CONCEPTO

SUELDO
PREMIO DE ASIST
PREMIO DE PUNTUAL
DESPENSA
BECAS
AHORRO
USMO

TOTAL
9,850.00
985.00
1,477.50
1,280.50
700.00
1,083.50
15,376.50

HRS EXT DOBLES

HRS EXT TRIPLES
DIA DE DESCANSO
DIA FESTIVO
PRIMA DOMINICAL
USMO

L
1
2
3

M
3
4
3

M
4
3
3

EXENTO

1,280.50
700.00
1,083.50
3,064.00

1,969.92
1,477.46
1,313.32
656.66
246.25
21,040.10

J
7
3
0

V
-

S
-

TOT
15
12
9

GRAVADO
9,850.00
985.00
1,477.50

12,312.50

613.80

1,356.12
1,477.46
656.66
328.33
62.11
16,193.17

656.66
328.33
184.14
4,846.93

DOB
7
8
9

TRIP
8
4
0

EXE
7
8
9

GRAV
8
4
0

DOBLES
1 (328.33/8X2)
EXE (328.33/8X2)
2.00 (328.33/8X2)
EXE
(328.33/8X2)
3 (328.33/8X2)

X7=
x8=
x8=
x4=
x9=

574.56
656.64 /2=
656.64
656.64 /2=
738.72

306.9
306.9

TRIPLES
1 (328.33/8x3) x8=
2 (328.33/8x3) x4=

984.96
492.50

DIA DE DESCANSO
2
328.33x200%x2=

1313.32

EXE
1313.28*50%=

656.66

DIA FESTIVO
1
328.33x200%x1=

656.66

656.66x50%=

328.33

PRIMA DOMINICAL
3
328.33x25%= 82.1 x3=

EXE
246.25 61.38x1x3=

184.14

BG
LI
EXE
%
IM
CF
ISR
SUBS
ISR

USMO
ENERO
PTU
PV-AGUIN
12,312.50 16,193.17 14,149.77 12,410.15
10298.36
10298.36
10298.36 10298.36
2,014.14
5,894.81
3,851.41
2,111.79
0.2352
0.2352
0.2352
0.2352
473.73
1,386.46
905.85
496.69
1641.75
1641.75
1641.75
1641.75
2,115.48
3,028.21
2,547.60
2,138.44
0
0
0
0
2,115.48
3,028.21
2,547.60
2,138.44

PTU
I.
II.
III.
V.
IV.

22980
920.7
22059.3/365x30.4=
1837.27+12312.5=
"
"
"
"
22059.3x23.52%=

22059.3
1,837.27
14,149.77
"
"
5,188.35

I.
II.
III.
V.
IV.

ISR PRIMA VAC Y AGUIN

1,172.40
1,172.40
1172.4/365x30.4=
97.65
97.65+12312.5=
12,410.15
"
"
"
"
"
"
1172.4x21.36%=
250.43

ANTIGEDAD
BAJA
31-Jul-12
1-Mar-96
ALTA
30.4.16
CONCEPTO
VACACIONES
PRIMA VAC
AGUIN
FINIQUITO
VAC
AGUIN

CONCEPTO
PRIMA ANTIG
INDEMNIZACION
SEPARACION
LIQUIDACION

TOTAL

EXE

5,909.94
2,462.48
2,093.10
2,872.89
13,338.41

920.70
1,841.40
2,762.10

GRAV
5,909.94
2,462.48
1,172.40
1,031.49
10,576.31

(328.33x18)
(328.33x18)/12*5
(328.33x15)

TOTAL
26,516.16
613.80
30,832.16
124,510.62
4,197.15
186,669.88

EXE

165,726.00 165,726.00

GRAVADO
26,516.16
613.80
30,832.16
41,215.38
4,197.15
20,943.88

A
CONCEPTO
USMO
ENERO
PTU
P.V.-AGUI LIQUID
SUELDO
39,400.00
9850 ISR NETO
8,461.90 3,028.21
5,188.35
250.43 3,620.56
SUPE ACRED SUPE P.E.
-

ISR POR LIQUIDACION

TE=ISR BRUTO=
USMO
LIQUIDACION GRAVADA
VACACIONES
TOTAL DE ING
x TEA

ISR X LIQUID

2,115.48
12,312.50
20,943.88
8,372.42
29,316.30
0.1235
3,620.56

0.171815

USMO
35,560.00

B
SEPT
8,890.00

C
ASIM A SAL
67200
435.65
20160

AGUI

TOTAL
160,900.00
41,145.10
-

PATRON B
CONCEPTO
SUELDO
PREMIO DE ASIST
PREMIO DE PUNTUAL
DESPENSA
BECAS
AHORRO
USMO

TOTAL
8,890.00
1,066.80
1,155.70
889.00
500.00
1,022.35
13,523.85

HRS EXT DOBLES

HRS EXT TRIPLES
DIA DE DESCANSO
DIA FESTIVO
PRIMA DOMINICAL
USMO

L
1
2
2

M
3
2
2

M
2
2
4

J
4
6
1

V
-

S
-

EXENTO

889.00
500.00
1,022.35
2,411.35

1,407.52
1,477.46
1,185.44

444.48

148.18
17,742.45

122.76
3,571.31

TOT
10
12
9

GRAVADO
8,890.00
1,066.80
1,155.70

11,112.50

963.04
1,477.46
592.72
25.42
14,171.14

592.72

DOB
6
6
7

TRIP
4
6
2

EXE
7
8
9

GRAV
3
4
0

DOBLES
1 (296.36/8X2) X6=

444.48

EXE (296.36/8X2) x4=

296.32 /2=

2.00 (296.36/8X2) x6=

EXE

444.48

(296.36/8X2) x6=

444.48 /2=

3 (296.36/8X2) x7=

148.16 /2=

492.50

3 (296.36/8x3) x2=

222.24
2

EXE

296.36x200%x2=

296.36x25%=
AGUINALDO
(296.36x15)/12x5=
I. 1852.25/365x30.4=
II. 1837.27+11112.5=
III.
"
"
V.
"
"
IV. 1852.25x23.52%=

74.08

984.96

2 (296.36/8x3) x4=

PRIMA DOMINICAL

222.24

518.56

EXE
(296.36/8X2) x2=
TRIPLES
1 (296.36/8x3) x8=

DIA DE DESCANSO

148.16

1185.44

1313.28*50%=

592.72

EXE

74.09 x2=

148.18 61.38x1x2=
122.76

1852.25
154.27
11,266.77
"
"
435.65

BG
LI
EXE
%
IM
CF
ISR
SUBS
ISR
SUPE

USMO
SEPTIEMBRE AGUINALDO
11,112.50
14,171.14
11,266.77
10298.36
10298.36
10298.36
814.14
3,872.78
968.41
0.2352
0.2352
0.2352
191.49
910.88
227.77
1641.75
1641.75
1641.75
1,833.24
2,552.63
1,869.52
0
0
0
1,833.24
2,552.63
1,869.52

PATRON C

x
x

5600
12
67200
30%
20160

CONCEPTO
SUELDO
ASIM A SAL
PREM. ASIS
PREM PUNT
DESPENSA
BECAS
AHORRO
H. E. D.
H. E. T.
D. FEST
D. DESC
PRIM DOM
VACAC
PRIMA VAC
AGUIN
PTU
TOTAL
LIQUID

A
49,250.00
985.00
1,477.50
1,280.50
700.00
1,083.50
1,969.92
1,477.46
656.66
1,313.32
246.25
8,372.42
1,172.40
2,872.89
22980
95,837.81
186,669.88

CALCULO ANUAL
ISR X ING ACUM
ING ANUAL GRAV
USMO
ING BASE
LI
EXE
%
IM
CF
ISR
SUPE
ISR NETO

B
44,450.00

1,066.80
1,155.70
889.00
500.00
1,022.35
1,407.52
1,477.46
1,185.44
148.18
53,302.45

TOTAL
EXE
GRAV
- 93,700.00
93,700.00
67200
67200
67200
2,051.80
2,051.80
2,633.20
2,633.20
2,169.50
2,169.50
1,200.00
1,200.00
2,105.85
2,105.85
3,377.44
1,058.28
2,319.16
2,954.91
2,954.91
656.66
656.66
2,498.76
1,249.38
1,249.38
394.43
306.90
87.53
8,372.42
0
8,372.42
1,172.40
920.7
251.70
2,872.89
1841.7
1,031.19
- 22,980.00
920.7 22,059.30
67,200.00 216,340.25
12,429.67 203,910.58
186,669.88 165,726.00
20,943.88

ISR X ING NO ACUM

LIQ GRAV
USMO
ING NO ACUM
Xtea
ISR X ING NO ACUM

203,910.58
12,312.50
216,223.08
123580.21
92,642.87
0.2136
19,788.52
13087.44
32,875.96
0
32,875.96

TEA= ISR BRUTO =

BASE ISR
LIQUIDACION ANUAL
ISR X ING ACUM
ISR X ING NO ACUM
TOTAL ISR
RETENCIONES
ISR A FAVOR

32,875.96
1,311.97
34,187.93
41,145.10
- 6,957.17

32,875.96
216,223.08

0.15204648

20,943.88
12,312.50
8,631.38
0.152
1,311.97

SECCION I

TRIM 1

TRIM 2

TRIM 3

TRIM 4

Ingresos
Personas Fsicas
Personas Morales
Ingresos Activ Empr
Total Ingresos
Ingresos Acumulativos
Deducciones Autorizadas
DEDUCCIONES
SUELDOS Y SALARIOS
SEGURIDAD SOCIAL
TOTAL DE DEDUCCIONES
DEDUCCIONES ACUMUL
Utilidad Fiscal
PTU Pagada
Prdidas
UTILIDAD GRAVABLE
L.I.
EXC
%S/EXC
I.M.
C.F.
ISR
Retencin 10% P.M.
RET ISR INTERESES
ISR a Cargo
Pagos Prov. Anteriores
ISR a Cargo
IDE DEL PERIODO
ISR Neto a Cargo

CREDITO POR SUELDOS

SUELDOS Y SALARIOS GRAVAD
ACUM SUELDOS Y SAL GRAV
FACTOR
CREDITO POR SUELDOS Y SAL

146,500
33,000
657,390
836,890.00
836,890.00

160,650
36,650
825,345
1,022,645.00
1,859,535.00

144,500
30,450
829,568
1,004,518.00
2,864,053.00

156,650
42,630
1,222,925
1,422,205.00
4,286,258.00

55,960
247,872
172,328
40,221

34,680
515,928
194,505
45,398

15,980
458,251
161,949
37,799

23,560
837,528
216,672
50,572

516,381
516,381

790,511
1,306,892

673,979
1,980,871

1,128,332
3,109,203

320,509.00
320,509.00
249,243.49
71,265.51
24%
16,761.65
39,929.04
56,690.69
3,300.00
727.00
52,663.69
52,663.69

4,074
48,589.69

TRIM 1
Y SALARIOS
164,923
164,923
0
28,861.53
TRIM 1

552,643.00
552,643.00
392,841.97
159,801.03
30.00%
47,940.31
73,703.40
121,643.71
6,965.00
1,532.00
113,146.71
52,663.69
60,483.02

4,126
56,357.02

TRIM 2
184,861
349,784
0
61,212.20
TRIM 2

883,182.00
883,182.00
392,841.97
490,340.03
30.00%
147,102.01
73,703.40
220,805.41
10,010.00
2,082.00
208,713.41
113,146.71
95,566.70

4,821
90,745.70

TRIM 3
151,592
501,376
0
87,740.80
TRIM 3

1,177,055.00
1,177,055.00
392,841.97
784,213.03
30.00%
235,263.91
73,703.40
308,967.31
14,273.00
2,521.00
292,173.31
208,713.41
83,459.90

3,341
80,118.90

TRIM 4
202,788
704,164
0
123,228.70
TRIM 4

CRED POR SEG. SOC.

CUOTAS X SEG. SOC
CUOTA OBRERA
ACUM SEG SOC
FACTOR
CRED POR SEG. SOC.

40,221
1,855
38,366

45,398
2,099
43,299

37,799
1,808
35,991

50,572
2,299
48,273

17.50%

17.50%

17.50%

17.50%

6,714.05

7,577.33

6,298.43

8,447.78

142,730.00

15,224.53

FECHA
Jan-00
Jan-07
Feb-08
May-10
Jan-12
Apr-12

TIPO
EDIFICOS
MOBILIARIO
AUTOMVIL
CAMION DE PASAJEROS
MAQUINARIA
COMPUTADORA

MOI
394,200.00
10,200.00
210,000.00
620,000.00
85,000.00
14,400.00

Aug-12 MOTOCICLETA

16,200.00

Oct-12 EQUIPO DE COMPUTO

13,500.00

1.-

273,494.98

/12x3=

2.-

277,858.18

/12x6=

3.-

279,493.41

/12x9=

4.-

283,570.54

/12x12=

MES
12
12
12
12
12
8
4
2

%
5
10
25
25
10
30
10
30

68,373.74
138,929.09
209,620.05
283,570.54

DEPRECIAC
HISTORICA
19710
1020
52500
155000
8500
4320
1620
4050

INPC
ADQUISIC
59.8083
83.8821
87.8803
96.8975
104.284
104.228
105.279
106.278

INPC
UMPMPU
104.378
104.378
104.378
104.378
104.378
105.279
106.278
107

DEPRESIAC
FA
ACTUALIZ
1.7452 34,397.89
1.2443
1,269.19
1.1877 62,354.25
1.0772 166,966.00
1.0009
8,507.65
1.01
4,363.20
1.0094
1,635.23
1.0067
4,077.14

273,494.98
277,858.18
279,493.41
283,570.54

SECCION II

TRIM 1
INGRESOS
ING POR INT
TOTAL DE INGRESSOS
INGRESOS ACUM
DEDUCCIONES PAG
DEDUCC ACUM
MOTOCICLETA
MOBILIARIO
EQUIPO DE COMPUTO
TOTAL DEDUCC ACUM
Utilidad Fiscal
PTU Pagada
Prdidas
UTILIDAD GRAVABLE
L.I.
EXC
%
I.M.
C.F.
ISR
RET ISR INTERESES
ISR a Cargo
Pagos Prov. Anteriores
ISR a Cargo
IDE DEL PERIODO
ISR Neto a Cargo

TRIM 2

TRIM 3

TRIM 4

209,850
6,498

296,950
7,789

221,200
5,112

444,000
6,480

216,348.00
216,348.00

304,739.00
521,087.00

226,312.00
747,399.00

450,480.00
1,197,879.00

139,350
139,350
29,000

159,380
298,730
29,000

70,390
369,120
29,000

390,400
759,520
29,000

12,000

12,000

12,000

168,350

339,730

4,248
414,368

8,495
809,015

47,998.00
47,998.00
30,895.06

181,357.00
181,357.00
124,621.75

333,031.50
333,031.50
294,631.48

388,864.00
388,864.00
249,243.49

17,102.94
21%
3,653.19
3,271.86
6,925.05

56,735.25
24%
13,344.13
19,964.52
33,308.65

38,400.02
30.00%
11,520.01
73,703.40
85,223.41

139,620.51
23.52%
32,838.74
39,929.04
72,767.78

1,100

2,410

3208

4206

5,825.05
5,825.05

2,900
2,925.05

30,898.65
5,825.05
25,073.60

2,550
22,523.60

82,015.41
30,898.65
51,116.76 -

2,870
48,246.76 -

68,561.78
82,015.41
13,453.62

2,775
16,228.62

AUTOMOVIL
1.300,000
2.300,000
3.300,000
4.300,000
MAQUINARIA
1.2.3.4.-

16,200

MOTOCICLETA
1.29000
2.29000
3.29000
4.29000

MOBILIARIO
1.2.3.4.-

12000
12000
12000

EQUIPO DE COMP
1.2.3.4.-

16990 /12x3=
16990 /12x6=

4247.5
8495

TRIM 1
Ingresos
Local Comercial
Personas Fsicas
Personas Morales
Casa Habitacin
Personas Fsicas
ingresos Honor P. F.
ingresos Honor P. M.
Ingresos Activ Empres
Ing. Reg Interm
Total Ingresos
Ingresos Acumulativos

TRIM 2

TRIM 3

TRIM 4

156,500
32,500

165,800
24,900

172,600
24,800

176,500
36,600

2,950
146,500
33,000
657,390
209,850
1,238,690.00
1,238,690.00

3,580
160,650
36,650
825,345
296,950
1,513,875.00
2,752,565.00

3,600
144,500
30,450
829,568
221,200
1,426,718.00
4,179,283.00

4,500
156,650
42,630
1,222,925
444,000
2,083,805.00
6,263,088.00

34,680
515,928
159,380
16,350
3,120
2,111
10,130
6,441
1,310

15,980
458,251
70,390

23,560
837,528
390,400
2,000

749,450.00
1,210,151.00
1,542,414.00
17.50%
269,922.45

Deducciones
Deducciones Autorizadas Cap. II.
Deducciones
Deducciones pagadas
Predial
Impuestos y derechos
Agua
Seguro del inmueble
Mantenimiento
Intereses

55,960
247,872
139,350
4,930
3,230
2,119
6,140
1,100

Total Deducciones
460,701.00
Deducciones Acumulativas 460,701.00
Base IETU
777,989.00
Tasa IETU
17.50%
IETU
136,148.08
Retenciones Honorarios
9,030.00
Retencion de Arrendamiento
5,643.00
Pagos Provisionales Cap. II.
Pagos Provisionales Cap. III.
8,319.72
IETU a Cargo
113,155.36
Pagos Provisionales Anteriores
0
IETU Neto a Cargo
113,155.36

ANUAL DE IETU
Ingresos
6,263,088.00
Deducciones
3,031,754.00
Base
3,231,334.00
Tasa
17.50%
IETU Anual
565,483.45
ISR Anual
369,897.72
IETU a Cargo 1a. Diferencia
195,585.73
Pagos Provisionales Anteriores
352,203.57

17,356.50
10,191.60
19,629.19
222,745.16
113,155.36
109,589.80

3,150
2,218

2,480

6,855
798

6,995
998

557,642.00
1,767,793.00
2,411,490.00
17.50%
422,010.75

1,263,961.00
3,031,754.00
3,231,334.00
17.50%
565,483.45

23,751.00
14,956.80
2,471.30
28,628.08
352,203.57
222,745.16
129,458.41

32,703.30
17,533.20
11,564.30
36,315.61
467,367.03
352,203.57
115,163.47

IETU Neto a Favor

156,617.84

TRIM 1
INGRESOS
Local Comercial
Personas Fsicas
Personas Morales
Casa Habitacin
Personas Fsicas
Total Ingresos
Predial
Deduccin Ciega
Ganancia
Prdidas
Ganancia Neta
L.I.
EXC
%S/EXC
I.M.
C.F.
ISR
Retencin 10% P.M.
ISR Neto a Cargo

TRIM 2

TRIM 3

TRIM 4

156,500
32,500

165,800
24,900

172,600
24,800

2,950

3,580

3,600

191,950.00

194,280.00

4,930

16,350

67,182.50
119,837.50
119,837.50
103,218.01
16,619.49
18%
2,978.21
9,438.60
12,416.81
3,250.00
9,166.81

67,998.00
109,932.00
109,932.00
103,218.01
6,713.99
18%
1,203.15
9,438.60
10,641.75
2,490.00
8,151.75

201,000.00
70,350.00
130,650.00
130,650.00
123,580.21
7,069.79
21%
1,510.11
13,087.44
14,597.55
2,480.00
12,117.55

Anual

176,500 671,400.00
36,600 118,800.00
14,630.00
217,600.00 804,830.00
2,000 23,280.00
76,160.00 281,690.50
139,440.00 499,859.50
139,440.00 499,859.50
123,580.21
15,859.79
21%
3,387.65
13,087.44
16,475.09
54,131.20
3,660.00
11,880.00
12,815.09
42,251.20

4,500

12,672.00

Enajenacin de Bienes Inmuebles

Inmueble 1.
Concepto
Costo Adquisicin
Proporcin Aplicable
Costo Histrico
Disminucin (3*21)
Disminucin Neta
Costo Histrico Neto
FA= abr 12/may 91
Costo Actualizado
Costo Actualizado Neto
Monto Enajenacin
Ganancia
No. Aos Transcurridos
Ganancia Acumulable
L.I.
EXC
%S/EXC
I.M.
C.F.
ISR
No. Aos Transcurridos
ISR Federal
ISR Estatal
ISR Federal Neto

Terreno

ISR Estatal
Ganancia
Tasa
ISR Estatal
ISR Federal
Menor de los dos ISR Estatal Neto

Construccin

210,230.00

210,230.00

16%
32,585.65
32,585.65
7.5235
245,158.14
739,080.61
1,365,500.00
626,419.39
21
29,829.49
5,952.85
23,876.64
6.40%
1,528.11
114.24
1,642.35
20
32,847.00
31,320.97
1,526.03

84%
177,434.12
63%
111,783.50
65,650.62
7.5235
493,922.47

626,419.39
5%
31,320.97
32,847.00
31,320.97

Inmueble 2.
Concepto
Costo Adquisicin
Proporcin Aplicable
Costo Histrico
Disminucin (3*16)
Disminucin Neta
Costo Histrico Neto
FA= oct 12/dic 95
Costo Actualizado
Costo Actualizado Neto
Monto Enajenacin
Ganancia
No. Aos Transcurridos
Ganancia Acumulable

Terreno

Construccin

244,230

244,230

20%
47,624.85
47,624.85
3.5453
168,844.38
535,799.50
1,995,500.00
1,459,700.50
16
91,231.28

82%
199,047.45
48%
95,542.78
103,504.67
3.5453
366,955.12

L.I.
EXC
%S/EXC
I.M.
C.F.
ISR
No. Aos Transcurridos
ISR Federal
ISR Estatal
ISR Federal Neto

88,793.05
2,438.23
16.00%
390.12
7,130.88
7,521.00
16
120,336.00
72,985.02
47,350.98

ISR Estatal
Ganancia
Tasa
ISR Estatal
ISR Federal
Menor de los dos ISR Estatal Neto

1,459,700.50
5%
72,985.02
120,336.00
72,985.02

Enajenacin de Bienes Muebles

Concepto
Costo Adquisicin
Disminucin (3*20), (7*10)
Disminucin Neta
Costo Histrico Neto
FA=OCT12/OCT09, AGO12/MZO05
Costo Actualizado
Monto Enajenacin
Ganancia
Ganancia Neta
Exencin (3*365*61.38)
Ganancia Gravable

Automovil
303,000.00
60%
181,800.00
121,200.00
1.1228
136,083.36 320,930.00
184,846.64
384,564.09
67,211.10
317,352.99

MAQUINARIA
135,440.00
70%
94,808.00
40,632.00
1.3458
54,682.55
254,400.00
199,717.45

Ganancia Gravable Atribuible

No. Aos Transcurridos
Ganancia Acumulable

152,540.59
3
50,846.86

164,812.40
7
23,544.63

Retencin
Monto Enajenacin
Tasa
Retencin ISR

320,930.00
20%
64,186.00

254,400.00
0%
-

303000

F.P.=G.G./GN
0.82522783

Captulo V.
Ingreso
Tasa
Retencin
Ingreso
Deducciones
Avalo
Gastos notariales y de registro
Gastos legales
Impuestos locales y municipales
Exencin (61.38*365*3)
Ganancia

Donacin
Prescripcin Total
219,000.00 254,400.00 473,400.00
20%
20%
0.40
43,800.00
50,880.00
94,680.00
219,000.00

6,375.00
10,635.00
1,200.00
10,933.00
67,211.10
122,645.90

254,400.00

5,000.00
8,395.00
13,450.00
6,120.00
221,435.00

473,400.00
11,375.00
19,030.00
14,650.00
17,053.00
67,211.10
344,080.90

62,108.00

Captulo VI.
Tabla Inversin
4.97%
0.06%
MESES
INVERSION
INTERESES
RETENCION
INV. ADICIONAL CAPITAL FINAL
ENE
1,323,000.00
5,479.43
66.15
4,584.00
1,332,997.28
FEB
1,332,997.28
5,520.83
66.65
4,584.00
1,343,035.46
MAR
1,343,035.46
5,562.41
67.15
4,584.00
1,353,114.71
ABR
1,353,114.71
5,604.15
67.66
4,584.00
1,363,235.20
MAY
1,363,235.20
5,646.07
68.16
4,584.00
1,373,397.11
JUN
1,373,397.11
5,688.15
68.67
4,584.00
1,383,600.59
JUL
1,383,600.59
5,730.41
69.18
4,584.00
1,393,845.82
AGO
1,393,845.82
5,772.84
69.69
4,584.00
1,404,132.98
SEP
1,404,132.98
5,815.45
70.21
4,584.00
1,414,462.22
OCT
1,414,462.22
5,858.23
70.72
4,584.00
1,424,833.73
NOV
1,424,833.73
5,901.19
71.24
4,584.00
1,435,247.67
DIC
1,435,247.67
5,944.32
71.76
4,584.00
1,445,704.23
TOTAL
16,544,902.76
68,523.47
827.25
55,008.00 16,667,606.98
Inters
Ajuste por Inflacin
Saldo Promedio Diario
FAP=(Dic-12/Ene-12)-1
Interes Real Acumulable

68,523.47
1,378,741.90
0.0284

39,156.27
29,367.20

Captulo VII.
Ingresos
Tasa
ISR a Retener

1,420,000.00
21%
298,200.00

Captulo VIII.
Ingresos
Factor
Ingreso Acumulable
Tasa ISR
ISR Retenido

69,850.00
1.4286
99,787.71
30%
29,936.31

Captulo IX.
Ingresos
Tasa ISR
ISR Retenido

43,250.00
30%
12,975.00

Captulo II.
Ingresos
1,197,879.00
Deducciones
809,015.00
Utilidad Fiscal
388,864.00
PTU Pagada
Prdidas Ejercicios Anteriores
Utilidad Gravable
388,864.00
Retencin 10% P.M.
14,273.00
Pagos Provisionales
118,739.10
Captulo III.
Ingresos
Deduccion Ciega
Predial
Ganancia
Prdidas Ejercicios Anteriores
Ganancia Neta
Retencin 10% P.M.
Pagos Provisionales

9A
9C, 9Y
9D, 9G,

9J

38,886.40

804,830.00
281,690.50
23,280.00
499,859.50
0
499,859.50
11,880.00
42,251.20

Captulo IV.
Inmueble 1.
Inmueble 2.
Automovil
Ingresos
1,365,500.00
1,995,500.00
Costo Actualizado
739,080.61 535,799.50
Exencin
Ganancia
829,203.13
818,061.87
Ganancia Acumulable
29,829.49
91,231.28
Ganancia No Acumulable
799,373.64
726,830.59
ISR Federal Neto
1,526.03
47,350.98
ISR Estatal Neto
31,320.97
72,985.02
Retencin
Captulo V.
Ingreso
Deducciones
Exencin (61.38*365*3)
Ganancia
Retencin
Captulo VI.
Ingreso
Inters Real Acumulable
Retencin ISR
Captulo VII.
Ingresos
Captulo VIII.
Ingresos
Ingreso Acumulable

473,400.00
62,108.00
67,211.10
344,080.90
94,680.00

8i
8k
8j
8l

68,523.47 8n
29,367.20 8o
827.25

1,420,000.00 Solo Informar

69,850.00 9u
99,787.71 9w

2b

320,930.00
303,000.00
67211.10
152,540.59
50,846.86
101,693.73
57,800.00

ISR Retenido

29,936.31 9v

Captulo IX.
Ingresos
Impuesto Retenido

43,250.00 9x, 9a1

12,975.00

Captulo I.
Ingresos por Salarios
Ingresos Exentos
Ingresos Gravados
USMO
Ingreso Acumulable

216,340.25
12,429.67
203,910.58
12,312.50

Calculo Anual de ISR

Ingresos No Acumulables Cap. I.
Ingreso por Liquidacin
Exento por Liquidacin
Ingreso Gravable
USMO
216,223.08 Ingreso No Acumulable Cap. I.
8C
TEA
ISR por Ingresos No Acumulables

Captulo II.
Ingresos
1,197,879.00
Deducciones
809,015.00
Utilidad Fiscal
388,864.00
PTU Pagada
Prdidas Ejercicios Anteriores
Utilidad Gravable = Ing Acum Cap II.

388,864.00

Captulo III.
Ingresos
804,830.00 8E
Predial
23,280.00 8K
Deduccin Ciega
281,690.50 8L
Ganancia
499,859.50
Prdidas Ejercicios Anteriores
Ingreso Acumulable Captulo III.

499,859.50 8M

Captulo IV.
Ingreso Acumulable

195,452.27

Captulo V.
Ingresos
473,400.00
Deducciones
62,108.00
Exencin
67,211.10
Ingreso Acumulable Captulo V.

344,080.90

Captulo VI.
Interes Real=Ing Acum Cap. VI.
Captulo VII.
Ingreso
Captulo VIII.
Ingreso Acumulable Cap. VIII.

29,367.20

1,420,000.00 Solo Informar

99,787.71

2B

Captulo IX.
Ingreso Acumulable Cap. IX.
Ingreso Acumulable del Ejercicio
1A, 1C
Deducciones Personales
Gastos mdicos
7,500
Gastos de funeral
22,813
Coleg 1 hijo secund
19,900
Int Real por Cred Hip
24,320
Seguro de Gtos Med
21,200
Donativos
43,200
Ingreso Base
1E
L.I.
EXC
%S/EXC
I.M.
C.F.
ISR
1F, 1I
TEA

43,250.00
1,816,884.66

1D
138,933.00
1,677,951.66
392,841.97
1,285,109.69
30%
385,532.91
73,703.40
459,236.31
27.36%
Cap. I.
Cap. IV.

ISR Ingresos No Acumulables Cap. IV.

Ingresos No Acumulables Cap.1,769,165.73
IV.
TEA Especial Cap. IV.
27.47%
ISR Ingresos No Acumulables Cap.
485,989.83
IV.
Liquidacin Anual
ISR Ingresos Acumulables
459,236.31
ISR Ingresos No Acumulables Cap. I.2,361.55
ISR Ingresos No Acumulables Cap.
485,989.83
IV.
ISR Anual
Retenciones
Captulo I.
41,145.10
Captulo II.
14,273.00
Captulo III.
11,880.00
Captulo IV.
57,800.00
Captulo V.
94,680.00
Captulo VI.
827.25
Captulo VIII.
29,936.31
Captulo IX.
12,975.00
Pagos Provisionales
Captulo II.
118,739.10
Captulo III.
42,251.20
Captulo IV.
48,877.01
Pagos Provisionales Estados
Captulo IV.
ISR Neto a Cargo
Compensacin de IETU
ISR Neto a Pagar

947,587.68 1L

263,516.66 1S, 4A

209,867.31 1R
104,305.99 1Q
369,897.72 2Y, 2AA
149,238.29
220,659.43

1,816,884.66

65,420.00
1,751,464.66
392,841.97
1,358,622.69
30%
407,586.81
73,703.40
481,290.21
27.47%

Factor Para IETU=Ingreso Acum-Ingreso Acum por Salarios/Ingreso Acumulable Ejercicio

Factor IETU
0.8809
ISR Anual
947,587.68
ISR Acreditable en IETU
834,729.99
Compensacin IETU
149,238.29

9Y

67211.10

Mobiliario
Total
254,400.00
3,936,330.00
135,440.00 836,440.11
67,211.10
164,812.40
1,964,618.00
23,544.63
195,452.27
141,267.77
1,769,165.73
48,877.01
104,305.99
57,800.00

8a
8c
8b
8f
8g
8d

UAA740224

186,669.88
165,726.00
20,943.88
12,312.50
8,631.38 8D
27.36%
2,361.55

DECLARASAT
403,010.14
178,155.67
224,854.47

ggastos medicos
funeral
donativos

1J
488,351.37