Columna1 1969 1970 1971 1972 1973

Enero 0.0154341266 0.01623648914 0.01703694841 0.0177858261 0.01896263094

Febrero 0.01548952163 0.01623457897 0.01710763173 0.01784122803 0.01911928586
Marzo 0.01550480991 0.0162823402 0.01717258453 0.01793866067 0.01928740182
Abril 0.01554683373 0.01630335211 0.0172604663 0.0180513747 0.01959306407
Mayo 0.01554683373 0.01633774213 0.0172967665 0.018087668 0.01980130057
Junio 0.01560223566 0.01643708495 0.01737509051 0.01822139394 0.01996367912
Julio 0.01566145794 0.01651731914 0.01736171929 0.01829017398 0.0204756677
Agosto 0.0156786564 0.01659373298 0.01752027749 0.01841052871 0.02080425893
Septiembre 0.01582575355 0.01663385352 0.0175775896 0.01849458324 0.02129904905
Octubre 0.01599195934 0.01663958404 0.01759478805 0.01850795446 0.02157223835
Noviembre 0.01599386952 0.01672937599 0.01762344066 0.01862830919 0.02183778696
Diciembre 0.01611422424 0.01687074262 0.01770750209 0.01869135871 0.02268600057
Nota Para el ejercicio 2017 se tomaron índices estimados de febrero a diciembre
 1974 1975 1976 1977 1978 1979
0.02349792088 0.02770844683 0.0310401826 0.03996939585 0.04777719929 0.05622307655
0.02402901119 0.02786127451 0.03162094433 0.04085199948 0.04846303435 0.05703117652
0.02421432561 0.02803703116 0.03193042693 0.04156457697 0.04896737534 0.05780488646
0.02454290995 0.02827392027 0.03215394482 0.04219309993 0.04951184377 0.05832260556
0.02473586506 0.02865218291 0.03237937288 0.04256371498 0.04999708302 0.05908677153
0.02498039486 0.02913933234 0.03250927848 0.04308525443 0.05068482826 0.05974203692
0.02534145904 0.0293724011 0.03278437795 0.04357241075 0.0515445098 0.06046607546
0.02560891782 0.02962648866 0.0330976809 0.04446647542 0.05205840856 0.06138115893
0.02589929868 0.02984235896 0.0342267314 0.04525547365 0.0526525415 0.06213385697
0.02641319054 0.02999519353 0.0361543241 0.04560125644 0.05329061532 0.06321896658
0.02714678684 0.03020534021 0.03778771558 0.04609986691 0.0538388972 0.06403279706
0.02735884369 0.03045178019 0.03873527201 0.04673794074 0.05429548385 0.06516566101
 1980 1981 1982 1983 1984 1985
0.06834265893 0.08734159006 0.11429733196 0.24007426231 0.41627811989 0.66916926069
0.06992255867 0.08948697013 0.11878868791 0.25295800377 0.43824772262 0.69696940274
0.07136109176 0.09140118472 0.12312720239 0.26520176122 0.45697919497 0.72397673312
0.07260857992 0.09346251026 0.1298002317 0.28199226276 0.4767480157 0.74625390827
0.07379303235 0.0948762042 0.13709605346 0.294222649 0.49255657769 0.76393275086
0.0752563977 0.09620202327 0.14370030273 0.30536410529 0.51038252433 0.78306540793
0.07735783688 0.09789654721 0.15110501817 0.32046199306 0.52711381049 0.81033636984
0.0789606587 0.09991393185 0.1680617255 0.33290060891 0.54209707406 0.84576283506
0.0798375387 0.10177275141 0.17703296946 0.34314609035 0.55824568832 0.8795406205
0.08104681649 0.10403084551 0.18621053285 0.35453206954 0.57775087751 0.91295161124
0.08245287664 0.10603294187 0.19562498535 0.37535352693 0.59757892051 0.95507211078
0.08461544827 0.10888707909 0.21651520898 0.39141234924 0.62295858992 1.02009067463
 1986 1987 1988 1989 1990 1991
1.11027685104 2.26876264887 6.28055152986 8.45131255129 10.3508387731 13.1566302056
1.15963777041 2.4324705716 6.8043966403 8.56600151711 10.5852257798 13.3863080758
1.21353780006 2.59322502121 7.15283644915 8.65886225373 10.7718355803 13.5772105466
1.27689431292 2.82011943067 7.37299479357 8.78835300283 10.9357784888 13.7194379332
1.34785230979 3.03272405233 7.51564819706 8.90931763359 11.1266160068 13.8535537572
1.43437051161 3.25212014785 7.66897118879 9.01751887762 11.3716764152 13.9989199313
1.50593983988 3.51551657438 7.79697755374 9.10772033542 11.5790599119 14.1226298125
1.62600466855 3.80283885583 7.86870735038 9.19448880445 11.7763526718 14.2209179936
1.72354970934 4.05336874625 7.91369345507 9.28242261728 11.9442214491 14.3625856303
1.82206904209 4.39115806859 7.97405636736 9.41970397826 12.1159339576 14.5296310262
1.94517141222 4.73946796494 8.08076941378 9.55192468951 12.4376166964 14.8904062877
2.09882299518 5.43947872949 8.24937178736 9.87428753284 12.8296193583 15.2408978643
 1992 1993 1994 1995 1996 1997
15.5179020708 17.2743698841 18.5696231441 20.4686201858 31.0547018267 39.2665571707
15.7017589871 17.4155026101 18.6651297815 21.336132926 31.7795076717 39.9264094116
15.8615563294 17.5169983519 18.7611044665 22.5939213312 32.4790962259 40.4233045037
16.002952687 17.6180126747 18.852987077 24.3942824988 33.4023926545 40.860021998
16.1084660065 17.7187213353 18.944076869 25.413863095 34.0112372063 41.2329321164
16.2174944522 17.8181022667 19.0388690186 26.2204340645 34.5650622289 41.5987737651
16.3198938164 17.903728314 19.1233048899 26.7549640515 35.0564171695 41.9611766807
16.4201535311 17.9995539848 19.2124365195 27.1987500224 35.5223637812 42.3342778441
16.5629884217 18.132863626 19.3490759863 27.7613628847 36.0903257639 42.8615483095
16.682252798 18.2070234531 19.4506519691 28.3325725487 36.5407981353 43.2040830684
16.8208580679 18.2873290326 19.5546331432 29.0312059126 37.0944321199 43.6874143215
17.0603706702 18.4267672347 19.7261393185 29.977045058 38.2821279403 44.2995065546
 1998 1999 2000 2001 2002 2003
45.2633034624 53.8701206158 59.8083265845 64.6597879432 67.7546363016 71.2487845917
46.0557374787 54.5940802204 60.3388447243 64.6169949798 67.7110791791 71.4466978823
46.5952344962 55.1012914773 60.6733558026 65.026393744 68.0574347334 71.8976919311
47.0311878314 55.6069744161 61.0185651217 65.3544094667 68.4291986167 72.0204395468
47.4058173129 55.9414854944 61.2466669126 65.5043758835 68.5678936785 71.7880465889
47.966137698 56.3090464993 61.6094519112 65.6593093378 68.9022137119 71.8473516168
48.4286455904 56.6811924655 61.8497802611 65.4887105984 69.1000117231 71.9514802121
48.894210126 57.0002292967 62.1896404598 65.8767128878 69.3627467882 72.1673229297
49.6872172564 57.550997683 62.6439336335 66.4899513561 69.779950763 72.5969395847
50.3992234145 57.9155020446 63.0753020005 66.7904573107 70.0875093957 72.8631226166
51.2917624006 58.4305459442 63.61460798 67.0420570156 70.6543551268 73.4678959817
52.5432655831 59.0158925751 64.3033072621 67.1349024708 70.9619137595 73.7837297346
 2004 2005 2006 2007 2008 2009
74.2423093102 77.6164895561 80.6706984891 83.8821347052 86.9894423259 92.4544695993
74.6864074255 77.8750870612 80.7941356982 84.1165964431 87.2480398309 92.6585892299
74.9394881838 78.2260900747 80.8955059202 84.2986490866 87.8803969299 93.191644887
75.0525814927 78.5046857868 81.0141159758 84.2483087723 88.0803790005 93.51782254
74.864322509 78.3074620896 80.6534586554 83.8373111376 87.9852151186 93.2454331681
74.9843117514 78.2322964148 80.7231075835 83.9379917663 88.3493204058 93.4171419114
75.1808458552 78.5384758608 80.9444670478 84.2945115266 88.8416900554 93.6716018564
75.6449421776 78.632260556 81.3575334625 84.6379290133 89.3547475054 93.8957196941
76.2704033431 78.9474047154 82.1788391386 85.2951114728 89.9636584306 94.36671195
76.7986318468 79.1411804459 82.5381172722 85.6274954659 90.5767069159 94.6522035955
77.4537455263 79.7107845504 82.971181894 86.2315792377 91.6062697827 95.1431940585
77.6137311827 80.2003958266 83.4511388634 86.588098998 92.2406956618 95.5369518595
 2010 2011 2012 2013 2014 2015
96.5754794398 100.228 104.284 107.678 112.505 115.954
97.1340500507 100.604 104.496 108.208 112.79 116.174
97.8236433975 100.797 104.556 109.002 113.099 116.647
97.5119472047 100.789 104.228 109.074 112.888 116.345
96.8975195327 100.046 103.899 108.711 ​112.527 ​115.764
96.8671774255 100.041 104.378 108.645 112.722 115.958
97.0775033962 100.521 104.964 108.609 ​113.032 ​116.128
97.3471343948 100.68 105.279 108.918 ​113.438 ​116.373
97.8574334715 100.927 105.743 109.328 ​113.939 ​116.809
98.4615172433 101.608 106.278 ​109.84 114.569 117.41
99.250412032 102.707 107 110.872 115.493 118.051
99.7420920883 103.551 107.246 111.508 116.059 118.532
 2016 2017 2018
​118.984 124.598
​119.505 125.318
​119.681 126.087
​119.302 126.242
​118.770 126.091
​118.901 126.408
​119.211 126.886
​119.547 127.513
120.277 127.912
121.007 128.07895 E
121.953 128.09 E
122.515 128.12 E
 Ingresos efectivamente cobrados
Ventas IVA Ret de IVA Ret ISR
Enero 450,981.00 72,156.96 48,104.64 45,098.10
Febrero 436,872.00 69,899.52 46,599.68 43,687.20
Marzo 822,166.00 131,546.56 87,697.71 82,216.60
Abril 601,534.00 96,245.44 64,163.63 60,153.40
Mayo 305,911.00 48,945.76 32,630.51 30,591.10

Ingresos efectivamente cobrados

Ventas IVA Ret de IVA Ret ISR
Enero 550,981.00 88,156.96 58,771.31 55,098.10
Febrero 536,872.00 85,899.52 57,266.35 53,687.20
Marzo 922,166.00 147,546.56 98,364.37 92,216.60
Abril 601,534.00 96,245.44 64,163.63 60,153.40
Mayo 405,911.00 64,945.76 43,297.17 40,591.10

Fecha de Adq Descripción Subtotal IVA Total

C1 1/20/2015 Computadora HP 21,358.00 3,417.28 24,775.28

10/18/2011 Automovil SENTRA 215,467.00 34,474.72 249,941.72
C2 1/29/2015 Computadora DELL 38,642.00 6,182.72 44,824.72

FACTORES DE ACTUALIZACIÓN
INPC ULTIMO MES DE LA PRIMERA MITAD DEL EJERCICIO
FA=
INPC DEL MES DE ADQUISICIÓN
MESES FORMULA SUSTIT FA DEP CONT C2
1 ENERO INPC ENE 2017 124.60 1.07 533.95
FA=
2 FEBRERO INPC ENE 2015 115.95 1.07 1,067.90
3 MARZO 1.07 1,601.85
4 ABRIL INPC FEB 2017 125.32 1.08 2,135.80
FA=
5 MAYO INPC ENE 2015 115.95 1.08 2,669.75
6 JUNIO 3,203.70
7 JULIO 3,737.65
8 AGOSTO 4,271.60
9 SEPTIEMBRE 4,805.55
10 OCTUBRE 5,339.50
11 NOVIEMBRE 5,873.45
12 DICIEMBRE 6,407.40
 Egresos efectivamente pagados IVA A
Compras Papelería Asimilados a SaPublicidad IVA Pag Prov FAVOR
135,294.30 9,019.62 46,821.00 52,424.64 31,478.17 12,979.90 - 7,425.85
131,061.60 8,737.44 46,821.00 98,659.92 38,153.43 - - 14,853.59
246,649.80 16,443.32 46,821.00 72,184.08 53,644.35 41,002.38 - 9,795.50
180,460.20 12,030.68 46,821.00 36,709.32 36,672.03 72,087.26 - 4,590.22
91,773.30 6,118.22 46,821.00 15,000.00 18,062.64 11,482.60 - 1,747.39

Egresos efectivamente pagados IVA A

Compras Papelería Sueldos Publicidad IVA Pag Prov FAVOR
165,294.30 11,019.62 46,821.00 64,424.64 38,518.17 12,979.90 - 9,132.52
161,061.60 10,737.44 46,821.00 110,659.92 45,193.43 - - 16,560.26
276,649.80 18,443.32 46,821.00 72,184.08 58,764.35 41,002.38 - 9,582.17
180,460.20 12,030.68 46,821.00 48,709.32 38,592.03 100,887.26 - 6,510.22
121,773.30 8,118.22 46,821.00 15,000.00 23,182.64 25,282.60 - 1,534.06

Seguro de
Garantía por un IVA Total % dep
año
3,203.70 512.59 3,716.29 0.30
0.25
5,796.30 927.41 6,723.71 0.30

DEP FISCAL C1 DEP CONT C2 DEP FISCAL C2

573.73 966.05 1,038.02
1,147.46 1,932.10 2,076.04
1,721.19 2,898.15 3,114.06
2,308.16 3,864.20 4,176.04
2,885.20 4,830.25 5,220.05
 Enero Febrero
IA 450,981.00 887,853.00
DA 243,559.56 528,839.52
DEP DEDU 1,571.97
Base 205,849.47
LI
EXC
%Marg
Imp Marg
CF
ISR Per
Ret ISR
Pagos Prov Ant
Pagos Prov
Marzo Abril Mayo Abril Mayo
1,710,019.00 2,311,553.00 2,617,464.00 2,611,553.00 3,017,464.00
910,937.72 1,186,958.92 1,346,671.44 1,318,958.92 1,510,671.44
- - - -
1,124,594.08 1,270,792.56 1,292,594.08 1,506,792.56
1,000,000.01 1,250,000.01 1,000,000.01 1,250,000.01
124,594.07 20,792.55 292,594.07 256,792.55
0.35 0.35 0.35 0.35
43,607.92 7,277.39 102,407.92 89,877.39
313,616.92 392,021.15 313,616.92 392,021.15
357,224.84 399,298.54 416,024.84 481,898.54
231,155.30 261,746.40 261,155.30 301,746.40
53,982.29 126,069.54 53,982.29 154,869.54
72,087.26 11,482.60 100,887.26 25,282.60
 Ingresos efectivamente cobrados
Ventas IVA Ret de IVA Ret ISR

Enero 450,981.00 72,156.96 48,104.64 45,098.10

Febrero 436,872.00 69,899.52 46,599.68 43,687.20
Marzo 822,166.00 131,546.56 87,697.71 82,216.60
Abril 601,534.00 96,245.44 64,163.63 60,153.40
Mayo 305,911.00 48,945.76 32,630.51 30,591.10
Junio 485,849.40 77,735.90 51,823.93 48,584.94
Julio 473,301.60 75,728.26 50,485.51 47,330.16
Agosto 460,753.80 73,720.61 49,147.07 46,075.38
Septiembre 448,206.00 71,712.96 47,808.64 44,820.60
Octubre 435,658.20 69,705.31 46,470.21 43,565.82
Noviembre 423,110.40 67,697.66 45,131.77 42,311.04
Diciembre 410,562.60 65,690.02 43,793.35 41,056.26

Fecha de Adq Descripción Subtotal IVA Total

C1 1/20/2015 Computadora HP 21,358.00 3,417.28 24,775.28

10/18/2011 Automovil SENTRA 215,467.00 34,474.72 249,941.72
C2 1/29/2015 Computadora DELL 38,642.00 6,182.72 44,824.72

FACTORES DE ACTUALIZACIÓN
INPC ULTIMO MES DE LA PRIMERA MITAD DEL EJERCICIO
FA=
INPC DEL MES DE ADQUISICIÓN
MESES FORMULA SUSTIT FA DEP CONT C2
1 ENERO INPC ENE 2017 124.598 1.0745 533.95
FA=
2 FEBRERO INPC ENE 2015 115.954 1.0745 1,067.90
3 MARZO 1.0745 1,601.85
4 ABRIL INPC FEB 2017 125.318 1.0807 2,135.80
FA=
5 MAYO INPC ENE 2015 115.954 1.0807 2,669.75
6 JUNIO INPC MARZ 2017 126.087 1.0873 3,203.70
FA=
7 JULIO INPC ENE 2015 115.954 1.0873 3,737.65
8 AGOSTO INPC ABRIL 2017 126.242 1.0887 4,271.60
FA=
9 SEPTIEMBRE INPC ENE 2015 115.954 1.0887 4,805.55
10 OCTUBRE INPC MAYO 2017 126.091 1.0874 5,339.50
FA=
11 NOVIEMBRE INPC ENE 2015 115.954 1.0874 5,873.45
12 DICIEMBRE INPC JUN 2017 126.408 1.0901 6,407.40
FA=
INPC ENE 2015 115.954
 Egresos efectivamente pagados IVA A
Asimilados a
Compras Papelería Publicidad IVA Pag Prov
Salarios FAVOR
135,294.30 9,019.62 46,821.00 52,424.64 31,478.17 18,281.00 - 7,425.85
131,061.60 8,737.44 46,821.00 98,659.92 38,153.43 711.00 - 14,853.59
246,649.80 16,443.32 46,821.00 72,184.08 53,644.35 - 9,795.50
180,460.20 12,030.68 46,821.00 36,709.32 36,672.03 - 4,590.22
91,773.30 6,118.22 46,821.00 58,301.93 24,990.95 - 8,675.70
145,754.82 9,716.99 46,821.00 56,796.19 33,962.88 - 8,050.91
141,990.48 9,466.03 46,821.00 55,290.46 33,079.52 - 7,836.77
138,226.14 9,215.08 46,821.00 53,784.72 32,196.15 - 7,622.61
134,461.80 8,964.12 46,821.00 52,278.98 31,312.78 - 7,408.46
130,697.46 8,713.16 46,821.00 50,773.25 30,429.42 - 7,194.32
126,933.12 8,462.21 46,821.00 49,267.51 29,546.05 - 6,980.16
123,168.78 8,211.25 46,821.00 15,000.00 23,420.80 - 1,524.13

Seguro de
Garantía por un IVA Total % dep
año
3,203.70 512.59 3,716.29 0.30
0.25
5,796.30 927.41 6,723.71 0.30

DEP FISCAL C1 DEP CONT C2 DEP FISCAL C2

573.73 966.05 1,038.02
1,147.46 1,932.10 2,076.04
1,721.19 2,898.15 3,114.06
2,308.16 3,864.20 4,176.04
2,885.20 4,830.25 5,220.05
3,483.38 5,796.30 6,302.32
4,063.95 6,762.35 7,352.70
4,650.49 7,728.40 8,413.91
5,231.80 8,694.45 9,465.65
5,806.17 9,660.50 10,504.83
6,386.79 10,626.55 11,555.31
6,984.71 11,592.60 12,637.09
Anexo 8 de la Resolución Miscelánea Fiscal para 2017
Contenido
A. Tarifa aplicable a pagos provisionales
B. Tarifas aplicables a retenciones
6. Tarifas para pagos provisionales
LI LS CF % Aplicable
Enero
0.01 496.07 0 1.92%
496.08 4,210.41 9.52 6.40%
4,210.42 7,399.42 247.24 10.88%
7,399.43 8,601.50 594.21 16.00%
8,601.51 10,298.35 786.54 17.92%
10,298.36 20,770.29 1,090.61 21.36%
20,770.30 32,736.83 3,327.42 23.52%
32,736.84 62,500.00 6,141.95 30.00%
62,500.01 83,333.33 15,070.90 32.00%
83,333.34 250,000.00 21,737.57 34.00%
250,000.01 En adelante 78,404.23 35.00%
Febrero
0.01 992.14 0 1.92%
992.15 8,420.82 19.04 6.40%
8,420.83 14,798.84 494.48 10.88%
14,798.85 17,203.00 1,188.42 16.00%
17,203.01 20,596.70 1,573.08 17.92%
20,596.71 41,540.58 2,181.22 21.36%
41,540.59 65,473.66 6,654.84 23.52%
65,473.67 125,000.00 12,283.90 30.00%
125,000.01 166,666.66 30,141.80 32.00%
166,666.67 500,000.00 43,475.14 34.00%
500,000.01 En adelante 156,808.46 35.00%
Marzo
0.01 1,488.21 0 1.92%
1,488.22 12,631.23 28.56 6.40%
12,631.24 22,198.26 741.72 10.88%
22,198.27 25,804.50 1,782.63 16.00%
25,804.51 30,895.05 2,359.62 17.92%
30,895.06 62,310.87 3,271.83 21.36%
62,310.88 98,210.49 9,982.26 23.52%
98,210.50 187,500.00 18,425.85 30.00%
187,500.01 249,999.99 45,212.70 32.00%
250,000.00 750,000.00 65,212.71 34.00%
750,000.01 En adelante 235,212.69 35.00%
Abril
0.01 1,984.28 0 1.92%
1,984.29 16,841.64 38.08 6.40%
16,841.65 29,597.68 988.96 10.88%
 29,597.69 34,406.00 2,376.84 16.00%
34,406.01 41,193.40 3,146.16 17.92%
41,193.41 83,081.16 4,362.44 21.36%
83,081.17 130,947.32 13,309.68 23.52%
130,947.33 250,000.00 24,567.80 30.00%
250,000.01 333,333.32 60,283.60 32.00%
333,333.33 1,000,000.00 86,950.28 34.00%
1,000,000.01 En adelante 313,616.92 35.00%
Mayo
0.01 2,480.35 0 1.92%
2,480.36 21,052.05 47.6 6.40%
21,052.06 36,997.10 1,236.20 10.88%
36,997.11 43,007.50 2,971.05 16.00%
43,007.51 51,491.75 3,932.70 17.92%
51,491.76 103,851.45 5,453.05 21.36%
103,851.46 163,684.15 16,637.10 23.52%
163,684.16 312,500.00 30,709.75 30.00%
312,500.01 416,666.65 75,354.50 32.00%
416,666.66 1,250,000.00 108,687.85 34.00%
1,250,000.01 En adelante 392,021.15 35.00%
Junio
0.01 2,976.42 0 1.92%
2,976.43 25,262.46 57.12 6.40%
25,262.47 44,396.52 1,483.44 10.88%
44,396.53 51,609.00 3,565.26 16.00%
51,609.01 61,790.10 4,719.24 17.92%
61,790.11 124,621.74 6,543.66 21.36%
124,621.75 196,420.98 19,964.52 23.52%
196,420.99 375,000.00 36,851.70 30.00%
375,000.01 499,999.98 90,425.40 32.00%
499,999.99 1,500,000.00 130,425.42 34.00%
1,500,000.01 En adelante 470,425.38 35.00%
Julio
0.01 3,472.49 0 1.92%
3,472.50 29,472.87 66.64 6.40%
29,472.88 51,795.94 1,730.68 10.88%
51,795.95 60,210.50 4,159.47 16.00%
60,210.51 72,088.45 5,505.78 17.92%
72,088.46 145,392.03 7,634.27 21.36%
145,392.04 229,157.81 23,291.94 23.52%
229,157.82 437,500.00 42,993.65 30.00%
437,500.01 583,333.31 105,496.30 32.00%
583,333.32 1,750,000.00 152,162.99 34.00%
1,750,000.01 En adelante 548,829.61 35.00%
Agosto
0.01 3,968.56 0 1.92%
 3,968.57 33,683.28 76.16 6.40%
33,683.29 59,195.36 1,977.92 10.88%
59,195.37 68,812.00 4,753.68 16.00%
68,812.01 82,386.80 6,292.32 17.92%
82,386.81 166,162.32 8,724.88 21.36%
166,162.33 261,894.64 26,619.36 23.52%
261,894.65 500,000.00 49,135.60 30.00%
500,000.01 666,666.64 120,567.20 32.00%
666,666.65 2,000,000.00 173,900.56 34.00%
2,000,000.01 En adelante 627,233.84 35.00%
Septiembre
0.01 4,464.63 0 1.92%
4,464.64 37,893.69 85.68 6.40%
37,893.70 66,594.78 2,225.16 10.88%
66,594.79 77,413.50 5,347.89 16.00%
77,413.51 92,685.15 7,078.86 17.92%
92,685.16 186,932.61 9,815.49 21.36%
186,932.62 294,631.47 29,946.78 23.52%
294,631.48 562,500.00 55,277.55 30.00%
562,500.01 749,999.97 135,638.10 32.00%
749,999.98 2,250,000.00 195,638.13 34.00%
2,250,000.01 En adelante 705,638.07 35.00%
Octubre
0.01 4,960.70 0 1.92%
4,960.71 42,104.10 95.2 6.40%
42,104.11 73,994.20 2,472.40 10.88%
73,994.21 86,015.00 5,942.10 16.00%
86,015.01 102,983.50 7,865.40 17.92%
102,983.51 207,702.90 10,906.10 21.36%
207,702.91 327,368.30 33,274.20 23.52%
327,368.31 625,000.00 61,419.50 30.00%
625,000.01 833,333.30 150,709.00 32.00%
833,333.31 2,500,000.00 217,375.70 34.00%
2,500,000.01 En adelante 784,042.30 35.00%
Noviembre
0.01 5,456.77 0 1.92%
5,456.78 46,314.51 104.72 6.40%
46,314.52 81,393.62 2,719.64 10.88%
81,393.63 94,616.50 6,536.31 16.00%
94,616.51 113,281.85 8,651.94 17.92%
113,281.86 228,473.19 11,996.71 21.36%
228,473.20 360,105.13 36,601.62 23.52%
360,105.14 687,500.00 67,561.45 30.00%
687,500.01 916,666.63 165,779.90 32.00%
916,666.64 2,750,000.00 239,113.27 34.00%
2,750,000.01 En adelante 862,446.53 35.00%
Diciembre
0.01 5,952.84 0 1.92%
5,952.85 50,524.92 114.29 6.40%
50,524.93 88,793.04 2,966.91 10.88%
88,793.05 103,218.00 7,130.48 16.00%
103,218.01 123,580.20 9,438.47 17.92%
123,580.21 249,243.48 13,087.37 21.36%
249,243.49 392,841.96 39,929.05 23.52%
392,841.97 750,000.00 73,703.41 30.00%
750,000.01 1,000,000.00 180,850.82 32.00%
1,000,000.01 3,000,000.00 260,850.81 34.00%
3,000,000.01 En adelante 940,850.81 35.00%
 CEDULA DE DETERMINACIÓN PARA PAGOS PROVISIONALES
Ingresos propios de la actividad nacionales
Ingresos propios de la actividad extranjeros
Ganancia en la enajenación de acciones o por reembolsos de capital
Ganancia en la enajenación de terrenos y activo fijo
Anticipo de clientes
TOTAL DE INGRESOS ACUMULABLES
Devoluciones, rebajas, descuentos y bonificaciones sobre ventas nacionales
Devoluciones, rebajas, descuentos y bonificaciones sobre ventas extranjeras
Adquicisiones netas de mercancías (Compras) nacionales
Adquicisiones netas de mercancías (Compras) extranjeras
Pérdida por créditos incobrables
Aportaciones SAR, INFONAVIT y jubilaciones por vejez
Cuotas al IMSS
Sueldos, salarios y conceptos asimilados y prestaciones a otros trabajadores
Sueldos, salarios y conceptos asimilados y prestaciones con capacidades diferentes y/o adultos mayores
Maniobras, empaques y fletes en el campo para la enajenación de productos alimenticios
Viáticos y gastos de viaje
Intereses devengados a cargo e intereses moratorios
Honorarios
Regalías y Asistencia técnica
Uso o goce temporal de bienes
Seguros y fianzas
Fletes y acarreo
Combustibles y lubricantes
Contribuciones pagadas excepto ISR, IETU, IMPAC, IVA e IEPS
Impuesto local sobre los ingresos por actividades empresariales
Deducción de los pagos efectuados por el uso o goce temporal de automoviles
Monto total de los pagos que sean ingresos excentos para el trabajador
Monto deducible al 47% (Pagos que son ingresos excentos al trabajador)
Monto deducible al 53% (Pagos que son ingresos excentos al trabajador)
Consumo en restaurantes
Deducción de Inversiones
Otros gastos
TOTAL DE DEDUCCIONES AUTORIZADAS
UTILIDAD FISCAL
PTU Pagada en el ejercicio
Pérdidas fiscales de ejercicios anteriores pendientes de aplicar
BASE PARA APLICAR LA TARIFA DEL ART. 96
(-) LÍMITE INFERIOR
(=) EXCEDENTE ENTRE BASE Y LÍMITE INFERIOR
(X) PORCIENTO MARGINAL APLICABLE AL EXCEDENTE
(=) IMPUESTO MARGINAL
(+) CUOTA FIJA
(=) ISR DEL PERIODO
Pagos Provisionales de meses anteriores
Retenciones de ISR
Pago Provisional de ISR
 Enero Febrero Marzo Abril Mayo Junio Julio
450,981.00 887,853.00 1,710,019.00

$ 450,981.00 $ 887,853.00 $ 1,710,019.00 $ - $ - $ - $ -

135,294.30 266,355.90 513,005.70

46,821.00 93,642.00 140,463.00

1,611.75 3,223.50 4,835.25

61,444.26 168,841.62 257,469.02
$ 245,171.31 $ 532,063.02 $ 915,772.97 $ - $ - $ - $ -
$ 205,809.69 $ 355,789.98 $ 794,246.03

$ 205,809.69 $ 355,789.98 $ 794,246.03

83,333.34 166,666.67 750,000.01
122,476.35 189,123.31 44,246.02
34.00% 34.00% 35.00%
41,641.96 64,301.93 15,486.11
21,737.57 43,475.14 235,212.69
63,379.53 107,777.07 250,698.80
- 18,281.00 18,992.00
45,098.10 88,785.30 171,001.90
$ 18,281.00 $ 711.00 $ 60,705.00
 Agosto Septiembre Octubre Noviembre Diciembre

$ - $ - $ - $ - $ -

$ - $ - $ - $ - $ -
 Art. 106
DINAMICA PARA CALCULO
Totalidad de los ingresos
(-) Deducciones autorizadas
(-) PTU pagada en el ejercicio
(-) Pérdidas Fiscales no disminuidas
(=) Resultado para aplicar la tarifa del art. 96