カテゴリー 全て - simplificación - tributación - declaración - formalización

によって LUZ CAMILA GOMEZ 4年前.

567

MODELO DE TRIBUTACIÒN

El régimen simple de tributación en Colombia busca simplificar y reducir las cargas formales y sustanciales para los contribuyentes, promoviendo la formalización y el cumplimiento de las obligaciones tributarias.

MODELO DE TRIBUTACIÒN

MODELO DE TRIBUTACIÒN

Name the character


Type in the name of the character whose change throughout the story you are going to analyze.

Example: Nick Carraway.

AUTORRETENCIÓN

Contribuyentes del régimen ordinario
que adquieren

Bienes y servicios a Contribuyentes

COMPONENTES

ICA TERRITORIAL
Corresponde al impusto de Industria y Comercio

Distritos

SIMPLE NACIONAL
Corresponde a la Nación

Declaración anual

Pago bimestral

GRUPOS ECONÓMICOS

GRUPO 4
Actividades de transporte
Expendio de co- midas y bebidas
GRUPO 3
De consultoría y científicos
Servicios profesionales
GRUPO 2
Servicios técnicos y mecánicos
Actividades comerciales al por mayor y al detal
GRUPO 1
Peluquerias
Micromercados
Mini-mercados
Tiendas pequeñas

NO PUEDEN OPTAR

ACTIVIDADES
Comercialización de:

Combustibles

Armas de fuego

Energía electrica

Automoviles

Asesoria financiera
Factoring
Intermediación en venta, arren- damiento de activos

Mas del 20% del total de ingresos

De microcrédito
SUJETOS
Personas extranjeras sin residencia en el país
Personas jurídicas extranjeras
Personas naturales residentes con

Contrato laboral o relación legal

Contrato laboral realidad

Contrato laboral

Entidades financieras

ELEMENTOS

SUJETOS PASIVOS
4. Socio persona natural tiene:

Participación superior del 10%

en sociedades

NO inscritas en el SIMPLE

3. Socio tiene o participa en una o varias sociedades

Inscritas en el SIMPLE

2. Ingresos Brutos

Inferiores a 80.000 UVT

1. Persona natural o juridica residentes en Colombia

EJEMPLOS

BASE GRAVABLE
Total de ingresos brutos

Se excluyen

Ingresos no constitutivos

Ingresos constitutivos ganancia ocasional

EXTRAORDINARIOS

ORDINARIOS

HECHO GENERADOR
Ingresos susceptibles de producir

INCREMENTO EN EL PATRIMONIO

INTEGRACIÓN

Sustituye el impuesto sobre la renta e integra
IMPUESTO

De ganancias ocasionales

APORTES

Del empleador a pensiones

ICA

Incorporado en la tarifa

IVA

Incorpora IVA grupo 1

Grupo 2, 3 y 4

INC

Comidas Bebidas

CARACTERÍSTICAS

Normatividad
Resolución 57 de Septiembre 2019
Ley de 1943 de Agosto de 2019
Pago anticipado bimestral
Declaración anual
Opcional

BENEFICIOS

Character's behavior

Think of the character's behavior at the beginning of the story and look for the way it changed throughout the story.

OTROS
Única declaración
Simplificación en la renovación del RUT
Pago por medio electrónico

Initial behavior

How does the character act at the beginning of the story? Type in a relevant quote for your statement.

Example: Nick shows his immature side as he leaves to New York in order to avoid 'being rumored into marriage' with his girlfriend.

NO SUJETOS A
Praticar en la fuente

Autorretenciones

Retenciones

Retefuente
EXONERACIÓN EN PAGOS
Aportes parafiscales

The reason for the change in behavior

Type in the explanation for the character's change of behavior.

Example: He became so involved with dishonest and careless people that he began to resemble them.

Del 5%

Aportes salud

The reason for the change in behavior

What caused the character to change the first behavior you mentioned? Type in the reason for the change.

Example: 'because no one else was interested ', and he felt Gatsby shouldn't be left alone in his last moments.

Del 8.5%

DESCUENTO EN IMPUESTOS
Pagos por TC, TD y MP

Change in behavior

In what way did the character change the other behavior(s) you mentioned? Type in a relevant quote.

Example:
'You said a bad driver was only safe until she met another bad driver? Well, I met another bad driver, didn't I? [...]
I thought you were rather an honest, straightforward person. I thought it was your secret pride.'

Del 0,5%

Aportes a pensión del empleador

Change in behavior

How did the character change the first behavior you mentioned? Type in a quote to prove your statement.

Example: Nick assumes the whole responsibility for Gatsby's funeral arrangements, 'with that intense personal interest to which every one has some vague right at the end.'

Del 12%

OBJETO

Character's feelings

Focus on the way the character's feelings are presented at the beginning and at the end of the story, while explaining why they have changed.

SIMPLIFICAR
Cumplimiento de

The reason for the change of feelings

What caused the character to change the first belief you mentioned? Type in the reason for the change.

Example: disgust towards the lack of morality in the Buchanan family.

Obligación Tributaria.

IMPULSAR
La formalización

Change of feelings

In what way did the character change the feeling you mentioned?

Type in a quote to support your statement.

Example: 'They are a rotten crowd. You're worth the whole damn bunch put together.' - Nick criticizing the Buchanans.

REDUCIR
Cargas sustanciales

Initial feelings

What was the character's initial belief? Type in a relevant quote.

Example: 'seems like the ragged edge of the universe' - Nick talking about Midwest, the place where he grew up.

Cargas formales

Initial feelings


How does the character feel about a certain subject at the beginning of the story? Type in a relevant quote to support your statement.

Example: "Reserving judgements is a matter of infinite hope."

RÉGIMEN SIMPLE DE TRIBUTACIÓN

Title


Type in the title and author of the literary work that introduces the character.

Example: The Great Gatsby, by F. Scott Fitzgerald.

Artìculo 74 de la Ley 2010 de 2019