ASIGNATURA:
CONTABILIDAD AGRARIA TEMA:
S.A.U. Y COPNAS INTEGRANTES: GUSTAVO CANO MARCELO SÁNCHEZ RONALD MARECOS
PROFESOR: ROBERTO ACOSTA
ITA – PARAGUAY AÑO 2016
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INTRODUCCIÓN E %-!"# ,/= ->'!- $'!'!# !',# $- '+,%-!# 5%- /8-&!/ / / /&!''$/$- '$%!"'/-? &#+-"&'/-? /"/"'/? -!"- #!"#. E I+,%-!# / / R-!/ / / A&!''$/$- A"#,-&%/"'/ @IMAGRO $-#+'/$# /!-"'#"+-!-? /&!%/+-!- - - IRAGRO? - &/&%/ $- 8#"+/ ,"-%!/ / !"/ $- $# ,/"+-!"# / !--" - &%-!/? 5%- -!/"-+# $-/""#/$# - -!- !"/9/;# $- '-!'/&'(. P#" % /$# !--+# / S%,-"8'&'- A"#('&/+-!- !' @SAU 3 - C#-8'&'-!- $P"#$%&!''$/$ N/!%"/ $- S%-# @COPNAS? -!%$'/"-+# # &#&-,!#? ,/"/ 5% '"- 3 &(+# - $-9- &/&%/".
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IMPUESTO A LA RENTA DE LAS ACTIVIDADES AGROPECUARIAS EN EL PARAGUAY. (IMAGRO) IMAGRO E / '/ /9"-'/$/? $- I+,%-!# / / R-!/ $- / A&!''$/$- A"#,-&%/"'/ E!- I+,%-!# &#+-( / /,'&/"- - - P/"/%/3 / ,/"!'" $- /# 1.<<7? ,-"# / L-3 N.242104 D- R-#"$-/+'-!# A$+''!"/!'# 3 $- A$-&%/&'( F'&/? +#$'8'&( ,#" &#+,-!# - '!-+/ $- !"'9%!/&'( $- / A&!''$/$- A"#,-&%/"'/? ,#" -# # /+/ - N%-# IMAGRO. E!- %-# IMAGRO? J/ -+,-/$# / "-'" / ,/"!'" $- 1 $- E-"# $- 2007? - $-&'" 5%- $-$- -- /#? - $-9- ,//" $- / +/-"/ 5%- + /$-/!- - ,//" / ->,'&/". A!- 5%- /$/? - '+,#"!/!- !--" - &%-!/ %# %-# &#&-,!#? # %!''/$# - / L-'/&'( /!-"'#" &#+# ,#" E;. K S%,-"8'&'- A"#('&/+-!- !': @SAU? 3 K E C#-8'&'-!- $- P"#$%&!''$/$ N/!%"/ $- S%-#: @COPNAS. A $'8-"-&'/ $- /!-"'#" IMAGRO? - /&!%/? "// / R-!/ R-/? P#!-&'/ # P"-%!/? $- # I+%-9- R%"/-? 3 $- / A&!''$/$- A"#,-&%/"'/ "-/'/$/ $-!"# $- T-""'!#"'# N/&'#/. L# I+%-9- R%"/-? # # '!%/$# 8%-"/ $- / ,/!/ %"9// $- / &'%$/$- 3 ,%-9#? $- /&%-"$# / / &/'8'&/&'( 5%- "-/'/ - S-"'&'# N/&'#/ $- C/!/!"#. E!# # +-$'$# - H-&!"-/.
¿QUE ES LA SAU? E / %+/ $- !#$/ / J-&!"-/ "%"/- 5%- %/ ,-"#/ 8='&/ # ;%"=$'&/ !'-- - &/"&!-" $- ,"#,'-!/"'#? /""-$/!/"'#? !--$#"? %%8"%&!%/"'#? # ,#--$#" / &%/5%'-" !=!%#? "-,"--!/$# ,#" 8"/&&'#- +-#"- # /$3/&-!- # '!%/$/ - $'!'!/ #/ "%"/- $- ,/=.
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E #!"# !"+'# - - !#!/ $- %,-"8'&'- $- !'-""/ "%"/- 5%- %/ ,-"#/ 8='&/ # ;%"=$'&/ ,#-- - %/ +'+/ "-'( @O&&'$-!/ % O"'-!/ - - !-""'!#"'# /&'#/? 3 5%- ,%-$- -" %!''/$# - 8#"+/ -8-&!'/ ,/"/ /&!''$/$- ,-&%/"'/? /"=&#/? "/;-"/? 3 #!"/ /&!''$/$- /"#,-&%/"'/. S- '&%3- $-!"# $- -!- &#&-,!# / "-/ +/"'/- 5%- #"+- / &"'!-"'# $- %# ,#!-&'/ - ->,#!- ,/"/ / #9!-&'( $- ,"#$%&!# ,"'+/"'#? !/- &#+# /""#? 9-""#? 3 #!"#.
¿POR QUE ES IMPORTANTE DETERMINAR LA SAU? P/"/ /9-" ' - -! &#+,"-$'$# - / &/!-#"=/ $- "/ '+%-9-? +-$'/# '+%-9- # ,-5%-# '+%-9-? 3 $-,-$'-$# $- -# ,/"/ -" / /!-"/!'/ 5%- !'-- / # -8-&!# $- ,//" - IMAGRO.
¿QUIEN CALCULA LA SAU? E ,"'&','# / SAU - &/&%/$/ ,#" &/$/ &#!"'9%3-!-? +-$'/!- / ,"--!/&'( $- / D-&/"/&'( %"/$/? - - 8#"+%/"'# ,/"/ - -8-&!#. P/"/ "-/'/" $'&J# &&%#? / -3 # ->'- ' !',# $- /'!-&'/ ,"#8-'#/ 3# -,-&'/? ' 8#!# /!-'!/- % #!"# +-$'# ,"#9/!#"'#? ,-"# - %'-"- / /3%$/ $ ,"#8-'#/-? -,-&'/+-!- - - &/# $- '5%'$/&'( ,#" - '!-+/ ,"-%!#? ,%-!# 5%- - - +'+#? / $'8-"-&'/ $- / SAU - $-!-"+'/!- - - +#!# 8'/ $- '+,%-!# / ,//". C/$/ &#!"'9%3-!- $-&/"/ / J-&!"-/ $- SAU? ,%$'-$# $'&J/ $-&/"/&'(? -" -"'8'&/$/ ,#" / A$+''!"/&'( T"'9%!/"'/? 5%- !'-- ,#!-!/$- ,/"/ ,-$'" % ,-"'!/;-? ' -&%-!"/ /#+/=/ # /+9'-$/$- 5%- "-5%'-"/ / &#!/!/&'( $$'&J/ '8#"+/&'(. E - &/# $- / !--&'/ $- I+%-9- R%"/- ' /&!''$/$ /"#,-&%/"'/: S- $-9- !--" - &%-!/ 5%- # #/+-!- - ,// - IMAGRO ,#" / "-/'/&'( $A&!''$/$- A"#,-&%/"'/? '# 5%- ,#" %/ 8'&&'( $- / L-3? - &#'$-"/ &#+# !/? / !--&'/? ,#-'(? %%8"%&!#? /""-$/+'-!#? # / ,#-'( $- '+%-9-
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"%"/-? / &%/$# - -!# I+%-9-? # - "-/'&- ' !',# $- /&!''$/$ /"#,-&%/"'/. E $-&'" 5%-? ,#" !--" I+%-9- R%"/-? &# # ' T=!%# $- P"#,'-$/$? - /5%'-"? # '+,-+-!- ,#"5%- /%'- - $'# ,/"/ %/"? $-9- '&"'9'"-: L/ P-"#/ F='&/: S' / %,-"8'&'- $- !#$# # I+%-9- %,-"/ / 20 J-&!"-/ $- SAU - / R-'( O"'-!/? # 100 J-&!"-/ - / O&&'$-!/? $-9- ,//" - IMAGRO. L/ P-"#/ %"=$'&/: @S#&'-$/$- $- &%/5%'-" !',# ' !'-- +/ $- %/ %,-"8'&'/"#('&/+-!- !'. G//$-"# 3 A"'&%!#"- ' T'-""/: C#+# #-$/$? - %-# IMAGRO? !/+9' /&// / / /&!''$/$ /"#,-&%/"'/? ' / !--&'/ $- I+%-9-? # &%/ # %&-$=/ - / L-'/&'( /!-"'#". T/ -"=/ - &/# $- %/ ,-"#/ 8='&/ 5%- !-/ &/9-/ $- //$# - I+%-9- F'&/-? $- ,/"!'&%/"- # &/+,# &#+%/-? # % J';# +/3#" $- -$/$ 5%- ,/!-? # !-/ /'+/- - - '+%-9- $- % ,/$"-. P/"/ -!- &/#? / "-/+-!/&'( $',#- &'-"!# ,/"+-!"# 5%- - '$'&/? ' -+9/"# -!# ,/"+-!"# # "'- ,/"/ # ,"#,'-!/"'# $- '+%-9- ' ,/"/ / #&'-$/$-. O!"# &/# - # 5%- - $-9-" '&"'9'" &#+# C#!"'9%3-!- $- IMAGRO: / S' - !'-- + $- 70 &/9-/ $- //$# 9#'#? # + $- *0 &/9-/ $- //$# -5%'#? #.. 9 E &/# 5%- - +-"# $- //$# #'# 3 &/,"'# - % &#;%!# # - 8#"+/ '$''$%/ %,-"- 100 &/9-/. & S' # %9'&/$# - / Z#/ * G"/--"/? ,"#$%&- + $- *0.000 '# $- S#;/ - / R-'( O"'-!/ # + $- 170.000 .? - / "-'( O&&'$-!/. $ S' # %9'&/$# - / Z#/ 2 F'9"/? ,"#$%&- + $- 12.000 '# $- /#$( - / R-'( O"'-!/? # + $- 60.000 .? - / R-'( O&&'$-!/.
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L/ ,-"#/ $-9- '&"'9'"- 3 /9#/" - I+,%-!# / / R-!/ $- / A&!''$/$- A"#,-&%/"'/ @IMAGRO ,#" / #/ !--&'/ $- % I+%-9- R%"/? ' '+,#"!/" 5%- "-/'&- - -/ /&!''$/$ /"#,-&%/"'/ # #. P#" #!"# /$#? /5%-/ ,-"#/ 5%- # '-$# $%-# # ,#--$#"- $- I+%-9- R%"/-? 3 ' -+9/"# "-/'/ / !',# $- /&!''$/$ /"#,-&%/"'/? !/+9' -! /&//$# ,#" -!- '+,%-!#. •
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Actividd!" #$%&!c'$i" '! % &# IMAGRO "i% IRACIS % IRPC: E>'!- /&!''$/$- 5%- ,%-$- -" &/'8'&/$/ &#+# /"#,-&%/"'/? ,-"# / # -8-&!# $- ,/# $- '+,%-!# # # #? &#+# ,#" -;-+,# / &"=/ $-: •
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I%/+-!- / -!/ $- A&!'# $- # E!/9-&'+'-!# A"#,-&%/"'# ,// IRACIS @I+,%-!# / / R-!/ $- / A&!''$/$- C#+-"&'/- I$%!"'/- 3 $S-"'&'# # IRPC @I+,%-!# / / R-!/ $- P-5%-# C#!"'9%3-!-. C#+# ,#" -;-+,# / -!/ $- % T"/&!#". S' -+9/"# / ,-"#/ 8='&/ 5%- --!%/+-!- ,"-!- -"'&'# $- +/5%'/"'/ /"=&#/ / #!"# &#!"'9%3-!- $- IMAGRO? ,%-$- ,//" ,#" $'&J# '"-# - IMAGRO 3 $#&%+-!/" -# -"'&'# &# - &#""-,#$'-!- &#+,"#9/!-.
CLASI*ICACION DE LOS CONTRI+UYENTES DEL IMAGRO E %-# IMAGRO? &/'8'&/ / # C#!"'9%3-!- - !"- &/!-#"=/ 5%- #: L# G"/$- I+%-9-: S# /5%-# 5%- '$''$%/+-!- # - % &#;%!# !'-- %/ S%,-"8'&'- A"#('&/+-!- !' @SAU %,-"'#" # '%/ / *00 J-&!"-/ - / R-'( O"'-!/? # 1.700 J-&!"-/ - / R-'( O&&'$-!/? '&%3-$# - $'&J# &(+,%!# / !#!/'$/$ $- # '+%-9- 5%- ,#-/ - &%/5%'-" &/"&!-" @,"#,'-!/"'#? ,#--$#"? /""-$/!/"'#? -!&.? - &/$/ %/ $- / "-'#- $- ,/=. L# M-$'/# I+%-9-: S# /5%-# 5%- !'-- +-# $- *00 J-&!"-/ - / R-'( O"'-!/ # 1.700 J-&!"-/ - / R-'( O&&'$-!/? %!''/$# # +'+# ,/"+-!"# +-&'#/$# /!-"'#"+-!-. L# ,-5%-# I+%-9-: S# /5%-# ,-"!--&'-!- / ,-"#/ 8='&/? &#$#+''#? %&-'#- '$''/? #&'# &##,-"/!'# 3 #!"/ ,-"#/ 5%- # -/ #&'-$/$- $- '%/ /!%"/-/? 5%- ->,#!- %# # + '+%-9- 5%- - % &#;%!# # %,-"- %/ SAU $- 20 J-&!"-/ - / R-'( O"'-!/ # 100 J-&!"-/ - / R-'( O&&'$-!/. E!# - -&%-!"/ ->#-"/$# $- IMAGRO 3 # $-9- '&"'9'"- &#+# &#!"'9%3-!-. P/"/ $-!-"+'/" / SAU $-9- !#+/"- - !#!/ $- J-&!"-/ 5%- ,#-- - &#!"'9%3-!3 "-!/"- # '%'-!- &#&-,!# 5%- &/$/ &#!"'9%3-!- $-9- '8#"+/" - 8#"+/ 8-J/&'-!-.
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SAU , T%t- d! !ct/$!" 0!%" /$!" % &t" &$ &$%d'cci1. . B#5%- /!%"/- # &%!'/$#. . L/%/ 3 J%+-$/- . A"-/ '-!"- ,"#!-'$/. . R%!/ 3 &/+'# -&'/-. . S-"'$%+9"- $- ,/#. . Á"-/ $-!'/$/ / -"'&'# /+9'-!/-.
O2"!$vci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COPNAS L# !',# $- %-# "-&'9- %/ $-#+'/&'( 5%- -! $/$/ - %/ !/9/ 5%- '&%3- - / L-3 N 2.421? - 9/- / / &%/ - &##&- - =$'&- $- "-!/9''$/$? - / '!%/&'( $- % ,"#,'-$/$? =$'&- 5%- "-&'9- - #+9"- $- C#-8'&'-!- $P"#$%&!''$/$ N/!%"/ $- S%-# @COPNAS.
8ONAS COPNAS RENDIMIENTO Z#/ 1 @G"/-"/ 0?77 / 1?00 1.700 . $- #;/ ,#" H/. Z#/ 2 @F'9"/ 0?*1 / 0?74 600 . $- /#$( ,#" H/. Z#/ * @G//$-"/ $- /!# "-$'+'-!# 0?20 / 0?*0 G//&'/ 70 . ,-# '# Z#/ 4 @G//$-"/ $- "-$'+'-!# +-$'# 0?01 / 0?1< G//&'/ 27 . ,-# '#
R9GIMEN PRESUNTO A$t. ;.< LIQUIDACIÓN. L/ $-!-"+'/&'( $- / R-!/ N-!/ 3 - I+,%-!# '5%'$/$# &#""-,#$'-!- / R'+- P"-%!#? - -8-&!%/" /,'&/$# / '%'-!- 8("+%/: R-!/ N-!/ @RN P"#$%&!''$/$ $- / Z#/ # COPNAS > SAU > P"-&'# P"#+-$'# I+,%-!# L'5%'$/$# RN > 2.7Q L/ P"#$%&!''$/$ $- / Z#/ 5%- &#""-,#$- / C#-8'&'-!- $P"#$%&&'( N/!%"/ $- S%-# @COPNAS 3 # "-$'+'-!# $- # ,"#$%&!# 5%- &'!/ / &#!'%/&'(: Z#/ P"#$%&!# $- / Z#/ P"#$%&!''$/$ $- / Z#/ Z#/ 1 # Z#/ G"//$-"/ S#;/ 1.700 ,#" J-&!"-/ Z#/ 2 # Z#/ $- F'9"/ A#$( 600 ,#" J-&!"-/ Z#/ * # Z#/ G//$-"/ $- /!# "-$'+'-!# G//$# - P'- 70 $ ,-# '# ,#" /!# "-$'+'-!# ,#" J-&!"-/ Z#/ 4 # Z#/ G//$-"/ $- "-$'+'-!# +-$'# G//$# - P'- 27 $- ,-# '# ,#" "-$'+'-!# +-$'# ,#" J-&!"-/ P/"/ !/- -8-&!#? - &#!"'9%3-!- $-9-" %9'&/" - / ,/'/ A->/ / / L-3? - D'!"'!# $#$- - J// %9'&/$# - '+%-9-? / #/ $- ,"#$%&!''$/$ 3 - "-$'+'-!# ,#!-&'/ /'/$#. L/ A$+''!"/&'( T"'9%!/"'/ ,%9'&/" - % ,'/ -9 $+/-"/ -&'/ - '!/$# $- # D'!"'!# 3 % &#""-,#$'-!- Z#/. E 9/- / '8#"+- ,"-,/"/$# ,#" - M''!-"'# $- A"'&%!%"/ 3 G//$-"=/? / S%9-&"-!/"=/ $E!/$# $- T"'9%!/&'( ,%9'&/" - P"-&'# P"#+-$'# $- # ,"#$%&!# -//$# ,/"/ &/$/ Z#/.
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A$t. ;6.< INMUE+LE QUE A+ARCA DI*ERENTES DISTRITOS. E # &/# $- / '5%'$/&'( ,#" - R'+- P"-%!#? ,/"/ $-!-"+'/" - COPNAS $- '+%-9- 5%- /9/"5%- + $- % $'!"'!#? &#""-,#$-" /'/"- - "-$'+'-!# 5%- &#""-,#$/ / &/$/ $'!"'!# - - &%/ -! %9'&/$# - '+%-9-.
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CONCLUSION L# &#!"'9%3-!-? / +#+-!# $- /9#/" % !"'9%!# $-9- -!/" -%"# $- 5%% /&!''$/$- - -&%-!"/ $-&"',!/ &#+# J-&J# --"/$#"- $- '+,%-!#? '-$# -/ / &#$'&'( '- 5%/ #+ $- / /,'&/&'( "-/ $- P"'&','# $- L-/'$/$ T"'9%!/"'/. P'-$"/ /%/" $- !#$# '!-+/ ;%"=$'&# !"'9%!/"'#. S' 9'- - &'-"!# 5%- / +/3#" ,/"!- $- # '"-# $- E!/$# ,"#'-- $- # !"'9%!#? - - &/# $- P/"/%/3 / !"/ $- -#? - #9-"/# $-9- "-,-!/" / ->'-&'/ -/-? '+'!$#- / $-&"'9'" $-!//$/+-!- / J',(!-' 8&!'&/ $- '+,%-!# / -" ->''$# - %/ L-3. E!# #!#"/ -%"'$/$ ,/"/ # &#!"'9%3-!-? 5%'-- # # '&# /8-&!/$#? $/$# 5%- # -# # $-!'/!/"'# $- / #"+/ !"'9%!/"'/. E J-&J# $- 5%- - -!/$# ->';/ - ,/# $- '+,%-!#? !'-- % '+,/&!# - - ,/!"'+#'# $- # &#!"'9%3-!-. L# &#&-,!# 5%- /,"-$'+# #9"- / %,-"8'&'- /"#('&/+-!- !' 3 - &#-8'&'-!- $- ,"#$%&!''$/$ /!%"/ $- %-#? /3%$/ / 5%- # &#!"'9%3-!- &##&/ / 9/- 3 8#"+/ $- &/&%/" % '+,%-!#.
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INDICADORES CRITERIOS PARA LA EVALUACIÓN DEL TRA+A>O ESCRITO 1. E!"-/ - !"/9/;# &#+,-!# 3 - - ,/# -!',%/$# 2. I!"#$%&&'( @&'!/ ->,'&/&'( &#+,-!/ #9"- - !"/9/;# / "-/'/" *. T"/9/;# -'9- @' -""#"- ' !/&J/$%"/ 4. C#!->!# &# !->!# /"'/$# 3 /&!%/'/$# % #!"# +-$'# 7. D-/""## #"$-/$# $- !-+/ 6. R'5%-/ $- '$-/ @"8'&#? '+,-+-!/&'( . C/,/&'$/$ $- =!-' . C#+,"-'( $- !-+/ /'/$# <. U# /,"#,'/$# $- !"+'# !&'&# 10. C#&%'( 3 B'9'#"/8=/
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TOTAL DE PUNTOS
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