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Ejercicio..- 1 Grupo: 3 2
Alumno Garcia Carballido Brayan Osvaldo
Instrucciones.- Utilizando las cantidades listadas como ingresos, determine el
calculo
del impuesto de conformidad con la tarifa que corresponda a los ingresos
obtenidos por
un prestados de servicio personal subordinado.
Ingreso: ISR
1 $644.50 $2,689.00
2 $544.60 $2,049.00
3 $5,470.00 $47,224.00
4 $5,471.00 $47,234.00
5 $324,841.01 $3,399,012.00
6 $324,845.02 $3,399,054.00
7 $600,000.00 $6,288,181.00
8 $1,800,000.00 $18,888,181.00

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13.9
12.54
28.77
28.77
34.87
34.87
34.93
34.97

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Ingreso Sueldo $19,335.00 Ingreso Sueldo $16,338.00

$644.50 (-) lim. Inferior $13,381.48 $544.60 (-) lim. Inferior $13,381.48
(-)Exc. lim. (-)Exc. lim.
inferior $5,953.52 inferior $2,956.52
(x) % aplicable (x) % aplicable
lim. $21.36 lim. 21.36%
inferior inferior
(=) Imp. (=) Imp.
Marginal $1,271.67 Marginal $631.51
(+)Cuota Fija $1,417.12 (+)Cuota Fija $1,417.12
(=) ISR $2,688.79 (=) ISR $2,048.63
ISR $2,689.00 ISR $2,049.00
14.00% 12.54%

Ingreso: Sueldo $9,745,230.30 Ingreso: Sueldo $9,745,350.60

$324,841.01 (-) lim. Inferior $324,845.02 $324,845.02 (-) lim. Inferior $324,845.02
(-)Exc. lim. (-)Exc. lim.
inferior $9,420,385.28 inferior $9,420,505.58
(x) % aplicable (x) % aplicable
lim. 35.00% lim. 35.00%
inferior inferior
(=) Imp. (=) Imp.
Marginal $3,297,134.85 Marginal $3,297,176.95
(+)Cuota Fija $101,876.90 (+)Cuota Fija $101,876.90
(=) ISR $3,399,011.75 (=) ISR $3,399,053.85
ISR $3,399,012.00 ISR $3,399,054.00
35.00% 34.87%

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Ingreso: Sueldo $164,100.00 Ingreso: Sueldo

$5,470.00 (-) lim. Inferior $108,281.68 $5,471.00 (-) lim. Inferior
(-)Exc. lim. (-)Exc. lim.
inferior $55,818.32 inferior
(x) % aplicable (x) % aplicable
lim. 34.00% lim.
inferior inferior
(=) Imp. (=) Imp.
Marginal $18,978.23 Marginal
(+)Cuota Fija $28,245.36 (+)Cuota Fija
(=) ISR $47,223.59 (=) ISR
ISR $47,224.00 ISR
28.77%

Ingreso: Sueldo $18,000,000.00 Ingreso: Sueldo

$600,000.00 (-) lim. Inferior $324,845.02 $1,800,000.00 (-) lim. Inferior
(-)Exc. lim. (-)Exc. lim.
inferior $17,675,154.98 inferior
(x) % aplicable (x) % aplicable
lim. 35.00% lim.
inferior inferior
(=) Imp. (=) Imp.
Marginal $6,186,304.24 Marginal
(+)Cuota Fija $101,876.90 (+)Cuota Fija
(=) ISR $6,288,181.14 (=) ISR
ISR $6,288,181.00 ISR
34.93

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$164,130.00
$108,281.68

$55,848.32

34.00%

$18,988.43
$28,245.36
$47,233.79
$47,234.00
28.77%

$54,000,000.00
$324,845.02

$53,675,154.98

35.00%

$18,786,304.24
$101,876.90
$18,888,181.14
$18,888,181.00
34.97

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