Conciliación tributaria como instrumento determinador del impuesto a la renta. Caso práctico Equindeca Cía. Ltda. período 2012

Abstract

Our project is based on information obtained from EquindecaCia. Ltd., a company which imports, sells and offers post sale maintenance to all hotel and restaurant equipment, kitchenware and related products. Information obtained from Equindeca has helped us successfully develop our project. The tax bases system used in this project as an instrument to determine Income Government tax will offer fundaments on adjustment analysis to properly apply on tax regulations, terms, objectives, tax base structure and other tax benefits given by the Production, Commerce and Investment Organic Code (COPCI), determining the tax base and applying the 23% taxation rate for 2012 and thus for obtaining the tax incurred. This will be done according to the Organic Law of the Internal Tax Regime, Production, Commerce and Investment Organic Code, Organic Tax Code, Ecuador’s Reform Law for Tax Equity, Regulations for the implementation of the Internal Tax Regime Law corresponding to the 2012 fiscal year