Ingresos Enero 2014

Gravadas 10%
Gravadas 5%
Exentas

Monto
IVA
65,645,600
6,564,560
39,856,540
1,992,827
26,471,650
131,973,790
8,557,387

Ingresos acumulados Julio/2013 a Diciembre/2013

Gravadas 10%
185,785,600
Gravadas 5%
62,587,500
Exentas
42,500,450
290,873,550
Ingresos Julio 2013
Gravadas 10%
Gravadas 5%
Exentas

Compras
Directas 5%
Vinculado gravados
Autoasigna medicamentos
Sub-total
Directas 10%
Vinculado gravados
Autoasigna celular
Sub-total
Indistintas 5%
Gravadas y no gravadas o exentas

25,860,420
9,651,450
12,131,585
47,643,455

Indistintas 10%
Gravadas y no gravadas o exentas
Compras exentas

Sueldo propietario

3,500,000 desde julio/2013

Monto
IVA
15,724,900
786,245
587,500
29,375
16,312,400
815,620
Monto
IVA
37,305,510 3,730,551
850,000
85,000
38,155,510 3,815,551
Monto
IVA
12,400,000
620,000
Monto
IVA
41,658,750 4,165,875
10,677,990

Acumulado Enero 2014

Gravados 10%
225,570,780
Gravados 5%
92,792,590
Sub-total
318,363,370
Exentos
56,840,515
TOTAL
375,203,885
Factor
IVA indistinto
10%
5%
Distribucin
IVA
IVA Costo

0.848507659

4,165,875
620,000
4,785,875
4,060,852
725,023
4,785,875

4,165,875

620,000
4,785,875

Estructura participacin acumulada

Profesional
19,090,909
0.084633785
Unipersonal 206,479,871
0.915366215
225,570,780
1

3,534,777 10%
631,098 IVA Costo
4,165,875
526,075 5%
93,925 IVA Costo
620,000
4,785,875 Ok

Indistinto desdoblado unipersonal y profesional

Unipersonal Profesional
Total
3,235,615
299,162
3,534,777
4,165,875
577,686
53,412
631,098
3,813,301
352,574
4,165,875
Unipersonal Profesional
Total
481,551
44,524
526,075
620,000
85,976
7,949
93,925
567,527
52,473
620,000

4,785,875

IVA 10%
IVA Costo

IVA 5%
IVA Costo

IVA 10% Unipersonal

IVA 5% Unipersonal
3,730,551
6,246,378
786,245
1,992,827
4,165,875
577,686
620,000
85,976
7,896,426
6,824,064
1,406,245
2,078,803
1,072,362
672,558
IVA 10% Profesional
IVA 5% Profesional
85,000
318,182
29,375
7,949
53,412
85,000
371,594
29,375
7,949
286,594
21,426
IVA GENERAL CONSOLIDADO
IVA 10%
IVA 5%
3,815,551
6,564,560
815,620
1,992,827
4,165,875
631,098
620,000
93,925
7,981,426
7,195,658
1,435,620
2,086,752
785,768
651,132

399,804 CREDITO FISCAL

265,168 DEBITO FISCAL

134,636 SALDO

134,636

REDITO FISCAL

EBITO FISCAL

Ingresos Enero 2014

Gravadas 10%
Gravadas 5%
Exentas

Monto
IVA
125,360,800 12,536,080
65,750,850
3,287,543
14,565,700
205,677,350 15,823,623

Ingresos acumulados Julio/2013 a Diciembre/2013

Gravadas 10%
626,804,000
Gravadas 5%
341,904,420
Exentas
76,654,780
1,045,363,200
Ingresos Julio 2013
Gravadas 10%
Gravadas 5%
Exentas

Compras
Directas 5%
Vinculado gravados
Sub-total
Directas 10%
Vinculado gravados
Sub-total
Indistintas 5%
Gravadas y no gravadas o exentas

85,860,420
49,651,450
13,131,585
148,643,455

Indistintas 10%
Gravadas y no gravadas o exentas
Compras exentas

Nota crdito
IVA

1,650,000
165,000
Saldo Tecnico 10%
Saldo financiero

Monto
IVA
41,658,750 2,082,938
41,658,750

2,082,938

Monto
IVA
89,640,125 8,964,013
89,640,125

8,964,013

Monto
IVA
22,175,600 1,108,780
Monto
IVA
16,587,800 1,658,780
11,777,990

121,323
71,235

Acumulado Enero 2014

Gravados 10%
667,954,380
Gravados 5%
358,003,820
Sub-total
1,025,958,200
Exentos
78,088,895
TOTAL
1,104,047,095
Factor
IVA indistinto
10%
5%
Distribucin
IVA
IVA Costo

0.929270322

1,658,780
1,108,780
2,767,560
2,571,811
195,749
2,767,560

1,658,780

1,108,780
2,767,560

1,541,455
117,325
1,658,780
1,030,356
78,424
1,108,780
2,767,560

IVA GENERAL CONSOLIDADO

IVA 10%
IVA 5%
121,323
12,536,080
2,082,938
3,287,543
8,964,013
165,000
1,108,780
78,424
1,658,780
117,325
10,744,116
12,818,405
3,191,718
3,365,966
2,074,289
174,249

10%
IVA Costo

5%
IVA Costo
Ok

2,248,538
2,177,303

A pagar

Ingresos Enero 2014

Gravadas 10%
Gravadas 5%
Exentas

Monto
IVA
341,002,300 34,100,230
210,655,710
551,658,010 34,100,230

Ingresos acumulados Julio/2013 a Diciembre/2013

Gravadas 10%
1,773,211,960
Gravadas 5%
Exentas
1,221,803,118
2,995,015,078
Ingresos Julio 2013
Gravadas 10%
Gravadas 5%
Exentas

Compras
Directas 5%
Vinculado gravados
Autoasigna medicamentos
Sub-total
Directas 10%
Vinculado gravados
Sub-total
Indistintas 5%
Gravadas y no gravadas o exentas

272,801,840
168,524,568
441,326,408

Indistintas 10%
Gravadas y no gravadas o exentas
Compras exentas
Saldo Tecnico 10%
Saldo financiero
Retenciones

Monto

IVA

Monto
IVA
187,322,078 18,732,208
187,322,078 18,732,208
Monto
IVA
31,716,899
1,585,845
Monto
IVA
46,830,520
4,683,052
166,302,281
181,323
85,789
318,055

Acumulado Enero 2014

Gravados 10%
1,841,412,420
Gravados 5%
Sub-total
1,841,412,420
Exentos
1,263,934,260
TOTAL
3,105,346,680
Factor
IVA indistinto
10%
5%
Distribucin
IVA
IVA Costo

0.592981271

4,683,052
1,585,845
6,268,897
3,717,338
2,551,558
6,268,897

4,683,052

1,585,845
6,268,897

IVA GENERAL CONSOLIDADO

IVA 10%
IVA 5%
18,732,208
34,100,230
1,585,845
4,683,052
1,906,090
181,323
23,596,583
36,006,320
1,585,845
12,409,737

2,776,962 10%
1,906,090 IVA Costo
4,683,052
940,376 5%
645,469 IVA Costo
1,585,845
6,268,897 Ok

ADO
IVA 5%
645,469

645,469
940,376

11,469,361
11,065,517 A pagar

Ingresos Enero 2014

Gravadas 10%
Gravadas 5%
Exportaciones

Monto
IVA
25,800,500
2,580,050
122,650,200
148,450,700
2,580,050

Ingresos acumulados Julio/2013 a Diciembre/2013

Gravadas 10%
141,927,500
Gravadas 5%
Exportaciones
551,925,900
693,853,400
Ingresos Julio 2013
Gravadas 10%
Gravadas 5%
Exentas

Compras
Directas 5%
Vinculado gravados
Autoasigna medicamentos
Sub-total
Directas 10%
Vinculado gravados
Autoasigna celular
Sub-total
Indistintas 5%
Gravadas y no gravadas o exentas

18,175,600
15,870,600
34,046,200

Indistintas 10%
Gravadas y no gravadas o exentas
Compras exentas
Saldo Tecnico 10%
Saldo financiero
Retenciones IVA 10%
Retenciones IVA 5%
Retenciones objeto
Saldo exportador
Nota crdito
IVA

Monto
IVA
15,724,900
786,245
587,500
29,375
16,312,400
815,620
Monto
IVA
37,305,510 3,730,551
850,000
85,000
38,155,510 3,815,551
Monto
IVA
12,400,000
620,000
Monto
IVA
41,658,750 4,165,875
10,677,990
112,000
10,451,591
357,143
600,000
2,350,600
5,600,000
560,000

Acumulado Enero 2014

Gravados 10%
155,152,400
Gravados 5%
Sub-total
155,152,400
Exentos
658,705,500
TOTAL
813,857,900
Factor
IVA indistinto
10%
5%
Distribucin
IVA
IVA Costo

0.190638194

4,165,875
620,000
4,785,875
912,371
3,873,504
4,785,875

4,165,875

620,000
4,785,875

Estructura participacin acumulada

Profesional
19,090,909
0.084633785
Unipersonal 206,479,871
0.915366215
225,570,780
1

794,175 10%
3,371,700 IVA Costo
4,165,875
118,196 5%
501,804 IVA Costo
620,000
4,785,875 Ok

Indistinto desdoblado unipersonal y profesional

Unipersonal Profesional
Total
726,961
67,214
794,175
4,165,875
3,086,340
285,360
3,371,700
3,813,301
352,574
4,165,875
Unipersonal Profesional
Total
108,192
10,003
118,196
620,000
459,335
42,470
501,804
567,527
52,473
620,000

4,785,875

IVA 10%
IVA Costo

IVA 5%
IVA Costo

IVA GENERAL CONSOLIDADO

IVA 10%
##########
74,941,750
########## 217,196,205
########## 292,137,955
32,055,845

CREDITO FISCAL

DEBITO FISCAL
SALDO

IVA 5%
8,720,485 ##########
5,120,000
8,389,078
13,840,485 ##########
########## ##########

REDITO FISCAL

EBITO FISCAL

Distribucin de ingresos desagregados

Concepto
Ingresos reales por venta pasajes locales
Pasajes internacionales emitidos en el pais
Pasajes emitidos en el extranjero

Ingresos reales
65,875,000
82,450,000
65,250,000
213,575,000
Acumulado
Marzo/13

Rubro 2 a)
Ingresos reales por venta pasajes locales
Pasajes internacionales emitidos en el pais

Exclusin
Octubre/14

Periodo

IVA
449,148
1,873,864
2,323,011
Monto
acumulado

84,277,450

4,491,477
18,738,636
23,230,114

23,140,909

84,366,655

653,576,990

60,934,375
61,837,500
65,250,000
188,021,875

178,545,000

663,053,865
747,420,520

Rubro 2 b)
Ingresos reales por venta pasajes locales
Pasajes internacionales emitidos en el pais
Pasajes emitidos en el extranjero

Factor gravado
Factor exento

Crditos directos
Transporte nacional de personas
Transporte internacional de personas
Total directo

Gravados con IVA Gravados sin IVA

4,940,625
4,491,477
20,612,500
18,738,636
25,553,125
23,230,114

Monto

0.112877092
0.887122908
1

35,694,000
51,932,000

Gravado
2,677,050
12,983,000
15,660,050

2,850,000
1,820,000
3,250,600
3,200,000
1,400,000
9,240,000
4,200,000
12,000,000
Total indistinto
IVA Costo
IVA Crdito

285,000
182,000
325,060
320,000
140,000
924,000
420,000
600,000
3,196,060
2,835,298
360,762

Crditos indirectos

Exentos
60,934,375
61,837,500
65,250,000
188,021,875

Concepto
Gravados 5%
Nota Crdito Devolucin
Total Mercado Interno
Exporatacin
Total General

Acumulado
Mayo/2014
27,337,500,000

Menos ventas
Diciembre 2013
13,668,750,000

27,337,500,000
198,825,000,000

13,668,750,000
29,823,750,000

Ms Ventas
Junio/2014
6,075,000,000
25,000,000
6,100,000,000
60,200,000

226,162,500,000

43,492,500,000

6,160,200,000

19,743,750,000
25,000,000
19,768,750,000
169,061,450,000
169,061,450,000
188,830,200,000

IVA 10%
24,587,960 Factor gravado
5,648,590 Factor exportacin
30,236,550

0.104690616
0.895309384
1

Gastos Directos operaciones gravadas

Flete Interno
Gastos laboratorios
Gastos Directos Exportacin
Honorarios despachante
Gastos exportacin
Flete interno puerto embarque
Gastos laboratorio export

245,879,600
56,485,900
302,365,500
28,650,000
52,500,000
1,245,685,000
122,000,000
1,448,835,000

Gastos indistintos gravados y exportacin

Bien

Total General

100,000,000
15,000,000
1,955,600
1,200,000
1,456,000
7,200,000
7,200,000
7,500,000
9,500,000
25,000,000
6,000,000
225,650,800
8,200,000
7,200,000
15,170,600
12,000,000
450,233,000

2,865,000
5,250,000
124,568,500
12,200,000
144,883,500
IVA 10%
IVA 5%
10,000,000
1,500,000
195,560
120,000
145,600
720,000
720,000
750,000
950,000
2,500,000
600,000
22,565,080
820,000
720,000
1,517,060
43,823,300

600,000
600,000

Monto acumulado

Crdito Fiscal indistinto

44,423,300
Porcin gravada
Porcin exportacin
Desagregacin CF indistinto
CF 10%

CF 5%

Registracin Contable
Caja
a Maquinarias
a IVA 10%
------------- ---------------IVA Exportacin
a IVA 10%
a IVA 5%
------------- ---------------IVA Costo
a IVA 10%
a IVA 5%
------------- ---------------IVA Costo
a IVA Exportacin
------------- ---------------IVA 5%
a IVA 10%
------------- ---------------IVA 5%
a IVA Exportacin
------------- ---------------IVA 5%
a Retenciones
------------- ---------------IVA 5%
a DGR

4,650,703
39,772,597
44,423,300
43,823,300

Gravadas
Exportacin

600,000

Gravadas
Exportacin

4,587,888
39,235,412
43,823,300
62,814
537,186
600,000

27,750,000
25,000,000
2,500,000

IVA 10%
30,236,550
43,823,300

19,886,299
19,617,706
268,593
19,886,299

74,059,850
19,617,706
268,593

72,441,750
72,441,750
32,324,438

197,578,499
197,578,499
8,120,485
8,120,485
60,543,764
60,543,764
438,531,533

438,281,533

74,059,850
-

IVA Exportacin
144,883,500
72,441,750
105,250,450
197,578,499
19,886,299
270,020,249

32,324,438

2,500,000
19,617,706
19,617,706
32,324,438

270,020,249
-

IVA 5%
600,000 303,750,000
5,120,000
268,593
32,324,438
268,593
197,578,499
8,120,485
60,543,764
304,287,186 304,287,186
Retenciones
8,120,485
8,120,485
8,120,485

IVA Costo
19,886,299
72,441,750
92,328,049

8,120,485