TRIBUTARIO II, S.A. DE C.V.

DETERMNACION IVA PROPORCIONAL

EJERCICIO 2012

CUADRO DE CALCULO PARA LA PROPORCIONALIDAD DEL CREDITO FISCAL 2012 (BASE LEGAL ART.66 LEY DE IVA)
Compras
Perodo Tributario

Gravadas

ENERO

Ventas
Credito Fiscal

25,000.000

Exentas

3,250.000

FEBRERO

20,000.000

2,600.000

18,000.000

ABRIL

16,000.000

9.74%

2,080.000

8,089.000
MAYO

15,000.000

7.15%

1,950.000
-

JUNIO

2,600.000

JULIO

90,000.000

16,000.000

SEPTIEMBRE

5.73%
$

8,089.000

4.78%

11,700.000

AGOSTO

8,089.000

20,000.000

28,000.000

133,000.000

20,000.000

3.66%

9.05%
$

223,000.00

26,000.00

249,000.00

8,000.00

30,000.00

28,000.000

279,000.00

20,000.00

32,000.00

24,089.000

48,000.000

311,000.00

6.29%

12.53%
$

34,000.00

345,000.00

20,000.000

7,000.00
4.68%

2,340.000

20,000.000

2,600.000

9,000.00

10,000.00
34,089.000

48,000.000

7.98%

11.24%

48,089.000

2,162.657

5,200.000

3,037.343

437.343

83,089.000

2,112.193

4,550.000

2,437.807

227.807

113,089.000

1,931.222

3,900.000

1,968.778

148.778

141,089.000

1,838.201

3,640.000

1,801.799

111.799

169,089.000

2,475.619

3,640.000

1,164.381
-

221,089.000

10,213.534

4,160.000

(6,053.534)

1,486.466

251,089.000

1,847.313

3,900.000

(4,000.847)

232.687

277,089.000

1,635.503

3,380.000

(2,256.350)

184.497

322,089.000

1,801.738

3,900.000

(158.088)

278.262

383,089.000

1,899.663

4,160.000

2,102.249

440.337

427,089.000

2,100.265

4,420.000

2,319.735

499.735

88.81%

89.86%

8.69%
$

2,600.000

87.30%

7.22%
$

5,850.000

32,000.000

30,000.00

7.97%

3,250.000

95.22%

$
20,000.000

45,000.000

161,000.000

193,000.00

3.22%

86.62%

81.18%

80.78%

37,440.00

34,089.00

48,000.00

345,000.00

427,089.00

33,267.91

50,700.00

34,190.000

34,089.00

48,000.00

345,000.00

427,089.00

33,267.91

50,700.00

27,618.48

5,649.43

RESUMEN
FEB-DIC.

263,000.000

No deducible

28,000.00

8,089.000

Pagado

94.27%
$

20,000.000

8,089.000

Impuesto

fiscal

92.85%

2,080.000

18,000.000

288,000.00

105,000.000

15,089.000

0.00%

2.92%

TOTALES

30,000.000

Remanente

pago crdito

90.26%

1,820.000

16,000.000

DICIEMBRE

75,000.000

0.00%
$

8,089.000

NOVIEMBRE

35,000.000

2,080.000

14,000.000

OCTUBRE

0.00%

Impuesto a

Fiscal

83.18%

0.00%

Dbito

Proporcional

40,000.000

0.00%

8,089.000

Crdito Fiscal

100.00%

16.82%

Total

45,000.000

0.00%

8,089.000

2,340.000

Gravadas

0.00%

MARZO

No sujetas

4,963.27

4,047.71