Informe Contabilidad Uancv 1

Transcript

UNIVERSIDAD ANDINA NESTOR CACERES VELASQUEZ FACULTAD DE CIENCIAS CONTABLES Y FINANCIERAS CARRERA ACADEMICO PROFESIONAL DE CONTABILIDAD INFORME DE PRACTICAS PRE-PROFESIONALES DE REGISTRO DE COMPRA Y VENTAS REALIZADO EN UN ESTUDIO CONTABLE PRESENTADOR POR: BEJAR PACHECO RICHARD KEVIN PUNO – PERU 201 C!"#$"%&! CAPITULO I..................... I............................... ..................... ..................... ..................... ................................................. ...................................... 6 INTRODUCCION................ INTRODUCCION.......................... ..................... ..................... ..................... ..................... .................................... .......................... 6 CAPITULO II................... II.............................. ..................... ..................... ..................... ..................... ...................... ..................... .................. ........7 7 MARCO TEORICO.................. TEORICO............................ ..................... ..................... ..................... ........................................... ................................ 7 2.1. LA EMPRESA...................... EMPRESA................................ ..................... ...................... ..................... ..................... ......................... ..............7 7 2.1.1. CONCEPTO.................. CONCEPTO............................. ..................... ..................... ..................... ................................... ......................... 7 2.1.2. IMPORT IMPORTANCIA.................... ANCIA.............................. ..................... ..................... ........................................ .............................. 7 2.1.3. OBJETIVO DE LA L A EMPRESA............................. EMPRESA............................................................. ................................ 7 2.1.4. CLASIFICACION................. CLASIFICACION........................... ..................... ..................... ..................... ...................... ....................8 .........8 2.2. LA CONTABILIDAD..... CONTABILIDAD................ ...................... ..................... ..................... ......................................... .............................. 11 2.2.1. CONCEPTO DE CONTABILIDAD........ CONTABILIDAD................... ..................... .................................. ........................ 11 2.2.2. IMPORTANCIA IMPORTANCIA DE LA CONTABILIDAD........ CONTABILIDAD............................................11 ....................................11 2.2.3. OBJETIVOS DE LA CONTABILIDAD......... CONTABILIDAD.................... ..................... ..................... ................... ........11 11 2.2.4. CLASIFICACION DE LA CONTABILIDAD......... CONTABILIDAD................... ..................... .......................12 ............12 2.2.5. LA EMPRESA RELACIONADA CON LA CONTABILIDAD...................13 2.2.6. LOS LIBROS CONTABLES.......... CONTABLES..................... ..................... ......................................... ............................... 13 2.2.7. FORMAS DE LLEVADO DE LOS LIBROS Y REGISTROS...................16 2.2.8. LEGALIZACION DE LOS LOS LIBROS DE CONTABILIDAD.............. CONTABILIDAD.................... ........16 ..16 2.2.. PLAZOS PL AZOS PARA LA LEGALIZACION............ LEGALIZACION....................... ..................... ........................... .................16 16 2.2.1!. P"RDIDA O DESTRUCCION DE LIBROS.......................................17 2.2.11. PLAZOS PARA RE#ACER................. RE#ACER............................ ..................... ................................. ....................... 17 2.3. COMPROBANTES DE PAGO.................. AGO............................. ..................... .................................... .......................... 17 2.3.1. TIPOS DE COMPROBANTE DE PAGO............ PAGO............................................. ................................. 17 2.3.2. OTROS DOCUMENTOS.................. DOCUMENTOS............................ ..................... ..................... ...........................18 .................18 2.4. CODIGO TRIBUTARIO.......... TRIBUTARIO.................... ..................... ..................... ..................... ................................. ......................1 1 2.4.1. CONCEPTO DE TRIBUTO.................... TRIBUTO............................... ..................... ..................... ...................... ...........1 1 2.4.2. CLASES DE TRIBUTO............................. TRIBUTO........................................ ....................................... ............................ 2! 2.5. LOS REGIMENES TRIBUTARIOS.......... TRIBUTARIOS..................... ..................... ...................................... ............................ 21 2.5.1. REGIMEN UNICO SIMPLIFICADO $RUS%&.................... $RUS%&............................... .....................21 ..........21 2.5.2. REGIMEN ESPECIAL DEL IMPUESTO A LA RENTA $RER%................24 2.5.3. REGIMEN GENERAL.......... GENERAL..................... ..................... ..................... ....................................... ............................ 26 2.6. D'( )'*+,- ' /,0)+)&....................... /,0)+)&................................. ..................... .................................... ......................... 2 2.7. P',-- ' /,0)+)&.................... /,0)+)&............................... ..................... ..................... ..................... ......................2 ............2 2.8. #-,,- ' /,0)+)&.................... /,0)+)&............................... ..................... ..................... ...................... ...................... ........... 2 2.. E+,)+, -,0*)................... -,0*)............................. ..................... ..................... ..................... .......................... ...............2 2 2.1!. M*................... M*............................. ..................... ...................... ..................... ..................... ..................... ....................... .............2 2 C!"#$"%&! CAPITULO I..................... I............................... ..................... ..................... ..................... ................................................. ...................................... 6 INTRODUCCION................ INTRODUCCION.......................... ..................... ..................... ..................... ..................... .................................... .......................... 6 CAPITULO II................... II.............................. ..................... ..................... ..................... ..................... ...................... ..................... .................. ........7 7 MARCO TEORICO.................. TEORICO............................ ..................... ..................... ..................... ........................................... ................................ 7 2.1. LA EMPRESA...................... EMPRESA................................ ..................... ...................... ..................... ..................... ......................... ..............7 7 2.1.1. CONCEPTO.................. CONCEPTO............................. ..................... ..................... ..................... ................................... ......................... 7 2.1.2. IMPORT IMPORTANCIA.................... ANCIA.............................. ..................... ..................... ........................................ .............................. 7 2.1.3. OBJETIVO DE LA L A EMPRESA............................. EMPRESA............................................................. ................................ 7 2.1.4. CLASIFICACION................. CLASIFICACION........................... ..................... ..................... ..................... ...................... ....................8 .........8 2.2. LA CONTABILIDAD..... CONTABILIDAD................ ...................... ..................... ..................... ......................................... .............................. 11 2.2.1. CONCEPTO DE CONTABILIDAD........ CONTABILIDAD................... ..................... .................................. ........................ 11 2.2.2. IMPORTANCIA IMPORTANCIA DE LA CONTABILIDAD........ CONTABILIDAD............................................11 ....................................11 2.2.3. OBJETIVOS DE LA CONTABILIDAD......... CONTABILIDAD.................... ..................... ..................... ................... ........11 11 2.2.4. CLASIFICACION DE LA CONTABILIDAD......... CONTABILIDAD................... ..................... .......................12 ............12 2.2.5. LA EMPRESA RELACIONADA CON LA CONTABILIDAD...................13 2.2.6. LOS LIBROS CONTABLES.......... CONTABLES..................... ..................... ......................................... ............................... 13 2.2.7. FORMAS DE LLEVADO DE LOS LIBROS Y REGISTROS...................16 2.2.8. LEGALIZACION DE LOS LOS LIBROS DE CONTABILIDAD.............. CONTABILIDAD.................... ........16 ..16 2.2.. PLAZOS PL AZOS PARA LA LEGALIZACION............ LEGALIZACION....................... ..................... ........................... .................16 16 2.2.1!. P"RDIDA O DESTRUCCION DE LIBROS.......................................17 2.2.11. PLAZOS PARA RE#ACER................. RE#ACER............................ ..................... ................................. ....................... 17 2.3. COMPROBANTES DE PAGO.................. AGO............................. ..................... .................................... .......................... 17 2.3.1. TIPOS DE COMPROBANTE DE PAGO............ PAGO............................................. ................................. 17 2.3.2. OTROS DOCUMENTOS.................. DOCUMENTOS............................ ..................... ..................... ...........................18 .................18 2.4. CODIGO TRIBUTARIO.......... TRIBUTARIO.................... ..................... ..................... ..................... ................................. ......................1 1 2.4.1. CONCEPTO DE TRIBUTO.................... TRIBUTO............................... ..................... ..................... ...................... ...........1 1 2.4.2. CLASES DE TRIBUTO............................. TRIBUTO........................................ ....................................... ............................ 2! 2.5. LOS REGIMENES TRIBUTARIOS.......... TRIBUTARIOS..................... ..................... ...................................... ............................ 21 2.5.1. REGIMEN UNICO SIMPLIFICADO $RUS%&.................... $RUS%&............................... .....................21 ..........21 2.5.2. REGIMEN ESPECIAL DEL IMPUESTO A LA RENTA $RER%................24 2.5.3. REGIMEN GENERAL.......... GENERAL..................... ..................... ..................... ....................................... ............................ 26 2.6. D'( )'*+,- ' /,0)+)&....................... /,0)+)&................................. ..................... .................................... ......................... 2 2.7. P',-- ' /,0)+)&.................... /,0)+)&............................... ..................... ..................... ..................... ......................2 ............2 2.8. #-,,- ' /,0)+)&.................... /,0)+)&............................... ..................... ..................... ...................... ...................... ........... 2 2.. E+,)+, -,0*)................... -,0*)............................. ..................... ..................... ..................... .......................... ...............2 2 2.1!. M*................... M*............................. ..................... ...................... ..................... ..................... ..................... ....................... .............2 2 2.11. V*................ V*........................... ..................... ..................... ..................... ............................................... ..................................... 3! 2.12. L-, ''/'9..................... ''/'9............................... ................................................... ......................................... 3! CAPITULO III.................. III............................ ..................... ...................... ..................... ..................... ..................... ..................... ................. ......31 31 MATERIALES MATERIALES Y METODOS................... METODOS............................. ..................... ................................................ ..................................... 31 3.1. MATERIALES MATERIALES UTILIZADOS&................. UTILIZADOS&............................ ..................... ...................................... ............................ 31 3.1.1. C-/,-*+' ' /-.................... /-............................... ...................... ..................... ...................... ............31 31 3.1.2. L,- )-*+('................... )-*+('.............................. ..................... ..................... ...................................31 ........................31 3.1.3. E:/- ;',-.................... ;',-............................... ..................... ..................... ................................. ...................... 32 3.1.4. <+(' ' '),+-,-...................... '),+-,-................................. ..................... ...................................... ............................32 32 3.2. METODOS Y TECNICAS UTILIZADOS....................... UTILIZADOS...................................................32 ............................32 3.2.1. T=)*).................... =)*)............................... ..................... ..................... .............................................. ................................... 32 CAPITULO IV.................... IV............................... ..................... ..................... ..................... ............................................. ................................... 33 RESULT RESULTADOS Y ANALISIS................. ANALISIS............................ ..................... ..................... ........................................ ............................. 33 CAPITULO V.................... V............................... ..................... ..................... ..................... .............................................. .................................... 34 CONCLUSIONES....... CONCLUSIONES.................. ..................... ..................... ..................... ..................... ..................... ................................ ...................... 34 CAPITULO VI.................... VI............................... ..................... ..................... ..................... ............................................. ................................... 35 RECOMENDACIONES......... RECOMENDACIONES................... ..................... ...................... ..................... ..................... ..................... .......................35 .............35 CAPITULO VII................... VII.............................. ..................... ..................... ..................... ............................................. ................................... 36 BIBLIOGRAFIA.......... BIBLIOGRAFIA..................... ..................... ..................... ..................... ..................... ..................... ................................ ...................... 36  AGRADECIMIENTO E'()$*! +% ,),&$.%+%$"#! ,/ CPC L$"%" C!/, R,+!* (!) $/ ,(!! $ +$ 3)%"&, $" +% 4!)+,.%5" &$ $*#&%,"#$6  A),&$7.! #,+3%8" , /!* &!.$"#$* &$ /, U"%9$)*%&,& A"&%", N8*#!) C.$)$* V$/*$7 S3 *$&$ P"!; $ +$ %,)!" $" +% .,+%"! ()!4$*%!",/ , /! /,)! &$ /!* .%".!* ,%//$) $" C%$".%,* C!"#,3/$* ()$*$"#! , 9$*#), .!"*%&$),.%5" $/ ()$*$"#$ %"4!)+$ $" .+(/%+%$"#! , /! $*#,3/$.%&! (!) /, 4,./#,& $" )$/,.%5" , /,* ().#%.,* ()$()!4$*%!",/$* )$4$)$"#$ , /,* /,3!)$* )$,/%7,&,* $" $*#&%! .!"#,3/$6 A .,)! &$/ C6P6C6 LENIN COYLA RAMOS .!" +,#)%./, N? @@; $" /, .,/ #9$ !(!)#"%&,& &$ ,(/%.,) /!* .!"!.%+%$"#!* ,&%)%&!* $" /, "%9$)*%&,&6  A),&$7.! &$ 4!)+, ,"#%.%(,&, /,* *$)$".%,*  )$.!+$"&,.%!"$* $ *$ ($&," >,.$) ,/ ()$*$"#$ %"4!)+$; .!"*%&$),"&! $ $*#" 3,*,&!* $" +%* ()%+$),* $'($)%$".%,* ()!4$*%!",/$*6 CAPITULO I INTRODUCCION E/ ()$*$"#$ %"4!)+$ +$*#), /!* ,/.,".$* &$ +% $'($)%$".%, ()$ ()!4$*%!",/ , /! /,)! &$ $*#!*  +$*$*6 E/ 4%" &$ $*#$ %"4!)+$ $* &$+!*#),) /, %+(!)#,".%, &$/ )!/ .!"#,3/$ $" /,* $+()$*,*;  $*($.4%.,+$"#$; $" /, $+()$*, .!+$).%,/; $ 4!)+," (,)#$ &$/ .)$.%+%$"#! $.!"5+%.! &$ /, )$%5"  $/ (,*6 P!) $//!; /, .!"#,3%/%&,& $* $*$".%,/ $" /,* &$.%*%!"$* $ *$ #!+$" $" /, $+()$*,6 CAPITULO II MARCO TEORICO 2616 LA EMPRESA 261616 CONCEPTO E* ", "%&,& $.!"5+%.!-*!.%,/; %"#$),&, (!) $/$+$"#!* >+,"!*; +,#$)%,/$*  #8."%.!*; $ #%$"$ $/ !3=$#%9! &$ !3#$"$) #%/%&,&$* , #),98* &$ * (,)#%.%(,.%5" $" $/ +$).,&! &$ 3%$"$*  *$)9%.%!*6 P,), $*#!; >,.$ *! &$ /!* 4,.#!)$* ()!&.#%9!* .!" /, 4%",/%&,& &$ !3#$"$) ,",".%,* ! /.)! +$&%,"#$ /, *,#%*4,..%5" &$ "$.$*%&,&$*6 C,),.#$)*#%.,* &$ /, $+()$*, > T%$"$" " 4%" $.!"5+%.! >  A*+$ )$*(!"*,3%/%&,& $.!"5+%.,  *!.%,/ 261626 IMPORTANCIA L, $+()$*, #%$"$ ", $/$9,&, %+(!)#,".%, #,"#! (,), /, *!.%$&,& .!+! (,), $/ $*#,&! (!) /,* *%%$"#$* ),7!"$*: D%*+%"$ $/ &$*$+(/$!; $"$),"&! +,!)$* !(!)#"%&,&$* &$ #),3,=!6 E/ (,! &$ %+($*#!* $"$), %")$*!* ,/ 4%*.!;  .!" $*#!; ($)+%#$ )$,/%7,)  !3),* (3/%.,*6 26166 OBJETIVO DE LA EMPRESA S* !3=$#%9!* ()%".%(,/$* *!": O4)$.$* 3%$"$*  *$)9%.%!* $ &$+,"&, /, (!3/,.%5"6 C!"*$%) /.)! ! 3$"$4%.%! $.!"5+%.!6 E"4)$"#,) .!+! " )$#! /, )$*(!"*,3%/%&,& *!.%,/6 2616@6 CLASIFICACION 2616@616 SEGN SU ACTIVIDAD  A)!($.,)%,*: S!" ,$//,* $ ()!&.$" 3%$"$* ,).!/,*  ($.,)%!* $" ),"&$* .,"#%&,&$*6 S!" /,* $+()$*,* $ ()!(!).%!"," +,#$)%, ()%+, , !#),* %"&*#)%,*; (!) $=$+(/!; ($*.,; ,)%./#),; .,7,; $'(/!#,.%5" &$ 3!*$*; $#.6 E=$+(/!*: ),"=,* ,9.!/,*; (%*..!/,*; %"9$)",&$)!*; >,.%$"&,* &$ ()!&..%5" ,).!/,; ,",&$), %"#$"*%9, &$ 3!9%"!*; $"#)$ !#),*6  M%"$),*: S!" /,* $ #%$"$" .!+! !3=$#%9! ()%".%(,/ /, $'(/!#,.%5" &$ /!* )$.)*!* &$/ *$/!6 E=$+(/!*: $+()$*,* &$ ($#)5/$!*; ,)4$),*; &$ (%$&),* ()$.%!*,*;  &$ !#)!* +%"$),/$*6 E" "$*#), )$%5" $".!"#),+!* /, +%", &$ +)+!/6  I"&*#)%,/$*: S!" /,* $ *$ &$&%.," , #),"*4!)+,) /, +,#$)%, ()%+, $" ()!&.#!* #$)+%",&!*6 S$ &$&%.," , /, ()!&..%5" &$ 3%$"$*; +$&%,"#$ /, #),"*4!)+,.%5" &$ /, +,#$)%, ()%+, , #),98* &$ /!* ()!.$*!* &$ 4,3)%.,.%5"6 E=$+(/!*: 43)%.,* &$ #$/,*; 43)%.,* &$ .,+%*,*; 43)%.,* &$ +$3/$*; 43)%.,* &$ .,/7,&!; 43)%., &$ (/(,*; +$)+$/,&,*  $".)#%&!*6  C!+$).%,/$*: S!" E+()$*,* $ *$ &$&%.," , /, .!+(),  9$"#, &$ ()!&.#!* #$)+%",&!*; #,/$* .!+! ,/+,.$"$*; /%3)$),*; 4,)+,.%,*; *($)+$).,&!*6  D$ *$)9%.%!*: S!" /,* $ 3*.," ()$*#,) " *$)9%.%! (,), *,#%*4,.$) /,* "$.$*%&,&$* &$ /, .!+"%&,&6 E=$+(/!*: S$)9%.%!* $" *,/&; $" $&.,.%5"; #),"*(!)#$; )$.)$,.%5"; *$)9%.%!* (3/%.!*; *$)!*;  !#)!* *$)9%.%!*6 U", $+()$*, &$&%.,&, , /, ,9%,.%5"; " .$"#)! &$ *,/&; ", "%9$)*%&,&; ", 4"$),)%,; ", !&!"#!/!,; $"#)$ !#),*6 2616@626 SEGN LA PROPIEDAD  P)%9,&,*: S!" /,* $+()$*,* $ (,), * .!"*#%#.%5"  4".%!",+%$"#! "$.$*%#," ,(!)#$* &$ ($)*!",* (,)#%./,)$*6  O4%.%,/$* ! P3/%.,*: S!" /,* $+()$*,* $ (,), * 4".%!",+%$"#! )$.%3$" ,(!)#$* &$/ E*#,&!6  D$ $.!"!+, +%'#,: S!" /,* $+()$*,* $ )$.%3$" ,(!)#$* &$ /!* (,)#%./,)$*  &$/ E*#,&!6 2616@66 SEGN SU TAMAO  M%.)!$+()$*,: P!*$$ +$"!* &$ 10 #),3,=,&!)$*6  P$$<, $+()$*,: E* /, $ +,"$=, $*.,*! .,(%#,/6 S .!"#,3%/%&,& $* *$".%//,; .$"#, .!" +$"!* &$ 0 $+(/$,&!* #),3,"&! $" /, $+()$*,  .3)$ ", (,)#$ &$/ +$).,&! /!.,/ ! )$%!",/6  M$&%,", $+()$*,: E" $*#$ #%(! &$ $+()$*, ($&$ !3*$)9,*$ ", +,!) $*($.%,/%7,.%5" &$ /, ()!&..%5" ! #),3,=!; $" .!"*$.$".%, $/ "+$)! &$ $+(/$,&!* $* +,!) $ $/ ,"#$)%!); #%$"$ &$ 0 , 20 $+(/$,&!* /,3!),"&!; /, %"9$)*%5"  /!* )$"&%+%$"#!* !3#$"%&!* , *!" .!"*%&$),3/$*; * %"4!)+,.%5" .!"#,3/$ $* ,+(/%,  * ()!&.#! *!/,+$"#$ //$, ,/ +3%#! ",.%!",/6  G)," $+()$*,: E* /, &$ +,!) !),"%7,.%5"; (!*$$ ($)*!",/ #8."%.!; ()!4$*%!",/  $*($.%,/%7,&! (,), .,&, ,.#%9%&,&; /,* %"9$)*%!"$*  )$"&%+%$"#!* *!" &$ +,!)  .,"#,6 T%$"$ +* &$ 20 $+(/$,&!*;  * ()!&.#! ,3,)., $/ +$).,&! %"#$)",.%!",/6 2616@6@6 DE ACUERDO AL NUMERO DE PROPIETARIOS  I"&%9%&,/$*: S$ &$"!+%"," #,+3%8" $+()$*,* "%#,)%,* ! &$ ()!(%$#,)%! "%.!6 E" $//,*; ,"$ ", ($)*!", $* /, &$<,; /, ,.#%9%&,& &$ /, $+()$*, *$ $'#%$"&$ , +* ($)*!",*; %$"$* ($&$" *$) 4,+%/%,)$* ! $+(/$,&!* (,)#%./,)$*6  U"%($)*!",/$*: E* /, ($)*!", ",#),/ ! =)&%.,; $; )$"%$"&! /,* .,/%&,&$* =)&%.,* (,), $=$).$) $/ .!+$).%!; &$*#%", (,)#$ &$ ** ,.#%9!* (,), ", ! 9,)%,* ,.#%9%&,&$* &$ .,).#$) +$).,"#%/6  S!.%$&,&$*: S!" /,* $+()$*,* &$ ()!(%$&,& &$ &!* ! +* ($)*!",* //,+,&,* *!.%!*6 16 S!.%$&,&$* &$ ($)*!",*:  S!.%$&,& C!/$.#%9,: E*# .!"*#%#%&, (!) &!* ! +* ($)*!",* /!* *!.%!* ($&$" ,(!)#,) &%"$)! ! 3%$"$*;  ** )$*(!"*,3%/%&,& $* %/%+%#,&,  *!/%&,)%,6 L, ),75" *!.%,/ *$ 4!)+, .!" $/ "!+3)$ ! ,($//%&!* &$ "! ! 9,)%!* *!.%!* *$%&! &$ /, $'()$*%5"  C!+(,<,6 S!.%$&,& $" .!+,"&%#, *%+(/$: S$ 4!)+, (!) &!* ! +* ($)*!",*; &$ /,* $ (!) /! +$"!* ", #%$"$ )$*(!"*,3%/%&,& %/%+%#,&, $" /, ),75" *!.%,/ &$3$ 4%),) $/ "!+3)$ ! ,($//%&! &$ /!* *!.%!* $ #%$"$" )$*(!"*,3%/%&,& %/%+%#,&,; *$%&! &$ /, $'()$*%5"  C,6 S6 $" C6 26 S!.%$&,&$* &$ .,(%#,/: S!.%$&,& A"5"%+,: E/ .,(%#,/ ,(!)#,&! $*# )$()$*$"#,&! $" ,..%!"$*6 L, ),75" *!.%,/ *$ 4!)+, .!" $/ "!+3)$ $ .,),.#$)%7, , /, $+()$*,; *$%&! &$ /, $'()$*%5" S6A6 6 S!.%$&,& *%" "%+! &$ /.)!: S!" $"#%&,&$* $ ($)*%$" $'./*%9,+$"#$ 4%"$* *!.%,/$*; ./#),/$*; &$(!)#%9!*  &$ *$)9%.%!*; *%" "%+! &$ /.)!6 B,*$ /$,/ L$ "? 2 /$ $"$),/ &$ *!.%$&,&$* D6 /$ "? 2121 /$ &$ $+()$*, %"&%9%&,/ &$ )$*(!"*,3%/%&,& /%+%#,&,6 2626 LA CONTABILIDAD 262616 CONCEPTO DE CONTABILIDAD L, .!"#,3%/%&,& $* /, .%$".%, ! #8."%., $ $"*$<, , ./,*%4%.,)  )$%*#),)  #!&,* /,* #),"*,..%!"$* 4%",".%$),* &$ " "$!.%! ! $+()$*, (,), ()!(!).%!",)  %"4!)+$* $ *%)9$" &$ 3,*$ (,), /, #!+, &$ &$.%*%!"$* *!3)$ /, ,.#%9%&,&6 E* #,+3%8" " *%*#$+, &$ %"4!)+,.%5"; ., 4%",/%&,& $* !4)$.$) , /!* %"#$)$*,&!* %"4!)+,.%5" $.!"5+%., *!3)$ ", $"#%&,&6 E" $/ ()!.$*! &$ .!+"%.,.%5" (,)#%.%(," /!* $ ()$(,)," /, %"4!)+,.%5"  /!* $ / , #%/%7,"6 262626 IMPORTANCIA DE LA CONTABILIDAD L, .!"#,3%/%&,&; %7* $* $/ $/$+$"#! +* %+(!)#,"#$ $" #!&, $+()$*, ! "$!.%!; (!) .,"#! ($)+%#$ .!"!.$) /, )$,/%&,& $.!"5+%.,  4%",".%$), &$ /, $+()$*,; * $9!/.%5"; ** #$"&$".%,*  /! $ *$ ($&$ $*($),) &$ $//,6 L, .!"#,3%/%&,&; $* *%" &&, /, +$=!) >$)),+%$"#, $ *$ ($&$ #$"$) (,), .!"!.$) , 4!"&! * $+()$*, "! &,)/$ %+(!)#,".%, $* *%+(/$+$"#$ #%),) , /, 3,*), (!*%3%/%&,&$* &$ +$=!),+%$"#! ! >,*#, /, (!*%3%/%&,& &$ &$#$.#,)  4,/$".%,* $ /$! )$*/#, &$+,*%,&! #,)&$ &$#$.#,)/,*6 26266 OBJETIVOS DE LA CONTABILIDAD P)!(!).%!",) %"4!)+,.%5" &$ >$.>!* $.!"5+%.!*; 4%",".%$)!* **.%#,&!* $" ", $+()$*,  !),"%7,.%5"6 R$%*#),) $" 4!)+, ./,),  ()$.%*,; #!&,* /,* !($),.%!"$* &$ %")$*!*  $)$*!*6 P)!(!).%!",); $" .,/%$) +!+$"#!; ", %+,$" ./,), &$ /, *%#,.%5" 4%",".%$), &$/ "$!.%!6 D$#$)+%",) /,* #%/%&,&$* ! (8)&%&,* !3#$"%&,* ,/ 4%",/%7,) $/ .%./! $.!"5+%.!6 2626@6 CLASIFICACION DE LA CONTABILIDAD 2626@616 C!"#,3%/%&,& ()%9,&, S$" /, ,.#%9%&,& *$ ($&$ &%9%&%) $": 2626@61616 C!"#,3%/%&,& .!+$).%,/ E* ,$//, $ *$ &$&%., , /, .!+(),  9$"#, &$ +$).,&$),  *$ $".,), &$ )$%*#),) #!&,* /,* !($),.%!"$* +$).,"#%/$*6 2626@61626 C!"#,3%/%&,& &$ .!*#!* E* ,$//, $ #%$"$ ,(/%.,.%5" $" $/ *$.#!) %"&*#)%,/; &$ *$)9%.%!*  &$ $'#),..%5" +%"$),/ )$%*#), &$ +,"$), #8."%., /!* ()!.$&%+%$"#!*  !($),.%!"$* $ &$#$)+%"," $/ .!*#! &$ /!* ()!&.#!* #$)+%",&!*6 2626@6166 C!"#,3%/%&,& 3,".,)%, E* ,$//, $ #%$"$ )$/,.%5" .!" /, ()$*#,.%5" &$ *$)9%.%!* +!"$#,)%!*  )$%*#), #!&,* /,* !($),.%!"$* &$ .$"#,* $" &$(5*%#!* ! )$#%)!* &$ &%"$)! $ )$,/%7," /!* ./%$"#$*6 Y, *$, &$ .$"#,* .!))%$"#$* ! ,>!))!*; #,+3%8" )$%*#)," /!* .)8&%#!*; %)!* #,"#! ,/ %"#$)%!) ! $'#$)%!); ,* .!+! !#)!* *$)9%.%!* 3,".,)%!*6 2626@616@6 C!"#,3%/%&,& >!#$/$), S$ )$/,.%!", .!" $/ .,+(! T)*#%.! (!) /! $ )$%*#),  .!"#)!/, #!&,* /,* !($),.%!"$* &$ $*#!* $*#,3/$.%+%$"#!*6 2626@6166 C!"#,3%/%&,& &$ *$)9%.%!* S!" #!&,* ,$//,* $ ()$*$"#," *$)9%.%! .!+! #),"*(!)#$; *,/&; $&.,.%5"; ()!4$*%!",/$*; $#.6 2626@626 C!"#,3%/%&,& 3$)",+$"#,/6 R$%*#),; ./,*%4%.,; .!"#)!/,; ,",/%7, $ %"#$)()$#, #!&,* /,* !($),.%!"$* &$ /,* $"#%&,&$* &$ &$)$.>! (3/%.!  , /, 9$7 ($)+%#$ #!+,) &$.%*%!"$* $" +,#$)%, 4%*.,/; ()$*($*#,)%,; ,&+%"%*#),#%9,; $.!"5+%.,  4%",".%$),6 26266 LA EMPRESA RELACIONADA CON LA CONTABILIDAD L, .!"#,3%/%&,& *)$ .!+! )$*($*#, , /, "$.$*%&,& &$ //$9,) " .!"#)!/ 4%",".%$)! &$ /, $+()$*,; ($* $*#, ()!(!).%!", /, %"4!)+,.%5" *4%.%$"#$ *!3)$ $/ &$*$"9!/9%+%$"#!; $*#%5"  &$*,))!//! $.!"5+%.!  4%",".%$)!; /! .,/ /$ ($)+%#$ , /!* $)$"#$*  ,&+%"%*#),&!)$* #!+,) /,* &$.%*%!"$* .!))$*(!"&%$"#$* (,), /, .!"*$..%5" &$ /!* !3=$#%9!* &$ /, !),"%7,.%5"  " +,"$=! 5(#%+! &$ /!* )$.)*!* &$ /, 4%)+,6 L, .!"#,3%/%&,& 4%",".%$), /$ ($)+%#$ , .,/%$) #%(! &$ $+()$*, !3#$"$) $" .,/%$) +!+$"#! ", %"4!)+,.%5" ./,),  !)&$",&, &$/ &$*$"9!/9%+%$"#! $.!"5+%.!  4%",".%$)! &$ /, $+()$*,; $/ $*#,3/$.$) $" #8)+%"!* +!"$#,)%!*; /, .,"#, &$ /!* 3%$"$*; &$ /!* &$)$.>!*; &$ /,* !3/%,.%!"$*; &$/ .,(%#,/  #!&!* /!* )$.)*!* &$ /, $+()$*,; //$9,) " .!"#)!/ &$ #!&!* /!* %")$*!*  /!* $)$*!*; 4,.%/%#,) /, (/,"$,.%5"  ()$9$) *%#,.%!"$* 4#),*; &$#$)+%",) /,* #%/%&,&$* ! (8)&%&,* ,/ 4%",/%7,) $/ .%./! .!"#,3/$  *$)9%) &$ 4$"#$ &$ %"4!)+,.%5" ,"#$ #$).$)!*6 26266 LOS LIBROS CONTABLES E* $/ ()!.$*! &$ #!+,) 9,/!)$* $'%*#$"#$* $" /!* *!(!)#$* .!"#,3/$* $ **#$"#," /, )$,/%7,.%5" &$ /!* >$.>!* $.!"5+%.!*; $ *%)9$" .!+! 4$"#$ ()%".%(,/ (,), $/,3!),) /!* $*#,&!* 4%",".%$)!*6 E/ )$%*#)! $* !)&$",&! .)!"!/5%.,+$"#$  &$ ,.$)&! ,/ ()%".%(%! &$ /,* "!)+,* &$ .!"#,3%/%&,&; $* !3/%,#!)%! $/ //$9,&! &$ /!* /%3)!* .!"#,3/$*6 2626616 L%3)! &%,)%! P!) +$&%! &$/ /%3)! &%,)%! *$ &$+$*#), ./,),+$"#$ $/ +$.,"%*+! &$ /, .%$".%, &$ /, (,)#%&, &!3/$; (!)$ .,&, !($),.%5" )$%*#),&, $" $*#$ /%3)! .!"*#, &$ " &83%#!  &$ " .)8&%#!6 E* $/ /%3)! !3/%,#!)%! ()%".%(,/ &$ 4!/%,.%5" *%+(/$ $" $/ $ ,"!#, /,* !($),.%!"$* +$).,"#%/$* $ *$ $4$.#, $" /, $+()$*, &, , &, $" 4!)+, .)!"!/5%.,6 2626626 L%3)! +,!)  E* $/ /%3)! $ #%$"$ (!) !3=$#! /, ./,*%4%.,.%5" &$ /,* .$"#,* &$&!),*  ,.)$$&!),* $ ()!9%$"$" &$/ /%3)! &%,)%!; .!"*%&$)"&!*$ .!+! &$ $*, 4!)+, .!+! " ./,*%4%.,&!) &$ .$"#,* $ , +,"$), &$ 4%.>$)! ,"!#, (!) *$(,),&! /!* 9,/!)$* $ )$()$*$"#," /!* +!9%+%$"#!* &$ .,&, .$"#,6 262666 L%3)! &$ %"9$"#,)%!  3,/,".$* E* " /%3)! ()%".%(,/  !3/%,#!)%! &$ 4!/%,.%5" *%+(/$; $" $/ $ *$ )$%*#)," /!* ,.#%9!*; (,*%9!*  (,#)%+!"%! $ #%$"$ /, $+()$*,6 L, 4%",/%&,& &$ $*#$ /%3)! $* +!*#),) /, *%#,.%5" $.!"5+%., &$ /, $+()$*,6 26266@6 P/,"%//,* &$ )$+"$),.%!"$* E* " /%3)! ,'%/%,) #%/%7,&! (!) $+()$*,* ()%9,&,*  (3/%.,*; &!"&$ *$ )$%*#), , /!* #),3,=,&!)$* $ *$ $".$"#)," *=$#!* ,/ )8%+$" /,3!),/6 C!"#$"%&! &$ /, (/,"%//, D,#!* ($)*!",/$* &$/ #),3,=,&!)  D$#,//$ )$/,.%!",&! , /,* )$+"$),.%!"$* ,3!",&,* ,/ #),3,=,&!)  S%*#$+,* ()!9%*%!",/$*; .!#,* *%"&%.,/$*; &$*.$"#!* ,#!)%7,&!*  5)&$"$* &$/ (!&$) =&%.%,/6 262666 L%3)! .,=,  3,".!* S$ )$%*#), /,* !($),.%!"$* $ )$,/%7, /, $+()$*, $" $4$.#%9!; $4$.#"&!*$ " .%$))$ .,&, 4%" &$ +$*; .$"#),/%7"&!*$ /$! ,/ /%3)! &%,)%!6 26266 R$%*#)! &$ 9$"#,* $ %")$*!* E* " /%3)! ,'%/%,) $" $/ $ *$ ,"!#," $" !)&$" .)!"!/5%.!  .!))$/,#%9! /!* .!+()!3,"#$* &$ (,!* $+%#%&!* (!) /,* $+()$*,*6 E*#$ )$%*#)! *)$ .!+! ", "$.$*%&,& (,), )$%*#),)  .!"*!/%&,) $" " *!/! /%3)!; /,* 9$"#,* $ $4$.#, /, $+()$*,6 E/ )$%*#)! &$ 9$"#,* .!"#%$"$ /, *%%$"#$ %"4!)+,.%5" F$.>, &$ $+%*%5" &$/ .!+()!3,"#$ T%(! &$ &!.+$"#! &$ ,.$)&! , ./,*%4%.,.%5" $ ,()$3, SUNAT R,75" *!.%,/ N+$)! &$/ RUC B,*$ %+(!"%3/$ &$ /, !($),.%5" I+($*#! $"$),/ , /,* 9$"#,* I+(!)#$ #!#,/ 26266 R$%*#)! &$ .!+(),* E* " /%3)! ,'%/%,) !3/%,#!)%! &$ 4!/%,.%5" &!3/$ $ #%$"$ .!+! " 4%" .!"#)!/,)  /!* 3%$"$*  *$)9%.%!* $ *$ ,&%$)$" ,* .!+! &$#$)+%",) $/ .)8&%#! 4%*.,/ , $ #9%$)!" /,)6 E/ )$%*#)! &$ .!+(),*; .!"#$"&) /, *%%$"#$ %"4!)+,.%5": F$.>, &$ $+%*%5" &$/ .!+()!3,"#$ T%(! &$ &!.+$"#! &$ ,.$)&! , ./,*%4%.,.%5" $ ,()$3, SUNAT R,75" *!.%,/ N+$)! &$/ RUC V,/!) &$ /,* ,&%*%.%!"$* "! ),9,&,* M!"#! &$/ %+($*#! *$/$.#%9! ,/ .!"*+! B,*$ %+(!"%3/$ &$ /, !($),.%5" I+($*#! $"$),/ , /,* 9$"#,* I+(!)#$ #!#,/ L,* "!#,* &$ .)8&%#!  &83%#! )$.%3%&,* ,* .!+! /!* &!.+$"#!* $ +!&%4%.," $/ 9,/!) &$ /,* !($),.%!"$* &$3$)" *$) ,"!#,&,* $" $/ )$%*#)! &$ .!+(),*6 262666 L%3)! &$ )$#$".%!"$* E* " /%3)! ,'%/%,) $+%"$"#$+$"#$ #)%3#,)%! $" $ *$ ,"!#," /!* (,!* (!) /,* )$"#,* $" /!* %".%*!* $  4; ,* .!+! $" $*#$ /%3)! **#$"#, $/ ,*#! (,), $4$.#!* &$/ %+($*#! , /, )$"#,6 262666 R$%*#)! &$ ,.#%9!* 4%=!* ! )$%*#)! &$ .!*#!* $ %"9$"#,)%! ($)+,"$"#$ E* " /%3)! ,'%/%,) .)$,&! (,), $4$.#!* &$ ,&,) ,/ .!"#)!/ #)%3#,)%!; $/ $ *$ )$%*#), /!* ,.#%9!* 4%=!* &$ ", $+()$*,; .!"*%",&! $/ .!*#! &$ ,&%*%.%5"; * &$()$.%,.%5" $"#)$ !#)!*6 26266 FORMAS DE LLEVADO DE LOS LIBROS Y REGISTROS L!* /%3)!*  )$%*#)!* $ *$ $".$"#)," !3/%,&!* , //$9,) &$3$)": C!"#,) .!" &,#!* &$ .,3$.$), C!"#$"$) $/ )$%*#)! &$ /,* !($),.%!"$* I"./%) /!* )$%*#)!*  ,*%$"#!* &$ ,=*#$ C!"#$"$) /!* 4!/%!* !)%%",/$* 26266 LEGALIZACION DE LOS LIBROS DE CONTABILIDAD L!* /%3)!*  )$%*#)!* &$3$)" *$) /$,/%7,&!* ,"#$* &$ * *!; %"./*! .,"&! *$," //$9,&!* $" >!=,* *$/#,* ! .!"#%",*6 P,), /, /$,/%7,.%5" &$/ *$"&!  *%%$"#$* /%3)!*  )$%*#)!* &$ ", +%*+, &$"!+%",.%5"; *$ &$3$) #$"$) $" .$"#,: S$ &$3$) .!"./%) $ *$ >, .!"./%&! .!" $/ ,"#$)%!)6 S$ &$3$) ()$*$"#,) $/ /#%+! 4!/%! /$,/%7,&! (!) "!#,)%! &$/ /%3)! ! )$%*#)! ,"#$)%!)6 T),#"&!*$ &$/ /%3)! &$ (/,"%//,*; /, /$,/%7,.%5" *$ )$%) (!) /! &%*($*#! $" $/ &$.)$#! *()$+! N? 001--TR  "!)+,* +!&%4%.,#!)%,*6 26266 PLAZOS PARA LA LEGALIZACION L%3)!* &$ %"9$"#,)%!  3,/,".$*; /%3)! &%,)%!; /%3)! +,!); &$3$)" *$)  /$,/%7,&!* &$"#)! &$ /!* #)$* +$*$* ! 0 &,* &$ /, ,($)#), &$/ "$!.%!; )$*!/.%5" &$ /, *($)%"#$"&$".%, N? 0-1-SUNAT; /!* /%3)!* &$ )$%*#)!* &$ .!+(),*; )$%*#)! &$ 9$"#,*  $/ /%3)! .,=, &$3$)" *$) /$,/%7,&!* &$"#)! &$ /!* &%$7 10 &,* >3%/$*; &%.>! (/,7! *$) .!"#,&! &$*&$ $/ ()%+$) &%, >3%/ &$/ +$* *%%$"#$6 2626106 PRDIDA O DESTRUCCION DE LIBROS T),#"&!*$ &$ /%3)!*  )$%*#)!* ($)&%&!* ! &$*#)%&!* (!) *%"%$*#)!; ,*,/#!  !#)!*; *$ &$3$) ()$*$"#,) /, .!+"%.,.%5" $ *$ >, $*#,3/$.%&! (,), $*#$ $4$.#!6 C!+"%.,) #,/ >$.>! , /, SUNAT &$"#)! &$/ (/,7! &$ 1 &,* >3%/$* $*#,3/$.%&! $" $/ .5&%! #)%3#,)%!6 L, .!+"%.,.%5" &$3$) .!"#$"$) $/ &$#,//$ &$ /!* /%3)!* ! )$%*#)!*; $/ ($)%!&! #)%3#,)%! ! $=$).%.%! ,/ $ .!))$*(!"&$" $*#!*; $/ "+$)! &$ /$,/%7,.%5"; ,&$+* &$ /!* ,($//%&!*  "!+3)$* &$/ "!#,)%! $ $4$.#5 /, /$,/%7,.%5"6 2626116 PLAZOS PARA REHACER E/ &$&!) #)%3#,)%! #$"&) " (/,7! &$ *$*$"#, 0 &,* .,/$"&,)%! (,), )$>,.$) /!* /%3)!*  )$%*#)!*6 S% $/ &$&!) #)%3#,)%! )$%$)$ " (/,7! +,!) (,), )$>,.$) /!* /%3)!*  )$%*#)!*; /, SUNAT !#!), /, ()!))!, .!))$*(!"&%$"#$; ()$9%, $9,/,.%5"6 L!* (/,7!* *$ .!+(#,)," , (,)#%) &$/ &, *%%$"#$ &$ !.))%&! /!* >$.>!*6 266 COMPROBANTES DE PAGO L!* .!+()!3,"#$* &$ (,! *!" &$4%"%&!* (!) $/ R$/,+$"#! &$ C!+()!3,"#$* &$ P,!; ,()!3,&! (!) )$*!/.%5" &$ *($)%"#$"&$".%, N?-SUNAT; .!+! &!.+$"#!* $ ,.)$&%#," /, #),"*4$)$".%, &$ 3%$"$*; /, $"#)$, $" *! ! /, ()$*#,.%5" &$ *$)9%.%!*6 26616 TIPOS DE COMPROBANTE DE PAGO E'%*#$" &%*#%"#!* #%(!* &$ .!+()!3,"#$* &$ (,!; &$($"&%$"&! &$ /, ,.#%9%&,& $ *$ )$,/%7,6 2661616 F,.#), S$ $+%#$ .,"&! $/ ./%$"#$ #%$"$ RUC  %$)$ **#$"#,) ,*#! ! .!*#! (,), $4$.#!* #)%3#,)%!*  #%/%7,) $/ .)8&%#! 4%*.,/6 2661626 R$.%3! (!) >!"!),)%!* S$ $+%#$ (!) /, ()$*#,.%5" &$ *$)9%.%!* $ $"$)," )$"#,* &$ .,)#, .,#$!),; &$)%9,&!* &$/ $=$).%.%! %"&%9%&,/ &$ .,/%$) ()!4$*%5"; ,)#$  !4% .%!6 266166 B!/$#, &$ 9$"#, S$ $+%#$" $" !($),.%!"$* .!" .!"*+%&!)$* 4%",/$* ! (!) *=$#!* &$/ RUS6 N! ($)+%#$" $=$).$) &$)$.>! , .)8&%#! 4%*.,/ "% **#$"#,) ,*#! ! .!*#!; *,/9! .,*!* $*($.4%.!*6 26616@6 T%.$#* ! .%"#,* $+%#%&,* (!) +,%",* S$ $+%#$" $" !($),.%!"$* .!" .!"*+%&!)$* 4%",/$* ! (!) *=$#!* &$/ RUS6 N! ($)+%#$" $=$).$) &$)$.>! , .)8&%#! 4%*.,/ "% **#$"#,) ,*#! ! .!*#!; *,/9! .,*!* $*($.4%.!*6 266166 L%%&,.%!"$* &$ .!+(), E*#,* *!" $+%#%&,* (!) $/ .!+(),&!) )$*($.#! &$ /,* ,&%*%.%!"$* $ $4$.#," , ($)*!",* ",#),/$* $ "! #%$"$" RUC  $ *$ &$&%.," , &$#$)+%",&,* ,.#%9%&,&$* &$ ()!&..%5"  ,.!(%!6 266166 D!.+$"#!* ,#!)%7,&!* S$ $+%#$" $" .,*!* #,',#%9!*: 3!/$#!* &$ #),"*(!)#$ ,8)$!; &!.+$"#!* $+%#%&!* (!) AFP  EPS; )$.%3!* (!) *$)9%.%!* (3/%.!*; $#.6 26626 OTROS DOCUMENTOS 2662616 G, &$ )$+%*%5" &$/ #),"*(!)#%*#, E* $/ &!.+$"#! $ $+%#$ $/ #),"*(!)#%*#, (,), **#$"#,) $/ #),*/,&! &$ 3%$"$* , *!/%.%#& &$ #$).$)!*6 S $+%*%5" *$ $4$.#, ,"#$* &$ %"%.%,) $/ #),*/,&! &$ 3%$"$*; (!) .,&, )$+%#$"#$  (!) .,&, "%&,& &$ #),"*(!)#$6 T,+3%8" *$ $+%#%) /, , &$ )$+%*%5" &$/ #),"*(!)#%*#, .,"&! *$ *3.!"#),#$ $/ *$)9%.%!; (,), /! .,/ *$ &$3$) *$<,/,) /!* &,#!* &$ /, $+()$*, *3.!"#),#,"#$ RUC; "!+3)$  ,($//%&! ! ),75" *!.%,/6 2662626 G, &$ )$+%*%5" &$/ )$+%#$"#$ E* $/ &!.+$"#! $ $+%#$ $/ )$+%#$"#$ (,), **#$"#,) $/ #),*/,&! &$ 3%$"$* .!" +!#%9! &$ * .!+(), ! 9$"#,  /, ()$*#,.%5" &$ *$)9%.%!* $ %"9!/.)," ! "! /, #),"*4!)+,.%5" &$ 3%$"$*; .$*%5" $" *!; .!"*%",.%!"$*  )$+%*%!"$* $"#)$ $*#,3/$.%+%$"#!* &$ ", +%*+, $+()$*,  !#)!*6 266266 N!#,* &$ &$3%#! E* $+%#%&, (,), )$.($),) .!*#!* ! ,*#!* %".))%&!* .!" (!*#$)%!)%&,& , /, $+%*%5" &$ /, 4,.#), ! 3!/$#, &$ 9$"#,6 E'.$(.%!",/+$"#$; $* $+%#%&, (!) $/ ,&%)%$"#$ ! *,)%! (,), **#$"#,)  ($",/%&,&$* (!) $/ %".+(/%+%$"#! .!"#),.#,/ &$/ ()!9$$&!)6 S!/! ($&$ $+%#%)*$ ,/ +%*+! ,&%)%$"#$ ! *,)%!; (,), +!&%4%.,)  C!+()!3,"#$* &$ (,! ()$9%!*6 26626@6 N!#,* &$ .)8&%#! E* $+%#%&, .!" +!#%9! &$ ,"/,.%!"$*; &$*.$"#!* ! 3!"%4%.,.%!"$*; &$9!/.%!"$*  !#)!*6 D$3$" .!"#$"$) /!* +%*+!* )$%*%#!*  .,),.#$)*#%.,* $ /!* .!+()!3,"#$* &$ (,! $ +!&%4%.,"6 S!/! ($&$" $+%#%)*$ ,/ +%*+! ,&%)%$"#$ ! *,)%!; (,), +!&%4%.,)  C!+()!3,"#$ &$ (,! ()$9%!6 E" $/ .,*! &$ &$*.$"#!* ! 3!"%4%.,.%!"$*; *!/! (!&)" +!&%4%.,) .!+()!3,"#$ &$ (,! $ !#!)$" &$)$.>! , .)8&%#! 4%*.,/ ! **#$"#$" ,*#! ! .!*#! (,), $4$.#! #)%3#,)%!6 26@6 CODIGO TRIBUTARIO 26@616 CONCEPTO DE TRIBUTO S!" /,* ()$*#,.%!"$* ($."%,)%,*;  $'.$(.%!",/+$"#$ $" $*($.%$; $ $*#,3/$.%&,* (!) /, /$ &$3$" *$) .+(/%&,* (!) /!* &$&!)$* #)%3#,)%!* , 4,9!)  &$ /!* $"#$* (3/%.!* (,), $/ .+(/%+%$"#! &$ ** 4%"$*;  $ "! .!"*#%#, *,".%5" (!) ,.#! %/.%#!6 T)%3#! *!" /,* ()$*#,.%!"$* &$ &%"$)! $ $/ $*#,&! $" $=$).%.%! &$ * (!&$); $'%$ .!" $/ !3=$#! &$ !3#$"$) )$.)*!* (,), $/ .+(/%+%$"#! &$ ** 4%"$*6 26@626 CLASES DE TRIBUTO 26@62616 I+($*#!* E* ", !3/%,.%5" &%"$),)%, $ )$.,$ *!3)$ /, )$"#, ! ,",".%, $ ,.+/," /,* $+()$*,* ! ($)*!",* ",#),/$*; $/ .!"*+! &$ 3%$"$* ! *$)9%.%!*  $/ (,#)%+!"%! ! ()!(%$&,& &$ /,* ($)*!",*6 A ##/! %/*#),#%9! &$ /!* &%*#%"#!* %+($*#!*; #$"$+!*; )$*($.#%9,+$"#$; $/ IR; $/ IGV  $/ %+($*#! ,/ (,#)%+!"%! 9$>%./,)6 26@62626 C!"#)%3.%5" E* " #)%3#! $ *$ (,, (!) /, )$,/%7,.%5" &$ !3),* (3/%.,* ! ,.#%9%&,&$* $*#,#,/$* $ 3$"$4%.%," &$ +,"$), &%4$)$".%,&, , ",* ($)*!",* $" /, *!.%$&,&6 E*#$ #)%3#! $*# &$*#%",&! , .3)%) $/ .!*#! &$ /, !3), (3/%., ! /, ,.#%9%&,& $*#,#,/ )$,/%7,&,6 P!) $//!;  ,#$"&%$"&! , /, ",#),/$7, &$/ #)%3#!; /, .!"#)%3.%5" "! &$3$ *$) *($)%!) ,/ 3$"$4%.%! !3#$"%&! ,/ .!*#! & /, !3), ! ,.#%9%&,& $*#,#,/6 26@6266 T,*, E* $/ #)%3#! $ *$ (,, (!) /, $4$.#%9, ()$*#,.%5" &$ " *$)9%.%! (3/%.! $ *$ %"&%9%&,/%7, $" /, ($)*!",6 A*; /, "$.$*%&,& (3/%., $ *$ 3*., *,#%*4,.$); $" $*#$ .,*!; *$ $".$"#), %"&%9%&,/%7,&, $" /, ($)*!", "$.$*%&,& &%9%*%3/$6 L,* #,*,* *$ ./,*%4%.," $" ,)3%#)%!*; &$)$.>!*  /%.$".%,*6 L!* ,)3%#)%!* )$*(!"&$" , *$)9%.%!* &$ /%+(%$7, (3/%.,; +,"#$"%+%$"#! &$ (,)$*   =,)&%"$*; ,* .!+! *$)%&,& $" ", 7!", &$#$)+%",&,6 E/ .!"#)%3$"#$ $* /, ($)*!", $ #%/%7, #,/$* *$)9%.%!*6 L,* /%.$".%,* ),9," /, !3#$".%5" &$ ,#!)%7,.%!"$* (,), /, )$,/%7,.%5" &$ ,.#%9%&,&$* &$ ()!9$.>! (,)#%./,) *=$#,* , .!"#)!/ ! 4%*.,/%7,.%5" ,&$+*; #%$"$" 9%$".%, %"&$#$)+%",&,6 266 LOS REGIMENES TRIBUTARIOS 26616 REGIMEN UNICO SIMPLIFICADO RUS: E* " )8%+$" #)%3#,)%! ()!+!.%!",/ &%)%%&! , /,* ($)*!",* ",#),/$* $ $'./*%9,+$"#$ !3#$"," )$"#,* (!) )$,/%7,) ,.#%9%&,&$* $+()$*,)%,/$* ! (!)  ,.#%9%&,&$* &$ !4%.%!*6 E*#$ )8%+$" **#%#$ ,/ IGV  ,/ IR +$&%,"#$ $/ (,! &$ .!#, "%., $*#,3/$.%&, $" 4".%5" &$ /!* %")$*!* 3)#!*  ,&%*%.%!"$* +$"*,/$*6 E/ RUS #%$"$ .!+! 4%",/%&,& 4,.%/%#,) $/ .+(/%+%$"#! &$ /,* !3/%,.%!"$* #)%3#,)%,* (!) (,)#$ &$ /!* ($$ E/ +!"#! &$ /!* %")$*!* "! &$3$" *($),) /!* S6 0;000600 $" $/ > #),"*.)*! &$ .,&, $=$).%.%! ),9,3/$6 D$3$ )$,/%7,) ** ,.#%9%&,&$* $" ", *!/, "%&,& &$ $'(/!#,.%5" *!/! > ($&$ .!"#,) .!" " /!.,/6 E/ 9,/!) &$ ** ,.#%9!* 4%=!* ,4$.#,&!* , * ,.#%9%&,& *%" .!"*%&$),) /!* ()$&%!*  9$>./!* $ *$ )$%$)$" (,), $/ &$*,))!//! &$ * "$!.%! > "! &$3$" *($),) /!* S6 0;000600 L,* ,&%*%.%!"$* ,4$.#,&,* , /, ,.#%9%&,& "! &$3$" *($),) /!* S6 0;000600 $" $/ #),"*.)*! &$ .,&, $=$).%.%! ),9,3/$6 26616@6 Q%8"$* "! ($&$" ,.!$)*$ ,/ "$9! RUS T),"*(!)#$ T),"*(!)#$ &$ .,), &$ +$).,".,* *%$+()$ $ ** 9$>./!* #$"," ", .,(,.%&,& &$ .,), +,!) ! %,/ , 2 #!"$/,&,* +8#)%.,*6 T),"*(!)#$ #$))$*#)$ ",.%!",/ ! %"#$)",.%!",/ &$ (,*,=$)!*6 P!) 3%$"$* V$"#, &$ %"+$3/$* C!+$).%,/%7,.%5" &$ 3%$"$* ),9,&!* .!" $/ %+($*#! *$/$.#%9! ,/ .!"*+!6 C!+$).%,/%7,.%5" &$ .!+3*#%3/$ /%&!  !#)!* ()!&.#!* .!" >%&)!.,)3)!*6 C!+$).%,/%7,.%5" &$ 3%$"$* , #),98* &$ .!"#),#! &$ .!"*%",.%5"6 O#)!* *$)9%.%!* M,)#%//$)!*; .!+%*%!"%*#,*  A$"#$ .!))$&!)$* &$ ()!&.#!*; &$ 3!/*, &$ 9,/!)$*6  A$"#$ &$ ,&,",* I"#$)+$&%,)%! &$ *$)!* N!#,)%!* T%#/,)$* &$ "$!.%! &$ .,*%"!; #),,+!"$&,* T%#/,)$* &$ ,$".%, &$ 9%,=$*; (3/%.%&,&6 O),"%.$" .,/%$) #%(! &$ $*($.#./!* (3/%.!* 266166 C5+! +$ %".!)(!)! ,/ "$9! RUS , T),#"&!*$ &$ .!"#)%3$"#$* $ %"%.%$" ,.#%9%&,&$* $" $/ #),"*.)*! &$/ $=$).%.%!: P!&) ,.!$)*$ "%.,+$"#$ ,/ +!+$"#! &$ %"*.)%3%)*$ $" $/ )$%*#)! "%.! &$ .!"#)%3$"#$*6 3 T),#"&!*$ &$ .!"#)%3$"#$* $ ()!9$"," &$/ )8%+$" $"$),/ ! &$/ )8%+$" $*($.%,/ &$/ %+($*#! , /, )$"#,6 - D$./,),)  (,,) /, .!#, .!))$*(!"&%$"#$ ,/ ($)%!&! $" $ *$ $4$.#, $/ .,+3%! &$ )8%+$"; &$"#)! &$ /, 4$.>, &$ 9$".%+%$"#!; 3%."&!*$ $" /, .,#$!), $ .!))$*(!"&,6 - H,3$) &,&! &$ 3,=, /!* .!+()!3,"#$* &$ (,! $ #$"," ,#!)%7,&!*; $ &$" &$)$.>! , .)8&%#! 4%*.,/ ! **#$"#$" ,*#! ! .!*#! (,), $4$.#! #)%3#,)%!6 - H,3$) &,&! &$ 3,=, /!* $*#,3/$.%+%$"#!* ,"$'!* $ #$"," ,#!)%7,&!*6 266166 C"#,* *!" /,* .,#$!),* &$/ "$9! RUS CATEGORIA PARAMETROS TOTAL DE TOTAL 1 2  @  INGRESOS  ADQUISICIONES BRUTOS MENSUALES MENSUALES HASTA S6 HASTA S6 S6 ;000 S6 ;000 S6 1;000 S6 20;000 S6 0;000 S6;000 S6 ;000 S6 1;000 S6 20;000 S6 0;000 CUOTA MENSUAL S6 S6 20 S6 0 S6200 S6@00 S600 266166 C5+! *$ (,, /, .!#, +$"*,/ &$/ "$9! RUS E/ (,! *$ )$,/%7, *%" 4!)+/,)%!* $" /,* ,$".%,* &$ /!* 3,".!* ,#!)%7,&!* 3,".! &$ /, ",.%5"; I"#$)3,"; 3,".! &$ .)8&%#! , #),98* &$/ *%*#$+, (,! 4.%/6 266166 C"&! *$ &$3$ .,+3%,) &$ .,#$!), S% $" $/ .)*! &$/ $=$).%.%! !.))%$), ,/",* 9,)%,.%!"$* $" /!* %")$*!* ! ,&%*%.%!"$* +$"*,/$*; $ /! (&%$)," 3%.,) $" ", .,#$!), &%*#%"#, &$ "$9! RUS , /, $ $*#,3, 3%.,&! &$ ,.$)&! , /, #,3/, &$ .,#$!),; *$ $".!"#),), !3/%,&! , (,,) /, .!#, .!))$*(!"&%$"#$ , * "$9, .,#$!), , (,)#%) &$/ +$* $" $ *$ ()!&=! /, 9,)%,.%5"6 26626 REGIMEN ESPECIAL DEL IMPUESTO A LA RENTA RER 2662616 Q%8"$* ($&$" $*#,) $" $/ RER E* " )8%+$" #)%3#,)%! &%)%%&! , ($)*!",* ",#),/$*  =)&%.,*; *.$*%!"$* %"&%9%*,*  *!.%$&,&$* .!",/$* &!+%.%/%,&,* $" $/ (,* $ !3#$"," )$"#, &$ #$).$), .,#$!), ()!9$"%$"#$ &$:  A.#%9%&,&$* &$ .!+$).%! ! %"&*#)%, $"#$"&%8"&!*$ (!) #,/$* &$ 3%$"$* $ *$ ()!&7.,"6  A.#%9%&,&$* &$ *$)9%.%!; $"#$"&%8"&!*$ (!) #,/$* , .,/%$) !#), ,.#%9%&,& "! *$<,/,&, $'()$*,+$"#$ $" $/ %".%*! ,"#$)%!)6 2662626 C/$* *!" /!* )$%*%#!* (,), ,.!$)*$ L!* +!"#!* &$ /!* %")$*!* "$#!* "! &$3$" *($),) /!* S6 2;000600 $" $/ #),"*.)*! &$ .,&, $=$).%.%! ),9,3/$6 E/ 9,/!) &$ /!* ,.#%9!* 4%=!* ,4$.#,&!* , /, ,.#%9%&,&; .!" $'.$(.%5" &$ /!* ()$&%!*  9$>./!* "! &$3$" *($),) /!* S6 10;0006006 N! &$3$" #$"$) +* &$ 10 ($)*!",* $" /, ,.#%9%&,& $ $"$), /, )$"#, &$ #$).$), .,#$!),6 266266 Q8 &$3$ >,.$) $/ .!"#)%3$"#$ (,), %".!)(!),)*$ ,/ RER 16 T),#"&!*$ &$ .!"#)%3$"#$* $ %"%.%$" ,.#%9%&,&$* ()$*$"#$ /! *%%$"#$: E/ ,.!%+%$"#! *$ )$,/%7, "%.,+$"#$ .!" !.,*%5" &$ /, &$./,),.%5"  (,! &$ /, .!#, $ .!))$*(!"&, ,/ ($)%!&! #)%3#,)%! &$ %"%.%! &$ ,.#%9%&,&$* &$./,),&! $" $/ )$%*#)! "%.! &$ .!"#)%3$"#$*6 26 T),#"&!*$ &$ .!"#)%3$"#$* $ ()!9$"," &$/ )8%+$" $"$),/ ! &$/ "$9! )8%+$" "%.! *%+(/%4%.,&!6 E/ ,.!%+%$"#! *$ )$,/%7,), "%.,+$"#$ .!" !.,*%5" &$ /, &$./,),.%5"  (,! &$ /, .!#, $ .!))$*(!"&, ,/ ($)%!&! #)%3#,)%!6 26626@6 Q%8"$* "! ($&$" $*#,) $" $/ RER C!"#),#!* &$ .!"*#)..%5" *$" /, "!)+, &$/ %+($*#! $"$),/ , /,* 9$"#,*6 P)$*#$" $/ *$)9%.%! &$ #),"*(!)#$ &$ .,), &$ +$).,&$),; ., .,(,.%&,& &$ .,), *$, +,!) ! %,/ , 2TM6 S$)9%.%! &$ #),"*(!)#$ #$))$*#)$ ",.%!",/ ! %"#$)",.%!",/ &$ (,*,=$)!* O),"%7,.%5" &$ .,/%$) #%(! &$ $*($.#./! (3/%.!6 T%#/,)$* &$ ,$".%, &$ 9%,=$; (3/%.%&,&6 S$)9%.%! &$ &$(5*%#! ,&,"$)!  #$)+%",/$* &$ ,/+,.$",+%$"#!6 T,+(!.! ($&$ %".!)(!),)*$ ,/ RER  A.#%9%&,&$* &$ +8&%.!*  !&!"#5/!!*  A.#%9%&,&$* 9$#$)%",)%,*  A.#%9%&,&$* =)&%.,* 266266 Q8 %+($*#! .!+()$"&$ $/ RER TRIBUTO ACTIVIDAD TASA S% *$ )$,/%7, $'./*%9,+$"#$ ,.#%9%&,&$* &$ .!+$).%! REGIMEN ESPECIAL ! %"&*#)%,6 S% *$ 16 )$,/%7, DEL IMPUESTO A LA RENTA $'./*%9,+$"#$ ,.#%9%&,&$* &$ *$)9%.%! S% *$ )$,/%7, .!"="#,+$"#$ ,.#%9%&,&$* &$ .!+$).%! %"&*#)%,  ,.#%9%&,&$* IGV &$ *$)9%.%! P,), #!&,* /,* 1 ,.#%9%&,&$* 266266 C5+! )$,/%7! +% &$./,),.%5"  (,! P)$*$"#,"&! $/ PDT 21 $" /,* ,$".%,* 3,".,)%,* ,#!)%7,&,*6 S% $/ %+($*#! , (,,) $* .$)! *!/! ()$*$"#,) * &$./,),.%5" , #),98* &$ SUNAT6 266266 Q8 .!+()!3,"#$* &$ (,! ($&! $+%#%) - F,.#), - B!/$#, &$ 9$"#, - L%%&,.%5" &$ .!+(), - T%.$# 266266 Q8 /%3)!* ! )$%*#)!* &$3! //$9,) R$%*#)! &$ 9$"#,* R$%*#)! &$ .!+(),* R$%*#)! &$ .!"*%",.%!"$*  (/,"%//, $/$.#)5"%.,6 2666 REGIMEN GENERAL 266616 C/$* *!" /!* %")$*!* ),9,&!* .!" $/ %+($*#! , / , )$"#, &$ /,* $+()$*,* #$).$), .,#$!), E/ %+($*#! , /, )$"#, &$ /,* $+()$*,* ),9, /!* %")$*!* $ *$ &$)%9," ()%".%(,/+$"#$; &$ /, "%5" &$/ .,(%#,/  #),3,=!6 E=$+(/!: 3!&$,* 4,3)%.,* )$*#,),"#$* 266626 Q%8"$* *!" /!* .!"#)%3$"#$* &$/ %+($*#! P$)*!",* ",#),/$* P$)*!",* =)&%.,* L,* *.$*%!"$* %"&%9%*,* L,* *!.%$&,&$* .!",/$* 26666 Q8 ,.#%9%&,&$* $*#" .!+()$"&%&,* C,/%$) #%(! &$ ,.#%9%&,& $.!"5+%., P)$*#,.%5" &$ *$)9%.%! C!"#),#!* &$ .!"*#)..%5" N!#,)%!* 2666@6 Q8 .!+()!3,"#$* &$ (,!  !#)!* &!.+$"#!* ($&$" $+%#%) F,.#), B!/$#, &$ 9$"#, T%.$# L%%&,.%5" &$ .!+(), N!#,* &$ .)8&%#! N!#,* &$ &$3%#! G,* &$ )$+%*%5" 26666 L%3)!* .!"#,3/$* I")$*!* +$"!)$* , 10 UIT *!/! //$9,)," > R$%*#)! &$ 9$"#,* > R$%*#)! &$ .!+(),* > L%3)! &%,)%! $" 4!)+,#! *%+(/%4%.,&! 26666 C!"#,3%/%&,& .!+(/$#, - L%3)! .,=,  3,".!* - L%3)! &$ %"9$"#,)%!  3,/,".$* - L%3)! &%,)%! - L%3)! +,!)  - R$%*#)! &$ .!+(),* - R$%*#)! &$ 9$"#,* $ %")$*!* - L%3)! &$ )$#$".%!"$* %".%*! $  4 &$/ ,)#./! @ &$ /, /$ &$/ %+($*#! , /, )$"#,6 - R$%*#)! &$ ,.#%9!* 4%=!* - R$%*#)! &$ .!*#!* - R$%*#)! &$ %"9$"#,)%! ($)+,"$"#$ $" "%&,&$* 4*%.,* - R$%*#)! &$ %"9$"#,)%! ($)+,"$"#$ 9,/!)%7,&! 26666 T)%3#!* ,4$.#!*: IGV E/ 1 &$/ 9,/!) &$ /,* 9$"#,* IMPUESTO A LA RENTA: 0 &$ #%/%&,&6 @61 &$ )$#$".%5" (!) &%9%&$"&!*6 26666 C5+! *$ &$#$)+%", $/ %+($*#! E/ %+($*#! , /, )$"#, *$ &$#$)+%", ,/ 4%",/%7,) $/ ,$ )$,/%7,&! +%* (),.#%.,* ()$ ()!4$*%!",/$* 4$ $" $/ $*#&%! .!"#,3/$ 3%.,&! $" $/ J)6 H,", C(,. N? 1 %"#$)%!) 0; &$ /, .%&,& &$ J/%,.,; $*#,"&! , .,)! $/ CPC6 L$"%" J,9%$) C!/, R,+!* .!" +,#)%./, N? @@ A)$%(,6 266 P$)%!&! &$ ().#%.,*: L,* (),.#%.,* ()$ ()!4$*%!",/$* .!+$"7,)!" $/ 01 &$ "!9%$+3)$ &$/ 201@; >,*#, $/ 1 &$ +,)7! &$/ 2016 266 H!),)%! &$ ().#%.,*: L"$* , 9%$)"$* M,<,",:  ,6+6 – 01 (+6 T,)&$:  (+ –  (+6 266 E*#).#), !)"%., T%#/,) $)$"#$ CPC LENIN JAVIER COYLA RAMOS  A*%*#$"#$* .!"#,3/$* I+$) C,)%#, F/!)$*  A+%/.,) C!(, C,/%*,, R%.>,)& K$9%" B8=,) P,.>$.! 26106 M%*%5" S!+!* " $*#&%! .!"#,3/$ $ 3)%"&, ,*$*!), .!"#,3/$; #)%3#,)%,; 4%",".%$),; /,3!),/  #)+%#$* #)%3#,)%!* $" $"$),/6 26116 V%*%5" S$) " $*#&%! .!"#,3/$ /&$) $" /, )$%5"; )$.!"!.%&! (!) /!* )$*/#,&!* $"$),&!*; $" 3,*$ , ", (!/#%., &$ +$=!),+%$"#! .!"#%"! $" * .,/%&,& &$ *$)9%.%!6 26126 L,3!) &$*$+($<,&, L,* /,3!)$* $ &$*$+($<$ 4$)!" /,* *%%$"#$*: > O)&$",)  ,).>%9, /!* &!.+$"#!* $" 4!)+, .)!"!/5%., 4,.#),*; > > > 3!/$#,* &$ 9$"#,; #%.$#*; ,* &$ )$+%*%5"  !#)!*6 R$%*#),) /!* .!+()!3,"#$* &$ 9$"#, S%*.!"# 1@16 R$%*#),) /,* 4,.#),* &$ .!+(), S%*.!"# 1@16 R$%*#),) /!* .!+()!3,"#$* &$ ($).$(.%5" S%*.!"# 1@16 CAPITULO III MATERIALES Y METODOS 616 MATERIALES UTILIZADOS: L!* +,#$)%,/$* $ >$ #%/%7,&! &),"#$ /,* P).#%.,* ()$ ()!4$*%!",/$*; *!" /!* *%%$"#$*: 61616 C!+()!3,"#$* &$ (,! F,.#), B!/$#, &$ 9$"#, G, &$ )$+%*%5" R$+%#$"#$ G, &$ )$+%*%5" T),"*(!)#%*#, N!#, &$ .)8&%#! N!#, &$ &$3%#! C!+()!3,"#$ &$ ($).$(.%5" C!+()!3,"#$ &$ )$#$".%5" 61626 L%3)!* .!"#,3/$* R$%*#)! &$ 9$"#,* $ %")$*!* R$%*#)! &$ .!+(),* L%3)! &%,)%! L%3)! .,=,  3,".!* L%3)! +,!)  L%3)! &$ %"9$"#,)%!  3,/,".$* R$%*#)! &$ %"9$"#,)%! ($)+,"$"#$ 9,/!)%7,&! 6166 E%(!* &%9$)*!* D!* .!+(#,&!),* U", %+()$*!), 616@6 #%/$* &$ $*.)%#!)%!  A).>%9,&!)$* B!/),4!* P,($/ 3!"& A-@ C,&$)"! &$ ,("#$* 626 METODOS Y TECNICAS UTILIZADOS 62616 T8."%.,* - O3*$)9,.%5" - A"/%*%* CAPITULO IV RESULTADOS Y ANALISIS RESULTADOS R$,/%.$ /,* *%%$"#$* /,3!)$*: > R$.!/$..%5" &$ &!.+$"#!*;  4$)!" !)&$",&!* $" 4!)+, .)!"!/5%.,6 > L%%&,.%5" &$/ %+($*#! .!))$*(!"&%$"#$ , " ($)%!&! &$#$)+%",&! $"$),&! (!) /,* .!+(),*  9$"#,* (,), $4$.#!* #)%3#,)%!* $" /! $ .!".%$)"$ , /!* (,!* , .$"#, &$/ %+($*#! , /, )$"#,; %+($*#! $"$),/ , /,* 9$"#,*  !#)!* #)%3#!* &$/ +$* $ .!))$*(!"&$6  ANALISIS > L!* .!+()!3,"#$* &$ (,! $ $+%#$ /, $+()$*, "! #% $"$" ", 4$.>, > > .!"*$.#%9,6 P!., $'($)%$".%, $" $/ +,"$=! &$/ *%*#$+, SOL F,/#, &$ &!.+$"#!* 4$"#$ (!) (,)#$ &$ /!* ./%$"#$* ! $+()$*,)%!* $ "! )$/,)%7," $" * !(!)#"%&,&6 CAPITULO V CONCLUSIONES L,* .!"./*%!"$* , /,* $ //$$ ,/ 4%",/%7,) +%* ().#%.,* ()$ ()!4$*%!",/$* *!" /,* *%%$"#$*: 1 L, &$./,),.%5" ,"#$ /, SUNAT &$3$ )$,/%7,)*$ .!" &,* &$ ,"#%.%(,.%5" &$/ 9$".%+%$"#! *$" $/ .)!"!),+, &$ &$./,),.%5" +$"*,/6 2 L!* )$%*#)!* .!"#,3/$* *!" //$9,&!* $" $/ *!4#W,)$ S%*.!"#; /! $ 3$"$4%.%, $" /, ()!&.#%9%&,& &$ /, $+()$*,6  E* %+(!)#,"#$ $*#,) ,.#,/%7,&!; , $ $" $/ ,3%$)!" +.>,* +!&%4%.,.%!"$* #)%3#,)%,* ($).$(.%!"$*; ,/.!#, &$/ I+($*#! , /, )$"#,6 @ E* %+(!)#,"#$ +$".%!",) $ #,"#! /, #$!), .!+! /, ().#%., $* %+(!)#,"#$ $" /, 4!)+,.%5" ()!4$*%!",/6 CAPITULO VI RECOMENDACIONES PRIMERO6- $/ ()!.$*! .!"#,3/$ *$ &$3$ $4$.#,) $" 4!)+, *$.$".%,/  "%4!)+$6 SEGUNDO6- S$ )$.!+%$"&, $/ *! &$ *%*#$+,* .!+(#,)%7,&!* $" !#),* $+()$*,* .!+$).%,/$*  &$ *$)9%.%!*6 TERCERO6- $* %+(!)#,"#$ )$9%*,)  .,(,.%#,)*$ .!"*#,"#$+$"#$ $" /!* ,*($.#!* .!"#,3/$*  #)%3#,)%!*6