A fin de orientar a los contribuyentes que perciben ingresos por actividades empresariales o profesionales respecto al cumplimiento de sus obligaciones fiscales y a la correcta determinación de los impuestos, se analizan las disposiciones contenidas en las leyes de los impuestos sobre la renta (ISR), al valor agregado (IVA), así como en el Código Fiscal de la Federación, la Resolución Miscelánea Fiscal y diversos decretos.

Además, se complementan con casos prácticos los temas comentados en cada uno de los capítulos, con objeto de facilitar al lector una mejor comprensión.

El libro está dirigido a los responsables del cumplimiento de las obligaciones fiscales de las personas físicas que perciben ingresos por la realización de actividades empresariales o profesionales, a los maestros de impuestos, a los estudiantes de la materia fiscal y, en general, a cualquier persona interesada en conocer las disposiciones fiscales aplicables a dichas personas físicas.

","html_annotation_litres":"","first_time_sale_at":"2024-11-12T23:35:19","is_azimyt_trial":false,"is_pdw_trial":false,"is_discount_forbidden":false,"is_preorder_show_fragment":false,"reviews_count":0,"livelib_rated_count":0,"livelib_rated_avg":0,"livelib_ratings":null,"parent_podcast_name":null,"parent_podcast_id":null,"parent_podcast_url":null,"podcast_episodes_count":null,"is_podcast_complete":false,"is_webtoon_complete":false,"genres":[{"id":5051,"uuid":"ed162257-f034-11e5-a511-0cc47a5454c6","name":"muhasebe / vergi / denetim","is_root":false,"url":"/genre/muhasebe-vergilendirme-ve-denetim-5051/"}],"tags":[],"paper_book":null,"isbn":"9786076296738","publication_date":"2024-11-12","quotes_count":0,"is_auto_speech":false,"youtube_videos":[],"contents_url":null,"is_prohibited_for_sale":false,"additional_info":{"registered_at":"2022-09-25T10:32:30","translated_at":null,"current_pages_or_seconds":150,"expected_pages_or_seconds":null},"publisher":{"id":21610152,"name":"Tax Editores","url":"/author/tax-editores/"},"copyrighter":{"id":null,"name":"Bookwire","url":null},"rightholders":[{"id":null,"name":"Bookwire","url":null}],"is_referrable":true,"referral":null,"alisa_url":null,"update_events":["none"],"prequels":[],"alternate_urls":[{"url":"https://litres.de/book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082/","language":"de"},{"url":"https://litres.com/book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082/","language":"en"},{"url":"https://www.litres.ru/book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082/","language":"ru"},{"url":"https://litres.pl/book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082/","language":"pl"},{"url":"https://litres.az/book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082/","language":"az"},{"url":"https://litres.ee/book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082/","language":"et"},{"url":"https://litres-tr.com/book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082/","language":"tr"}],"is_art_online_readable":false,"webtoon_chapter_number":null,"webtoon_parent_id":null,"next_webtoon_chapter_id":null,"meta_tags":{"root":{"title":"Régimen fiscal de los ingresos por actividades empresariales y profesionales 2021, José Pérez Chávez – читать онлайн на Литрес","description":"В сервисе электронных книг 📚 Литрес можно читать онлайн «Régimen fiscal de los ingresos por actividades empresariales y profesionales 2021» от José Pérez Chávez! Оставляйте и читайте отзывы о книге на Литрес!","rel_canonical_url":null,"seo_robots":null,"open_graph_title":null,"open_graph_description":null,"text":null},"readonline":null,"reviews":null,"quotes":null},"audio_drm3_key":null},"fulfilledTimeStamp":1738626761736},"getSimilarArtsForRecommendation({\"artIDorSlug\":\"book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082\",\"limit\":24,\"offset\":\"24\"})":{"status":"fulfilled","endpointName":"getSimilarArtsForRecommendation","requestId":"gbnbq-6zFsuE6ZICMTqi4","originalArgs":{"artIDorSlug":"book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082","offset":"24","limit":24},"startedTimeStamp":1738626761622,"data":{"pagination":{"next_page":null,"previous_page":"/api/arts/book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082/similar?limit=24&offset=0"},"data":[],"recommendation_model_version":{"response_model_tag":"","response_model_name":""}},"fulfilledTimeStamp":1738626761677}},"mutations":{},"provided":{"ArtShortList":{"__internal_without_id":["getSimilarArtsForRecommendation({\"artIDorSlug\":\"book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082\",\"limit\":24,\"offset\":\"24\"})"]},"Art":{"68129082":["getArtData({\"artIdOrSlug\":\"book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082\"})"]}},"subscriptions":{"getBanners({\"place\":\"web-header-full-width\"})":{"vM0g3Q0nHEH2fXhj_ruAe":{}},"getBrandIdentity(undefined)":{"sCGEiZxNgiOJv0mTEOBkC":{}},"getArtData({\"artIdOrSlug\":\"book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082\"})":{"ihkFTddy61CPMzd2C56z3":{}},"getSimilarArtsForRecommendation({\"artIDorSlug\":\"book/jose-perez-chavez/regimen-fiscal-de-los-ingresos-por-actividades-empresari-68129082\",\"limit\":24,\"offset\":\"24\"})":{"gbnbq-6zFsuE6ZICMTqi4":{}}},"config":{"online":true,"focused":true,"middlewareRegistered":true,"refetchOnFocus":false,"refetchOnReconnect":false,"refetchOnMountOrArgChange":false,"keepUnusedDataFor":60,"reducerPath":"rtkqApi"}},"HeadHunterApi":{"queries":{},"mutations":{},"provided":{},"subscriptions":{},"config":{"online":true,"focused":true,"middlewareRegistered":true,"refetchOnFocus":false,"refetchOnReconnect":false,"refetchOnMountOrArgChange":false,"keepUnusedDataFor":60,"reducerPath":"HeadHunterApi"}},"user":{"accountSettings":{"actions":{"changePasswordCSRF":{},"changeProfilePrivacyCSRF":{},"setMarketingConsentCSRF":{}}},"credentials":{"isAnon":true,"userID":"0","userSID":"anonimous-empty-sid","name":"Anonymous","groups":[8,16],"lfrom":"","actions":{"changeCredentialsCSRF":{}}},"balance":{"account":0,"bonus":0,"accountFull":0},"basket":{"inBasket":0,"inDeferred":0,"purchased":0},"library":{},"boughtCollections":{"collections":[]},"notifications":{"isLoading":false,"unreadedCount":0,"allCount":0,"list":[]},"abonement":{"active":false,"price":"399"},"subscription":{"subscriptionClass":[{"id":1,"trial":true,"month":1,"price":"0","pricePerMonth":"0","basePrice":"399"},{"id":2,"trial":false,"month":1,"price":"399","pricePerMonth":"399","basePrice":"399"}],"active":false},"partnersSubscriptions":{"isAnyPartnerSubscriptionActive":false,"isMegafonSubscriptionActive":false,"isRostelecomSubscriptionActive":false,"isYotaSubscriptionActive":false,"isA1SubscriptionActive":false,"isKCellSubscriptionActive":false,"isInlabSubscriptionActive":false,"isTinkoffSubscriptionActive":false,"isLifebelSubscriptionActive":false},"socnet":{"attachedSocnets":[],"actions":{"attachSocnetCat2":{},"detachSocnetCat2":{}}},"avatar":{"availability":false,"avatarHash":"420","actions":{"removeAvatar":{},"uploadAvatarCSRF":{}}},"tests":{},"webpushes":{"status":false},"offers":{"offersList":[]},"actions":{"updateUserDataCat2":{},"updateMyRegCSRF":{},"uniteUsersCSRF":{}},"authorization":{"actions":{"requestActualizedUserSidCat2":{},"checkPassCorrectCSRF":{},"otpinLoginCSRF":{},"loginCSRF":{},"attachSocnetCSRF":{},"socnetCSRF":{},"checkSocnetCSRF":{}}},"registration":{"actions":{"checkEmailAvailabilityGUJ":{},"verifyPhoneCSRF":{},"recoverPasswordCSRF":{},"registrationCSRF":{}}},"rebills":{"list":{},"actions":{"deletePaymentCardCSRF":{},"getRebillsGUJ":{}}}},"foundationUser":{"id":0,"login":"","BSK":[],"LKS":[],"is_staff":false,"isOfficeUser":false,"profile":{"has_folder_arts":false},"account":{"display":0,"real":0,"full":0,"bonus":0},"settings":{"profile_privacy":"default","is_safemode_enabled":null},"socials":[],"library_info":{"title":null,"logo":{},"host":null,"is_school_user":false},"abonement":{"id":null,"is_active":false,"price":null,"rebill_id":null,"valid_till":null,"grace_period_start":null,"gift_arts_refresh_at":null,"payment_system_id":null,"purchase_origin":null},"subscription":{"id":null,"grace_period_start":null,"rebill_id":null,"payment_system_id":null,"purchase_origin":null},"partner_subscriptions":{"has_active":false,"subscriptions":[]},"phone":{},"ab_tests":[],"isLoading":false,"error":{},"isAsking":false,"actions":{"teleport_CSRF":{}},"varioqubTests":{"ymabParam":"","flags":{},"testIds":[],"initialized":false,"initializingError":false}},"browser":{"screen":{"width":null,"height":null},"urlParams":{},"pda":false,"clientHost":"litres-tr.com","headers":{"client-host":"litres-tr.com","ui-currency":"TRY","Ui-Language-Code":"tr","x-request-id":"9b91229b8e05c43751f8126528653cb4","Basket":"","Wishlist":""},"isRobot":true},"player":{"data":{"playerSettings":{"url":"","drm3key":"","isPlaying":false,"volume":0.5,"playbackRate":1,"muted":false,"isContentsOpen":false,"downloadForbidden":false,"readOnly":false,"isAnon":true,"isChapterLoading":false,"contentsData":[]},"currentTime":0,"playerData":{"error":null,"event":null,"isReady":false,"loadedTime":0,"duration":0,"isHalf":false,"canBackward":false,"canForward":true,"stats":{"hits":0,"secondsListened":0}}},"notes":{"order":0}},"payment":null,"pages":{"personalCabinet":{"paymentsHistory":{"payments":{"paginator":{"page":0,"limit":0,"maxPageNumber":0,"items":0},"pages":[]},"actions":{"paymentsHistoryCSRF":{}}},"userLibraries":{"libraries":[],"actions":{"teleportCSRF":{},"unsubscribeCSRF":{},"uniteCSRF":{},"uniteCSRFV2":{},"getUserLibrariesCSRF":{}}},"loyaltyCards":{"list":[],"actions":{"changeLoyaltyCSRF":{},"getLoyaltyCardsCSRF":{}}},"spam":{"userChannels":[],"userLangs":[],"actions":{"updateChannelsCSRF":{},"getUserChannelsGUJ":{},"getUserLangsGUJ":{}}},"bonuses":{"bonusExpiration":[],"actions":{"getBonusExpirationGUJ":{}}}},"paymentReceipts":{"receipts":[],"actions":{"getPaymentReceipts":{}}}},"global":{"auth":{"activeStep":"authenticationByEmail","fallbackStep":"init","stepsHistory":[],"formData":{},"isRateLimitError":false},"header":{"auth":{"isAuthPopupVisible":false,"analyticsData":{}},"banners":{"subscr":{"isActive":false},"onlyLitres":{"isActive":false},"promotion":{"isActive":false},"audioSubscr":{"isActive":false},"tvCampaignBanner":{"isActive":false}}},"globalModals":{"visibilityState":"init"},"availableBonuses":{"list":{},"actions":{"getAvailableBonusesListGUJ":{}}},"login":{"authValues":{"code":"","email":"","pwd":"","phoneCode":{"id":"91","tel_codes":[{"tel_mask":"7 XXX XXX XX XX","tel_code":"7"}],"code":"RU","name":"Россия"},"phone":"","otpin":""},"activeStep":"welcome","strategy":"email","isBiblioLogin":false,"isOldUser":false,"isVerifyPhone":false,"isLoading":false,"loginFormat":"email","passRecovery":{"method":"email","isTimerActive":false},"prevSteps":["welcome"],"usersMerges":false,"isLoginReserved":false,"serverError":null},"search":{"query":"","searchResults":[],"history":[],"loading":false,"error":{},"isInitiated":false},"interface":{"loginPopupError":{"isOpen":false},"stickyPlayer":{"isOpen":false},"isPageWithPlayer":true,"checkoutBox":{"isOpen":false,"height":0},"helpdesk":{"isOpen":false},"spamTickets":{"isOpen":false,"isHtmlFetched":false},"paymentPopup":{"isOpen":false},"reviewComplainPopup":{"isOpen":false,"id":0},"forceScroll":{"scrollToReviewForm":false,"scrollToReviewId":0},"sharingPopup":{"reviewId":0,"userName":"","userId":0,"rating":0,"comment":"","date":"","hasAvatar":false,"isOpen":false,"isReply":false},"headerHeight":0},"lastViewedBooksWidget":{"arts":[],"isLoading":false,"error":null},"phonecodes":{"countriez":"","actions":{"getPhonecodes":{"isLoading":false}}},"onboarding":{"isOpen":false},"subscriptionsToItem":{"subscriptions":[],"litresSubscriptions":[],"actions":{"subscribeToItemCSRF":{}}},"genres":{"popup":{"history":[],"currentGenre":null,"isOpen":false}},"arts":{"details":{"xmlProps":null},"reviews":{"list":[],"idMap":{},"sortType":"popular","pagination":{"next":null,"previous":null},"userReview":null,"lastGetRequestDate":"Mon Feb 03 2025 12:25:33 GMT+0000 (Coordinated Universal Time)","actions":{"getArtsReviews":{},"addArtsReview":{},"getUserArtsReviews":{},"addArtReviewLike":{},"removeArtReviewLike":{},"addArtReviewDislike":{},"removeArtReviewDislike":{},"addReviewReply":{}}}},"take":{"take":{"actions":{"takeBookCSRF":{}},"rating":[]}},"reviews":{"actions":{"addReviewComplain":{}},"activeReply":-1},"searchPage":{"query":""},"zeroSearchPage":{"recommendationBlocks":[],"loading":false,"error":{},"isListInitiated":false,"isInfoInitiated":false,"data":{"art_slider":{"data":[],"pagination":{"next_page":null,"previous_page":null},"loading":false},"person_list":{"data":[],"pagination":{"next_page":null,"previous_page":null},"loading":false},"series_list":{"data":[],"pagination":{"next_page":null,"previous_page":null},"loading":false},"tag_list":{"data":[],"pagination":{"next_page":null,"previous_page":null},"loading":false}}}},"face":{"language":"tr","host":null}}

«Régimen fiscal de los ingresos por actividades empresariales y profesionales 2021», José Pérez Chávez benzeri kitaplar