Tratamiento tributario de las plantas productoras en el impuesto a la renta peruano vigente para el ejercicio 2019
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Date
2019
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Universidad Nacional de Trujillo
Abstract
La presente investigación tiene como finalidad analizar el tratamiento tributario de las plantas productoras en el impuesto a la renta peruano vigente para el ejercicio 2019, teniendo como objetivo principal determinar si la ley del impuesto a la renta vigente permite un correcto tratamiento tributario de las plantas productoras y así poder determinar el impuesto. Como objetivos específicos busca analizar el tratamiento contable de las plantas productoras en el marco de las normas contables, definir los alcances de la Ley del Impuesto a la Renta y su norma reglamentaria en relación a las plantas productoras, analizar el tratamiento tributario de las plantas productoras respecto de costos iniciales, depreciación, costos posteriores y baja de activos o destrucción por desmedros de existencias, revisar el tratamiento tributario otorgado a las plantas productoras en la legislación comparada y proponer un tratamiento especial a las plantas productoras en la Ley del Impuesto a la Renta. Para desarrollar la presente investigación procedí a analizar la respectiva normatividad vigente, artículos relacionados con el tema, jurisprudencia y libros. Por lo cual se logró demostrar que la normatividad vigente no ha previsto una regulación especial para el sector agroindustrial en relación a plantas productoras, ya que se usan reglas generales de determinación del impuesto a la renta y a la vez la aplicación supletoria de normas contables; también después de revisar la legislación comparada para conocer experiencias internacionales, se procedió a emitir recomendaciones.
Abstract: The purpose of this research is to analyze the tax treatment of the producing plants in the Peruvian income tax in force for the year 2019, with the main objective of determining whether the current income tax law allows a correct tax treatment of the production plants and thus be able to determine the tax. As specific objectives, it seeks to analyze the accounting treatment of producing plants within the framework of accounting standards, define the scope of the Income Tax Law and its regulatory norm in relation to producing plants, analyze the tax treatment of producing plants With respect to initial costs, depreciation, subsequent costs and loss of assets or destruction due to stock depletion, review the tax treatment granted to the producing plants in the comparative legislation and propose a special treatment to the producing plants in the Income Tax Law . To develop this research I proceeded to analyze the respective regulations in force, articles related to the subject, jurisprudence and books. Therefore, it was possible to demonstrate that the current regulations have not provided for a special regulation for the agribusiness sector in relation to producing plants, since general rules for determining income tax are used and at the same time the supplementary application of accounting standards; also after reviewing the comparative legislation to learn about international experiences, recommendations were issued.
Abstract: The purpose of this research is to analyze the tax treatment of the producing plants in the Peruvian income tax in force for the year 2019, with the main objective of determining whether the current income tax law allows a correct tax treatment of the production plants and thus be able to determine the tax. As specific objectives, it seeks to analyze the accounting treatment of producing plants within the framework of accounting standards, define the scope of the Income Tax Law and its regulatory norm in relation to producing plants, analyze the tax treatment of producing plants With respect to initial costs, depreciation, subsequent costs and loss of assets or destruction due to stock depletion, review the tax treatment granted to the producing plants in the comparative legislation and propose a special treatment to the producing plants in the Income Tax Law . To develop this research I proceeded to analyze the respective regulations in force, articles related to the subject, jurisprudence and books. Therefore, it was possible to demonstrate that the current regulations have not provided for a special regulation for the agribusiness sector in relation to producing plants, since general rules for determining income tax are used and at the same time the supplementary application of accounting standards; also after reviewing the comparative legislation to learn about international experiences, recommendations were issued.
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Keywords
Planta productora, Impuesto a la renta, Activo biológico