Documentos de Académico
Documentos de Profesional
Documentos de Cultura
T.Cambio 33.5
Total
RESUMEN DE IR
ENCION IR VENDEDOR 1
Proyeccion
Meses Renta neta ingresos
Deduccion Renta neta Renta neta ranscurrida en promedio Meses en el promedio
Inss laboral mensual acumulada el año mensual año anual
1,160.54 15,418.56 15,418.56 1 15,418.56 12 185,022.75
1,491.94 19,821.47 35,240.03 2 17,620.01 12 211,440.17
1,611.15 21,405.28 56,645.30 3 18,881.77 12 226,581.22
1,877.83 24,948.35 81,593.65 4 20,398.41 12 244,780.96
4,969.28 66,020.47 147,614.12 5 29,522.82 12 354,273.89
6,473.37 86,003.38 233,617.50 6 38,936.25 12 467,234.99
7,263.08 96,495.20 330,112.69 7 47,158.96 12 565,907.48
6,201.31 82,388.81 412,501.50 8 51,562.69 12 618,752.25
4,964.14 65,952.19 478,453.69 9 53,161.52 12 637,938.25
1,240.62 16,482.52 494,936.21 10 49,493.62 12 593,923.45
3,311.80 43,999.65 538,935.86 11 48,994.17 12 587,930.03
4,287.74 56,965.67 595,901.53 12 49,658.46 12 595,901.53
44,852.80 595,901.53
ENCION IR VENDEDOR 2
Proyeccion
Meses Renta neta ingresos
Deduccion Renta neta Renta neta ranscurrida en promedio Meses en el promedio
Inss laboral mensual acumulada el año mensual año anual
930.02 12,356.04 12,356.04 1 12,356.04 12 148,272.50
1,150.96 15,291.31 27,647.35 2 13,823.68 12 165,884.11
1,230.43 16,347.18 43,994.54 3 14,664.85 12 175,978.15
1,408.22 18,709.23 62,703.77 4 15,675.94 12 188,111.30
3,469.19 46,090.64 108,794.41 5 21,758.88 12 261,106.59
4,471.92 59,412.59 168,207.00 6 28,034.50 12 336,414.00
4,998.39 66,407.13 234,614.13 7 33,516.30 12 402,195.65
4,290.54 57,002.87 291,617.00 8 36,452.12 12 437,425.50
3,465.76 46,045.13 337,662.13 9 37,518.01 12 450,216.17
983.41 13,065.35 350,727.47 10 35,072.75 12 420,872.97
2,364.20 31,410.10 382,137.57 11 34,739.78 12 416,877.35
3,014.83 40,054.11 422,191.69 12 35,182.64 12 422,191.69
31,777.87 422,191.69
Salario anual C$ Inss Renta neta Sobre exceso Sub total Tasa IR Sub total IR
C$ 160,800.00 -C$ 11,256.00 C$ 149,544.00 -100,000.00 C$ 49,544.00 15% C$ 7,431.60
Sobre exceso
de
0
100,000.00
200,000.00
350,000.00
500,000.00
I.R
I.R anual mensual I.R acumulado Deduccion
Ingreso Expectativa proyectad proyectad Meses calculado a IR
eventual renta anual o o transcurridos este mes acumulada
- 185,022.75 12,753.41 1,062.78 1 1,062.78
- 211,440.17 17,288.03 1,440.67 2 2,881.34 1,062.78
226,581.22 20,316.24 1,693.02 3 5,079.06 2,881.34
244,780.96 23,956.19 1,996.35 4 7,985.40 5,079.06
354,273.89 46,068.47 3,839.04 5 19,195.20 7,985.40
467,234.99 74,308.75 6,192.40 6 37,154.37 19,195.20
565,907.48 ### 8,522.69 7 59,658.81 37,154.37
618,752.25 ### 9,843.81 8 78,750.45 59,658.81
637,938.25 ### 10,323.46 9 92,911.11 78,750.45
593,923.45 ### 9,223.09 10 92,230.86 92,911.11
587,930.03 ### 9,073.25 11 99,805.76 92,911.11
595,901.53 ### 9,272.54 12 111,270.46 99,805.76
I.R
I.R anual mensual I.R acumulado Deduccion
Ingreso Expectativa proyectad proyectad Meses calculado a IR
eventual renta anual o o transcurridos este mes acumulada
- 148,272.50 7,240.88 603.41 1 603.41
- 165,884.11 9,882.62 823.55 2 1,647.10 603.41
175,978.15 11,396.72 949.73 3 2,849.18 1,647.10
188,111.30 13,216.70 1,101.39 4 4,405.57 2,849.18
261,106.59 27,221.32 2,268.44 5 11,342.22 4,405.57
336,414.00 42,282.80 3,523.57 6 21,141.40 11,342.22
402,195.65 58,048.91 4,837.41 7 33,861.87 21,141.40
437,425.50 66,856.37 5,571.36 8 44,570.92 33,861.87
450,216.17 70,054.04 5,837.84 9 52,540.53 44,570.92
420,872.97 62,718.24 5,226.52 10 52,265.20 52,540.53
416,877.35 61,719.34 5,143.28 11 56,576.06 52,540.53
422,191.69 63,047.92 5,253.99 12 63,047.92 56,576.06
1
0.00 1,823.70 $54.44 $4.54 1 4.536567164
0 4,494.13 $134.15 $11.18 1 11.17942431
0 4,494.13 $134.15 $11.18 1 11.17942431
1
Total Total
$221.84
$5,203.53
$0.00
$54.44
$268.31
$0.00
$0.00 $5,748.12
Limite máximo para deduccion del INS 82953.89
Deduccion
IR U$
IR este
mes
1,062.78 $31.72 Comprobación
1,818.55 $54.29 Renta bruta 595,901.53
2,197.72 $65.60 Sobre exceso -500,000.00
2,906.34 $86.76 Renta gravable 95,901.53
11,209.80 $334.62 Tasa aplicable 30%
17,959.18 $536.09 Sub total IR 28,770.46
22,504.43 $671.77 Impuesto base 82,500.00
19,091.64 $569.90 IR anual 111,270.46
14,160.66 $422.71
- $0.00
6,894.65 $205.81
11,464.70 $342.23
### $3,321.51
Deduccion
IR U$
IR este
mes
603.41 $18.01 Comprobación
1,043.70 $31.16 Renta bruta 422,191.69
1,202.08 $35.88 Sobre exceso -350,000.00
1,556.38 $46.46 Renta gravable 72,191.69
6,936.65 $207.06 Tasa aplicable 25%
9,799.18 $292.51 Sub total IR 18,047.92
12,720.47 $379.72 Impuesto base 45,000.00
10,709.05 $319.67 IR anual 63,047.92
7,969.62 $237.90
- $0.00
4,035.53 $120.46
6,471.86 $193.19
63,047.92 $1,882.03
PROYECTO LIBRERÍA
P
PRODUCTOS Jan-19 Feb-19 Mar-19 Apr-19
Cemento 200 350 400 500
Zinc 150 500 550 750
Bloques 3,500 6,000 3,000 4,000
Perlines 300 400 500 600
Cerámica 1,600 2,000 2,500 3,000
P
PRODUCTOS Jan-19 Feb-19 Mar-19 Apr-19
Cemento 2,000.00 3,500.00 4,000.00 5,000.00
Zinc 1,927.50 6,425.00 7,067.50 9,637.50
Bloques 3,990.00 6,840.00 3,420.00 4,560.00
Perlines 7,713.00 10,284.00 12,855.00 15,426.00
Cerámica 17,136.00 21,420.00 26,775.00 32,130.00
Sub total $32,766.50 $48,469.00 $54,117.50 $66,753.50
IVA 4,914.98 7,270.35 8,117.63 10,013.03
TOTAL $37,681.48 $55,739.35 $62,235.13 $76,766.53
Contado $32,029.25 $47,378.45 $52,899.86 $65,251.55
Credito $5,652.22 $8,360.90 $9,335.27 $11,514.98
IR $557.03 $823.97 $920.00 $1,134.81
IMI $278.52 $411.99 $460.00 $567.40
EFECTIVO $31,193.71 $46,142.49 $51,519.86 $63,549.33
RECUPERACION DE CXC
VENTAS A COBRAR $5,652.22 $8,360.90 $9,335.27
IR $113.04 $167.22 $186.71
IMI $56.52 $83.61 $93.35
EFECTIVO $5,482.65 $8,110.08 $9,055.21
PRODUCTOS Jan-19 Feb-19 Mar-19 Apr-19
Cemento 1,400.00 2,450.00 2,800.00 3,500.00
Zinc 1,350.00 4,500.00 4,950.00 6,750.00
Bloques 2,800.00 4,800.00 2,400.00 3,200.00
Perlines 5,400.00 7,200.00 9,000.00 10,800.00
Cerámica 12,000.00 15,000.00 18,750.00 22,500.00
Sub total $22,950.00 $33,950.00 $37,900.00 $46,750.00
70% 70% 70% 70%
COMPRAS DE INVENTARIO
PR
PRODUCTOS Jan-19 Feb-19 Mar-19 Apr-19
Cemento 950 3,500
Zinc 1,200 2,250
Bloques 12,500 14,000
Perlines 1,200 15,600
Cerámica 6,100 7,800
PROYECC 1ER
PROMEDIO DE COMPRA EN TRIMESTRE
UNIDADES DIC/19 EN 2019 MAS UN
PROYECT A MESES A BASE A 25% DE
PRODUCTOS VENDER CUBRIR PROMEDIO CRECIMIENTO
Cemento 1,175 3 3,525 1,187
Zinc 838 3 2,515 1,500
Bloques 3,771 3 11,313 15,625
Perlines 3,367 3 10,100 1,500
Cerámica 3,875 3 11,625 7,625
P
PRODUCTOS Jan-19 Feb-19 Mar-19 Apr-19
Cemento 6,650 24,500
Zinc 10,800 20,250
Bloques 10,000 11,200
Perlines 21,600 280,800
Cerámica 45,750 58,500
Sub total $94,800.00 $395,250.00
IVA 14,220 59,288
TOTAL $109,020.00 $454,537.50
IR 2% RETENC S/COMPRAS 1,896.00 7,905.00
IMI 1% RETENC S/COMPRAS 948.00 3,952.50
EFECTIVO $106,176.00 $442,680.00
Total 8 $1,900.00
IMPUESTO MUNICIPAL
Jan-19 Feb-19 Mar-19 Apr-19
Venta por mes $32,766.50 $48,469.00 $54,117.50 $66,753.50
IMI 1% S/Ingresos $327.67 $484.69 $541.18 $667.54
Pago de basura $22.39 $22.39 $22.39 $22.39
Ret IMI que nos efectuaron $278.52 $468.51 $543.61 $660.76
Ret IMI efectuada $948.00 $0.00 $3,952.50 $0.00
Saldo a favor mes anteior $0.00 $0.00 $0.00
Total Imp municipal $1,019.54 $38.57 $3,972.46 $29.17
IBI 400.00
DECLARACION DE IVA
IVA SOBRE VENTAS 4,914.98 7,270.35 8,117.63 10,013.03
IVA SOBRE COMPRAS 15,049.50 829.50 60,117.00 829.50
SALDO A FAVOR MES ANT (10,134.53) (3,693.68) (55,693.05)
SALDO A PAGAR - - - -
SALDO A FAVOR (10,134.53) (3,693.68) (55,693.05) (46,509.53)
LINEA DE CREDITO
PRINCIPAL 500,000.00
TASA DE INTERES ANUAL 10%
PLAZO 12 MESES
FECHA Feb-19
PROYECCION DE VENTAS EN UNIDADES
May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
1,000 2,000 2,850 1,500 1,800 1,000
700 800 1,560 1,300 2,250 500
5,000 5,000 6,200 5,600 3,800 750
7,000 8,000 8,900 7,000 4,000 500
800 4,000 3,500 5,000 5,500 600
DIAS DE LA SEMANA
TOTAL
1,840.00
300.00
460.00
230.00
2,830.00
May-19 Jun-19 Jul-19 Aug-19 Sep-19 Oct-19
$213,233.00 $284,500.00 $321,918.00 $271,609.00 $212,989.50 $36,561.00
$2,132.33 $2,845.00 $3,219.18 $2,716.09 $2,129.90 $365.61
$22.39 $22.39 $22.39 $22.39 $22.39 $22.39
$1,927.63 $2,786.08 $3,227.07 $2,863.99 $2,278.94 $678.18
$0.00 $5,647.20 $0.00 $0.00 $2,466.20 $0.00
$0.00 $0.00 $0.00 $0.00 $125.51 $0.00
$227.09 $5,728.51 $14.50 -$125.51 $2,214.04 -$290.18
DEBE
HABER
DEBE
HABER
24
168
1.50% 1.50%
$1,212.28 $1,628.46 $16,727.00
$1,212.28 $1,628.46 $16,727.00
1.50% 1.50%
$808.19 $1,085.64 $11,151.33
DEBE
DEBE
DEBE
PAGO DE SERVICIOS BASICOHABER
DEBE
HABER
DEBE
DEBE
COMPRA DE PAPELERIA HABER
DEBE
HABER
DEBE
DEBE
DEBE
PAGO DE POLIZAS DE SEGU HABER
DEBE
HABER
DEBE
DEBE
PAGO DE PUBLICIDAD HABER
DEBE
HABER
DEBE
DEBE
PAGO DE IMPUESTOS MUNICHABER
DEBE
HABER
DEBE
20,204.70 27,141.00 $278,783.25 SALDO A FAVOR M.ACT DEBE
829.50 18,603.98 $222,936.98 CRD FISCAL CRED FISCAL HABER
(1,219.43) - SALDO A F SALDO A FAVOR M.ANT HABER
18,155.78 8,537.03 $55,846.28 PAGO DE IMPUESTOS A LA DHABER
- - DEBE
HABER
62,261,592.50
$134,698.00 $180,940.00 $1,858,555.00
$2,693.96 $3,618.80 $37,171.10 DEBE
SALDO A FAVOR M.ACT DEBE
$2,416.00 $3,540.69 $37,383.21 HABER
(1,234.77) (956.82) SALDO A FAVOR M.ANT HABER
- - $666.60 PAGO DE IMPUESTOS A LA DHABER
(956.82) (878.70) DEBE
HABER
DEBE
DEBE
PAGO DE AGUINALDO HABER
DEBE
HABER
EFECTIVO 500,000.00
PASIVOS FINANCIEROS L/P 500,000.00
TOTAL DEBE 500,000.00
TOTAL HABER 500,000.00
$282,360.00
$564,720.00
$84,708.00
$282,360.00 $123,310.00
$282,360.00 $350,126.40 $123,310.00
16,941.60
$200.00
$200.00
$400.00
$400.00
$400.00
3,838.69 $3,838.69
2,329.35 $2,329.35
6,168.04 $6,168.04
6,168.04 $6,168.04
6,168.04 $6,168.04
0
Nov-19 Dec-19
SALDO
DEBE HABER SALDO FINAL INICIAL DEBE HABER SALDO FINAL
Nov-19 Nov-19 Dec-19 Dec-19
GASTOS OPERATIVOS
GASTOS DE ADMINISTRACION 7,022.73 6,822.73 6,822.73 6,822.73
GASTOS DE VENTAS 4,728.91 5,035.71 5,218.01 5,625.84
GASTOS FINANCIEROS - - - -
TOTAL GASTOS OPERATIVOS 11,751.63 11,858.43 12,040.74 12,448.57
ACTIVOS
ACTIVOS CORRIENTES
EFECTIVO 112,145.71 455,695.46 247,867.56 309,708.44
DEUDORES COMERCIALES 5,652.22 8,360.90 9,335.27 11,514.98
EXISTENCIAS 71,850.00 37,900.00 395,250.00 348,500.00
IMPUESTOS PAGADOS POR ANTICIPADOS 10,789.86 5,318.39 58,404.98 50,551.66
ANTICIPOS A PROVEEDORES - 197,625.00 - -
TOTAL ACTIVOS CORRIENTES 200,437.78 704,899.75 710,857.80 720,275.08
ACTIVOS NO CORRIENTES
PROPIEDAD, PTA Y EQUIPO 93,975.03 92,950.06 91,925.09 90,900.12
PASIVOS
PASIVOS CORRIENTES
ACREEDORES COMERCIALES - - - -
IMPUESTOS Y RETENCIONES POR PAGAR - - - -
PASIVOS LABORALES C/P 1,148.66 1,706.16 2,236.51 2,832.10
TOTAL PASIVOS CORRIENTES 1,148.66 1,706.16 2,236.51 2,832.10
PASIVOS NO CORRIENTES
PASIVOS LABORALES L/P 199.29 418.21 644.19 885.97
PASIVOS FINANCIEROS L/P - 500,000.00 500,000.00 500,000.00
TOTAL PASIVOS NO CORRIENTES 199.29 500,418.21 500,644.19 500,885.97
PATRIMONIO
CAPITAL SOCIAL 295,000.00 295,000.00 295,000.00 295,000.00
UTILIDAD DEL EJERCICIO (1,935.13) 725.43 4,902.19 12,457.13
TOTAL PATRIMONIO 293,064.87 295,725.43 299,902.19 307,457.13
INGRESOS
INGRESOS POR VENTAS CONTADO 31193.708 46142.488 51519.86 63549.332
RECUPERACION DE VENTAS AL CREDITO 0 5482.6546125 8110.075425 9055.2106875
LINEA DE CREDITO ADQUIRIDA 0 500000 0 0
TOTAL INGRESOS 31,193.71 551,625.14 59,629.94 72,604.54
EGRESOS
COMPRAS DE INVENTARIOS 106176 197625 245055 0
PAGO DE NOMINAS 2403.5450851 2586.8916658 2649.6420157 2794.1852197
PAGO DE SERVICIOS BASICOS 2830 2830 2830 2830
COMPRA DE PAPELERIA 300 300 300 300
PAGO DE POLIZAS DE SEGURO 3254.5 3254.5 3254.5 3254.5
PAGO DE PUBLICIDAD 575 575 575 575
PAGO DE IMPUESTOS MUNICIPALES 1419.5378097 38.569347201 3972.4552847 29.165622201
PAGO DE IMPUESTOS A LA DGI 2089.4185185 163.18488774 8051.8685379 187.28710888
PAGO AL INSS 0 702.24345417 769.37164167 793.51897917
PAGO DE AGUINALDO 0 0 0 0
- - - - - - -
- - - - - - -
4,410.02 5,865.95 7,281.95 8,182.05 8,882.49 8,585.30 9,736.66
4,410.02 5,865.95 7,281.95 8,182.05 8,882.49 8,585.30 9,736.66
1,310.84 1,824.80 2,385.53 2,883.37 3,307.95 3,511.98 3,838.69
500,000.00 500,000.00 500,000.00 500,000.00 500,000.00 500,000.00 500,000.00
501,310.84 501,824.80 502,385.53 502,883.37 503,307.95 503,511.98 503,838.69
6,822.73 82,072.71 4%
11,640.56 104,170.66 6%
- - 0%
18,463.29 186,243.37 10%
Dec-19
906,642.96
31,212.15
118,496.50
38,049.78
-
1,094,401.40
82,700.36
82,700.36
1,177,101.76
-
-
6,956.95
6,956.95
4,223.19
500,000.00
504,223.19
511,180.15
295,000.00
370,921.63
665,921.63
1,177,101.78
NO CUADRA
Dec-19 Total
$816,173.35 $200,000.00
172254.88 1,769,344.36
22538.34285 280,706.93
0 500,000.00
194,793.22 2,550,051.29
73467.83 1,590,272.88
3984.8826464 44,677.58
2830 33,960.00
300 3,600.00
3254.5 39,054.00
575 6,900.00
1117.5990166 14,761.47
11487.756782 90,658.72
1138.0006167 13,355.64
6168.0391667 6,168.04
-
104,323.61 1,843,408.33
90,469.61 706,642.96
$906,642.96 $906,642.96