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  • Balance Tributario de 8 Columnas

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    Gerardo Manriquez
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    This document contains a balance sheet with 8 columns summarizing the accounts, debits, credits, assets, liabilities, losses, and gains of a company as of December 31, 2016. It shows total assets of $2,650,000, total liabilities of $2,350,000, total losses of $760,000, and total gains of $760,000. It also includes calculations to determine the company's taxable income and first category income tax for the year.

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    CPI+RLI en chile ejemplo

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    CPI + RLI

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    This document contains a balance sheet with 8 columns summarizing the accounts, debits, credits, assets, liabilities, losses, and gains of a company as of December 31, 2016. It shows total assets of $2,650,000, total liabilities of $2,350,000, total losses of $760,000, and total gains of $760,000. It also includes calculations to determine the company's taxable income and first category income tax for the year.

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    © All Rights Reserved
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    20 views5 pages

    Balance Tributario de 8 Columnas

    Uploaded by

    Gerardo Manriquez
    This document contains a balance sheet with 8 columns summarizing the accounts, debits, credits, assets, liabilities, losses, and gains of a company as of December 31, 2016. It shows total assets of $2,650,000, total liabilities of $2,350,000, total losses of $760,000, and total gains of $760,000. It also includes calculations to determine the company's taxable income and first category income tax for the year.

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    © All Rights Reserved
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    of 5

    BALANCE TRIBUTARIO DE 8 COLUMNAS

    SUMAS SALDO INVENTARIO RESULTADO


    CUENTA DEBE HABER DEUDOR ACREEDOR ACTIVO PASIVO PÉRDIDA GANANCIA
    CAJA 150,000 20,000 130,000 - 130,000 - - -
    BANCO 2,000,000 1,800,000 200,000 - 200,000 - - -
    CLIENTES 1,450,000 250,000 1,200,000 - 1,200,000 - - -
    DEUDORES INCOB. - 30,000 - 30,000 - 30,000 - -
    ACTIVO FIJO 600,000 - 600,000 - 600,000 - - -
    ACTIVO FIJO LEASING 100,000 - 100,000 - 100,000 - - -
    DEP. ACTIVO FIJO - 50,000 - 50,000 - 50,000 - -
    DEP. ACTIVO FIJO LEASING - 20,000 - 20,000 - 20,000 - -
    ACTIVOS DIFERIDOS 240,000 - 240,000 - 240,000 - - -
    INT. POR LEASING 20,000 - 20,000 - 20,000 - - -
    DERECHO DE MARCA 200,000 40,000 160,000 - 160,000 - - -
    PROVEEDOR - - - - - - - -
    OBLIG. POR LEASING - 120,000 - 120,000 - 120,000 - -
    PASIVO DIFERIDO - 180,000 - 180,000 - 180,000 - -
    PROVISIÓN RENTA - 220,000 - 220,000 - 220,000 - -
    CAPITAL - 1,000,000 - 1,000,000 - 1,000,000 - -
    OTRAS RESERVAS IFRS - 300,000 - 300,000 - 300,000 - -
    RESULTADOS ACUMULADOS - 430,000 - 430,000 - 430,000 - -
    INGRESOS POR VENTA - 700,000 - 700,000 - - - 700,000
    COSTOS POR VENTAS 100,000 - 100,000 - - - 100,000 -
    DEPRECIACIÓN AF 50,000 - 50,000 - - - 50,000 -
    DEPRECIACIÓN AF LEASING 20,000 - 20,000 - - - 20,000 -
    GASTOS CASTIGO INCOB. 30,000 - 30,000 - - - 30,000 -
    AMORTIZACIÓN DERECHO 40,000 - 40,000 - - - 40,000 -
    IMPUESTO DIFERIDO - 60,000 - 60,000 - - - 60,000
    GASTO RENTA 220,000 - 220,000 - - - 220,000 -

    SUMAS 5,220,000 5,220,000 3,110,000 3,110,000 2,650,000 2,350,000 460,000 760,000


    RES. DEL EJ. 300,000 300,000
    TOTALES 5,220,000 5,220,000 3,110,000 3,110,000 2,650,000 2,650,000 760,000 760,000

    SUPUESTOS
    Activo Fijo Tributario 630,000
    Dep. AF Tributario 52,000
    Total Activo 2,650,000

    Agregados
    Deudores Incobrables 30,000
    Activo Fijo Tributario 630,000
    Dep. Acum. Leasing 20,000

    Deducciones
    Activo Fijo Financiero - 600,000
    Activo Fijo Leasing - 100,000
    Dep. Acum. Tributaria - 52,000
    Activo Impuesto Diferido - 240,000
    Interés por Leasing - 20,000
    Derecho de Marca - 160,000 - 492,000

    Activo Depurado 2,158,000

    Pasivo Exigible - 50,000


    Dep. Acum. Financiera - 50,000

    Capital Propio Tributario 2,108,000


    Total Activo 2,650,000

    Agregados
    Deudores Incobrables 30,000
    Activo Fijo Tributario 630,000
    Dep. Acum. Financiera 50,000
    Dep. Acum. Leasing 20,000

    Deducciones
    Activo Fijo Financiero - 600,000
    Activo Fijo Leasing - 100,000
    Dep. Acum. Tributaria - 52,000
    Activo Impuesto Diferido - 240,000
    Interés por Leasing - 20,000
    Derecho de Marca - 160,000 - 442,000

    Activo Depurado 2,208,000

    Total Pasivo - 2,350,000

    Agregados
    Pasivo Por Impuesto Diferido 180,000
    Obligaciones Por Leasing 120,000
    Provisión de Impuesto Renta 220,000
    Capital 1,000,000
    Otras Reservas IFRS 300,000
    Resultados Acumulados 430,000

    2,250,000

    Capital Propio Tributario 2,108,000


    Total Patrimonio 2,030,000

    Agregados
    Deudores Incobrables 30,000
    Activo Fijo Tributario 630,000
    Dep. Acum. Financiera 50,000
    Dep. Acum. Leasing 20,000
    Pasivo Por Impuesto Diferido 180,000
    Obligaciones Por Leasing 120,000
    Provisión de Impuesto Renta 220,000 1,250,000

    Deducciones
    Activo Fijo Financiero - 600,000
    Activo Fijo Leasing - 100,000
    Dep. Acum. Tributaria - 52,000
    Activo Impuesto Diferido - 240,000
    Interés por Leasing - 20,000
    Derecho de Marca - 160,000 - 1,172,000

    Capital Propio Tributario 2,108,000


    Resultado Tributario de Primera Categoría al 31.12.2016

    Resultado Según Balance 300,000

    Agregados
    Depreciación AFF 50,000
    Depreciación AF Leasing 20,000
    Gasto Castigo Incobrable 30,000
    Amortización Derecho de Marca 40,000
    Gasto Por Impuesto renta 220,000 360,000

    Deducciones
    Impuestos Diferidos - 60,000
    Dep. AF Tributario - 52,000 - 112,000

    Renta Liquida Imponible 548,000

    Tasa del Impuesto de Primera Categoría 24% 131,520

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