Emisión de comprobantes de pago electrónicos y su incidencia en el registro y declaraciones tributarias de Comercializadora YETSY E.I.R.L. – 2021
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Date
2023
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo como objetivo determinar la incidencia de la emisión de comprobantes de pago electrónicos en el registro y declaraciones tributarias de Comercializadora YETSY E.I.R.L. – año 2021. La metodología fue descriptiva e inductiva, las técnicas fueron el análisis documental y la entrevista. Se identifica que la empresa antes de la implementación de la facturación electrónica no contaba con un idóneo proceso de facturación, generando lentitud, desorden y confusión en el área contable y administrativa de la empresa. Los costos generales incurridos para la creación ascienden a s/42,805.55, de los cuales el 58% fue financiado por capital propio y 42% fue financiado mediante préstamos. Se determinó que la diferencia total en el registro de ventas por concepto de emisión de comprobantes electrónicos es de s/486,037.01. Debido a que se comparó el promedio de facturación manual mensual y se calculó la diferencia con las diferencias totales. Asimismo, no se declararon en el registro de compras comprobantes por un importe de s/78,139.58, esto a razón de que se perdieron las facturas y no se realizó el proceso correspondiente para la recuperación de las mismas y al no declarar una factura de compras, se estaría cancelando más impuestos de lo necesario. Finalmente se determinó que la emisión de comprobantes de pago electrónicos incide positivamente en el registro y declaraciones tributarias de Comercializadora YETSY E.I.R.L. año 2021.
ABSTRACT The objective of this research was to determine the incidence of the issuance of electronic payment vouchers in the registration and tax returns of Comercializadora YETSY E.I.R.L. - year 2021. The methodology was descriptive and inductive, the techniques were documentary analysis and interview. It is identified that the company before the implementation of electronic invoicing did not have an adequate billing process, generating slowness, disorder and confusion in the accounting and administrative area of the company. The general costs incurred for the creation amount to S/42,805.55, of which 58% was financed by equity and 42% was financed through loans. It was determined that the total difference in the sales record for the concept of issuing electronic vouchers is S/486,037.01. Because the average monthly manual billing was compared and the difference was calculated with the total differences. Likewise, receipts for an amount of S/78,139.58 were not declared in the purchase registry, this because the invoices were lost and the corresponding process for their recovery was not carried out and by not declaring a purchase invoice, more taxes would be paid than necessary. Finally, it was determined that the issuance of electronic payment vouchers has a positive impact on the registration and tax returns of Comercializadora YETSY E.I.R.L. for the year 2021.
ABSTRACT The objective of this research was to determine the incidence of the issuance of electronic payment vouchers in the registration and tax returns of Comercializadora YETSY E.I.R.L. - year 2021. The methodology was descriptive and inductive, the techniques were documentary analysis and interview. It is identified that the company before the implementation of electronic invoicing did not have an adequate billing process, generating slowness, disorder and confusion in the accounting and administrative area of the company. The general costs incurred for the creation amount to S/42,805.55, of which 58% was financed by equity and 42% was financed through loans. It was determined that the total difference in the sales record for the concept of issuing electronic vouchers is S/486,037.01. Because the average monthly manual billing was compared and the difference was calculated with the total differences. Likewise, receipts for an amount of S/78,139.58 were not declared in the purchase registry, this because the invoices were lost and the corresponding process for their recovery was not carried out and by not declaring a purchase invoice, more taxes would be paid than necessary. Finally, it was determined that the issuance of electronic payment vouchers has a positive impact on the registration and tax returns of Comercializadora YETSY E.I.R.L. for the year 2021.
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Keywords
Comprobantes de pago electrónico, Registro tributario, Declaraciones tributarias