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[]
[null,"ESTIMULO FISCAL TRANSPORTISTAS"]
[]
[null,"Introducción"]
[null,"Se otorga un estímulo fiscal a los contribuyentes que se dediquen exclusivamente al transporte terrestre público y privado, de carga o pasaje, así como el turístico, que utilizan la Red Nacional de Autopistas de Cuota, que obtengan en el ejercicio fiscal en el que hagan uso de la infraestructura carretera de cuota."]
[null,"Consistente en permitir un acreditamiento de los gastos realizados en el pago de los servicios por el uso de la infraestructura mencionada hasta en un 50 por ciento del gasto total erogado por este concepto."]
[null,"Los contribuyentes considerarán como ingresos acumulables para los efectos del ISR el estímulo en el momento en que efectivamente lo acrediten."]
[null,"El acreditamiento únicamente podrá efectuarse contra el ISR causado del mismo ejercicio."]
[null,"Se establece la limitante de aplicar el estímulo siempre que los contribuyentes obtengan ingresos menores a 300 millones de pesos y sean miembros de partes relacionadas."]
[]
[null,"Reglas"]
[null,"Dar aviso al SAT mediante escrito libre a más tardar en marzo del siguiente año, en donde se incluya el inventario de vehículos utilizados durante el ejercicio, incluyendo la siguiente información:"]
[null,"►Denominación del equipo (nombre técnico y comercial, capacidad de carga o de pasajeros)"]
[null,"►Modelo de la unidad"]
[null,"►Número de control de inventario o número de serie y datos de la placa vehicular."]
[null,"►Fecha de incorporación o baja del inventario, para el supuesto de modificaciones realizadas durante el año que se informa."]
[null,"Llevar una bitácora de viaje de origen-destino"]
[null,"Efectuar pagos de autopistas mediante tarjeta automática vehicular o de cualquier otro sistema electrónico de pago con que cuente la autopista y conservar los estados de cuenta de dicha tarjeta o sistema."]
[null,"El monto del acreditamiento se obtiene aplicando el importe pagado con concepto de infraestructura carretera de cuota, sin incluir el IVA, el factor del 0.5 para toda la red nacional de autopista de cuota."]
[null,"Quienes opten por aplicar este beneficio, considerarán como ingreso acumulable el monto del estímulo acreditado en el momento en que lo apliquen (pagos provisionales)."]
[null,"Quedan comprendidos en el término de carreteras o caminos, los que en su totalidad o parcialmente hubieran sido construidos por la Federación, Entidades Federativas, o Municipios, ya sea con fondos federales o locales, así como los elaborados por concesionarios. "]
[]
[null,"Desarrollo"]
[]
[null,"CONCEPTO",null,"ENERO","FEBRERO","MARZO","ABRIL","MAYO"]
[null,"CFDI's por uso de AUTOPISTAS",null,{"v":162000,"d":"162,000.00"},{"v":186000,"d":"186,000.00"},{"v":147600,"d":"147,600.00"},{"v":343200,"d":"343,200.00"},{"v":210000,"d":"210,000.00"}]
["Por     (x)","Factor de Acreditamiento",null,{"v":0.5,"d":"50%"},{"v":0.5,"d":"50%"},{"v":0.5,"d":"50%"},{"v":0.5,"d":"50%"},{"v":0.5,"d":"50%"}]
["Igual   (=)","Monto del Acreditamiento","C",{"$f":"+D26*D27","v":{"v":81000,"d":"81,000.00"}},{"$f":"+E26*E27","v":{"v":93000,"d":"93,000.00"}},{"v":73800,"d":"73,800.00"},{"v":171600,"d":"171,600.00"},{"v":105000,"d":"105,000.00"}]
[]
["Mas    (+)","INGRESOS ACTIVIDAD PREPONDERANTE",null,{"v":1350000,"d":"1,350,000.00"},{"v":1550000,"d":"1,550,000.00"},{"v":1230000,"d":"1,230,000.00"},{"v":2860000,"d":"2,860,000.00"},{"v":1750000,"d":"1,750,000.00"}]
["Mas    (+)","ESTIMULO DE CASETAS",null,null,{"$f":"+D28","v":{"v":81000,"d":"81,000.00"}},{"$f":"+E28","v":{"v":93000,"d":"93,000.00"}},{"$f":"+F28","v":{"v":73800,"d":"73,800.00"}},{"v":171600,"d":"171,600.00"}]
["Igual   (=)","INGRESO MENSUAL","A",{"$f":"+D30+D31","v":{"v":1350000,"d":"1,350,000.00"}},{"$f":"+E30+E31","v":{"v":1631000,"d":"1,631,000.00"}},{"v":1323000,"d":"1,323,000.00"},{"v":2933800,"d":"2,933,800.00"},{"v":1921600,"d":"1,921,600.00"}]
[]
["Mas    (+)","DEDUCCIONES AUTORIZADAS",null,{"v":850000,"d":"850,000.00"},{"v":770000,"d":"770,000.00"},{"v":600000,"d":"600,000.00"},{"v":1560000,"d":"1,560,000.00"},{"v":1200000,"d":"1,200,000.00"}]
["Mas    (+)","DEDUCCION DE CASETAS",null,{"$f":"+D26","v":{"v":162000,"d":"162,000.00"}},{"v":186000,"d":"186,000.00"},{"$f":"+F26","v":{"v":147600,"d":"147,600.00"}},{"v":343200,"d":"343,200.00"},{"v":210000,"d":"210,000.00"}]
["Igual   (=)","DEDUCCIONES MENSUALES","B",{"$f":"SUM(D34:D35)","v":{"v":1012000,"d":"1,012,000.00"}},{"$f":"SUM(E34:E35)","v":{"v":956000,"d":"956,000.00"}},{"v":747600,"d":"747,600.00"},{"v":1903200,"d":"1,903,200.00"},{"v":1410000,"d":"1,410,000.00"}]
[]
["Mas    (+)","INGRESO ACUMULADO ","A",{"$f":"+D32","v":{"v":1350000,"d":"1,350,000.00"}},{"$f":"+E32+D38","v":{"v":2981000,"d":"2,981,000.00"}},{"$f":"+F32+E38","v":{"v":4304000,"d":"4,304,000.00"}},{"v":7237800,"d":"7,237,800.00"},{"v":9159400,"d":"9,159,400.00"}]
["Menos (-)","DEDUCCIONES ACUMULADAS","B",{"$f":"+D36","v":{"v":1012000,"d":"1,012,000.00"}},{"$f":"+E36+D39","v":{"v":1968000,"d":"1,968,000.00"}},{"$f":"+F36+E39","v":{"v":2715600,"d":"2,715,600.00"}},{"v":4618800,"d":"4,618,800.00"},{"v":6028800,"d":"6,028,800.00"}]
[]
["Igual   (=)","UTILIDAD FISCAL",null,{"$f":"+D38-D39","v":{"v":338000,"d":"338,000.00"}},{"$f":"+E38-E39","v":{"v":1013000,"d":"1,013,000.00"}},{"v":1588400,"d":"1,588,400.00"},{"v":2619000,"d":"2,619,000.00"},{"v":3130600,"d":"3,130,600.00"}]
["Menos (-)","PERDIDAS EJERCICIOS ANTERIORES",null,{"v":20000,"d":"20,000.00"},{"v":20000,"d":"20,000.00"},{"v":20000,"d":"20,000.00"},{"v":20000,"d":"20,000.00"},{"v":20000,"d":"20,000.00"}]
["Menos (-)","PTU",{"$nulls":5},{"v":50000,"d":"50,000.00"}]
["Igual   (=)","UTILIDAD FISCAL BASE DE ISR",null,{"$f":"+D41-D42-D43","v":{"v":318000,"d":"318,000.00"}},{"$f":"+E41-E42-E43","v":{"v":993000,"d":"993,000.00"}},{"$f":"+F41-F42-F43","v":{"v":1568400,"d":"1,568,400.00"}},{"$f":"+G41-G42-G43","v":{"v":2599000,"d":"2,599,000.00"}},{"$f":"+H41-H42-H43","v":{"v":3060600,"d":"3,060,600.00"}}]
["Por     (x)","TASA ISR",null,{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"},{"v":0.3,"d":"30%"}]
["Igual   (=)","ISR DEL PERIODO",null,{"$f":"+D44*D45","v":{"v":95400,"d":"95,400.00"}},{"$f":"+E44*E45","v":{"v":297900,"d":"297,900.00"}},{"$f":"+F44*F45","v":{"v":470520,"d":"470,520.00"}},{"v":779700,"d":"779,700.00"},{"v":918180,"d":"918,180.00"}]
[]
["Menos (-)","PAGOS PROVISIONALES ANTERIORES",null,null,{"$f":"+D51","v":{"v":93650,"d":"93,650.00"}},{"$f":"+D51+E51","v":{"v":294925,"d":"294,925.00"}},{"$f":"+D51+E51+F51","v":{"v":466058,"d":"466,058.00"}},{"$f":"+D51+E51+F51+G51","v":{"v":773899,"d":"773,899.00"}}]
["Menos (-)","ISR RETENIDO POR BANCOS",null,{"v":1750,"d":"1,750.00"},{"v":2975,"d":"2,975.00"},{"v":4462,"d":"4,462.00"},{"v":5801,"d":"5,801.00"},{"v":6091,"d":"6,091.00"}]
[]
["Igual   (=)","PAGO PROVISIONAL ISR DEL PERIODO",null,{"$f":"+D46-D48-D49","v":{"v":93650,"d":"93,650.00"}},{"$f":"+E46-E48-E49","v":{"v":201275,"d":"201,275.00"}},{"v":171133,"d":"171,133.00"},{"v":307841,"d":"307,841.00"},{"v":138190,"d":"138,190.00"}]
[]
["Menos (-)","ACREDITAMIENTO ESTIMULO FISCAL","C",{"$f":"+D28","v":{"v":81000,"d":"81,000.00"}},{"$f":"+E28","v":{"v":93000,"d":"93,000.00"}},{"$f":"+F28","v":{"v":73800,"d":"73,800.00"}},{"$f":"+G28","v":{"v":171600,"d":"171,600.00"}},{"$f":"+H28","v":{"v":105000,"d":"105,000.00"}}]
[]
["Igual   (=)","PAGO PROVISIONAL ISR ",null,{"$f":"+D51-D53","v":{"v":12650,"d":"12,650.00"}},{"$f":"+E51-E53","v":{"v":108275,"d":"108,275.00"}},{"v":97333,"d":"97,333.00"},{"v":136241,"d":"136,241.00"},{"v":33190,"d":"33,190.00"}]
[]
[]
[null,"Fundamento Legal"]
[]
[null,"Art. 16 V Ley de Ingresos de la Federación"]
[null,"Regla 9.9 Resolución Miscelánea Fiscal"]