Determinación de impuesto a las tierras rurales en la Hacienda Frut Victoria S. A. y su incidencia para el cálculo del impuesto a la renta, año 2012

Abstract

The tax to the TierrasRurales is a new tax that came into force in 2010, according to the Ley Organica del Regimen TributarioInterno this gravel ownership of lands located in the rural sector that has a surface area greater than 25 hectares, which are determined through a survey issued by the Municipality. In this thesis we will analyze to the Hacienda Frut Victoria the same that has 207.20 hectares of land, due to the fact that it has not determined this tax we consider appropriate to do so and analyze their involvement within the tax reconciliation, because according to the Income Tax Act there is a internal deductibility of four times the tax by be productive land. In addition we will do an analysis of the financial statements that will enable us to assess the situation of the company and its composition focusing in a special way in the account property plant and equipment subaccount Land. In conclusion,the development of ourthesis topicwill determinetheRuralLand Tax, which is of great importance totheTreasurybecause thistax purposesand itis fulfillingits financial statementscontainaccurate informationso theyin turnare morereliable.