Los contribuyentes especiales y el IVA
Cuando un contribuyente venezolano recibe la calificación como Sujeto Pasivo Especial, el cambio que notan más rápido está referido a la gestión tributaria del IVA en la organización porque les sucede lo siguiente:
- El período impositivo del IVA es quincenal, en vez de mensual.
- Si en la declaración tienen IVA por pagar (cuota tributaria) además tendrán que pagar un “anticipo del IVA”. Es decir tienen que hacer un pago adelantado del IVA que percibirán durante un período impositivo que aún no ha ocurrido.
- Se convierten en agentes de retención del IVA. Luego de la calificación, el Sujeto Pasivo Especial deberá retener porcentaje del monto del IVA a todas las compras que realicen a sus proveedores. Evidentemente los procesos de compras y pagos a proveedores deben cambiarse para ajustarse a esta nueva realidad.
La modificación del período impositivo del IVA de los sujetos pasivos especiales y la creación de nuevas obligaciones para esa categoría de contribuyentes coincidió con el inicio del período hiperinflacionario de Venezuela.
Esto ha tenido consecuencias directas en la organización del trabajo de estos contribuyentes, porque deben realizar con mucha rapidez procesos administrativos y contables que, en el pasado, se ejecutaban en ciclos desde 15 hasta 45 días.
Impuesto a las Grandes Transacciones Financieras
Se trata de un impuesto que afecta las transacciones financieras, o débitos, realizados por los contribuyentes. “Consiste en la aplicación de un tributo que comprende un porcentaje fijo del valor de una transacción de retiro, débito o transferencia desde cuentas registradas en el sistema financiero.” (Faust, Vera, Vivancos y Echeverría)
El IGTF va más allá del débito bancario porque grava las transacciones realizadas en efectivo (en moneda nacional o extranjera), en especies y en general cualquier pago que ocurra por fuera del sistema financiero venezolano.
El pago del IGTF es otro golpe directo al flujo de caja de las empresas que reciben la calificación como sujetos pasivos especiales, por eso es muy común que los propietarios digan que trabajan para pagar impuestos.
Los contribuyentes especiales y el ISLR
Con respecto al Impuesto Sobre La Renta los sujetos pasivos especiales tienen tres cambios fundamentales:
- Pasan a pagar de forma anticipada el ISLR tomando como base el 1% de las ventas brutas registradas en el formulario de declaración del IVA quincenal.
- Dejan de presentar declaración estimada de rentas, porque el anticipo quincenal de ISLR toma su lugar.
- Son excluidos del régimen de Ajuste por Inflación Fiscal. El Ajuste por Inflación Fiscal permite reconocer los efectos de la inflación sobre el patrimonio de los contribuyentes, evitando que tributen sobre valores nominales que no representan un enriquecimiento real de la entidad.
El anticipo de ISLR tiene impacto directo en el flujo de caja de la empresa, como veremos en próximos artículos de esta serie ¡clic aquí! y junto con la exclusión del API Fiscal afecta las finanzas de la empresa porque al determinar el ISLR a pagar desconoce los efectos que tiene la inflación en los resultados de la entidad y quebranta el principio de capacidad contributiva.
Impuesto a los Grandes Patrimonios
Por si fuera poco, cuando una persona natural o jurídica es calificada como Sujeto Pasivo Especial por la administración tributaria, deberá pagar el Impuesto a los Grandes Patrimonios. Como escribimos en uno de nuestros artículos para El Nacional, un impuesto al patrimonio o impuesto a la riqueza es un tributo basado típicamente en el valor de mercado de los activos que posee una persona o en el valor del patrimonio contable de una persona.
A diferencia de los impuestos sobre los ingresos, típico caso del Impuesto sobre la Renta, los impuestos al patrimonio gravan las posesiones en vez de las ganancias.
En Venezuela se trata de un tributo anual que grava la totalidad del patrimonio neto de las personas naturales y jurídicas calificadas como Sujetos Pasivos Especiales, también conocidos como Contribuyentes Especiales.
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Предприятие «Кинематика»: Надежные решения для индустриальной балансировки и диагностики промышленного оборудования
Предприятие «Кинематика» специализируется на создании и производстве прецизионных систем для уравновешивания и контроля устройств. Продукция компании эксплуатируется для ремонта и ремонта различных промышленных устройств, включая воздуходувки, измельчители, карданные валы, передаточные механизмы и металлорежущие станки.
Главные продукты фирмы:
1. Арбаланс — мобильный виброметр-балансировщик
Устройство предназначен для сбалансированности оборудования устройств в сборе в родных подшипниках. Арбаланс обеспечивает отличные результаты сбалансированности с уменьшенными затратами. Основные его преимущества:
Программа расчета: не требует участия оператора.
Спектральная диагностика: находят дефекты.
Двойной канал измерения: даёт возможность фиксировать колебания одновременно в двух осях, увеличивая производительность.
Цена: 84 000 руб.
2. Модуль Балком-1А — компактный виброметр-балансировщик
Прибор Балком-1А разработан для балансировки роторов в собственных подшипниках. Ключевым преимуществом является легкость в использовании и автоматический расчет. Дополнительно поддерживаются:
Измерение вибрации в двух каналах.
Спектральный анализ для технической диагностики состояния оборудования.
Цена: 73 тыс. руб.
3. Балансировочная система Балком-2 — балансировочный прибор для систем балансировки
Балком-2 используется в балансировочных станках для виброизмерений. Он обеспечивает возможность точного уравновешивания вращательных механизмов и других механизмов в промышленности.
Цена: от 90 000 руб. до 95 000 руб. в зависимости от устройства.
4. Balcom-4 — для балансировки в различных плоскостях составных валов
Система Балком-4 разработан для балансировки карданов и внедряется в промышленных системах. Этот модуль обеспечивает надежные результаты и надежность при балансировке в нескольких плоскостях.
Цена: от 100000 руб. до 126 тыс. руб..
Передовые системы контроля и технической диагностики
ООО «Кинематика» также разрабатывает устройства для беспрерывного отслеживания технического состояния устройств. Эти устройства оснащены бесконтактные системы для виброизмерений и различных параметров. Например, устройство Реконт даёт возможность контролировать редукторы по параметрам точности и вращательным движениям.
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