INCIDENCIA DEL REGIMEN DE PERCEPCIONES DEL IGV

UNIVERSIDAD NACIONAL DEL LTIPLANO ESCUELA DE POST GRADO MAESTRIA EN ADMINISTRACION ADMINISTRAC ION Y CONTABILIDAD CONTABILIDAD MENCION: GESTION TRIBUTARIA

PROYECTO DE TESIS “INCIDENCIA DEL REGIMEN DE PERCEPCIONES DEL IGV A LAS IMPORTACIONES IMPORTACIONES Y SU EFECTO EN LA LIQUIDEZ DE LAS EMPRESAS IMPORTADORAS DE GALERIA AGUA MARINA DE LA CIUDAD DE LIMA EN EL PERIODOS - 2014”

PRESENTADO POR: CPC. ALAN JAVIER JAVIER CAMATICONA CAMATICONA QUISPE QUIS PE

PARA PARA OPTAR OPTAR EL E L GRADO ACADEMICO DE: MAGISTER SCIENTAE EN GESTION TRIBUTARIA

PUNO-PERU  2015

UNIVERSIDAD NACIONAL DEL ALTIPLANO PUNO ESCUELA DE POST GRADO MAESTRIA EN ADMINISTRACION ADMINISTRAC ION Y CONTABILIDAD CONTABILIDAD MENCION: GESTION TRIBUTARIA

“ANALISIS DEL REGIMEN DE PERCEPCIONES DEL IGV A LAS IMPORTACIONES IMPORTACIONES Y SU EFECTO EN LA LIQUIDEZ DE LAS EMPRESAS IMPORTADORAS IMPORTADORAS DE GALERIA AGUA MARINA DE LA CIUDAD DE LIMA EN LOS PERIODOS 2014”

(PERIODO 2014) PROYECTO DE TESIS PRESENTADA A LA DIRECCIÓN DE INVESTIGACION A LA ESCUELA DE POST GRADO COMO REQUISITO PARA PARA OBTENER EL TITULO DE: MAGISTER EN GESTION TRIBUTARIA APROBADO: PRESIDENTE DE JURADO

:

___________________________________  

MIEMBRO

:

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MIEMBRO

:

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DEDICATORIA

A Dios, por i!"i#$r#os % &$r#os '!(r)$, *o!#+$& % 'ir"()$ #((s$ri$, p$r$ o#+i#!$r  o-r$#&o #!(s+ros o/(+i*os

A "is 0!(ri&os p$&r(s, 0!( por si("pr( (s+$r1 pr(s(#+( (# o "1s pro'!#&o &( "i or$)2#, por s(r (/("po &( +r$$/o,  o#&$&, $"or3 A +r$*4s &( (s+$s 5#($s (6pr(so "i pro'!#&$ $&"ir$i2# &( o 0!( (# *i&$ '!( "i "$(s+ro % "i -!5$.

A os &o(#+(s &( $ (s!($ &( pos+ -r$&o (# (sp(i$ $ os &o(#+(s &( $ "(#i2# -(s+i2# +ri!+$ri$, por s! -r$# o#+ri!i2# (# #!(s+r$ 'or"$i2#, s2i&$ %

AGRADECIMIENTO Pri"(r$"(#+( $ "is 0!(ri&os p$&r(s % $ +o&os "is 7(r"$#os 0!( "i $po%$ro# i#o#&iio#$"(#+(  p$r$ ( &(s$rroo &( pr(s(#+( pro%(+o &( i#*(s+i-$i2#. D( $ "is"$ "$#(r$ $ $ pri"(r$ $s$ &( Es+!&ios s!p(rior(s $"$ "$+(r &( $ i!&$& &( P!#o 0!( (s 8U#i*(rsi&$& N$io#$ &( A+ip$#o &( P!#o8, (# (sp(i$ $ os $!+ori&$&(s &( $ Es!($ &( Pos+ Gr$&o, $ +o&os os &o(#+(s 0!( 'or"$# p$r+( &( ($ (# (sp(i$ $ os &o(#+(s &( $ "(#i2# G(s+i2# Tri!+$ri$.

EL AUTOR  A.J.C.Q.

INDICE

INTRODUCCIÓN I PLANTEAMIENTO DEL PROBLEMA, ANTECEDENTES 9.9. D('i#ii2# &( pro("$ 9.. A#+((&(#+(s &( $ i#*(s+i-$i2# 9.;. O/(+i*os &( $ i#*(s+i-$i2# II

JUSTI
III. MARCO TEÓRICO Y CONCEPTUAL. ;.9. MARCO TEORICO ;.9.9. Co#s+i+!i2# po5+i$ &( (s+$&o ;.9.. V$or $-r(-$&o ;.9.;. P$-os $&($#+$&os &( IGV ;.9.=. P(r(pio#(s ;.9.>. Li0!i&() ;.9.?. T(or5$ &( $ 7ip2+(sis &( i#i&(#i$ ;.. MARCO CONCEPTUAL ;.;. @IPOTESIS DE LA INVESTIGACION IV. METODOLOGIA DE INVESTIGACION =.9. M4+o&o &(&!+i*o =.. M4+o&o i#&!+i*o =.;. R(o(i2# &( &$+os >.=. "i+o &( (s+!&io >.>. Po$i2# % M!(s+r$  V. CRONOGRAMA DE EJECUCION. VI. PRESUPUESTO DEL PROYECTO VII. BIBLIOGRA
RESUMEN

L$ L(-is$i2# Tri!+$ri$ P(r!$#$ 7$ r($&o Los r(-5"(#(s &( p$-os $&($#+$&os &( I"p!(s+o -(#(r$ $ $s *(#+$s,

R(+(#io#(s  R(s. ;FSUNAT, P(r(pio#(s L(% H>; %

D(+r$io#(s D. L(-. 9F, por (o &(s&( 0!( (s+os i"p!(s+os $&($#+$&os s( i"p$#+$ro# (# #!(s+ro  p$5s, $s ("pr(s$s i"por+$&or$s s( 7$ *is+o -r$*("(#+( $'(+$&$s o# (% H>; o# r(sp(+o $ s! i0!i&(), &( (s+$ "$#(r$ s( (s+1 &(s#$+!r$i)$#&o os i"p!(s+os i#&ir(+os *!#(r$#&o os pri#ipios &( i-!$&$&, r(s(r*$ &( (% % #o o#'is$+ori(&$&, %$ 0!( (s+os p$-os $&($#+$&os por o#(p+o &(  p(r(pio#(s $ $s i"por+$io#(s s( &(( p$-$r &( "$#(r$ i#"(&i$+$ &( 'or"$ $&iio#$ $ os &(r(7os $&!$#(ros #o 'or"$#&o p$r+( &( #i#-!#$ i#*(rsi2# o# r(+or#o. L$s ("pr(s$s #o !(#+$# o# $ i0!i&() #((s$ri$ p$r$ !"pir o# $s oi-$io#(s o# os pro*((&or(s, %$ 0!( "!7$s *((s (s+$ s( *( (# $ oi-$i2# &( +(#(r i0!i&() "(&i$#+( 'i#$#i$"i(#+os &( pr4s+$"os o# $s (#+i&$&(s 'i#$#i(r$s o# +$s$s &( i#+(r(s(s ((*$&$s, $ 0!( por o#s(!(#i$ r('(/$r$ !# -$s+o (# $ ("pr(s$. E +r$$/o &( i#*(s+i-$i2# &(#o"i#$&o “I!"#$%!"#& $%' *#+%! $% ,%"%,"#!%. $%' IGV &

'&. #+,/&"#!%.  . %%"/ %! '& '#3#$% $% '&. E+,%.&. #+,/&$&. $% G&'%5& A*& M&#!& $% '& C#$&$ $% '#+& %! '. ,%#$. - 2014 ” +i(#( o"o o/(+i*os: E*$!$r (# 0!4 "(&i&$ os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o &(  p(r(pio#(s $ $ pri"(r$ i"por+$i2# 0!( r($i)$ $s ("pr(s$s i"por+$&or$s &( G$(r5$ A-!$ M$ri#$ *!#(r$ os pri#ipios &( $ #$+!r$()$ &( i"posii2#. A#$i)$r &( 0!4 "$#(r$ ( r4-i"(# &( p$-os $&($#+$&os &( i"p!(s+o -(#(r$ $ $s *(#+$s $'(+$ (# $ i0!i&() &( $s ("pr(s$s i"por+$&or$s &( G$(r5$ A-!$ M$ri#$ &!r$#+( ( 9=. Propo#(r i#($"i(#+os p$r$ "(/or$r os sis+("$s &( p$-os $&($#+$&os &( i"p!(s+o -(#(r$ $ $s *(#+$s.

CAPITULO I

PLANTEAMIENTO DEL PRO6LEMA7 ANTECEDENTES Y O68ETIVOS DE LA INVESTIGACION 11 PLANTEAMIENTO DEL PRO6LEMA L$ A&"i#is+r$i2# Tri!+$ri$ (# ( P(rK 7$ +(#i&o 7is+2ri$"(#+( !# o"por+$"i(#+o irr(-!$r % (s &( o#oi"i(#+o #$io#$ 0!( si("pr( 7$ o$sio#$&o $rr(r$s p$r$ ( "iro ("pr(s$rio % $ $s p(0!($s ("pr(s$s i"por+$&or$s. E i"p!(s+o G(#(r$ $ $s V(#+$s  IGV r($&o (# 9H9 (# s!s+i+!i2# &( I"p!(s+o $ os Bi(#(s % S(r*iios, i"p!(s+o 0!( (# (s(#i$ s2o -r$*$ ( *$or $-r(-$&o, (s+o (s $ &i'(r(#i$ (#+r( ( *$or &( o"pr$ % ( *$or &( *(#+$ &( os i(#(s % s(r*iios, 7$ si&o &(s#$+!r$i)$&o % (s+1  p$-$&o &( 'or"$i&$&(s irr((*$#+(s 0!( o"pi$# $ *i&$ $ os o#+ri!%(#+(s 'or"$(s. S( 7$ $r-!"(#+$&o 0!( $ i"p("(#+$i2# &( #!(*$s "(&i&$s $&"i#is+r$+i*$s, R(+(#io#(s   R(s. ;FSUNAT, P(r(pio#(s L(% H>; % D(+r$io#(s D. L(-. 9F, o#oi&$s o"o os p$-os $&($#+$&os +i(#(# 'i# r($!&$+orio. Es+o #o i"pi$# $ r($i2# &( !# #!(*o i"p!(s+o o $ ((*$i2# &( $s +$s$s *i-(#+(s, si#o 0!( o#s+i+!%(# "($#is"os por "(&io &( os !$(s s( $s(-!r$ ( p$-o &( $s oi-$io#(s +ri!+$ri$s &( I"p!(s+o G(#(r$ $ $s V(#+$s %, $&("1s, s( (*i+$ 0!( 0!i(#(s or$# (s+( i"p!(s+o &(/(# &( p$-$r $ 'iso % o o#si&(r(# o"o !#$ -$#$#i$ $&iio#$ &( s! #(-oio. Es+( r4-i"(# 'or"$ p$r+( &( $s "(&i&$s ori(#+$&$s $ r(&!ir $ (*$si2# +ri!+$ri$. E# (s+( $so (sp(5'io, s( +r$+$ &( o"$+ir ( i#!"pi"i(#+o +ri!+$rio % $ i#'or"$i&$&. P$r$ $s ("pr(s$s i"por+$&or$s &( rop$s, os r(-5"(#(s $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s +i(#( !# ('(+o &ir(+o (# $ i0!i&() &( s! '!/o &( $/$, (# +$#+o +i(#(# 0!( p$-$r por  $&($#+$&o ( I"p!(s+o G(#(r$ $ $s V(#+$s p$r$ po&(r 7$(r ( !so &( "is"o o"o s$&o $ '$*or, ( 'iso o#+i#!$r$ (6i-i(#&o p$-os $&($#+$&os 0!( ( o#+ri!%(#+( #o &(( % !%$s op(r$io#(s #o s( 7$# r($i)$&o, -(#(r1#&os( p$-os (# (6(so o i#&(i&o, !%$ &(*o!i2# (s i#op(r$#+(, %$ 0!( (# $ (-is$i2# $K# #o s( i"p("(#+$ $ &(*o!i2# i#"(&i$+$ o -$r$#+i)$&$. L$s r(sp(+i*$s &(*o!io#(s por p$-os (# i#&(i&os o (# (6(sos, 0!( (s o"o $ A&"i#is+r$i2# os &(#o"i#$, o#si&(r$#&o +o&os os p$)os, ( +i("po 0!( +r$#s!rr( (#+r( ( "o"(#+o 0!( s( r($i)$ ( p$-o $&($#+$&o &( i"p!(s+o % $ &(*o!i2# &( "is"o (s (#  pro"(&io &( &i() "(s(s. Es por (so 0!( $'ir"$ 0!( ( p$-o $&($#+$&o &( I"p!(s+o G(#(r$ $ $s V(#+$s &(s$pi+$i)$ % &(s'i#$#i$# $ s(+or i"por+$&or -(#(r$#&o $&("1s sor( os+os ("pr(s$ri$(s.

E# o#!si2#, r((si2# (# ( p$5s, % $ *((s $ $/$ (# ( po&(r $&0!isi+i*o &( $ po$i2#  pro&!+o &( sis+("$ (o#2"io $'(+$# $ $s or-$#i)$io#(s, #o p(r"i+(# 0!( $ ("pr(s$ !(#+( o# $ i0!i&() #((s$ri$ p$r$ 0!( $ or-$#i)$i2# !"p$ o# $s oi-$io#(s o# os  pro*((&or(s, % 0!( "!7$s *((s (s+$ s( *( (# $ oi-$i2# &( +(#(r i0!i&() "(&i$#+(  pr4s+$"os o p$-$r(s o# $s (#+i&$&(s 'i#$#i(r$s 0!( "!7$s *((s (s+$s +i(#(# !#$ +$s$ &( i#+(r4s ((*$&$ $ 0!( por o#s(!(#i$ r('(/$r$ !# -$s+o (# $ or-$#i)$i2# Por +$ r$)2#, +(#i(#&o o"o $s( s!s+(#+$+ori$ o $#+(s (6p!(s+o p$#+(2 ( si-!i(#+( pro("$ &( i#*(s+i-$i2#: C2"o i#i&( ( r4-i"(# &( os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por  o#(p+o &( p(r(pio#(s &( $ pri"(r$ i"por+$i2#

(# $ i0!i&()

&( $s ("pr(s$s

i"por+$&or$s &( G$(r5$ A-!$ M$ri#$ &( $ i!&$& Li"$, &!r$#+( ( p(rio&o 9=.

DEFINICION DEL PRO6LEMA PROBLEMA GENERAL C2"o i#i&( ( r4-i"(# &( os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por  o#(p+o &( p(r(pio#(s (# $ i0!i&() &( $s ("pr(s$s i"por+$&or$s &( $ G$(r5$ A-!$ M$ri#$ &( $ i!&$& Li"$, &!r$#+( ( p(rio&o 9=

PROBLEMAS ESPECI
PROBLEMAS ESPECI
12 ANTECEDENTES DE LA INVESTIGACION

TESIS

INCIDENCIA

DE

LAS

DETRACCIONES,

PERCEPCIONES

Y

RETENCIONCIONES DEL IMPUESTO GENERAL A LAS VENTAS EN LOS NIVELES DE LIQUIDE A CORTO Y MEDIANO PLAO Y COMO A
RETENCIONES DEL IMPUESTO GENERAL A LAS

VENTAS Y EL E
19 O68ETIVOS DE LA INVESTIGACION

9.;.9 OBJETIVO GENERAL

A#$i)$r $ i#i&(#i$ &( 0!4 "$#(r$ ( r4-i"(# &( os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o &( p(r(pio#(s $'(+$ (# $ i0!i&() &( $s ("pr(s$s i"por+$&or$s &( $ G$(r5$ A-!$ M$ri#$ &( $ i!&$& Li"$, &!r$#+( ( p(rio&o 9=

9.;. OBJETIVOS ESPECI
$. E*$!$r (# 0!4 "(&i&$ os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s  por o#(p+o &( p(r(pio#(s $ $ pri"(r$ i"por+$i2# 0!( r($i)$# $s ("pr(s$s i"por+$&or$s &( $ G$(r5$ A-!$ M$ri#$ *!#(r$ os pri#ipios &( $ #$+!r$()$ &( i"posii2#.

 . A#$i)$r &( 0!4 "$#(r$ ( r4-i"(# &( p$-os $&($#+$&os &( i"p!(s+o -(#(r$ $ $s *(#+$s $'(+$ (# $ i0!i&() &( $s ("pr(s$s i"por+$&or$ &( $ G$(r5$ A-!$ M$ri#$ &( $ i!&$& Li"$, &!r$#+( ( p(rio&o 9=.

. Propo#(r i#($"i(#+os p$r$ "(/or$r os sis+("$s &( p$-os $&($#+$&os &( i"p!(s+o -(#(r$ $ $s *(#+$s.

CAPITULO II

8USTIFICACION DEL PROYECTO E pr(s(#+( +r$$/o &( i#*(s+i-$i2#, s( &(s$rro$ (# !# (#+or#o +ri!+$rio $r-$&o &( (%(s 0!( '$*or((# $ r($!&$i2# 'is$, si(#&o "!7$s *((s (s+$s (%(s pro&!+o &( *!#(r$io#(s o"o (s ( $so &( os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o &( p(r(pio#(s $ $s i"por+$io#(s 0!( o#s+i+!%(# !# pro("$ $+(#+( p$r$ os o#+ri!%(#+(s &( sis+("$ +ri!+$rio. Co# os p$-os $&($#+$&os &( I"p!(s+os G(#(r$ $ $s V(#+$s por o#(p+o &( p(r(pio#(s $ $s  pri"(r$s i"por+$io#(s, s( *!#(r$ ( pri#ipio o#s+i+!io#$ &( i-!$&$&, #o s( $pi$ $ (% &( "$#(r$ (0!i+$+i*$ $pi1#&os( so$"(#+( $ $-!#$s ("pr(s$s, si(#&o $ #$+!r$()$ &( I"p!(s+o G(#(r$ $ $s V(#+$s, !# i"p!(s+o 0!( (# (s(#i$ s2o -r$*$ ( *$or $-r(-$&o, (s+o (s $ &i'(r(#i$ (#+r( ( *$or &( o"pr$ % ( *$or &( *(#+$ &( os i(#(s % s(r*iios. L$s oi-$io#(s &( ('(+!$r $#+iipos i"posi+i*os $ (s+$&o +i(#(# #$+!r$()$ (-$, % 0!( &i7$s oi-$io#(s so# i#&(p(#&i(#+(s % $!+2#o"$s r(sp(+o &( $ oi-$i2# +ri!+$ri$. A7or$ i(#, (s "(#(s+(r r(o#o(r 0!( +$(s oi-$io#(s, (# +$#+o +i(#(# #$+!r$()$ p(!#i$ri$ % &(ri*$# &( #or"$s +ri!+$ri$s, &((# (#o#+r$rs( '!#&$&$s (# ( pri#ipio &( $p$i&$& o#+ri!+i*$. E $$#( &( pr(s(#+( +r$$/o &( i#*(s+i-$i2# &( "$#(r$ &ir(+$ s(r1 p$r$ $s ("pr(s$s i"por+$&or$s 0!( s( (#!(#+r$# s!/(+$s $ r4-i"(# &( p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o &( p(r(pio#(s $ $ pri"(r$ i"por+$i2#. E (s+$&o, $$#)$#&o prop!(s+$s $  posi(s $"ios &( $ (% por 7$(r r($&o !# ri+(rio r($!&$+orio 0!( &(s#$+!r$i)$ $ "is"$. Los r(s!+$&os o+(#i&os &( $ (/(!i2# &( pr(s(#+( pro%(+o &( i#*(s+i-$i2# s(r*ir1 $ ("pr(s$rios, $io#is+$s, -(r(#+(s, % o+ros (# -(#(r$ i#*o!r$&os o# ( 1r($ 'i#$#i(r$ &( $ ("pr(s$ $ +(#(r !#$ *isi2# +4#i$ % i(#+5'i$ &( $ $pi$i2# % o#s(!(#i$s &( $ &(s#$+!r$i)$i2# &( os i"p!(s+os i#&ir(+o (# ( P(rK $ +r$*4s &( os r(-5"(#(s $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o &( p(r(pio#(s $ $s i"por+$io#(s. As5 o"o $ $s $!+ori&$&(s 'is$(s p$r$ ( "(/or$"i(#+o &( $ (o#o"5$ (# ( p$5s por "(&io &( $ ro+$i2# &( $ i0!i&() (# $s ("pr(s$s. P$r$ $ (/(!i2# &( pro%(+o &( i#*(s+i-$i2# ( i#*(s+i-$&or +i(#( $ p(#$ $p$i&$& (o#2"i$ % "(+o&o2-i$ p$r$ $ !"i#$i2# &( pr(s(#+( +r$$/o &( i#*(s+i-$i2# % po&(r o-r$r os o/(+i*os  prop!(s+os.

CAPITULO III

MARCO TEORICO7 MARCO CONCEPTUAL E IPOTESIS DE LA INVESTIGACION 91 MARCO TEORICO 911 CONSTTUCION POLITICA DEL ESTADO L$ Co#s+i+!i2# Po5+i$ (s+$(( 0!( os +ri!+os s( r($#, "o&i'i$# o &(ro-$# por (%. E (/(riio &( $ po+(s+$& +ri!+$ri$ &( Es+$&o &(( r(sp(+$r os pri#ipios &( r(s(r*$ &( (%, i-!$&$&, os &(r(7os '!#&$"(#+$(s &( $ p(rso#$ % #o p!(&(# +(#(r ('(+o o#'is$+orio. L$ r(s(r*$ &( (% s( $s$ (# $ os(r*$#i$ i#(6!s$( por ( (-is$&or or&i#$rio &( "$#&$+o o#s+i+!io#$, (# r$)2# &( 0!( (s+$ '$!+$& pro*i(#( &( ($. L$ i-!$&$& oi-$ $ (-is$&or (*i+$r i#/!s+$s &isri"i#$io#(s 0!( (-i+i"$# $ 0!i(#(s s( si(#+(# $'(+$&os $ $!&ir $ os +ri!#$(s (# !s$ &( !# +r$+o i-!$i+$rio.

912 PAGOS ADELANTADOS DEL IMPUESTO GENERAL A LAS VENTAS D(i&o $ $s "K+ip(s #((si&$&(s 0!( &(( $'ro#+$r ( Es+$&o, por $ '$+$ &( &ispo#iii&$& (# s! $/$ 'is$, o$sio#$&o por $ (*$si2# +ri!+$ri$, pro*o2 $  pr(o!p$i2# (# 4s+(, ori-i#$#&o $ r($i2# &( os Sis+("$ &( P$-os A&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s, 0!(: Son mecanismos que aseguran al Estado, el cobro de las obligaciones tributarias del IGV, obligando que a como dé lugar se  pague el Impuesto General a las Ventas , y no lo consideren como una “Ganancia  Adicional” de su negocio, sabiendo perfectamente que este impuesto es de  propiedad del Estado logrando este, incrementar la Recaudacin y ampliar la !ase "ributaria”.

D( (s+$ "$#(r$ s( &(s#$+!r$i)$ ( I"p!(s+o G(#(r$ $ $s V(#+$s $/o ( pri#ipio &( 7ip2+(sis &( i#i&(#i$ $ 0!( o"pr(#&( !$+ro $sp(+os: E $sp(+o o/(+i*o o#sis+( (# ( 7(7o -(#(r$&or &( $ oi-$i2# +ri!+$ri$. E $sp(+o s!/(+i*o +r$+$ sor( ( $!+or &( 7(7o -r$*$&o. E $sp(+o (sp$i$ $p!#+$ $ $ &i"(#si2# +(rri+ori$ &( 7(7o -(#(r$&or &( $ oi-$i2# +ri!+$ri$. E $sp(+o +("por$ s( r('i(r( $ $ '(7$ (# 0!( s( (#+i(#&( o!rri&o ( 7(7o -(#(r$&or &( $ oi-$i2# +ri!+$ri$. L$ (% &(( &(sriir ( 7(7o -(#(r$&or &( $ oi-$i2# +ri!+$ri$ % +i(#( 0!( s($$r $ o#+ri!%(#+( (s o 0!( s!(&( o# os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s 0!( si (s+1 (#"$r$&o (# $ L(%, p(ro *!#(r$#&o ( pri#ipio &( i-!$&$&. Y por o+ro $&o ( 7(7o -(#(r$&or, (s ( pr(s!p!(s+o (s+$(i&o por $ (% p$r$ +ipi'i$r ( +ri!+o % !%$ r($i)$i2# ori-i#$ ( #$i"i(#+o &( $ oi-$i2#. E *5#!o &( oi-$i2# 0!( orr(spo#&( $ o#(p+o &( +ri!+o #$(, por '!(r)$ &( $ (%, &( $ o!rr(#i$ &( 7(7o i"po#i(. E C2&i-o Tri!+$rio P(r!$#o (s+$((

0!( L$ oi-$i2# +ri!+$ri$ #$( !$#&o s( r($i)$ ( 7(7o pr(*is+o (# $ (%, o"o -(#(r$&or &( &i7$ oi-$i2# E# (s+( s(#+i&o (6is+(# &os p$r+i!$ri&$&(s, ( pri"(ro (s (# r($i2# (#+r( $ 7ip2+(sis &( i#i&(#i$ % ( 7(7o i"po#i(, 0!( s( !"p(# (# os p$-os $&($#+$&os &( i"p!(s+o -(#(r$ $ $s V(#+$s p(ro 0!( #o ri-(# &( "$#(r$ (0!i+$+i*$ "$#+(#i(#&o ( pri#ipio &( i-!$&$& $ +o&$s $s ("pr(s$s. A o#s!+$r $ i#'or"$i2# r($io#$&$ o# os r(-5"(#(s &( p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s, $ S!p(ri#+(#&(#i$ N$io#$ &( A&"i#is+r$i2# Tri!+$ri$ (6pi$

"(&i$#+( s!s $$#(s +(2rios, $-!#$s &('i#iio#(s

"!%

i"por+$#+(s: “El régimen pagos adelantados del Impuesto General a las Ventas, es un sistema basado en aplicar tasas porcentuales a las adquisiciones y pagos que se realicen con operaciones gra#abas con dic$o impuesto los mismos que tienes concepto cancelatorio, con el fin de adelantar el pago del Impuesto General a las Ventas  siendo canali%ado a tra#és de la Superintendencia &acional de Administracin "ributaria, fondos son destinados a contribuir al desarrollo de las acti#idades  propias del 'inisterio de Econom(a y )inan%as que ser*n incluidas dentro del  rubro de recaudaciones fiscales para que sean consideradas en el +resupuesto General de la Repblica” -

A o#s!+$r +$"i4# $ i#'or"$i2# sor( os $&($#+os &( +ri!+os &( IGV, s( 7$ (#o#+r$&o 0!( C1"$r$ &( Co"(rio &( Li"$, $ +r$*4s &( Dr. J!io (-$rr$ V(1s0!() #os (6pi$ "(&i$#+( s!s $$#(s +(2rios $-!#$s &('i#iio#(s 0!( $ "i ri+(rio so# "!% i"por+$#+(s sor( $s P(r(pio#(s $ $s I"por+$io#(s % $ r(sp(+o &i( o si-!i(#+(:  “.os pagos adelantados del impuesto general a las #entas constituyen un costo tributario para las empresas, ya que en primer lugar produce falta de liquide% y en  segundo lugar no constituyen ningn costo beneficio que si contribuyen ante la Superintendencia &acional de Administracin por m*s que posteriormente sean compensados o de#ueltos a tra#és de una solicitud por parte de los contribuyentes”/

9121 PERCEPCIONES 0000000000000000000000000000000000

1 LEY N° 28053), por el Poder Ejecutivo (SPOT  !"Le#" N° $%0) & l' retecioe dipuet' por l' S*N+T (e" N° 03-2002S*N+T)

919 LIQUIDEZ A r(sp(+o ( ri+1#io Nor+7(r# Ro &i(: “Eso significa que no tienen dinero  para pagar”

 .

To&o p$r+( &( !#$ o#'!si2# $s+$#+( 7$i+!$ (#+r( pro("$s &(

i0!i&() % pro("$s &( so*(#i$. 1na empresa no es sol#ente cuando sus acti#os no son suficientes para respaldar sus pasi#os/ Es decir, que ni #endiendo todo lo que tiene podr(a pagar sus deudas/ 1n problema de liquide% no es lo mismo,  simplemente es un problema de pagos y cobros a corto pla%o/ .le#ado a lo sencillo, no tiene dinero contante y sonante para $acer frente a los pagos a corto pla%o”/ 2 Gurrusblog dice al respecto3 “Entiendo que este no es un factor que nos indicar(a una falta de sol#encia de las entidades que solicitan est* liquide% a corto a un banco/ 4tro tema es si empie%a a cundir el p*nico entre sus clientes y estos empie%an a retirar masi#amente sus depsitos0/ sin lugar a dudas esto puede tumbar al banco m*s sol#ente”/ 5

L$ i0!i&() (s ( -r$&o (# ( !$ !# $+i*o, *$or o propi(&$& p!(&( s(r o"pr$&o o *(#&i&o (# ( "(r$&o si# $'(+$r s! pr(io:  .a liquide% se caracteri%a por un alto ni#el de acti#idad comercial, y se refiere a la $abilidad de con#ertir un acti#o en efecti#o r*pidamente/ Se conoce también como comerciabilidad”/

L$ +(or5$ &( $ pr('(r(#i$ por $ i0!i&(), por o+r$ p$r+(, "$#+i(#( 0!( os o#os $ $r-o p$)o, $/o (s+$ o#&ii2#, r(&i+K$# "1s 0!( os o#os $ or+o p$)o por &os r$)o#(s: 9

E# !# "!#&o &( i#(r+i&!"r(, os i#*(rsio#is+$s -(#(r$"(#+( pr('(rir1# "$#+(#(r  *$or(s $ or+o p$)o, %$ 0!( so# "1s 50!i&os (# ( s(#+i&o &( 0!( p!(&(# s(r  o#*(r+i&os (# ('(+i*o o# "(#os p(i-ro &( p4r&i&$ &( pri#ip$.



Los pr(s+$+$rios r($io#$# (6$+$"(#+( (# 'or"$ op!(s+$ $ $ &( os i#*(rsio#is+$s os pr(s+$+$rios &( os #(-oios -(#(r$"(#+( pr('i(r(# $s &(!&$s $ $r-o p$)o

2 Nort.er oc/, 1$$5, i'' e l' Epre', Edicioe N'utec, .ile, P'#" 12$ 3 4urrulo# +dre 'lcoi, 1$$8 'ctore de l' Ecooi', Per6, P'#" -3

 por0!( $s &(!&$s $ or+o p$)o s!/(+$# $ $ ("pr(s$ $ p(i-ro &( +(#(r 0!( r(("os$r $ &(!&$ $/o o#&iio#(s $&*(rs$s.=

92 TEORIAS RELACIONADAS 921 IP;TESIS DE INCIDENCIA L$ @ip2+(sis &( I#i&(#i$ (s $ 'or"!$i2# (-$ &( !# 7(7o, (#+(#&("os por  7ip2+(sis &( i#i&(#i$ +ri!+$ri$ $ $ &(sripi2# (-$ 7ipo+4+i$ &( 7(7o $p+o  p$r$ ( #$i"i(#+o &( $ oi-$i2# +ri!+$ri$.>

922 ECO IMPONI6LE E 7(7o i"po#i( (s ( ('(+i*$"(#+( $o#+(i&o (# &(+(r"i#$&o !-$r % +i("po %, $ orr(spo#&(r ri-!ros$"(#+( $ $ &(sripi2# 'or"!$&$

por $ 7ip2+(sis &(

i#i&(#i$, &$ #$i"i(#+o $ $ oi-$i2# +ri!+$ri$ (s &(ir $ $ oi-$i2# &(  p$-$r ( +ri!+o, 7( $5 $ r($i2# &( 7(7o i"po#i( o# $ oi-$i2# +ri!+$ri$.?

929 PRINCIPIO DE IGUALDAD S(-K# ( pri#ipio &( i-!$&$& +ri!+$ri$ os o#+ri!%(#+(s o#

7o"o-4#($

$p$i&$& o#+ri!+i*$ &((# r(iir ( "is"o +r$+o (-$ % $&"i#is+r$+i*o 'r(#+( $ "is"o s!p!(s+o &( 7(7o +ri!+$rio.  E pri#ipio &( i-!$&$& (s !# 5"i+( 0!( pr(sri( 0!( $ $r-$ +ri!+$ri$ &(( s(r $pi$&$ &( 'or"$ si"4+ri$ % (0!i+$+i*$ (#+r( os s!/(+os 0!( s( (#!(#+r$# (# !#$ "is"$ si+!$i2# (o#2"i$, % (# 'or"$ $si"4+ri$ o &(si-!$ $ $0!(os

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s!/(+os 0!( s( (#!(#+r$# (# si+!$io#(s (o#2"i$s &i'(r(#+(s. E pri#ipio $/o "(#i2# s!po#( 0!( $ i-!$(s s!p!(s+os &( 7(7o s( $pi0!(# i-!$(s o#s(!(#i$s /!r5&i$s, &(i(#&o o#si&(r$rs( i-!$(s &os s!p!(s+os &( 7(7o !$#&o $ !+ii)$i2# o i#+ro&!i2# &( (("(#+os &i'(r(#i$&or(s s($ $ri+r$ri$ o $r()$ &( '!#&$"(#+o r$io#$.F

929 PRINCIPIO DE CAPACIDAD CONTRI6UTIVA Co#oi&$ +$"i4# o"o $p$i&$& (o#2"i$ &( $ oi-$i2#, o#sis+( o"o &i( ( pro'(sor
;..;.9. C&,&"#$&$ C!/#</#=& A<.'/&: $p+i+!& $s+r$+$ 0!( +i(#(# &(+(r"i#$&$s p(rso#$s p$r$ o#!rrir $ os +ri!+os r($&os por ( (s+$&o (# (/(riio &( s! po+(s+$& +ri!+$ri$. Es+( +ipo &( $p$i&$& o#+ri!+i*$ s( +o"$ (# !(#+$ (# ( "o"(#+o (# ( 0!( ( (-is$&or &(i"i+$ os  pr(s!p!(s+os &( 7(7o &( $ #or"$ +ri!+$ri$.   ;..;.. C&,&"#$&$ C!/#</#=& R%'&/#=&: Es $0!($ 0!( ori(#+$ $ &(+(r"i#$i2# &( $ $r-$ +ri!+$ri$ (# 'or"$ o#r(+$. Es+( +ipo &( $p$i&$& o#+ri!+i*$, p(r"i+( 'i/$r !$(s so# os (("(#+os &( $ !$#+i'i$i2# &( $ &(!&$ +ri!+$ri$.

929 PRINCIPIO DE EQUIDAD E pri#ipio &( (0!i&$& +i(#( s! $#+((&(#+( (# ( pri#ipio &( /!s+ii$ 'or"!$&o por  A&$" S"i+7, $s5 s( pr(is$ 0!( Los sK&i+os &( $&$ Es+$&o &((# o#+ri!ir $ sos+(#i"i(#+o &( -oi(r#o (# !#$ propori2# o "1s (r$#$ posi( $ s!s

- oA EriBue de 7o&' oeroC Loc'li'ci9D !erec.o & opii9, 113332-8, N 5, 1$$- , P'#" 1$$202 8 7'rco P'dill' FuGi#',TeorH' !octri'le del Pricipio de 'p'cid'd otriutiv', 7eIico, 1$$%, P'# 32

r(sp(+i*$s $p$i&$&(s: (s &(ir, (# propori2# $ os i#-r(sos &( 0!( -o)$# $/o $  pro+(i2# &( Es+$&o. Co#+$r o# !# i"p!(s+o (0!i+$+i*o sor( $ r(#+$ p(rso#$ o#s+i+!%( !#$ $spir$i2#  p(r"$#(#+( &( !# sis+("$ +ri!+$rio. L$ (0!i&$& $$#)$( por !# i"p!(s+o  p(rso#$ (# !# sis+("$ +ri!+$rio % (# !# p$5s &(+(r"i#$&o #o p!(&( pr(si#&ir, si# ("$r-o, &( $s $r$+(r5s+i$s 0!( &('i#(# ( r(p$r+o &( $ i"posii2# p(rso#$ (6is+(#+(. Y (s $ (s$s $r$+(r5s+i$s $ $s 0!( +i(#( 0!( $+(#&(r $ (s+r$+(-i$ &( $  pro-r(si*i&$&.

22 MARCO CONCEPTUAL

$ etro <ter'eric'o de +diitr'cioe Triut'ri'  <+T , +utor """ El Pricipio de l' EBuid'd Triut'ri' & el JHculo de Solid'rid'd Soci'l, 1$$0, P'#"-1

99 IPOTESIS DE LA INVESTIGACION

;.;.9 @IPOTESIS GENERAL

E r4-i"(# &( os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o &(  p(r(pio#(s &( $ pri"(r$ i"por+$i2# i#i&( o#si&(r$("(#+( (# $ i0!i&() % (# ( $pi+$ &( +r$$/o (# $ ("pr(s$ i"por+$&or$ Co"(ri$ G$&is EIRL &( $ i!&$& Li"$, &!r$#+( os p(rio&os 9;9=

;.;. @IPOTESIS ESPECW
$. Los p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o &(  p(r(pio#(s $ $ pri"(r$ i"por+$i2# 0!( r($i)$ $ ("pr(s$ i"por+$&or$ Co"(ri$ G$&is EIRL *!#(r$# &ir(+$"(#+( $ os pri#ipios &( $ #$+!r$()$ &( i"posii2#.

 . E r4-i"(# &( p$-os $&($#+$&os &( i"p!(s+o -(#(r$ $ $s *(#+$s $'(+$ o#si&(r$("(#+( (# $ i0!i&() % ( !$ oi-$ 'i#$#i$"i(#+o $ $ ("pr(s$ i"por+$&or$ Co"(ri$ G$&is EIRL &!r$#+( os p(rio&os 9;9=.

999 OPERACIONALIZACION DE VARIA6LES IPOTESIS GENERAL: V.I. X Sis+("$ &( p(r(pio#(s &( IGV. V.D.X Li0!i&() &( $ ("pr(s$ i"por+$&or$ o"(ri$ G$&is EIRL.

IPOTESIS ESPEC>FICAS: DE LA @IPOTESIS N 9 V.I. X Sis+("$ &( p(r(pio#(s &( IGV. V.D.X T(or5$s % Pri#ipios +ri!+$rios INDICADORES: Co#s+i+!i2# po5+i$ &( (s+$&o  D(r(+o s!pr("o N  @ip2+(sis &( $ i#i&(#i$  B$s( i"po#i(  Pri#ipio &( $ r(s(r*$ &( $ (%  Pri#ipio &( (0!i&$&  Pri#ipio &( $p$i&$& o#+ri!+i*$  Pri#ipio &( i-!$&$&. DE LA @IPOTESIS N  V.I. X Li0!i&() &( $ ("pr(s$ i"por+$&or$ o"(ri$ G$&is EIRL V.D.X
 E'(+i*o (# $/$.  R$+ios &( i0!i&().  R(s!"(# &( i#-r(so % -$s+os.  Pr(s+$"os  P$-$r(s

CAPITULLO IV METODOLOGIA DE LA INVESTIGACION =.9 M(+o&oo-5$ &( $ i#*(s+i-$i2#. =.9.9 M4+o&o D(&!+i*o Es+( "4+o&o s(r1 !+ii)$&o p$r$ &(&!ir $ 7ip2+(sis, !(-o &( 7$(r $#$i)$&o $ +(or5$ r($io#$&o o# $s p(r(pio#(s, $s5 o"o os pri#ipios &( o#+$ii&$&, % +$"i4# $s (%(s &( i"p!(s+o -(#(r$ $ $s *(#+$s. T$"i4# $ +r$*4s &( (s+( "4+o&o s( !s$r$ &(&!ir p$r$ (-$r $ $ o#!si2# p$r+i!$r % !(-o -(#(r$i)$r $ +o&$s $s ("pr(s$s 0!( +i(#(# (s+( +ipo &( i#o#*(#i(#+(s o# r(sp(+o $ +("$ &( i#*(s+i-$i2#. =.9. M4+o&o A#$5+io Es+( "4+o&o s(r1 !+ii)$&o &( "$#(r$ "i#!ios$ &(so"po#i(#&o os (s+$&os 'i#$#i(ros &( $ ("pr(s$, p$r$ &(+(r"i#$r os r$+ios &( i0!i&(), +$"i4# s(r1 !+ii)$&o p$r$ r($i)$r !# $#1isis o"p$r$+i*o &( os r(s!+$&os &( os r$+ios $ $pi$r. =. Tipo &( &is(o &( i#*(s+i-$i2#.  =..9 #o (6p(ri"(#+$  +r$#s$io#$  orr($io#$ % $!s$ =.; T4#i$s &( R(o(i2# &( D$+os =.;.9 R(*isi2# % $#1isis &( $ #or"$ =.;. R(*isi2# Do!"(#+$ri$ &( $s ("pr(s$s E# $ pr(s(#+( i#*(s+i-$i2# s( !s$r$ o"o +4#i$ &( r(o(i2# &( &$+os $ r(*isi2# &o!"(#+$ "(&i$#+( ( !$ s( r($i)$r$ ( $#1isis &( os Es+$&os
=.= "i+o &( Es+!&io =.=.9 Po$i2# E# #!(s+ro p$5s, (6is+(# ("pr(s$s o"(ri$(s i"por+$&or$s &( i(#(s &( &i'(r(#+(s "(r$&os &( "!#&o (# !s$ &( s$+is'$(r $s #((si&$&(s &( $ po$i2# p(r!$#$ $ os !$(s (# (s+(  pro%(+o &( i#*(s+i-$i2# s( ( +o"$r$ o"o $ po$i2#.

=.=. M!(s+r$ L$ ("pr(s$ o/(+o &( (s+!&io (s $ $s IMPORTADORAS DE GALERIA AGUA MARINA &( $ i!&$& &( i"$, o# RUC. Q!( '!( o#s+i+!i&$ "(&i$#+( (sri+!r$ pKi$ (# $ '(7$ > &( $-os+o &( 9>, 0!( i#ii2 s!s $+i*i&$&(s (# $ '(7$ 9 &( s(p+i("r( &( "is"o $o, +i(#( o"o &o"iiio 'is$ (# Jr. Mo#+(*i&(o N 9;9 (# ( (r$&o Li"$.

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A#$i)$r $ i#i&(#i$ &( 0!4 "$#(r$ ( r4-i"(# &( os p$-os $&($#+$&os &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o &( p(r(pio#(s $'(+$ (# $ i0!i&() &( $s ("pr(s$s i"por+$&or$s &( $ G$(r5$ A-!$ M$ri#$ &( $ i!&$& Li"$, &!r$#+( ( p(rio&o 9=

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PROBLEMA ESPECI
E*$!$r (# 0!4 "(&i&$ os p$-os $&($#+$&os Los p$-os $&($#+$&os &( I"p!(s+o &( I"p!(s+o G(#(r$ $ $s V(#+$s por o#(p+o G(#(r$ $ $s V(#+$s por o#(p+o &( &( p(r(pio#(s $ $ pri"(r$ i"por+$i2# 0!(  p(r(pio#(s $ $ pri"(r$ i"por+$i2# 0!( r($i)$# $s ("pr(s$s i"por+$&or$s &( $ r($i)$# $s ("pr(s$s i"por+$&or$s &( $ G$(r5$ A-!$ M$ri#$ *!#(r$ os pri#ipios &( G$(r5$ A-!$ M$ri#$ *!#(r$# $ #$+!r$()$ &( i"posii2#. &ir(+$"(#+( $ os pri#ipios &( $ #$+!r$()$ &( i"posii2#. OBJETIVO ESPECI
D( 0!4 "$#(r$ ( r4-i"(# &( p$-os $&($#+$&os &( i"p!(s+o -(#(r$ $ $s *(#+$s $'(+$ (# $ i0!i&() &( $s ("pr(s$s i"por+$&or$s &( $ G$(r5$ A-!$ M$ri#$ &( $ i!&$& Li"$, &!r$#+( (  p(rio&o 9=

A#$i)$r &( 0!4 "$#(r$ ( r4-i"(# &( p$-os $&($#+$&os &( i"p!(s+o -(#(r$ $ $s *(#+$s $'(+$ (# $ i0!i&() &( $s ("pr(s$s i"por+$&or$ &( $ G$(r5$ A-!$ M$ri#$ &( $ i!&$& Li"$, &!r$#+( ( p(rio&o 9=.

@IPOTESIS ESPECI
OBJETIVO ESPECI
+L+NE !E
T(

Corr($io#$ % (6pi$+i*o  No (6p(ri"(#+$ +r$#s$io#$ orr($io#$ % $!s$

MATRIZ DE CONSISTENCIA TITULO: INCIDENCIA DEL REGIMEN DE PERCEPCIONES DEL IGV A LAS IMPORTACIONES Y SU E
Li i" M


OPERACIONALIZACION DE VARIABLES VARIABLES

DIMENSION

INDICADOR

VARIABLE INDIPENDIENTE

       

LAS PERCEPCIONES

Percepciones a la primera  importacin

Co#s+i+!i2# po5+i$ &( (s+$&o D(r(+o s!pr("o N @ip2+(sis &( $ i#i&(#i$ B$s( i"po#i( Pri#ipio &( $ r(s(r*$ &( $ (% Pri#ipio &( (0!i&$& Pri#ipio &( $p$i&$& o#+ri!+i*$ Pri#ipio &( i-!$&$&.

VARIABLE DEPENDIENTE LIQUEDEZ

Li!"i#e$ #e la empresa  importa#ora 

    

E'(+i*o (# $/$. R$+ios &( i0!i&(). R(s!"(# &( i#-r(so % -$s+os. Pr(s+$"os P$-$r(s