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Cálculo Del Impuesto Sobre Utilidades, Su Cuadre Contable Financiero En Entidades Cubanas

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  • Evelyn Beatriz Lanza González
  • Jorge Luis Pérez Gutiérrez
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    Abstract

    El Impuesto sobre Utilidades como resultado de la política fiscal en Cuba juega un papel muy importante en la regulación financiera de la economía cubana, en la actualidad su complejidad exige un análisis profundo de la legislación vigente que regula su determinación para el posterior aporte del impuesto al Presupuesto del Estado, teniendo en conocimiento las irregularidades que se presentan en las entidades a la hora de establecer el mismo, es objetivo de esta investigación mostrar los elementos a tener en cuenta para el cálculo correcto del Impuesto sobre Utilidades, así como los cuadres contables financieros, que de este se derivan para determinar y efectuar el aporte de este impuesto al Presupuesto del Estado.

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    File URL: http://www.eumed.net/cursecon/ecolat/cu/2012a/lgpg.html
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    Bibliographic Info

    Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Observatorio de la Economía Latinoamericana.

    Volume (Year): (2012)
    Issue (Month): 170 (July)
    Pages:

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    Handle: RePEc:erv:observ:y:2012:i:170:10

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    Web page: http://www.eumed.net/cursecon/ecolat/

    Related research

    Keywords: Impuesto; Utilidades; Ingresos; Gastos; Base Imponible; Tipo Impositivo; Presupuesto; Cuadres contables financieros.;

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