El anticipo del impuesto a la renta y su incidencia en la rentabilidad de la empresa Intertexas

Abstract

The development of the government activities is based on a composite of a lot expenses, considered the highest income contribute to the budget of taxes, which are regarded a value that is pay for the realization of economic action and you trade that generates an income, for the provision of services or by the use of a thing, tax and fiscal issues is addressed to those who generate income subject to tax, so here follows research developed below. The subject of this investigation is: “ADVANCE INCOME TAX AND ITS IMPACT ON THE PROFITABILITY OF THE INTERTEXAS COMPAÑY”, It is based in the implementation of a method for calculating the payment of income tax for 2016 which will set improvements and strategies to take the company to better manage working capital. The main objective of the research in to establish the ratio between the advance payment of income tax and profitability that the company at the end of accounting period, this research focuses on a tentative proposal to establish a better development of the INTERTEXAS company derived tax planning which positively affect the profitability and allow a better development of it.