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2) Prestación de Servicios. equitativos y proporcionales y contener en su articulado lo siguiente: a) o˜jeto. Deducciones e Inversiones de las Personas Moralesð 2) Salarios por la prestación de servicios personal su˜ordinadoð 3) Actividades empresariales y profesionalesð 4) Ingresos por arrendamiento o por otorgar el uso o goce temporal de ˜ienes inmue˜lesð 5) Enajenación de ˜ienesð . ˜) sujeto. el Estado o fisco es considerado sujeto activo (acreedor)ð Los i  de˜en estar tipificados en una Ley de˜idamente sancionada y apro˜ada por los congresos (estatal o federal) y pu˜licada en el Diario Oficial de la Federaciónð Los i  de˜en ser generales. 3) Uso o goce temporal de ˜ienes y 4) Importación y Exportación de Bienes y Serviciosð El o˜jeto de la LISR: 1) Ingresos. ejemplo LIVAð Jurídicamente los entes pueden ser PERSONAS FISICAS o MORALESð Las primeras se identifican físicamente (sujeto material) las segundas actúan por medio de sociedades de dos o más entesð Am˜os son considerados como sujetos pasivos (deudores) y la contra parte.˜) indirectos: gravan el consumo de ˜ienes y servicios. c) tasa y d) tarifa El o˜jeto de la LIVA: 1) Enajenación.

Tesoros.A) Ingresos por adquisición de ˜ienes (Donación. adquisición por prescripciónð 7) Ingresos por interesesð 8) Ingresos por o˜tención de Premiosð 9) Ingresos por dividendosð                      .

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