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menos
menos
menos
SISTEMA IMAN
Total ingresos brutos ordinarios y extraordinarios
Menos: ART 332
Igual
SISTEMA ORDINAR
1 caso
2 caso
69,000,000
60,000,000
3,000,000
1,000,000
4,800,000
0
8,000,000
4,800,000
-
0
2,052,000
3,000,000
0
0
0
47,148,000
55,200,000
26,841
1,757
2.38
26,841
2,057
8.71
26,841
26,841
63,882
1 caso
69,000,000
233,785
2 caso
60,000,000
3,000,000
1,000,000
2,400,000
62,600,000
2,400,000
57,600,000
2,400,000
0
9,390,000
0
2,400,000
-
0
0
3,000,000
0
0
0
0
47,810,000
55,200,000
11,952,500
13,800,000
35,857,500
41,400,000
26,841
1,336
1,090
246
0.19
47
26,841
1,254,154
iman
13,643
27%
3,684
1,622
2,062
26,841
55,335,674
26,841
1,542
1,090
452
0.19
86
26,841
2,307,229
ordinario
13,643
-4,100
9,543
33%
3,149
788
3,937
RANGO SUPERIOR
MENOS
RGA
TARIFA
BASE
MAS UVT ADICIONALES
VR IMPUESTO UVT
26841 UVT
105,678,117 IMP EN PESOS
2,300
26,841
61,734,300
4,700
26,841 126,152,700
10,512,725
392
7,200,000
28.50% S.SOCIAL EMPLEADO INDEPENDIENTE
2,052,000
41,549,868 LIMITE INFERIOR
1
2
3
4
5
6
7
8
9
10
IMAS
IMAS
69,000,000
60,000,000
3,000,000
1,000,000
4,800,000
0
8,000,000
0
0
4,800,000
0
0
0
2,052,000
3,000,000
0
0
0
0
0
0
0
0
0
47,148,000
55,200,000
26,841
1,757
2.43
26,841
26,841
2,057
8.89
26,841
65,224
238,616
1,342
4,831
IMAN
2.38
63,882
69,000,000
60,000,000
3,000,000
1,000,000
2,400,000
62,600,000
2,400,000
57,600,000
2,400,000
0
9,390,000
0
2,400,000
-
0
0
3,000,000
0
0
0
0
47,810,000
55,200,000
11,952,500
13,800,000
35,857,500
41,400,000
26,841
1,336
1,090
246
0.190
47
26,841
26,841
1,542
1,090
452
0
86
26,841
1,254,154
2,307,229
IMAN
8.71
233,785
Los trabajadores por cuenta que desarrolen las actividades econmicas sealadas podrn optar por liq
El clculo del impuesto por Este sistema, NO incluir los ingresos por concepto de Ganancia Ocasiona
art 336 rango:
Menos
O 336 Y 340
$ 37,577,400
Comercio de vehculos
525,000,000
225,000,000
340,000,000
0
0
0
59,850,000
0
0
0
0
25,650,000
0
0
0
0
38,760,000
0
0
0
0
0
0
0
0
0
0
0
0
0
465,150,000
26,841
17,330
4,057
13,273
0.82%
108.84
26,841
199,350,000
26,841
7,427
5,409
2,018
0.82%
16.55
26,841
301,240,000
26,841
11,223
4,549
6,674
0.95%
63.40
26,841
2,921,300
444,170
1,701,833
Valor UVT
26,841
26,841
26,841
26,841
26,841
26,841
RGA desde en $
108,893,937
191,725,263
108,893,937
145,182,969
122,099,709
56,097,690
3,934
4,795
4,549
4,549
4,549
4,303
4,057
4,795
3,934
1,844
26,841
26,841
26,841
26,841
26,841
26,841
26,841
26,841
26,841
26,841
105,592,494
128,702,595
122,099,709
122,099,709
122,099,709
115,496,823
108,893,937
128,702,595
105,592,494
49,494,804
$ 724,707,000
000 UVT.
Minera
700,000,000
0
0
0
56,000,000
0
0
0
0
0
644,000,000
26,841
23,993
4,057
19,936
4.96%
988.83
26,841
26,541,261
% IMAS
1.77%
1.23%
0.82%
0.82%
0.95%
2.17%
Impuesto en $
1,927,423
2,358,221
892,930
1,190,500
1,159,947
1,217,320
2.97%
2.18%
2.77%
2.30%
1.13%
2.93%
4.96%
2.79%
1.55%
6.40%
3,136,097
2,805,717
3,382,162
2,808,293
1,379,727
3,384,057
5,401,139
3,590,802
1,636,684
3,167,667
INGRESOS NETOS
DE CONFORMIDAD CON EL ART 107 EXPENSAS NECESARIAS Y ART. 108 RECONOCIMIENTO DE SAL
DEDUCCIONES DE ACUERDO A LA DEPURACION DEL SIST ORDINARIO
ART 109 DEDUCCION DE CESANTIAS PAGADAS
ART 110 CESANTIAS CONSOLIDADAS
ART 111 PENSIONES DE JUBILACION E INVALIDEZ
ART 112 PROVISION PARA EL PAGO DE FUTURAS PENSIONES.
ART 113 CUOTA DE PROVISION PENSIONAL
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
ART
Gozaran de este benficio los que se coloquen en el mercado por 11 aos, a partir de la fecha de la pte
artculo 56 de la Ley 546 de 1999.
300
301
302
303
304
305
Para todos los efectos, la base gravable del CREE no podr ser inferior al 3% del patrimoni
ltimo da del ao gravable inmediatamente anterior de conformidad con lo previsto en los
tributario.
ART 189 DEPURACION DELA BASE DEL CASLCULO DE DETRMINACION
CO DE TRANSPORTE MASIVO .
ORDINARIA
35,177,451,000
325,997,000
132,000
54,667,000
91,006,000
180,192,000
35,503,448,000
-265,545,000
35,237,903,000
0
0
0
0
0
0
0
0
0
0
0
35,237,903,000
26,149,259,000
7,090,883,000
7,090,883,000
1,997,761,000
%
RENTA
RETENCIONES
SALDO A FAVOR
TARIFA TRIBUTACION
25
499,440,000 CREE
1,231,210,785 RETENCIONES
731,770,785 TOTAL TR.
57%
RENTA
PRESUNTIVA
CREE
35,177,451,000
180,324,000
132,000
0
0
180,192,000
35,357,775,000
-265,545,000
35,092,230,000
132,000
0
0
0
0
0
0
132,000
0
0
0
35,092,098,000
26,149,259,000
1,865,020,000
100,000,000
660,070,000
0
0
0
157,989,000
317,235,000
0
18,375,000
0
34,596,000
0
0
0
0
0
0
233,118,000
0
310,919,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
32,718,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,077,819,000
9
637,003,710
0
1,136,443,710
375,124,000