Incidencia del impuesto al valor agregado IVA en las utilidades de la empresa de Dragado e Ingeniería Allmar SAS
This article seeks to compare the incidence of sales tax on corporate profits dredging and engineering calculating the tax on the AIU and total revenues for the period 2013. Given that, these businesses do not have the clarity if profits are directly related to the concept of building or service. Th...
| Autor Principal: | Márquez Cedeño, María José |
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| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2017
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/4421 |
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| Sumario: |
This article seeks to compare the incidence of sales tax on corporate profits dredging and engineering calculating the tax on the AIU and total revenues for the period 2013. Given that, these businesses do not have the clarity if profits are directly related to the concept of building or service. The work is theoretical and reflective type, and was based on a type of documentary and descriptive research. The result was that the settlement of sales tax, in the form of AIU is not only the best but also the one that generates more profit for these business. |
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