Influencia del uso de crédito tributario en las empresas comerciales.

Abstract

The Internal Revenue Service (SRI) as a tax collection organization foresees concurrence with the law for the collection of taxes. This work will refer to the Value Added Tax (VAT), which is an indirect tax that the taxpayer must pay for the acquisition or provision of a good or service taxed at a 12% rate. The objective is based on determining the influence of the use of tax credit in commercial companies, the results will be presented in quantitative terms. Therefore, the collection of Value Added Tax directly contributes to public spending and commercial companies that are dedicated to the sale of goods and services with rates 12% and 0%, will be entitled to tax credit of the proportionate share for the VAT paid Likewise, the difference that occurs may be sent to the expense.