[Free] Constructoras 2016: Reacute;gimen contable, fiscal y de seguridad social (Spanish Edition)


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Constructoras 2016: Reacute;gimen contable, fiscal y de seguridad social (Spanish Edition)

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Author : Joseacute; Peacute;rez Chaacute;vez, Raymundo Fol Olguiacute;n
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Description : Ante la escasa bibliografiacute;a referente a las empresas constructoras, la presente publicacioacute;n analiza dicha actividad, considerando los aspectos siguientes: a) Registros contables de los contratos de construccioacute;n. b) Obligaciones fiscales que previene la LISR y la LIVA. c) Obligaciones relativas a la seguridad social (IMSS, SAR, Infonavit). El lenguaje claro y sencillo de este libro permite que los estudiantes, contribuyentes y ejecutivos de las empresas constructoras: a) Comprendan de una manera raacute;pida e integral el manejo contable de las empresas constructoras que celebran contratos de construccioacute;n. b) Entiendan el manejo contable de los desarrolladores inmobiliarios que no celebran contratos de construccioacute;n. c) Efectuacute;en el cumplimiento expedito de las obligaciones fiscales y de seguridad social. En lo posible, se ejemplifican con casos praacute;cticos los fundamentos legales (LISR, LIVA, Ley del IMSS, etc.) y contables (NIF) aplicables a esta industria. En el Diario Oficial de la Federacioacute;n del 22 de enero de 2015 se publicoacute; el Decreto por el que se otorgan beneficios fiscales en materia de vivienda; los beneficios fiscales de ese Decreto se comentan en esta obra. La obra se encuentra actualizada con los ordenamientos siguientes: 1. El nuevo Reglamento de la LISR, publicado en el Diario Oficial de la Federacioacute;n (DOF) el 8 de octubre de 2015, en vigor a partir del 9 de octubre del mismo antilde;o. 2. El Decreto por el que se expide la Ley de Ingresos de la Federacioacute;n para el Ejercicio Fiscal de 2016, publicado en el DOF el 18 de noviembre de 2015.3. El Decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Ley del Impuesto sobre la Renta, de la Ley del Impuesto Especial sobre Produccioacute;n y Servicios, del Coacute;digo Fiscal de la Federacioacute;n y de la Ley Federal de Presupuesto y Responsabilidad Hacendaria, publicado en el DOF el 18 de noviembre de 2015.

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