Efecto entre el régimen general y régimen impositivo para microempresas en la empresa Hispanconnex Cia. Ltda., en los años 2019 - 2020

Abstract

The main objective of this research is to analyze the tax and financial effects on the company HISPANCONNEX CIA. LTDA. in the periods 2019 - 2020 as a consequence of the change from the General Regime to the Micro companies Tax Regime. The analysis starts from the description of the most relevant changes in the General Tax Regime Law (LRTI) and its Regulation (RLRTI), to thus get to know the benefits or disadvantages in the application of the two tax regimes, General Regime and Tax Regime for Microenterprises, the methods proposed for the analysis is the inductive - deductive, documentary type research because the information to determine is obtained from the financial statements provided by the company. The creation of the Tax Regime for Microenterprise is generated in the year 2020 and its objective is to create a greater tax culture, at the same time to give a greater relief to its taxpayers before the pandemic originated in this period, the company HISPANCONNEX CIA. LTDA suffers the change and transition period to this regime, determining that one of the biggest impacts is the variation of percentages for the calculation of income tax, as a result of the new way of calculating this tax. According to the analysis carried out in the company HISPANCONNEX, it is concluded that belonging to the General Regime is more favorable since it presents better benefits in accounting, tax and financial aspects, mainly due to the deduction of costs and expenses attributable to the generation of taxable income, with which the taxable base decreases and therefore the tax burden is lower