Calcular ISR: Calcular ISR:

Ingresos cobrados $50,000.00

- Deducciones autorizadas $7,500.00 -
= Base gravable $42,500.00 =
- Limite Inferior $26,988.00 -
Excedente $15,512.00
Tasa % 24%
x Impuesto Marginal $3,648.42 x
+ Cuota Fija $4,324.00 +
+ ISR por pagar $7,972.42 +
 Calcular ISR: Calcular ISR:
Ingresos cobrados $50,000.00 Ingresos cobrados
Deduccion ciega + predial $22,500.00 - Deducciones
Base gravable $27,500.00 Tasa %
Limite Inferior $26,988.00 + ISR por pagar
Excedente $512.00
Tasa % 24%
Impuesto Marginal $120.42
Cuota Fija $4,324.00
ISR por pagar $4,444.42
SR:
$50,000.00
$22,500.00
1%
$550.00
 REGIMEN SIMPLIFICADO DE CONFIANZA 2023
1.25% AC.EMPRESARIAL SERVICIOS PROFECIONALES MEDICOS
INGRESO $25,000.00 $25,000.00 $50,000.00
IVA $4,000.00 $4,000.00
RET. ISR $312.50 $312.50 $625.00
RET. IVA $2,666.67
TOTAL $28,687.50 $26,020.83 $49,375.00

Ingresos $43,500.00 1
Tasa 1.10% $1,300.00
ISR a pagar $478.50 $16.25
ISR retenido $138.67
ISR a pagar
ANZA 2023
ARRENDAMIENTO SECTOR PRIMARIO
$100,000.00 $1,000.00
$16,000.00
$1,250.00 $12.50
$10,666.67
$104,083.33 $987.50

2 3 IVA
$3,200.00 $1,800.00 $6,960.00
$40.00 $22.50
$341.33 $192.00
$672.00
 ENERO FEBRERO MARZO
Ingresos del periodo anterior $ 200,000.00 $363,526.00
Ingresos del periodo $200,000.00 $163,526.00 $180,070.00
Total de ingresos (acumulados) $200,000.00 $363,526.00 $543,596.00
Compras y gastos $150,000.00 $142,965.00 $63,800.00
Total gastos (acumulados) $292,965.00 $356,765.00
Base grabable $50,000.00 $70,561.00 $186,831.00
Limite inferior $49,233.01 $62,472.99 $147,699.01
Excedente $766.99 $8,088.01 $39,131.99
Tasa% 0.30 0.24 0.30
Impuesto marginal $230.10 $1,902.30 $11,739.60
Cuota fija $9,236.89 $10,008.24 $27,710.67
Pagos provicionales $0.00 $9,466.99 $2,443.55
ISR retenido $9,466.99 $11,910.54 $39,450.27
ISR a pagar $9,466.99 $2,443.55 $37,006.71
 ABRIL MAYO JUNIO JULIO AGOSTO
$543,596.00 $778,692.00 $977,448.00 $1,245,818.00 $1,503,938.00
$235,096.00 $198,756.00 $268,370.00 $258,120.00 $140,900.00
$778,692.00 $977,448.00 $1,245,818.00 $1,503,938.00 $1,644,838.00
$87,900.00 $37,645.00 $140,354.00 $120,340.00 $150,322.00
$444,665.00 $482,310.00 $622,664.00 $743,004.00 $893,326.00
$334,027.00 $495,138.00 $623,154.00 $760,934.00 $751,512.00
$196,932.01 $469,969.51 $563,963.41 $657,957.31 $393,864.01
$137,094.99 $25,168.49 $59,190.59 $102,976.69 $357,647.99
0.30 0.32 0.32 0.32 0.30
$41,128.50 $8,053.92 $18,940.99 $32,952.54 $107,294.40
$36,947.56 $113,325.85 $135,991.02 $158,656.19 $73,895.12
$37,006.71 $41,069.34 $80,310.42 $74,621.58 $116,987.15
$78,076.06 $121,379.77 $154,932.01 $191,608.73 $181,189.52
$41,069.34 $80,310.42 $74,621.58 $116,987.15 $64,202.37
 SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
$1,644,838.00 $1,679,338.00 $1,697,938.00 $1,706,638.00
$34,500.00 $18,600.00 $8,700.00 $120,890.00
$1,679,338.00 $1,697,938.00 $1,706,638.00 $1,827,528.00
$22,700.00 $5,634.00 $6,730.00 $37,832.00
$916,026.00 $921,660.00 $928,390.00 $966,222.00
$763,312.00 $776,278.00 $778,248.00 $861,306.00
$443,097.01 $492,330.01 $541,563.01 $590,796.00
$320,214.99 $283,947.99 $236,684.99 $270,510.00
0.30 0.30 0.30 0.30
$96,064.50 $85,184.40 $71,005.50 $81,153.00
$83,132.01 $92,368.90 $101,605.79 $110,842.74
$64,202.37 $114,994.14 $62,559.16 $110,052.13
$179,196.51 $177,553.30 $172,611.29 $191,995.74
$114,994.14 $62,559.16 $110,052.13 $81,943.61
 ENERO
Ingresos del periodo $200,000.00
Total de ingresos (acumulados) $200,000.00 $200,000.00
Compras y gastos $150,000.00 $150,000.00
Total gastos (acumulados)
Base grabable $50,000.00 ###
Limite inferior $49,233.01 $49,233.01
Excedente $766.99 ###
Tasa% 0.30 0.30
Impuesto marginal $230.10 -$59,769.90
Cuota fija $9,236.89 $9,236.89
Pagos provicionales $0.00 $0.00
ISR retenido $9,466.99 -$50,533.01
ISR a pagar $9,466.99 -$50,533.01