FORMA EN LA
QUE INGRESA LOS PARAMETROS
Calculo de Impuesto Anual | ||||
Ingreso anual gravable | ||||
Impuesto retenido | ||||
Crédito salario entregado | ||||
Proporción subsidio |
|
(entre 0.5 y 1.0) | ||
Proporción subsidio |
|
(entre 0.5 y 1.0) | ||
Formato del resultado | Tabla Texto | |||
EJEMPLO DEL RESULTADO QUE OBTIENE
Ingreso Gravable | 125,000.00 | |
Impuesto | 24,353.37 | |
Subsidio Acreditable | 6,949.18 | |
Crédito al salario | 1,847.04 | |
RESULTADO ART. 141 | 15,557.15 | 12.45 % |
Impuesto retenido | 12,678.00 | |
Crédito entregado | 0.00 | |
ISPT a favor | 0.00 | |
ISPT a cargo | 2,879.15 |
TABLA ANUAL ART 141 2002 | ||||
Ingreso Gravable | 125,000.00 | |||
Proporción subsidio | 0.8000 | Subsidio cuota fija | 9,203.70 | |
2 x (1 -prop) | 0.4000 | Subsidio i. marginal | 2,378.27 | |
Factor a aplicar | 0.6000 | Subsidio | 11,581.97 | |
Cuota fija | 18,407.70 | Factor x subsidio | 4,632.79 | |
Impuesto marginal | 5,945.67 | Subsidio acreditable | 6,949.18 | |
Impuesto | 24,353.37 | Crédito al salario | 1,847.04 |
TABLA ANUAL ART 141 2002 | ||||
Ingreso Gravable | 125,000.00 | |||
Proporción subsidio | 0.8000 | Subsidio cuota fija | 9,203.70 | |
2 x (1 -prop) | 0.4000 | Subsidio i. marginal | 2,378.27 | |
Factor a aplicar | 0.6000 | Subsidio | 11,581.97 | |
Cuota fija | 18,407.70 | Factor x subsidio | 4,632.79 | |
Impuesto marginal | 5,945.67 | Subsidio acreditable | 6,949.18 | |
Impuesto | 24,353.37 | Crédito al salario | 1,847.04 |
TABLA ANUAL ART 141 2002 | ||||||
Ingreso Gravable | 125,000.00 | Periodo 9 Meses | Periodo 3 Meses | |||
Proporción subsidio | 0.0000 | Subsidio cuota fija | 9,203.70 | 9,203.70 | 9,203.70 | |
2 x (1 -prop) | 0.0000 | Subsidio i. marginal | 2,378.27 | 2,378.27 | 2,378.27 | |
Factor a aplicar | 0.0000 | Subsidio | 11,581.97 | 11,581.97 | 11,581.97 | |
Cuota fija | 18,407.70 | Factor x subsidio | 4,632.79 | 3,474.59 | 1,158.20 | |
Impuesto marginal | 5,945.67 | Subsidio acreditable | 6,949.18 | 5,211.88 | 1,737.29 | |
Impuesto | 24,353.37 | Crédito al salario | 1,847.04 | 1,847.04 | 1,847.04 |
ANUAL | |||
Impuesto | |||
TABLA ANUAL ART 141 2002 | |||
Límite Inferior |
Límite Superior |
Cuota Fija |
Porcentaje Excedente |
0.01 | 5,153.22 | 0.00 | 3.0000 |
5,153.23 | 43,739.22 | 154.56 | 10.0000 |
43,739.23 | 76,867.80 | 4,013.10 | 17.0000 |
76,867.81 | 89,355.48 | 9,645.12 | 25.0000 |
89,355.49 | 106,982.82 | 12,767.04 | 32.0000 |
106,982.83 | 215,769.06 | 18,407.70 | 33.0000 |
215,769.07 | 629,030.10 | 54,307.20 | 34.0000 |
629,030.11 | 1,887,090.48 | 194,815.74 | 35.0000 |
1,887,090.49 | 2,516,120.46 | 635,136.96 | 37.5000 |
2,516,120.47 | 999999999999.00 | 871,023.24 | 40.0000 |
Subsidio | |||
TABLA ANUAL ART 141 2002 | |||
Límite Inferior |
Límite Superior |
Cuota Fija |
Porcentaje Excedente |
0.01 | 5,153.22 | 0.00 | 50.0000 |
5,153.23 | 43,739.22 | 77.22 | 50.0000 |
43,739.23 | 76,867.80 | 2,006.58 | 50.0000 |
76,867.81 | 89,355.48 | 4,822.20 | 50.0000 |
89,355.49 | 106,982.82 | 6,383.46 | 50.0000 |
106,982.83 | 215,769.06 | 9,203.70 | 40.0000 |
215,769.07 | 340,081.74 | 23,563.74 | 30.0000 |
340,081.75 | 431,538.94 | 36,243.54 | 20.0000 |
431,538.95 | 517,844.70 | 42,462.72 | 10.0000 |
517,844.71 | 999999999.00 | 45,396.78 | 0.0000 |
Crédito al Salario | ||
TABLA ANUAL ART 141 2002 | ||
Para Ingresos Desde |
Para Ingresos Hasta |
Crédito al Salario |
0.01 | 18,376.66 | 4,228.14 |
18,376.67 | 27,058.26 | 4,226.34 |
27,058.27 | 27,564.24 | 4,226.34 |
27,564.25 | 36,077.04 | 4,224.12 |
36,077.05 | 36,752.58 | 4,080.18 |
36,752.59 | 39,325.50 | 3,973.02 |
39,325.51 | 46,188.24 | 3,973.02 |
46,188.25 | 49,003.62 | 3,679.86 |
49,003.63 | 55,426.14 | 3,374.82 |
55,426.15 | 64,664.16 | 3,060.72 |
64,664.17 | 73,901.58 | 2,633.88 |
73,901.59 | 76,690.26 | 2,260.50 |
76,690.27 | 99999999999.00 | 1,847.04 |