Tablas de arrendamiento financiero

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FISCAL III

ART. 93, 94 Y 96

09/09/2014

ALUMNA: FABIOLA FLORES ESPINO

PROFESOR: ERICK GARCIA GIL

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EJERCICIOS

1.-  $1,000 – 496.08 = 503.92

=503.92 * 6.40% = 322.50 + 9.52 = 332.02

=332.02 – 407.02 SUBSIDIO

= - 74.99 Devolución al Empleado.

2. $2,000 – 496.08 = 1,503.92

= 1,503.92 * 6.40% = 962.5 + 9.52 = 972.02

=972.02 – 406.83 SUBSIDIO

= 565.19 ISR A PAGAR

3. $3,000 – 496.08 = 2,503.92

= 2,503.92 * 6.40% = 1,602.5 + 9.52 = 1,612.02

= 1,612.02 – 406.62 SUBSIDIO

=  1,205.40 ISR A PAGAR

4.-  $4,000.00 – 496.08 = -210.42

= - 210.42 * 10.88% = - 22.89 + 247.24 = 224.35

= 224.35 – 382.46 SUBSIDIO

= 100.52 ISR A PAGAR

5. $5,000 – 4,210.42 = 789.58

= 789.58 * 10.88% = 85.9 + 247.24 = 333.14

= 333.14 – 324.87 SUBSIDIO

= 8.27 ISR A PAGAR

6. $6,000 – 4,210.42 =  1,789.58

=1,789.58 * 10.88% = 194.70 + 247.24 = 441.94

= 441.94 – 294.63 SUBSIDIO

= 147.31 ISR A PAGAR

7. $7,000 – 4,210.42 = 2,789.58

= 2,789.58 * 10.88% = 303.5 + 247.24 = 550.74

=550.74 – 253.54

= 297.2 ISR A PAGAR

8. $8,000 – 7,399.43 = 600.57

=600.57 * 16% = 96.09 + 594.21 = 690.3

= 690.3 – 0 SUBSIDIO

=  690.30 ISR A PAGAR

9.-  $ 9,000 – 8,601.51 = 398.49

=398.49 * 17.92% = 71.40 + 786.54 = 857.94

=857.94 – 0 SUBSIDIO

= 857.94 ISR A PAGAR

10. $ 10,000 – 8,601.51 = 1,398.49

= 1,398.49 * 17.92% = 250.60 + 786.54 = 1,037.14

= 1,037.14 – 0 SUBSIDIO

= 1,037.14 ISR A PAGAR

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