UNIVERSIDAD PANAMERICANA

PAGOS PROVISIONALES 2010

Ene Feb Mar Abr May Jun Jul Ago Sep Oct Nov Dic ACUMULADO

INGRESOS EFECTIVAMENTE COBRADOS 150,444.73 151,862.46 150,348.79 137,854.74 146,011.86 138,125.85 124,104.08 117,563.83 116,657.18 116,778.50 111,984.08 126,678.46 1,588,414.56
MENOS: COSTO DE VENTAS -
MENOS: GASTOS GENERALES 24,100.00 18,826.00 21,104.00 15,285.82 20,112.74 28,350.53 20,119.73 24,203.08 24,386.51 25,612.00 21,388.53 51,180.00 294,668.94
MENOS: ADQUISICIÓN DE ACTIVO FIJO 100,000.00 50,000.00 70,000.00 220,000.00
IGUAL: BASE GRAVABLE PARA IETU MENSUAL 126,344.73 133,036.46 29,244.79 122,568.92 125,899.12 59,775.32 103,984.35 93,360.75 22,270.67 91,166.50 90,595.55 75,498.46 1,073,745.62

BASE GRAVABLE ACUMULADA 126,344.73 259,381.19 288,625.98 411,194.90 537,094.02 596,869.34 700,853.69 794,214.44 816,485.11 907,651.61 998,247.16 1,073,745.62 1,073,745.62
POR TASA DE IETU 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50% 17.50%
IGUAL: IETU DEL PERIODO 22,110.33 45,391.71 50,509.55 71,959.11 93,991.45 104,452.13 122,649.40 138,987.53 142,884.89 158,839.03 174,693.25 187,905.48 187,905.48

MENOS CREDITO X DEDUCC MAYORES A INGRESOS 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60 87,578.60
MENOS CREDITO FISCAL X SUELDOS Y SALARIOS 2,475.29 4,732.36 6,989.42 9,246.48 11,503.55 13,760.61 16,017.67 18,274.73 20,459.44 22,805.13 26,305.82 28,651.51 28,651.51
MENOS CREDITO FISCAL X SEGURIDAD SOCIAL 952.75 1,386.97 2,260.45 2,663.90 3,475.44 3,829.80 4,641.34 4,995.77 5,835.38 6,162.62 7,023.38 7,405.50 7,405.50
MENOS CREDITO FISCAL X INVERSIONES ANTS A 2008
MENOS CREDITO FISCAL X DECRETO PROPORCIONAL
MENOS PAGOS PROVISIONALES DE ISR DEL PERIODO
MENOS PAGOS PROVISIONALES DE IETU DEL PERIODO 14,412 28,138 29,011 42,293 53,785 64,270

IGUAL: PAGO PROVISIONAL DE IETU A ENTERAR (68,896) (48,306) (46,319) (27,530) (8,566) (717) 14,412 13,727 873 13,281 11,493 10,484 -

CALCULO DEL SUBSIDIO X SUELDOS, ASIMILADOS Y SEG SOCIAL

Ene Feb Mar Abr May Jun Jul Ago Sep Oct Nov Dic ACUMULADO

IMSS 2347.3 2,481.28 1,983.18 2,305.40 1,950.53 2,024.90 1,950.53 2,025.31 2,051.42 1,869.92 2,099.32 2,183.54
MAS: RCV 1,777.48 1,674.14 1,495.34 1,495.34 1,528.48 1,569.05
INFONAVIT 1,319.50 1,333.99 1,191.52 1,191.52 1,217.89 1,250.24

IGUAL: TOTAL DE EROGACIONES 5,444.28 2,481.28 4,991.31 2,305.40 4,637.39 2,024.90 4,637.39 2,025.31 4,797.79 1,869.92 4,918.61 2,183.54
FACTOR DE ACREDITAMIENTO 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5%
IGUAL: CREDITO FISCAL X SEGURIDAD SOCIAL 952.75 434.22 873.48 403.45 811.54 354.36 811.54 354.43 839.61 327.24 860.76 382.12 7,405.50

MAS: SUELDOS Y SALARIOS 14,144.54 12,897.51 12,897.50 12,897.50 12,897.50 12,897.50 12,897.50 12,897.50 12,484.01 13,403.96 20,003.96 13,403.96
ASIMILADOS A SALARIOS
IGUAL: TOTAL DE EROGACIONES 14,144.54 12,897.51 12,897.50 12,897.50 12,897.50 12,897.50 12,897.50 12,897.50 12,484.01 13,403.96 20,003.96 13,403.96 -
FACTOR DE ACREDITAMIENTO 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5% 17.5%
IGUAL: CREDITO FISCAL X SUELDOS Y SALARIOS 2,475.29 2,257.06 2,257.06 2,257.06 2,257.06 2,257.06 2,257.06 2,257.06 2,184.70 2,345.69 3,500.69 2,345.69 28,651.51
 DEDUCCIONES MAYORES A INGRESOS '09 567,980.00
TASA DEL IMPUESTO 17.50%

CREDITO FISCAL X DEDUCC 99,396.50

Dec-09 138.541 1.0226

Jun-09 135.467

CREDITO FISCAL ACTUALIZADO 101,642.86

CREDITO APLICADO 15,000.00

86,642.86

Jan-10 140.047 1.0108

Dec-09 138.541

CREDITO FISCAL ACTUALIZADO 87,578.60

567,980.00
0.175
99,396.50