Download or read book Tax and Time written by Anthony C. Infanti and published by NYU Press. This book was released on 2022-01-04 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time travel -- Time travel avoided (or, justice denied) -- Time as money -- Bartering with time -- Fearing the power of tax time.
Download or read book ESTUDIO PRACTICO DE LA CONTABILIDAD ELECTRONICA 2017 written by C.P. Mónica Galindo Cosme and published by Ediciones Fiscales ISEF. This book was released on with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: El objetivo de este libro, ESTUDIO PRÁCTICO DE LA CONTABILIDAD ELECTRÓNICA, es dar a conocer a los contribuyentes, contadores y personas interesadas en la materia contable los elementos con que cada parte cuenta para llevar a cabo el cumplimiento de las obligaciones establecidas en el CFF con respecto a la contabilidad electrónica; la autoridad para revisar y el contribuyente para evitar caer en violaciones que le llevan a pagar diferencias, multas, accesorios o consecuencias mayores . Contenido: PROLOGO ABREVIATURAS GLOSARIO CAPITULO I. GOBIERNO ELECTRONICO 1. Antecedentes 2. Qué es gobierno electrónico 3. Fases del gobierno electrónico Fase 1: Información Fase 2: Interacción Fase 3: Transacción Fase 4: Transformación 4. Experiencias internacionales 5. Experiencia en Chile CAPITULO II. CONTABILIDAD, DEFINICION, POSTULADOS Y NORMAS DE INFORMACION FINANCIERA 1. Antecedentes 2. Criterios de carácter interno del SAT 3. Definición de contabilidad 4. Qué son las normas de información financiera (NIF) 5. Postulados básicos A. Sustancia económica B. Entidad económica C. Negocio en marcha D. Devengación contable E. Asociación de costos y gastos vs. Ingresos F. Valuación G. Dualidad económica H. Consistencia 6. Depreciación fiscal vs. depreciación contable 7.Costeo absorbente y costeo directo CAPITULO III. CONTABILIDAD ELECTRONICA Y SU INTEGRACION 1.Contabilidad electrónica 2. Integración de la contabilidad para efectos fiscales de acuerdo con el CFF 3. Comentarios a los elementos integrantes de la contabilidad para efectos fiscales 3.1. Los libros 3.2. Sistemas y registros contables 3.3. Papeles de trabajo 3.4. Estados de cuenta 3.5.Cuentas especiales a. Cuentas de reserva de balance b. Cuentas de orden 3.6. Libros y registros sociales a. Reducción de capital b. Exhibición de capital c. Asambleas generales d. Sistema electrónico de la Secretaría de Economía 3.7. Control de inventarios y método de valuación a. PEPS (Primeras Entradas Primeras Salidas) b. Promedio c. Detallistas d. Determinación del margen de utilidad bruta 3.8.Discos y cintas o cualquier otro medio procesable de almacenamiento de datos 3.9. Los equipos o sistemas electrónicos de registro fiscal y sus respectivos registros 3.10. Además de la documentación comprobatoria de los asientos respectivos 3.11. Así como toda la documentación e información relacionada con el cumplimiento de las disposiciones fiscales 3.12. La que acredite sus ingresos y deducciones 3.13.Y la que obliguen otras leyes 3.14. Los avisos o solicitudes de inscripción al registro federal de contribuyentes, así como su documentación soporte (Art. 33 apartado A, fracción II) 3.15. Las declaraciones anuales, informativas y de pagos provisionales, mensuales, bimestrales, trimestrales o definitivos (Art. 33 apartado A, fracción III) 3.16.Las acciones, partes sociales y títulos de crédito en los que sea parte el contribuyente 3.17. La documentación relacionada con la contratación de personas físicas que presten servicios personales subordinados, así como la relativa a su inscripción y registro o avisos realizados en materia de seguridad social y sus aportaciones 3.18. La documentación relativa a importaciones y exportaciones en materia aduanera o comercio exterior 3.19. Comprobar el cumplimiento de los requisitos relativos al otorgamiento de estímulos fiscales y de subsidios 3.20. El control de los donativos de los bienes recibidos por las donatarias autorizadas en términos de la LISR CAPITULO IV. LOS REGISTROS CONTABLES 1. Requisitos de los asientos contables 2. Requisitos establecidos por el RCFF 3.Cinco días para hacer los registros 4. Registros cronológicos y descriptivos 5. Relacionar los folios con la póliza 6. Identificación de las inversiones y su deducción 7. Relacionar los saldos con las operaciones 8.Formulación de estados financieros 9. Relacionar balance general 10. Restitución de IVA e IEPS 11. Estímulos y subsidios fiscales 12. Control de inventarios 13. Asientos en español y moneda nacional a. Plasmarse en idioma español b. Consignar los valores en moneda nacional 14. Centros de costos 15. Operaciones de contado, crédito, parcialidades, etcétera 16. Conciliación aritmética y contable 17. Control de inventarios 18.Arrendamiento financiero 19. Control para donatarias autorizadas 20. Identificación del IVA con actos gravados, exentos o mixtos 21. Contabilidad electrónica a. Los registros contables 22. Publicación de los estados financieros en materia mercantil 23. Dictamen financiero para entidades extranjeras 24. Dictamen financiero para entidades que emiten obligaciones CAPITULO V. CONSERVACION DE LA CONTABILIDAD 1.Plazo para conservar la contabilidad 2. Medios de conservación 2.1. Dónde conservar la contabilidad 2.2. Avisos de cambio de domicilio a. Medios de conservación de la contabilidad 3. Casos de destrucción, robo 4. La nube y la niebla CAPITULO VI. FECHAS DE CUMPLIMIENTO 1. Antecedentes 1.1. Entrada en vigor para entregar la información 1.2. Entrega del catálogo de cuentas 1.3. Entrega ordinaria de la balanza de comprobación 1.3.1. Personas morales 1.3.2. Personas físicas 1.3.3. Contribuyentes emisores de valores que coticen en las bolsas de valores 1.3.4. AGAPES 1.3.5. Balanza de cierre del ejercicio 1.4. Entrega de pólizas (Regla 2.8.1.6. y 2.8.1.7. RMF) 1.4.1. Plazo para la entrega de las pólizas CAPITULO VII. INFORMACION A ENTREGAR AL SAT 1. Catálogo de cuentas 1.1. Nomenclatura y características del archivo 2. Código agrupador de cuentas del SAT 3. Balanza de comprobación 3.1. Balanza de comprobación. Caso práctico 4. Información de las pólizas del período 5. Sello digital de la contabilidad electrónica 6. Catálogo de métodos de pago 7. Buzón tributario 8. Proveedor de certificación de recepción de documentos digitales CAPITULO VIII. ASPECTOS A CUIDAR EN MATERIA CONTABLE 1. La operación “carrusel” en la compra de comprobantes fiscales 1.1. El dinero reciclado 2. Los préstamos de socios, accionistas o terceros con ellos relacionados 2.1. Dividendos fictos 2.2. Conceptos no considerados como dividendos fictos 2.3. Otros puntos a cuidar CAPITULO IX. REVISIONES ELECTRONICAS 1. La contabilidad como prueba en contra del contribuyente CAPITULO X. INFRACCIONES Y DELITOS, SANCIONES PECUNIARIAS Y CORPORALES 1. Infracciones relacionadas con la contabilidad Consideraciones 2. Delitos y penas relacionados con la contabilidad 3. Infracciones relacionadas con el envío de la contabilidad APENDICE I. JURISPRUDENCIAS EN MATERIA DE CONTABILIDAD ELECTRONICA REFERENCIAS DOCUMENTALES LEGISLATIVAS PAGINAS WEB CONSULTADAS BIBLIOGRAFICAS
Download or read book Arethuse 2 2 2014 written by Francesco Testa and published by Società Editrice Esculapio. This book was released on 2014-12-01 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the year that we celebrate the thirtieth anniversary of the ARETHUSE association, the second issue of 2014 includes a selection of research papers on topics of study and research that have always been focused on by the international university research groups that are members of the ARETHUSE association. These main research fields are Economics & Statistics (Economic Development, Resources and Territory, Services and Labor Markets), Strategic Management (R & D Management, Governance and Public Administration, Strategy and Control), Public Finance (Finance Policies, National versus European Finance, and European Finance Institutions). In the first paper, Consiglio, Cicellin, and Scuotto discuss the possibility of creating new models of healthcare. They affirm that the changing welfare system involves processes that are linked to the low cost approach and new initiatives are designed to meet the social need for community health and draw on the complex world of ‘bottom- up approach’. This article analyses the modern paradigm of social innovation by examining the issue of healthcare. Through the cases that currently exist in Italy, the Authors demonstrate that low cost healthcare is a specific model of social innovation which does not just consist of “low prices for mass consumption” as a competitive incentive. This research paper has the advantage of analysing the Italian healthcare system as an “extended enterprise” where the boundaries between internal and external resources appear to be less rigidly defined. Moreover, social innovation is not solely designed in order to increase the quality of the standard of living but also to play an important role in terms of increased competitiveness, efficiency of resources employed, and sustainability. In the second research contribution, González Laxe, Martín Palmero and Pateiro Rodriguez present the results of an important piece of research regarding a sample of 142 countries, in which they have verified that when income per capita (RGPD) in a country is high, the ecological footprint (EF) per capita is also at a high level. Following this experience carried out in different economic spaces, this paper assesses the evolution of incomes per capita in the Spanish economy, together with its ecological footprint, on the basis of the period 1955-2000. To carry out this research, the Authors defined two theoretical concepts identified as Autonomous Ecological Footprint, and Marginal Tendency. This research work highlights how the Spanish economy underwent a significant structural change after the second third of 20th Century. More precisely, the subsequent analysis of the most significant features in the different stages of the Spanish development, as well as the structural changes, will permit the establishment of a series of recommendations for the implementation of sustainability plans and programs. Calederón Patier and Campuzano analyse the regulation of corporate restructuring in Spain as a response to a dynamic, changing and internationalized economic reality, that requires business operators, i.e. companies, to conduct operations to reorganize or alter their financial or personnel structure (transformation, merger, division, exchange of securities, change of registered office etc.) within an appropriate legal, tax and accounting framework to ensure their viability and effectiveness. They highlight how the commercial and tax regulations applicable to corporate restructuring operations urgently requires harmonization, not only to rationalise the rules, in their development and implementation, but also to facilitate and encourage these types of operations, which are often a very important means of maintaining many corporate structures. This paper presents an interesting evaluative analysis of the differences between commercial and tax legislation that is applicable to the split-off, and conducts a critical and evaluative analysis of existing normative discrepancies on this issue. The research paper of Rivero Ceballos and Serafin Corral discuss the idea that natural resources’ economic evaluation processes cannot be isolated from scientific uncertainties and the influence of stakeholders’ strong concerns. They affirm that environmental decision-making processes are far from ideal processes where knowledge is available and experts and decision-makers are unaffected by the pressure of stakeholders’ interests. Based on the empirical analysis of the most representative business cases currently involving the gas and oil drill exploration occurring in the waters adjacent to the Canary Islands, the study analyses the expected economic benefits. Integrated qualitative assessment tools are implemented, in particular a multi- criteria assessment is carried out and two scenarios are built. It is interesting how this analysis integrated formal and informal aspects which may be used later for the resolution of the problem or for ways of exploring policy compromises. Mingorance Arnaíz and Barrusao Castillo’s interesting contribution analyses why some European countries have unemployment rates that are higher than others. By utilising a panel data model for the period 1985-2011 in order to know which variables are better to resolve unemployment, they study the role of macroeconomic and institutional variables (labor and product markets regulations) on the unemployment rate in 14 countries of the EU. The empirical results that they find and the conclusions with motived proposals to reduce the unemployment rate are interesting. This is very important given that the unemployment rate is one of the macroeconomic variables that is most affected by business cycles, and its fluctuations, a problem in all countries. In the end they highlight how employment protection legislation, the minimum wage, coordination of wage bargaining, a high employers contribution to social security, and entry barriers, may explain in part the high unemployment rates in some countries. Díaz Pérez and González Morales offer empirical evidence of the profile of the working population in Spain according to gender, quantify the extent to which self- employment or salaried employment is associated with certain characteristics or status (employment status, education level, activity sector, age, marital status) and analyse the situation in 2009. Their research work is particular important in analysing the effect of the economic crisis on the decline suffered by Spain’s working population between 2005 and 2009 and on the significant gender differences in employment status. Finally we would like to remind readers that this issue is the fruit of scientific research work that has been undertaken by numerous researchers of European universities. The articles presented in this issue are the result of a process of rigorous selection, in a scientific sense, carried out both by the Scientific Committee, and by the Editorial Board.
Download or read book Bibliograf a jur dica de Am rica Latina 1810 1965 written by Alberto Villalón-Galdames and published by Editorial Jurídica de Chile. This book was released on 1969 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cuidado infantil familiar Gu a de mantenimiento de registros Octava edici n written by John C. Doe and published by Redleaf Press. This book was released on 2018-08-28 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers everything home-based family child care providers need to keep accurate business records—from tracking income and expenses to working with a tax professional. It includes: More than 1,000 allowable deductions Clarifications on how to calculate the Time-Space percentage Descriptions of new tax laws and relevant court cases An in-depth discussion on how to keep business records organized and current
Download or read book A Guide to the Official Publications of the Other American Republics written by Library of Congress and published by . This book was released on 1945 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to the Official Publications of the Other American Republics written by James Bennett Childs and published by . This book was released on 1948 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Development A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Download or read book Realizing the Abidjan Principles on the Right to Education written by Frank Adamson and published by Edward Elgar Publishing. This book was released on 2021-05-28 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful book analyses the process of the first adoption of guiding human rights principles for education, the Abidjan Principles. It explains the development of the Abidjan Principles, including their articulation of the right to education, the state obligation to provide quality public education, and the role of private actors in education.
Download or read book Glosario internacional para el traductor written by Marina Orellana and published by Editorial Universitaria. This book was released on 2003 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bibliography on Public Administration in Latin America written by Columbus Memorial Library and published by . This book was released on 1954 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Documento de trabajo written by and published by . This book was released on 1995 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Guide to the Official Publications of the Other American Republics Colombia by J B Childs written by Library of Congress and published by . This book was released on 1945 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Annual Legal Bibliography written by Harvard Law School. Library and published by . This book was released on 1980 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bibliographic Series written by Columbus Memorial Library and published by . This book was released on 1933 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt:
