Fiscalidad de las PYMES (Spanish Edition) Book PDF, ePub eBook

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Book Descriptions:
El tejido empresarial español integra un elevado número de pequeñas y medianas empresas que, en el orden fiscal, van a estar sometidas a un método estimativo de imposición en el marco de la imposición personal sobre la renta y, de forma coordinada, a regímenes especiales en el impuesto sobre el valor añadido. Un tratamiento fiscal excepcional cuya aplicación efectiva resulta extremadamente problemática tanto en la concreción de su ámbito de aplicación como en su coordinación, estructura interna y procedimientos estimativos. La exposición y el análisis de las citadas cuestiones -en el territorio común, en los territorios forales y en Canarias- se desarrolla atendiendo a su radical diversidad interna.Se aborda así, en dos volúmenes en gran medida independientes, la problemática fiscal atinente a las empresas agropecuarias y forestales -el primero- y, la que afecta al resto de las actividades económicas de fabricación, comerciales y de servicios -el segundo-. Una segmentación obligada dadas las diferencias sustanciales presentes tanto en la estructura interna de los métodos y procedimientos estimativos como en los regímenes especiales aplicables a cada uno de dichos ámbitos de las actividades empresariales.

Fiscalidad de las PYMES (Spanish Edition) by Luis Pérez Herrero

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