Diseño de una planificación tributaria para la Empresa Crisologo Efraín Haro Velastegui (Haro Madera); de la parroquia Calpi, cantón Riobamba, provincia de Chimborazo

Abstract

The present Tax Planning to Haro Madera PLC, of the Parish of Calpi, Canton Riobamba, Province of Chimborazo, has the purpose of applying the benefits granted by the tax regulations, in order to minimize the payment of taxes and use those economic resources for the Growth of the company. For the development of this Tax Planning, a knowledge of the business was carried out, to establish the composition of its capital and the tax regulations that govern it; In addition, the tax situation of 2017 was studied; through this analysis it was determined that the company does not apply any benefit. The benefits that the company should apply are: the reduction of 150% for employment to people with disabilities and the reduction for the reinvestment of capital, in addition, that the company does not have collection policies, generating VAT to pay the next month is extremely high and cannot be cancelled, fines are generated, which ratifies the need to implement the present investigation. The implementation of the following fiscal policies is proposed: establishment of credit and collection policies, training of accounting personnel, application of tax regulations, review of source documents before entering the system, quarterly controls of tax information and finally the realization of tax reconciliations on a monthly basis; in this way the company will be guaranteed to reinvest those resources safeguarded in their growth and contribute to the economic development of the country through the payment of taxes.