{"id":2151,"date":"2004-07-24T14:55:26","date_gmt":"2004-07-24T14:55:26","guid":{"rendered":"http:\/\/www.tmsdesarrolladores.com\/pedropalma\/?p=2151"},"modified":"2016-06-26T15:21:06","modified_gmt":"2016-06-26T15:21:06","slug":"reduccion-de-impuestos","status":"publish","type":"post","link":"https:\/\/pedroapalma.com\/site\/reduccion-de-impuestos\/","title":{"rendered":"Reducci\u00f3n de impuestos"},"content":{"rendered":"<p>Publicado en el diario \u201cEl Universal\u201d de Caracas. S\u00e1bado 24 de julio de 2004<\/p>\n<p>&nbsp;<\/p>\n<p>Como en cualquier pa\u00eds del mundo, el anuncio de la reducci\u00f3n de la tasa del IVA del 16% al 15%, la eliminaci\u00f3n del impuesto a los activos empresariales (IAE) y el pago del <em>draw back<\/em> fueron bien recibidos; a nadie le gusta pagar impuestos.<\/p>\n<p>Dado que el IVA es el impuesto indirecto por excelencia, es decir, es pagado de hecho por el consumidor pues el contribuyente sobre el que recae lo transfiere a los precios de los bienes y servicios que vende, su rebaja debe implicar una reducci\u00f3n en el costo de vida, aunque es poco probable que aquella medida se traduzca en lo inmediato en una reducci\u00f3n de los precios.<\/p>\n<p>La eliminaci\u00f3n del IAE, por su parte, es algo muy positivo, pues ello pone fin a una iniquidad que reca\u00eda sobre m\u00faltiples empresas que ten\u00edan que pagar ese tributo, a pesar de no percibir utilidades.\u00a0 Aun cuando esas contribuciones pod\u00edan descontarse del impuesto sobre la renta, se daba el caso de m\u00faltiples contribuyentes que por no obtener beneficios suficientes, o sufrir p\u00e9rdidas durante varios ejercicios, ten\u00edan que pagar impuestos injustificadamente sin poder recuperarlos, ya que el impuesto sobre la renta que les correspond\u00eda era mucho m\u00e1s bajo que IAE que pagaban; ello, obviamente, contribu\u00eda a agravar su ya precaria situaci\u00f3n.\u00a0 Eso era particularmente cierto en el caso de empresas industriales con equipos de alto valor que generaban un abultado IAE, pero cuyos resultados se hab\u00edan visto seriamente afectados por la adversa situaci\u00f3n econ\u00f3mica de los \u00faltimos a\u00f1os.\u00a0 \u00a0Sin duda, esa decisi\u00f3n contribuir\u00e1 a que se cumpla el principio de equidad tributaria de que los impuestos pagados tienen que estar en l\u00ednea con los ingresos percibidos.<\/p>\n<p>En cuanto a la promesa de cancelaci\u00f3n del <em>draw back<\/em>, ojal\u00e1 que esta vez cumpla el gobierno su compromiso.\u00a0 M\u00faltiples empresas exportadoras han visto frustradas una y otra vez sus leg\u00edtimas aspiraciones de cobrar este incentivo que les adeuda el Estado, y que ha llegado a niveles desproporcionadamente elevados.\u00a0 La cuesti\u00f3n toma particular importancia en estos momentos cuando nos estamos integrando con pa\u00edses como Brasil, donde existe una pl\u00e9yade de incentivos a la exportaci\u00f3n que se materializan rigurosamente.\u00a0 Continuar con el incumplimiento reiterado de los pocos est\u00edmulos a las ventas externas que tenemos no s\u00f3lo afectar\u00e1 a los productores locales, sino que minaremos severamente la ya precaria capacidad competitiva del pa\u00eds.<\/p>\n<p>&nbsp;<\/p>\n<p>Imagen: <span class=\"_r3\"><span class=\"irc_ho\" dir=\"ltr\">anfix.tv<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sobre los anuncios de reducci\u00f3n del impuesto al valor agregado, la eliminaci\u00f3n del impuesto a los activos empresariales y el pago del draw back, hechos por el gobierno venezolanos a mediados del a\u00f1o 2004<\/p>\n","protected":false},"author":3,"featured_media":2164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,17,19,11,22],"tags":[691,110,61,689,692,690,112],"class_list":["post-2151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos-de-opinion","category-economia-venezolana","category-fiscales-y-monetarios","category-opinion","category-politica-economica","tag-activos-empresariales","tag-aspectos-fiscales-y-monetarios","tag-economia-venezolana","tag-impuesto-al-valor-agregado","tag-impuestos","tag-iva","tag-politica-economica"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reducci\u00f3n de impuestos - Pedro A. 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