FACULTAD DE CIENCIAS EMPRESARIALES

ESCUELA PROFESIONAL DE CONTABILIDAD

EVALUACIÓN TEÓRICA Y PRÁCTICA_01

APELLIDOS Y NOMBRES: ___________________________________________________CÓDIGO: ____________ FECHA: ____/____/_____

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EXPOSITOR: Dr. CPC Rubén L. Apaza Apaza, MBA CURSO: Planeamiento Tributario G___

I. COMPLETE LO SIGUIENTE CON CRITERIO Y JUICIO. Use lapicero. No se califica borrones ni enmendaduras. (8 Ptos)

1. Defina que es simulación tributaria y describa los tipos de simulación tributaria. Describa 2 ejemplos de cada simulación.
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2. Resuma brevemente la Norma VIII: Interpretación de las Normas Tributarias. Describa 4 ejemplos de la norma.
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3. Resuma brevemente la norma XVI: Calificación, elusión de normas tributarias y simulación. Ponga 4 ejemplos
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Doctor en Contabilidad – Maestro en Administración de Negocios, MBA - UPeU-UNMSM rubencontable.jimdo.com rubenapazaproesad@gmail.com
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4. ¿Actualmente es posible realizar un planeamiento tributario sin quebrantar las normas? Sustente. Ponga 4 ejemplos
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5. Mencione datos y los aspectos contable, tributario y laboral de la empresa considerada como trabajo de campo.
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