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Generalidades de los tributos

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Generalidades de los tributos

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Conceptos clave de los tributos

Created by

yurani lopez
yurani lopez
Colombia

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Generalidades de los tributos
 

Generalidades de los tributosOnline version

Conceptos clave de los tributos

by yurani lopez
1

El hecho imponible de un impuesto es la actividad económica de la empresa exclusivamente.

2

Los tributos son aportes obligatorios que no buscan una contraprestación directa al contribuyente.

3

Se clasifican en impuestos, tasas y contribuciones de mejora.

4

Los tributos son siempre voluntarios.

5

Las tasas se pagan independientemente de la prestación de un servicio público concreto.

6

Un impuesto es un tributo cuyo hecho generador no está vinculado a una contraprestación específica.

7

Los impuestos permiten deducciones inmediatas en la declaración anual de la renta para cualquier gasto.

8

Su finalidad principal es financiar el gasto público.

9

Las tasas se pagan por la prestación de un servicio público concreto.

10

Todas las contribuciones de mejora se financian con impuestos generales, no con el propio beneficiario.

 
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