Análisis de la aplicación de la sección 29 “impuestos a las ganancias” en el sector manufacturero: industrias de maderas de la ciudad de Cuenca

Abstract

Small and medium enterprises are the major contributors to economic development, create the main sources of employment and contribute to the decentralization of labor. Are embedded in the business through various activities, the most relevant being engaged in manufacturing. In Cuenca, these businesses excel in the timber industry, is to treat it as in manufacturing furniture that are well received locally, nationally and internationally. As economic agents have benefits and obligations, which are expressed primarily in tax and accounting rules governing the presentation of financial information, considering that these standards differ between them. Thus, to study these differences will reveal the treatment used for each, clarifying the ambiguities that arise when determining the income tax includes current and deferred, that companies must meet. To fulfill this purpose, we worked in two phases: the first focused on the study of an SME wood was taken as a reference to determine the economic reality, the second involved an investigation of the sector through the use of surveys and analysis of its financial statements. Then we proceeded to the identification of current tax recognition, measurement and recording of deferred tax.