Análisis de los efectos financieros del pago del anticipo de impuesto a la renta cuando supera al impuesto causado en una compañía embotelladora de agua mineral o de manantial de la ciudad de Guayaquil correspondiente al periodo 2012-2014.

摘要

This work is carried out due to the need to carry out an analysis of the payment of income tax and the payment of the advance of income tax, when the value is determined by concept of advance is greater than the value declared as tax caused and this difference being an in excess payment, it is not recovered by the societies, generating a financial effect for the societies that were disbursed this tax in due course.Likewise, is expected to demonstrate the objectives of this research: 1. Establish the percentage fee or tax of actual tax paid by the company for payment of advance income tax in excess and not recovered respect the actual payment of income tax for the years 2012- 2014. 2. Establish through the use of financial tools, the impact of this non-recoverable payment for the company for the years 2012-2014. 3. Establish the cost of opportunity not exploited by the company if the amount of the advance payment of income tax paid in excess had been allocated to other investment alternatives.Subsequently, within the theoretical and legal framework, explains the nature and rationale tax and legal for the creation of a tax advance payment of income tax for companies.The methodology of this research is based on the statements made by a society of the city of Guayaquil that reflects values paid in income tax and advance on income tax, in the period 2012 to 2014; and in interviews to the finance & tax department, in order to be able to observe and explain the effects of these taxes, which will serve for the companies in the sector analyzed of Guayaquil. Finally, with the results found are formulated its conclusions and recommendations.