(Read download) Manual praacute;ctico de sociedades y asociaciones civiles 2016 (Spanish Edition)


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Manual praacute;ctico de sociedades y asociaciones civiles 2016 (Spanish Edition)

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Author : Joseacute; Peacute;rez Chaacute;vez, Raymundo Fol Olguiacute;n
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Description : Actualmente, un nuacute;mero importante de personas morales se encuentran constituidas legalmente como sociedades civiles (SC) o asociaciones civiles (AC), las cuales, dependiendo de las actividades que realizan, tributan en el Tiacute;tulo II (reacute;gimen general) o en el Tiacute;tulo III (personas morales con fines no lucrativos) de la Ley del ISR (LISR). Conscientes de ello, presentamos esta obra que incluye las disposiciones legales y fiscales que deben atender estas personas morales. En el apartado fiscal se tratan de manera separada las disposiciones que deben satisfacer tanto las sociedades y asociaciones que tributan en el Tiacute;tulo II, como aquellas que se encuentran en el Tiacute;tulo III de la LISR; esto permitiraacute; al lector comprender las disposiciones fiscales aplicables a estas sociedades y asociaciones, de acuerdo con el Tiacute;tulo de la citada ley en que se ubiquen.El presente libro tambieacute;n aborda temas relacionados con el impuesto al valor agregado (IVA). Al igual que en el ISR, se hace la separacioacute;n de las disposiciones fiscales que para efectos de dicho impuesto deben observar, tanto las sociedades y asociaciones civiles que pagan sus impuestos conforme al Tiacute;tulo II, como aquellas que se encuentran comprendidas en el Tiacute;tulo III de la LISR.

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