Zoho Sheet

CALCULO PAGO PROVISIONAL				TABLAS Y TARIFAS MENSUAL 2008
ISPT PERIODO VARIABLE 2008
				LIMITE INFERIOR	LIMITE SUPERIOR	CUOTA FIJA	% S/EXCED LIM.INF.
	Dias	15.00		0.01	496.07	0.00	1.92%
	Total Ingresos	20,000.00		496.08	4,210.41	9.52	6.40%
				4,211.41	7,399.42	247.23	10.88%
				7,400.42	8,601.50	594.24	16.00%
				8,602.50	10,298.35	786.55	17.92%
				10,298.36	20,770.29	1,090.62	19.94%
( = )	Ingresos Acumulables		40,533.33	20,770.30	32,736.83	3,178.30	21.95%
( - )	Limite Inferior de la tarifa del Art. 113		32,736.84	32,736.84	9,999,999.00	5,805.20	28.00%
( = )	Excedente sobre limite inferior		7,796.49
( * )	Tasa aplicable s/ limite inferior		28.00%	TABLA DE SUBSIDIO PARA EL EMPLEO 2008
			2,183.02	LIMITE	LIMITE	CUOTA
( + )	Cuota Fija		5,805.20	INFERIOR	SUPERIOR	FIJA
( = )	ISR conforme a al art.113 LISR		7,988.22	0.01	1,768.96	407.02
				1,768.97	2,653.38	406.83
	DETERMINACION SUBSIDIO ACREDITABLE ART 114 LISR			2,653.39	3,472.84	406.62
				3,472.85	3,537.87	392.77
	ISR conforme a al art.113 LISR		7,988.22	3,537.88	4,446.15	382.46
( = )	ISPT DEL PERIODO		3,941.56	4,446.16	4,717.18	354.23
( - )	SUBSIDIO PARA EL EMPLEO		-	4,717.19	5,335.42	324.87
( = )	ISR A CARGO		3,941.56	5,335.43	6,224.67	294.63
( = )	SUBSIDIO A FAVOR		-	6,224.68	7,113.90	253.54
				7,113.91	7,382.33	217.61
				7,382.34	9,999,999.00	0.00

Periodo Variable