Contacto

  LIC. JUAN MANUEL GÓMEZ FRANCO

 

Av. del Valle No. 1907 Jardines del Valle, Zapopan Jalisco C.P. 45138

Tel: (33) 38336613

 

Oficina en Atotonilco el Alto Jalisco, Calle Milpa Dorada No. 34 Col. Infonavit Milpillas.

Celular 3310163504

REGIMEN FISCAL DE EMPRESAS TURISTICAS Y AGENCIAS DE VIAJES

   

RÉGIMEN FISCAL DE EMPRESAS TURÍSTICAS Y AGENCIAS DE VIAJES

 

Objetivo.

En base al Régimen General del Título II de la Ley del ISR, se analizan los temas y conceptos fiscales que comúnmente las Empresas Turísticas y Agencias de Viajes, tienen que cumplir para llevar a cabo sus actividades propias de su objeto social, tales como el manejo de operaciones en moneda extranjera, cálculo de intereses, efectos de operaciones de servicios de exportación, expedición de comprobantes y en general, análisis de sus ingresos y deducciones. También se analizan los principales conceptos relacionados en materia de IETU, IVA y el IDE.

 

Dirigido a:

Contadores, administradores, auxiliares, analistas, gerentes y en general el personal encargado de la administración de hoteles, restaurantes, agencias de viajes y demás interesados en el tema.

 

Temario.

 

I. IMPUESTO SOBRE LA RENTA

a. Cálculo general del impuesto

b. Análisis general de ingresos y deducciones

c. Tratamiento de viáticos,

d. Tratamiento de atención a clientes

e. Tratamiento de consumos en restaurantes

f. Tratamiento de operaciones en moneda extranjera

g. Tratamiento de intereses

h. Tratamiento de depósitos para realizar gastos por cuenta de terceros.

i. Tratamiento de arrendamiento de autos

j. Tratamiento de enajenaciones a plazo

 

II. IMPUESTO EMPRESARIAL A TASA ÚNICA

a. Cálculo general del impuesto

b. Análisis general de ingresos y erogaciones

c. Efectos de operaciones en moneda extranjera y

d. Tratamiento especial en materia de intereses y regalías

 

III. IMPUESTO AL VALOR AGREGADO

a. Cálculo general del impuesto

b. Análisis de aplicación de diversas tasas

c. Obligaciones de efectuar retención en transporte aéreo internacional de personas en vuelos al extranjero

d. Tratamiento de la exportación de servicios aprovechados en el extranjero

e. Exportaciones virtuales en servicios de hotelería y conexos

f. Tratamiento general de los saldos a favor para devolución, compensación y acreditamiento.

 

IV. IMPUESTO A LOS DEPÓSITOS EN EFECTIVO

a. Causación del impuesto por depósitos en efectivo

b. Opciones de recuperación del IDE retenido por los bancos

 

V. COMPROBANTES FISCALES

a. Emisión de comprobantes simplificados

b. Emisión de comprobantes fiscales digitales

c. Emisión de comprobantes con Código de Barras

d. Emisión de comprobantes alternativos

 

VI. REGISTROS CONTABLES Y NIFS APLICABLES

a. Reglas contables para controlar cuentas de terceros

b. Reglas contables comunes en cobros con tarjetas

c. Reglas contables para registro de comisiones

d. Reglas contables sobre operaciones en moneda extranjera

e. Reglas contables sobre registro de intereses

 

  

DURACIÓN: 10 HRS. DE 9 A 2.

INVERSIÓN $ 3.000.00 MÁS IVA

FECHA: 9 Y 10 DE JUNIO 2014.

LUGAR: AV. DEL VALLE No. 1907 JARDINES DEL VALLE, ZAPOPAN JALISCO

 

Favor de depositar con días de anticipación el valor del curso a la cuenta en Bancomer No. 1290651400 a nombre de Juan Manuel Gómez Franco. Si es por transferencia la cuenta clave 01 320 01290651400 0.

 

 

www.asesoresfiscalesyjuridicos.com.mx

gofranjm@hotmail.com

Tel 38336613

 

 

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