLES
Coeficiente de utilidad
0.0738
9,000
0.0738
18,000
0.0203
(-)
UTILIDAD FISCAL
Perdidas fiscales de ejercicios anteriores
664
-
365
-
664
365
30%
30%
30%
(x)
(-)
199
-
110
145
199
(35)
199
(35)
Page 1
1,732
(1,732)
Page 2
145
54
www.losimpuestos.com.mx
ABR
MAY
JUN
JUL
AGO
SEP
OCT
9,000
-
9,000
-
9,000
-
9,000
18,000
9,000
27,000
9,000
36,000
45,000
45,000
45,000
45,000
27,000
0.0203
36,000
0.0203
45,000
0.0203
45,000
0.0203
45,000
0.0203
45,000
0.0203
45,000
0.0203
548
-
731
-
914
-
914
-
914
-
914
-
914
-
548
731
914
914
914
914
914
30%
30%
30%
30%
30%
30%
30%
164
145
219
164
274
219
274
5,516
274
274
274
274
274
274
19
55
55
(5,242)
19
55
55
(5,242)
Page 3
55
5,297
(5,242)
1,422
-
www.losimpuestos.com.mx
Page 4
1,512
(1,512)
NOV
TOTAL
ACUMULADO
DIC
-
45,000
-
45,000
45,000
45,000
45,000
0.0203
45,000
0.0203
45,000
914
-
914
-
914
914
30%
30%
274
274
274
274
(4,949)
(4,949)
Page 5
3
(3)
12,510
(5,592)
Page 6
Calcular ISR
Empresa
www.losimpuestos.com
CONCEPTO
ENE
FEB
MAR
244
11,217
289,000
-
227
6,774
-
191
193
-
300,461
(+)
7,001
300,461
384
307,462
(x)
INGRESOS ACUMULABLES
Coeficiente de utilidad
300,461
0.0738
307,462
0.0738
307,845
0.0203
(-)
UTILIDAD FISCAL
Perdidas fiscales de ejercicios anteriores
22,174
15,990
22,691
15,990
6,249
-
6,184
6,701
6,249
30%
30%
30%
1,855
(-)
2,010
1,855
1,875
2,000
1,855
155
(125)
1,855
155
(125)
I.S.R. PAGADO
1,732
145
Page 1
Calcular ISR
DIFERENCIAS
123
Page 2
10
Calcular ISR
www.losimpuestos.com.mx
ABR
MAY
JUN
JUL
AGO
SEP
OCT
82
-
83
-
80
600,000
354,000
-
61
159
250,000
-
169
106
1,100
-
828
82
-
3,103
1
278,261
-
82
307,845
83
307,927
954,080
308,010
250,219
1,262,090
1,375
1,512,309
911
1,513,685
281,364
1,514,595
307,927
0.0203
308,010
0.0203
1,262,090
0.0203
1,512,309
0.0203
1,513,685
0.0203
1,514,595
0.0203
1,795,960
0.0203
6,251
-
6,253
-
25,620
-
30,700
-
30,728
-
30,746
-
36,458
-
6,251
6,253
25,620
30,700
30,728
30,746
36,458
30%
30%
30%
30%
30%
30%
30%
1,875
2,000
1,876
2,000
7,686
2,000
9,210
7,297
9,218
9,210
9,224
9,210
10,937
9,210
(125)
(124)
5,686
1,913
14
1,727
(125)
(124)
5,686
1,913
14
1,727
5,297
1,422
1,512
Page 3
Calcular ISR
-
389
491
www.losimpuestos.com.mx
Page 4
14
215
Calcular ISR
NOV
TOTAL
ACUMULADO
DIC
1
422,000
-
576
1
-
4,927
1,258
11,217
6,774
878,261
1,066,100
-
422,001
1,795,960
577
2,217,960
2,218,537
2,217,960
0.0203
2,218,537
0.0203
2,218,537
45,025
-
45,036
-
45,025
45,036
30%
30%
13,507
10,937
13,511
13,507
2,570
13,557
2,570
13,557
2,399
12,510
250,000
-
Page 5
Calcular ISR
171
1,033
Page 6