Estrategia para el manejo de la proporcionalidad del impuesto del IVA que genere rentabilidad a la empresa Ocesa Colombia SAS
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Date
2019-08-07
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Corporación Universitaria Minuto de Dios
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Abstract
"A través de la experiencia adquirida en la compañía OCESA COLOMBIA SAS se quiere generar una estrategia el cual permita que el impuesto del IVA y el prorrateo de las tarifas diferenciales como los son el gravado, exento y excluido nos conlleve a un adecuado manejo para un mayor aprovechamiento del IVA descontable que se presenta en la DIAN.
Este estudio se basó en la observación y evaluación de las situaciones que se presentaban en la empresa para establecer una posible solución, también se basó en un análisis documental que permitió una actualización de la normatividad y así lograr dar pasos firmes al objetivo a llegar.
De acuerdo a este estudio se obtuvo una disminución considerable de la pérdida del IVA descontable y un adecuado control en la facturación el cual permitió que se pudiera realizar la estrategia en su totalidad."
Through the experience acquired in the company OCESA COLOMBIA SAS, we want to generate a strategy which allows the VAT tax and the apportionment of the differential rates such as the taxed, exempt and excluded, leading us to an adequate management for a greater use of the deductible VAT that is presented in the DIAN. This study is based on the observation and evaluation of situations that were presented in the company to establish a possible solution, it was also based on a documentary analysis that allowed an update of the regulations and thus achieve take firm steps to the goal to arrive. According to this study, there was a considerable reduction in the loss of the discountable VAT and an adequate control in the billing which allowed the strategy to be carried out in its entirety
Through the experience acquired in the company OCESA COLOMBIA SAS, we want to generate a strategy which allows the VAT tax and the apportionment of the differential rates such as the taxed, exempt and excluded, leading us to an adequate management for a greater use of the deductible VAT that is presented in the DIAN. This study is based on the observation and evaluation of situations that were presented in the company to establish a possible solution, it was also based on a documentary analysis that allowed an update of the regulations and thus achieve take firm steps to the goal to arrive. According to this study, there was a considerable reduction in the loss of the discountable VAT and an adequate control in the billing which allowed the strategy to be carried out in its entirety
Description
Generar una estrategia para el manejo de la proporcionalidad del impuesto del IVA que permita una mayor rentabilidad a la empresa OCESA COLOMBIA SAS
Keywords
IVA descontable, Gravado, Exento y proporcionalidad, Excluido, Experience, Consolidate, Understanding, Tax reform and tax statute