Jueves, 10 Noviembre 2011 10:51

Iniciativa para derogar la ley del IETU y crear en la ley del ISR el impuesto mínimo de las personas morales y de las físicas con actividades empresariales

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Los diputados federales por Nuevo León, del Grupo Parlamentario del PRI sometieron el pasado 4 de octubre al pleno de la Cámara de Diputados la iniciativa de éste proyecto.

No presentan un capítulo que contenga la exposición de motivos, pero sí uno con antecedentes en el que señalan que el IETU “resulta excesivo para los contribuyentes” y hace compleja la presentación de sus declaraciones, señalando además que las recaudaciones de ingresos que por este impuesto enuncia  la Ley de Ingresos de la Federación no se han alcanzado y que la mayoría de la Pyme tienen dificultades para llevar la contabilidad de éste impuesto.

Contenido

  • Sujetos
  • Tasa
  • Determinación del resultado Fiscal Mínimo y del impuesto a cargo
  • Pagos provisionales
  • Disposiciones relativas a la CUFIN

Para leer este artículo completo, descargue archivo PDF abajo adjunto

Visto 250203 veces Modificado por última vez en Jueves, 10 Noviembre 2011 10:59

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