Cambio del régimen ordinario al régimen simple de tributación de empresa comercializadora Natural+Mente
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Fecha
2021
Autores
Mendoza Álvarez, Yilenys Esther
Santos Carrillo, Yennifer Esther
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Ediciones Universidad Simón Bolivar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
Régimen de tributación simple fue creado en la Ley 1943 de 2018 brindando unos beneficios y ventajas tales como simplificar y facilitar la elaboración y presentación de las distintas declaraciones tributarias (industria y comercio, retención en la fuente, impuesto al consumo) además de disminuir el valor a pagar de los impuestos debido a que manejan unas tarifa entre 1.8% y el 14.5% y dependerá de los ingresos brutos y actividades empresariales desarrolladas, el 0.5% de pagos recibidos a través de ingresos por tarjetas débitos y créditos, descuentos en los sistemas de aportes de pensiones de sus empleados, exoneración de los aportes parafiscales (ICBF y Sena) y aportes en salud.
Nuestra investigación se basa en una empresa pyme llamada COMERCIALIZADORA NATURAL+MENTE S.A.S, La sociedad es actualmente perteneciente al régimen ordinario; la cual está obligada a presentar impuestos de retención en la fuente, industria y comercio, Iva y declaración de renta, lo cual les genera un problema de flujo de caja al tener que liquidar y pagar de manera mensual impuestos adicionalmente les genera un desgaste administrativo al tener que estar pendiente de las fechas de vencimiento, las liquidaciones y pago de cada impuesto, por esta razón estudiamos la viabilidad de trasladarlos de régimen del ordinario al régimen de tributación simple con éste tendría mucho más recursos económicos para que puede invertir en su capital de trabajo y la optimización de los tiempos de trabajo de la administración en informes que dinamicen las acciones de la empresa y ayude a la toma de decisiones.
Nuestro propósito es analizar el cambio del régimen ordinario al régimen simple de tributación y ventajas.
Simple taxation regime was created in Law 1943 of 2018 providing benefits and advantages such as simplifying and facilitating the preparation and presentation of the different tax returns (industry and commerce, withholding tax, consumption tax) in addition to reducing the value to pay taxes due to the fact that they handle a rate between 1.8% and 14.5% and will depend on the gross income and business activities carried out, the 0.5% of payments received through income from debit and credit cards, discounts in the credit card systems. pension contributions of its employees, exemption of parafiscal contributions (ICBF and Sena) and health contributions. Our research is based on an SME company called COMERCIALIZADORA NATURAL + MENTE S.A.S, The company is currently belonging to the ordinary regime; which is obliged to file withholding taxes at the source, industry and commerce, VAT and income statement, which generates a cash flow problem by having to settle and pay monthly taxes additionally generates administrative wear to the Having to be aware of the due dates, the settlements and payment of each tax, for this reason we study the feasibility of transferring them from the ordinary regime to the simple tax regime with this one you would have much more economic resources so that you can invest in your capital of work and the optimization of administration work times in reports that stimulate company actions and help decision-making. Our purpose is to analyze the change from the ordinary regime to the simple regime of taxation and benefits.
Simple taxation regime was created in Law 1943 of 2018 providing benefits and advantages such as simplifying and facilitating the preparation and presentation of the different tax returns (industry and commerce, withholding tax, consumption tax) in addition to reducing the value to pay taxes due to the fact that they handle a rate between 1.8% and 14.5% and will depend on the gross income and business activities carried out, the 0.5% of payments received through income from debit and credit cards, discounts in the credit card systems. pension contributions of its employees, exemption of parafiscal contributions (ICBF and Sena) and health contributions. Our research is based on an SME company called COMERCIALIZADORA NATURAL + MENTE S.A.S, The company is currently belonging to the ordinary regime; which is obliged to file withholding taxes at the source, industry and commerce, VAT and income statement, which generates a cash flow problem by having to settle and pay monthly taxes additionally generates administrative wear to the Having to be aware of the due dates, the settlements and payment of each tax, for this reason we study the feasibility of transferring them from the ordinary regime to the simple tax regime with this one you would have much more economic resources so that you can invest in your capital of work and the optimization of administration work times in reports that stimulate company actions and help decision-making. Our purpose is to analyze the change from the ordinary regime to the simple regime of taxation and benefits.
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Palabras clave
Tributación, Régimen simple de tributación, Régimen ordinario, Impuestos, Tarifa, Rut, Taxation, Simple Tax Regime, Ordinary regime, Taxes, Rate, Rut
