TESIS para el Titulo de Contador Publico

7/26/2019 TESIS para el Titulo de Contador Publico

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SECRETARIA DE EDUCACIN PBLICA

SUBSECRETARIA DE EDUCACIN E INVESTIGACIN TECNOLGICA

DIRECCIN GENERAL DE INSTITUTOS TECNOLGICOS

INSTITUTO TECNOLGICO DE CHETUMAL


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TEMA:

DETERMINACIN DE LOS EFECTOS DE LAREFORMA FISCAL 2014 EN EL COMERCIO

AMBULANTE EN LA CIUDAD DE CHETUMALQUINTANA ROO

TESIS PROFESIONAL

PARA OBTENER EL TTULO DE:

CONTADOR PBLICO

PRESENTAN:

ALVARADO TOLOZA BRIANDA GUADALUPE

CHAN TUN GERARDO ANTONIO

CHETUMAL QUINTANA ROO, 2015


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Co!"#$o

INTRODUCCIN............................................................................................................... 4

PLANTEAMIENTO DEL PROBLEMA....................................................................................6

JUSTIFICACIN................................................................................................................8

METODOLOGA..............................................................................................................10

OBJETIVOS.................................................................................................................... 12

CAPTULO 1: ANTECEDENTES DEL COMERCIO AMBULANTE............................................13

1.1 ANTECEDENTES EN MXICO..................................................................................13

1.2- ANTECEDENTES EN QUINTANA ROO.....................................................................17

1.3. DEFINICIN DESCRIPCIN DEL COMERCIO AMBULANTE....................................22

1.!. CAUSAS DEL COMERCIO AMBULANTE...................................................................27

1.". #ETEROGENEIDAD AMBULANTE...........................................................................29

CAPTULO 2: COMPETITIVIDAD DEL AMBULANTAJE.........................................................31

2.1 ORGENES DE LA COMPETITIVIDAD........................................................................312.2 EL COMERCIO AMBULANTE EL SECTOR INFORMAL.............................................34

2.3 FACTORES QUE INFLUEN PARA EJERCER EL COMERCIO AMBULANTE..................38

2.! TIPOLOGA DE MERCADOS EN EL COMERCIO AMBULANTE.....................................42

CAPTULO 3: NORMATIVIDAD DEL COMERCIO AMBULANTE.............................................46

3.1 ASPECTOS FISCALES DEL COMERCIO AMBULANTE................................................46

3.2 ASPECTOS LEGALES DEL COMERCIO AMBULANTE.................................................57

3.3 ASPECTOS ECONOMICOS DEL COMERCIO AMBULANTE.........................................66

3.! NORMATIVIDAD FEDERA APLICADO EN EL AMBULANTAJE.......%E&&o&' M(&)($o& o

$"*#$o+3." NORMATIVIDAD ESTATAL APLICADO EN EL AMBULANTAJE......%E&&o&' M(&)($o& o$"*#$o+

3.$ NORMATIVIDAD MUNICIPAL APLICADO EN EL AMBULANTAJE.. %E&&o&' M(&)($o& o$"*#$o+


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INTRODUCCIN

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5/79

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PLANTEAMIENTO DEL PROBLEMA

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9/79

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METODOLOGA

Tipo de diseo.

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E& %=; &' +%8(*+


11/79

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OBJETIVOS

Ge!e#a.

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/+;' C?*;,'&0 Q;+%*'%' R.

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CAPTULO 1: ANTECEDENTES DEL COMERCIO AMBULANTE


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1.1 ANTECEDENTES EN MXICO

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& *7'9' ( %/;%*7'profundamente enraizado en la historia econmica &(

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14/79

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1.2- ANTECEDENTES EN QUINTANA ROO

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(*'9'% % =7'%/' 79&+6% > (6& B'/'&'7 (


18/79

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47(+%/+'&.


19/79


20/79

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21/79

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T77+*7+0 % (4/+'& % & (;70 +%/7,%*'7 &' '


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1.3. DEFINICIN DESCRIPCIN DEL COMERCIO AMBULANTE.

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23/79

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24/79

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25/79

4'7*+/;&'7( ; ( ';+7%0 (*'9&/+%&' /77(4%%/+' %*7 (; 47/*+/' >

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26/79

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=K (*75' ';+7+' =;7' & (+(*,' ;/'*+8


27/79

1.!. CAUSAS DEL COMERCIO AMBULANTE.

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28/79

47 ='&*' 47*;%+' % *+%% ;% ,4& /% &'( 47(*'/+%( &>.

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29/79

1.". #ETEROGENEIDAD AMBULANTE.

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Formas de uso de la calle.- B(+/',%* 4;% +(*+%


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,+(,( /,7/+'%*( +%/747'( % ;% ,+(, &; 9'7'*'(0

; 4;% ';+7+7( /% ,%' 9'' %,+%'/+6%0 ?'(*' '4'7'*(

&/*76%+/( '&* 8'&70


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2.1 ORGENES DE LA COMPETITIVIDAD.

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L'( +'( &' CEPAL +7% 7+6 % &

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*7';/ % /7/+%*( 9%=+/+( 4'7' &( ?'9+*'%*( ;%' %'/+6% '& ,'%*%7 >

';,%*'7 &( +% (4/=+/'(

> &+,+*''( % ;% &( ( /%*7'&(?' (+ & /,7/+0 ?'(*' *7'( ,(

',4&+'(0 /,4&'( >


33/79

L'( /+(+%( &'( ,47('( > &( ,7/'( % &( ;(*'( ( (%8;&8%

+%*7'//+%'% /% &( /%(;,+7( (% ,'*7+'0 &' ,+/7/%,'. L'

,'>7' &( 9+%( (%47;/+( 47 ,( ;%' ,47('0 '( ;

(*'(/,4+*% ;%'( /%*7' *7'(H /'' ,47(' *7'*' (;47'7 ' (;( 7+8'&(

47;/+% ' ;% /(* ,%7 > 8%+% ,'>7( 8&),%( 4'7' 9*%7047

%0 & ,'>7 9%=+/+ 4(+9&.

N 9(*'%*0&' /,4*%/+' *+% /'7'/*7(*+/'( 474+'( ( & *+4

(*7;/*;7' ,7/' % &; ( . E+(*% (/*7( /;>'(

/'7'/*7(*+/'(474+'( 7(;&*'% ,( ='87'9&( 4'7' &' /,4*%/+'0 '( /,

+=7%*( =7,'( /,4*+7 %*7 /'' ;% &&(. E% *7,+%'(

(/*7(0% &( ; ( 4(+9& 9*%7 /%,'( (/'&'> &' 4(+9+&+' +=7%/+'7 & 47;/* ( 9''0 &'/,4*%/+' ( '7 47 &( 47/+(0 47

7;//+6% /(*(H ,+%*7'( % *7( (/*7( (474+/+' &' /,4*%/+' 47

+=7%/+'/+6% &(47;/*(.

P7 *7' 4'7*0 M&&7 2!K /%(+7' &'/,4*+*+8+' /, & /%;%*

?'9+&+'( >/%+/+%( 7;7+'( 4'7' & 7/+/+ &'/,4*%/+'.

E,470 ( /%(+7' %/('7+ ; % &' =+%+/+6% /,4*+*+8+' (?' '& /%(;,+7.


34/79

2.2 EL COMERCIO AMBULANTE EL SECTOR INFORMAL

E% &( '( 1$0 (4;( ( /''( 74+ /7/+,+%* /%6,+/

47(%*' % 8'7+( 4'((0 ( 8+%/+6 ; &( 9%=+/+( & 47/(

('77&& /%6,+/ % '&/'%5'9'% ;%' (*7;/*;7' 47;/*+8' 4(+*+8'H 4;(

+/? =%6,% =; ,( 8+(+9& % & ,7/' *7'9'.

E& ,7/' &'97'& ,(*7'9' ; &' =7*' 79'('9' ' &' ,'%' >H 47 *'%*0

'%* &' %/(+' 9*%7 +% *7'9' /, ='/*7( 47;/*+8(07&'/+%( &'97'&( +%(*'9&(0 4/' %;&' (;478+(+6% =+/+'& > /;,4&+,+%*

4'7/+'& &' 7


35/79

E% &' /'' &( (*%*'0 ' 7'5 &' 4;9&+/'/+6% ;% +%=7, (97 &

=%6,% &'97'& % %+'0&' OIT7*,6 & *7,+% sector informal0 > '( (*

(;7


36/79

E% /',9+ 4'7' & 7' M*74&+*'%' &' C+;' M+/ &' ,'6 % &' =7,' ',+%+(*7'7 & ('77&&

/,7/+'&.

P'7' =+%( 4&'%'/+6% /%6,+/' % 1! ( + ;%' =+%+/+6% *67+/' (97 &

(/*7 +%=7,'& STPS0 2!K0 ;('% /, 9'( '& S+(*,' C;%*'(

N'/+%'&( M+/0 % & ; ( ,++6 &' /%*7+9;/+6% &' /%,' %'/+%'&0

747*'% ;% 47/%*' & 1.! '& P7;/* I%*7% B7;*.

P(*7+7,%*0 %*7 +/+,97 1 > %7 10 & INEGI 7'&+56 ;%'

%/;(*' 4+&* 4'7' 8'&;'7 &( /%/4*( *67+/( (97 & (/*7 +%=7,'&. L(

7(;&*'( 4747/+%'7% &,%*( 4'7' &8'%*'7 &' E%/;(*' N'/+%'&

E/%,' I%=7,'& % (;( (+


37/79

M+/0 % & (%*+ /%*,4&'7 ' &' ;%+' 47;//+6% /, ;%+'

,+'.

D '/;7 /% P/? 2!K ('&' ; 4'7' 13 C&'7' J;(+,'% 7'&+56 ;%

*7'9' 7/4+&'/+6% &'( 47+%/+4'&( ,+/+%( 7'&+5''( (97 & (/*7

+%=7,'& % M+/0 > &' (/7+4/+6% &( 47+%/+4'&( 7(;&*'( &' E%/;(*'

N'/+%'& E/%,' I%=7,'&. A,(0 ,(*76 ;% 47=+& &'( 47(%'(

/;4''( +%=7,'&,%* ;*+&+5'% 4'7' && &' E%/;(*' N'/+%'& E,4&

1. P(*7+7,%* % ;% (*;+ 7'&+5' 47 J;(+,'% > E*7% % & '

1!0 ;('% +%=7,'/+6% & /%( 1H 7/&'(+=+/'7% &' 49&'/+6% /;4''

% =7,'&0 +%=7,'& > ' (*'9&/+,+%*(H & INEGI &8'%*6 &' E%/;(*' N'/+%'&

M+/7% ' (;( '*7+9;*( &'97'&( /, & +%


38/79

2.3 FACTORES QUE INFLUEN PARA EJERCER EL COMERCIO

AMBULANTE.

L' (/+' /%=7, 4'('% &( '( ( 8;&8 ,( /,4&'0 (;7' ; % +(*% '*(

/%=+'9&((97 8&;,% 8%*'(0


39/79

E& INEGI ;*+&+5' &' E%/;(*' N'/+%'& O/;4'/+6% > E,4& ENOEK 4'7'

'%'&+5'7 & ,7/' &'97'&. D '? ( 9*+%% &( +%+/'7( (97 & (/*7 >

,4&+%=7,'&(0 47 &&0 % '& ,( '(.

T',9+% 7'+/' ; & /%(;,+7 ( ;+% & '(+ &'( /%(;,+7'( ; ((*+%% &' /%,' & ',9;&'%*'


40/79

/,7/+'&. E% *7'( 4'&'97'(0 ?'> /,7/+ ',9;&'%* 47; ?'> /&+%*(

',9;&'%*(. S+% ,9'7% '&

/7/+,+%* & /,7/+ ',9;&'%* (%:

- B' /7/+,+%* /%6,+/.

- B'' /7'/+6% ,4&(.

- P7(+(*%/+' &' ,+' ;:

1K N +(*% 47(*'/+%( (/+'&( 47 & ; % & &'7 % ?'> /;,4&+,+%* &'(

&>( &'97'&(.

3K N ?'>


41/79

"K C77;4/+6% > '9;(. L( /'/+;( & '(='&* &7( > ';*7+'( /77;4*'(K

'9;('% &( /,7/+'%*( ',9;&'%*(0 &( *7(+%'% > /97'% /;*'( ;

',( +%% % & 7/+/+ (*'

'/*+8+' 474+/+'% ; &( ?+('(K 7'&+/% &' ,+(,' '/*+8+' ; &(

4'7(@,'7( > ?'


42/79

2.!TIPOLOGA DE MERCADOS EN EL COMERCIO AMBULANTE.

E& /,7/+ ',9;&'%* ( ;%' ',%'5' '& 7% 4)9&+/ > 47;/ ;%'

/,4*%/+' ?'/+' &( % /;& ( (; 7&'/+6% /% & ';,%* &+%/;%/+' % &'( 5%'( %

( +%(*'&'% C,'7' C?+&0 21K.

A&


43/79

9K "or sectores comerciales. #limentacin.-C,4;(* 47 =7;*'(0 87;7'( > ?7*'&+5'(H =7;*(

(/(H &/*(0 '/+*(0 ?;8( > '8(0 %*7 *7(.

$e%til & confeccin.- I%*7'0 7&7'0 4&'*7' > *7( '7*/;&(.

L' +%*77&'/+6% & 8%70 & /%(;,+70 & 9+% > &' *7'%('//+6%H % &(

&; 4'('( /,7/+'&(. L( oferentes de servicios

'9'7/'% ' 9+&&*7(0 8/'7( > 9&7(0 =+/+( *7'+/+%'&(0 '7*+(*'( 44;&'7(0

*'&&7( ';*,*7+/(0 *7'%(47*+(*'(0 ( 9+%( 7'/(H&'(concentracionespopulares asociadas a festividades populares, > &(

vendedores ambulantes.


44/79

L( ,7/'( (97 7;'( (% 7 4'7* 47

&/'&( (,+=+( ; 4%% 47;/*( 9(+/(0 (4/+'&,%* ?7*/&'.

O47'% % 7;*'( /% ;9+/'/+%( +=7%*( /'' '. S (*'9&/% % (;

,'>7' % 5%'( 44;&'7( > '&*' /%/%*7'/+6% 49&'/+%'&0 4'7' (78+7 ' &'(

/&+%*&'( &/'&(. R'&+5'% (;( 47'/+%( /;,4&+% %7,'( ;9+/'/+6% >

*',' &'( 4;(*'(H ,+'(

?+ +=+/;&*'( /% &( 8/+%(0%*7 *7( & 9&; //?7'( > & (78+/+ ('%+*'7+( >0 /,7/+'&,%*

47(%*'% +777' 4+(0 */?;,97 > 5%'( /'7 % 4&'%''(0 4'7' & 77%',+%* &


45/79

/,7/+ ',9;&'%*. O47'% ,+'%* &' 4+/+6% ;% 47,+( *,47'&

',+%+(*7'*+8 ' **;& %7(.

L( 4'('( /,7/+'&( (% +%(*'&'/+%( /,7/+'&( =+'( ;9+/''( % & +%*7+7

4'('( ' (%+8& 4'*%'&(. O47'% /% &' '%;%/+' &' &' (' % 7'( '&*' '=&;%/+' 4'*%'& % 4;%*(

/%/%*7'/+6% 8?+/;&'7. E%*7 &( +%*


46/79

CAPTULO 3: NORMATIVIDAD DEL COMERCIO AMBULANTE

3.1 ASPECTOS FISCALES.

D;7'%* &'( )&*+,'( /''(0 &' /%,' ' %+8& ,;%+'& ?' &&8' ' ; &(/,7/+'%*( ( %=;% % (&',%* % & &

/%/+,+%* '/;,;&' ' & &'7 & /;,4&+,+%*

7(.

A?7' 9+%0 ';%; &'( %/(+'( (4/=+/'( > ('=( /'' 4;

,47('7+ 4%'%0 %*7 *7( ='/*7(0 (; *+4

,7/'0 ( +%+(4%('9& /%*,4&'7 /'' ;% (*( &,%*( >' ;0 *

747/;* % & 4'

9%=+/+( ; /%*,4&'% &(


47/79

/%/+,+%* '/;' &( +(*+%*( ,'7/( =+(/'&( *'%* M+/ /,

*7( 4'(( ='/+&+*' ;9+/'7 &'( 7'( 47*;%+' ; &( 47,+*'% *%7

8%*'' 7(4/* (; 7' *7'9'.

A?7' 9+%0 % & 7/+/+ =+(/'& 213 ( 9(786 ;% 4'%7',' /%6,+/ >

=+%'%/+7 /,4&+/' ' %+8& %'/+%'& /, +%*7%'/+%'& & ; ( ?'9'

478+(* % '( '%*7+7(0 9+ 47+%/+4'&,%* ' &' ('/&7'/+6% &'

'/*+8+' /%6,+/' % 4'(( +%;(*7+'&+5'( > ,7 101 ,+&( 9'77+&( +'7+( >0 ;% *+4 /',9+ 7(4/* & 6&'7 12.".

B' &'( 47(4/*+8'( /%6,+/'( (47''( 4'7' & 7/+/+ =+(/'& 21!0 (

(*+,' /;,4&+7 /% & (+ '& 9+%(*'7 &'( =',+&+'(.

G%7'7 '?77( % & ,+'% 4&'5 ; /,4%(% &( =+/+*(

*7'%(+*7+( 21!-21$K.


48/79

E% (* (%*+ > /% &' =+%'&+' & &' '+/+6% %;8( +,4;(*(0

,+=+/'/+%( % ,'*7+' (+,4&+=+/'/+6% ',+%+(*7'*+8' > 4'7' & 7/+/+ &'(

='/;&*'( /,479'/+6% &'( ';*7+'( =+(/'&(H '( /,0 &+,+*'7 &'(

;//+%( ';*7+5''( ' 47(%'( ,7'&( > 47(%'( =(+/'( > &' &+,+%'/+6%

*7'*',+%*( (4/+'&(0 7

&+,+%'/+%( % ,'*7+' =+(/'&0 ; ( 47(%*'% ' /%*+%;'/+6%:

E& 9*+8 =;%',%*'& (*' R=7,' /%(+(* % /7'7 &( ,/'%+(,(

+%/&;(+6% > 47*//+6% (/+'& 4'7' '& (+(*,' *7+9;*'7+. L'( ,+=+/'/+%( '& (+(*,' *7+9;*'7+ ( 7+%*'% '

&' (*'9+&+'0 47 & ; ( =7*'&/ &'

/'4'/+' =+%'%/+7' & E(*' M+/'%.

2. M7'7 &' ;+' & (+(*,' *7+9;*'7+0 '& =,%*'7 ;%' ,'>7

47 ,7'7 &' /7+%'/+6% & 7/+/+ &


49/79

L'( 47>//+%( /%*%+'( % &'( R=7,'( 21! +%/747'% &( =/*( ; &(

+87(( /,4%%*( &' R=7,' #'/%'7+' *%7% (97 &( +%7 ( '4%*( ( & R '& ,+(, *+,4 *7' '&/'%5' &' ,';75 > (*'9+&+' =+(/'&0 *7'%(+*'7 '& 7 4'


50/79

D;7'%* & ,( (4*+,97 & ' 213 & E/;*+8 %*7/* D/7* 47 & ; (

7=7,'%0 '+/+%'% > 7

7 S78+/+(

LIEPSKH &' L> F7'& D7/?( LFDKH ( 4+ &' %;8' L> &

I,4;(* S97 &' R%*' LISRK0 > ( '97 & I,4;(*

E,47('7+'& ' T'(' W%+/' LIETUK > &' L> & I,4;(* ' &( D46(+*( %

E=/*+8 LIDEK.

2. M+%;*' /% P7>/* D/7* 47 & ; ( 4+ &' L> I% 7,+*+' 47 &' #. C,'7' D+4;*'(0 4'7' (;( =/*( /%(*+*;/+%'&(.


51/79

A+/+%'&,%*0 & 4'(' ' 1 /*;97 2130 =; *;7%'' ' &'(

C,+(+%( U%+'( #'/+%' > C7+* P)9&+/ > E(*;+( L 7,+*+'( 47 &' #. C,'7' D+4;*'(0 4'7' (;(

=/*( /%(*+*;/+%'&(.

1. M+%;*' /% P7>/* D/7* 47 & ; ( 7=7,'%0 '+/+%'% >

7 & IEPSH &'

LFDH ( 4+ &' L> & ISR0 > ( '97 & IETU > &' L> &

IDE.

2. M+%;*' /% P7>/* D/7* 47 & ; ( 4+ &' LIF 4'7' & 7/+/+=+(/'& 21!.

C% =/?' 2! /*;97 2130 =; 4;9&+/' % &' G'/*' 4'7&',%*'7+' &'

#. C,'7' S%'7(0 & P7>/* D/7* 47 & ; ( 7=7,'%0

'+/+%'% > 7/* D/7* 47 & ;

( 7=7,'%0 '+/+%'% > 7 & IEPSH &' LFDH ( 4+ &' %;8' L> & ISR0 > ( '97 &

IETU > &' L> & IDE.

A(+,+(,0 & ' 31 /*;97 2130 =; 4;9&+/' % &' G'/*' 4'7&',%*'7+'

&' #. C,'7' S%'7(0 & P7>/* D/7* 47 & ; ( 4+ &' LIF

'4&+/'9& % & 7/+/+ =+(/'& 21!. S+% ,9'7


52/79

Le* de I$p'es(o so+#e a Re!(a

"ersonas morales

S '47;9' ;%' %;8' L> & I,4;(* (97 &' R%*' LISRKH /% (* '

*%7 =/* &'( 7(&;/+%( ;+/+'&( > ',+%+(*7'*+8'( 7&'/+%''( /% &' &>

8+ &'( 7(78'( 478%*+8'( 7( ,+'%* ;%' ;//+6% &

2" & ('&'7+ 4'


53/79

"ersonas fsicas

L' *'7+=' & +,4;(* ' /'7% +%%*( U*+&+5'7 ,;+%'( L( /%*7+9;>%*(


54/79

/'&/;&'9'% (;(+,4;(*(0 (+%,9'7


55/79

(' (;47+7 ' (,+& 4((.

N 9% 4+7

/,479'%*( ;7)%'% *( &(7;+(+*( =+(/'&(0='/*;7'(.

E%*7RFC ;+% &'(4+0 %),7 =&+0 &;


56/79

/;*' =+' +%*%*7'7 ,'%7',%(;'&.

+% &(%*7 & *7'%(47* 4)9&+/ =7% 4'('7(.

I$p'es(o Especia so+#e P#od'cci%! * Se#1icios /IEPS0

1. A&+,%*( % 9(+/( 9*'%'(0 /%=+*7'(0 /?/&'* > 7+8'( &

/'/'0 =&'%( > 4;+%(0 ;&/( =7;*'( > ?7*'&+5'(0 /7,'(

/'/'?;'*( > '8&&'%'(0 ;&/( &/?0 '&+,%*( 474'7'( ' 9'(

/7'&( > ?&'(0 %+8( > 4'&*'( ?+&K /% ;%' %(+' /'&67+/'

2" +&/'&7'( ,'>7 47 /'' 1 /785' % &;


57/79

C%di-o Disca de a &ede#aci%! /C&&0

L'( ';*7+'( =+(/'&( 47% %*+=+/'7 ' &( /%*7+9;>%*( /;'&;+7 '/*

7(&;/+6%0 ,+'%* ;% 9;56% *7+9;*'7+ &/*76%+/.

L' /,479'/+6% 47'/+%(0 % *( &( /'((0 97 7'&+5'7( '

*7'8( C,479'%*( F+(/'&( D+


58/79

7/+/+ =+(/'&. L' /;*' =+' ; ( &( (*'9&/' ( 9*%7' /, 7(;&*'

;%' *'9&' C;*'( =+'( % &' ; ( *%7' ; &%*( ;

47*%/'% '& 7%*( ( 8+7% % &' %/(+'

9;(/'7 ;% '((7',+%* 4'7' 47 /;,4&+7 /% &( 7;+(+*( & %;8 (+(*,'.

D + & I,4;(* ' D46(+*( % E=/*+8 IDEK. L( ,47('7+(

% *%'% ; 47/;4'7( (97 '& /,4*+*+8+' (/+'& 4'7'


59/79

/%*7+9;>%*( *%7' &' 49&'/+6% % (*'9' /%=7, /%

+/?' 7=7,' > &'( 47(%'( ; /;%*'% /% ;% 4( (4/=+/ ' &' ?7'

4+%'70 '% (; 4;%* 8+(*' % /%*7' & *,'.

L( +%

&( ; (% ,+,97( &' O7 &

D('77&& E/%6,+/( OCDEK /;%*'% /% +%% &( +%


60/79

,'>7( '8'%/( ( 7

*7'%(47*0 /77( > '&,'/%',+%* ; 74;%*'7% 2.2> 2 47 /+%*0

7(4/*+8',%* INEGI0 21"K.

PRODUCTO INTERNO BRUTO AL CUARTO TRIMESTRE DE 2014(!"#!$#%& '"$)&*+!, ")!, ")-')$* !, #- ')"#/ /), ! !&*)"#"

D)&!$#%&

2014

T"#)-*")A&+!,

I II III I

PIB To!(- ( .&")#o/ $" "&)($o 2+0 1+ 2+2 2+ 2+1A)!##$($"/ P((/ 2+3 1+ + 1+1 2+

11 A"#$+,*+"! $"! )',*!$#%& /) !!,)-!'")$!#)&* ")-*!, ')-$! $!! 2.7 1.9 6.8 1.1 2.8A)!##$($"/ S")6$((/ 1+ 1+1 2+0 2+4 1+

21 ;#&)"!(


61/79

56 S)"#$#- /) !' ! ,- &)$#- !&)/) /)-)$- -)"#$#- /) "))/#!$#%& 0.0 2.0

( /% &' 7;//+6% &

;//+%( ';*7+5''( 4'7' &'( 47(*'/+%( & *7'9''7. L'( ,47('(

(4/+'&,%* &'( 4;'( > ,+'%'( 9;(/'% &' ,'%7' /6, 7;/+7

/(*( 4'7' 47 ,'%*%7 (; 47'*+8+'0 (* 4; 7(;&*'7 ; &' *'('

(,4& ';,%* =7,' /%(*'%*0 & ; ;' &( 47,87 &'

=7,'&+'.

3.3 ASPECTO LEGAL

L' /%*7'&+5'/+6% &( 7/;7(( =7'&( /'(+%' ; &'( E%*+'(

F7'*+8'( > &( M;%+/+4+( 4%'% 4'7' (; (;9(+(*%/+' &'( *7'(=7%/+'(

'47*'/+%( > 4'7*+/+4'/+%( =7'&(0 (+*;'/+6% ; /,47%

*7'%(=7%/+'( > 478 &' /&'97'/+6% ',+%+(*7'*+8' /, +%(*7;,%*

/'4*'/+6% +% M;%+/+4+(.

S+% ,9'7


62/79

478/6 &' 9)(;' %;8'( '&*7%'*+8'( 4'7' '9'*+7 & =/* % &' L>

C7+%'/+6% F+(/'&0 ( &( *7 M;%+/+4+( %

& 7%+,+%* &'( /%*7+9;/+%( =7'&( 7/';''( L%0 21!K.

S0 11K0 ; &' =+%'&+' & S+(*,' N'/+%'&

C7+%'/+6% F+(/'& ( '7 /%

&' %*7'' % 8+ M;%+/+4+(0 9' &' ,/%+/' ('&''

% &' L> '%*( ,%/+%''.


63/79

L( 7/;7(( *7 C7+* P)9&+/0 ,+(, ; % &' F7'//+6% VII (; C&;(;&'

V+


64/79

(+ I%


65/79

T7+9;*'7+' &( /%*7+9;>%*( 47*%/+%*( '& %;8 R ,+/+&+ ( %/;%*7 %*7 & *77+*7+ & Q;+%*'%' R.

S+% ,9'7' '&/'%5' &' ,';75 > (*'9+&+'

=+(/'&0 *7'%(+*'7 '& 7

4'%+7 (;( 47'/+%(. E%*7 &&(0 ( %/;%*7' & 47


66/79

1. L' 47+,7'0 /,9'*+7 &' =7,'&+' ,'%7' +%*%*( ; ( +%/747'7% ' (* /',9+ (%0

%*7 *7(:

A//( ' &( (78+/+( ,+/( > (/+'&( & IMSS 4'7' & ; &

% 4'7' (;( ,4&'(.

P%(+6% 4'7' & 7*+7 > /7+*( ' &' 8+8+%'.

D(/;%*( % & 4'( /%6,+/( ' &( 4;( ,47('7+( ' *7'8( & I%(*+*;*

N'/+%'& & E,47%7.

C7+*( 4'7' &( % (;( ,4&'(.

A//( ' &( 47%*( ; 7'&+/% 8%*'( '& 4)9&+/

%


67/79

2. L' (%*( /% 8%*'( '& 4)9&+/ % & ,%* (;( +% & C+;''% 1. E(*' 47+,7' /'7*' 7/?(0

47;/* &' R8&;/+6% F7'%/('0 6 4&'(,' % (; '7*/;& 1$ ; *'

(/+' % &' /;'& &'


68/79

M+/ ( ?> ;% 4'( ,/7*+/ 47 /% ;%' %7, %/(+' /',9+( >

,7'(H 47 /%8+//+6% > %/(+'0 (;( /+;''%( '(4+7'% ' /%(*7;+7 ;%'

/%8+8%/+' /&/*+8' /'' 85 ,( +%/&;>%*0 ,( '9+7*' > ; 97+% &'(

8+'9+&+' % & &'7 &( 7/?( &+97*'. P7 (0 /''

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CONCLUSIONES

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REFERENCIAS BIBLIOGRFICAS.

=%) ;!"$),. I&*"/+$$#%& ! ,! )*/,! /) ,! #&)-*#!$#%& $#)&*@$!. 2007

#+ #,97(:C,+* P7-T77+*7+ Q;+%*'%' R. 2"

=%) ;?&/) N. A&?,#$!. 2007. R)/)- -$#!,)- $)"$# )& ,! ! '>,#$! )& ,! C#+/!/ /) ;?#$. ElCotidiano ,. 22 &. 143 !+,!&*). Reporte TemticoN. 2. C!"! /) D#'+*!/-. LI L)#-,!*+"!. + /) 2005.

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**':GGHHH.$)'.>.G'+>,#$!$#&)-G/$+)&*G2013G-)'*#)>")G$)'0152013.'/
http://www.aseqroo.gob.mx/MARCO%20JURIDICO/Leyes/01%20Ley%20de%20Coordinacion%20Fiscal.pdfhttp://www.aseqroo.gob.mx/MARCO%20JURIDICO/Leyes/01%20Ley%20de%20Coordinacion%20Fiscal.pdfhttp://www.cefp.gob.mx/publicaciones/documento/2013/septiembre/cefp0152013.pdfhttp://www.aseqroo.gob.mx/MARCO%20JURIDICO/Leyes/01%20Ley%20de%20Coordinacion%20Fiscal.pdfhttp://www.aseqroo.gob.mx/MARCO%20JURIDICO/Leyes/01%20Ley%20de%20Coordinacion%20Fiscal.pdfhttp://www.cefp.gob.mx/publicaciones/documento/2013/septiembre/cefp0152013.pdf

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