Villavicencio 10 de marzo de 2011 Julin Alcayaga O. Economista

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La negativa experiencia chilena en la Tributación y Regalía Mineras. Villavicencio 10 de marzo de 2011 Julián Alcayaga O. Economista. EL COBRE, UNA RIQUEZA EXTRAORDINARIA. Superficie de Chile: 742.000 km2, el 0,5 % de la superficie terrestre. - PowerPoint PPT Presentation

Transcript of Villavicencio 10 de marzo de 2011 Julin Alcayaga O. Economista

  • Villavicencio10 de marzo de 2011 Julin Alcayaga O. EconomistaLa negativa experiencia chilena en la Tributacin y Regala Mineras

  • EL COBRE, UNA RIQUEZA EXTRAORDINARIASuperficie de Chile: 742.000 km2, el 0,5 % de la superficie terrestre.

    En Chile se concentra entre el 40-50% de los recursos explotables de cobre del mundo.

    Es una anomala de la naturaleza o de la divina providencia que un pas tan pequeo concentre la riqueza mineral ms importante despus del petrleo. Chile es al cobre, ms que lo que la OPEP es al petrleo

    CHILE no es un productor ms, sino la nica SUPERPOTENCIA MUNDIAL DEL COBRE

  • Balance Produccin-consumo Ao 2009(Miles De Ton. - Cuadro 1.- )

  • Informe SII a Comisin Tributacin Minera del Senado. Ao 2003Fuente: Declaraciones formularios 22, 29 y 50.(*) Cifras a Junio1/ Sobre base retirada

    Factores de IPC y Dlar

    IPCUS$

    Millones de pesos de Dic de 2002Millones de dlares de Dic de 2002Dec-02IPC Dic 2002112.86DOLAR Dic 2002701.95

    Millones de pesos de Ene de 2003Millones de dlares de Ene de 2003Jan-03IPC Ene 2003112.97DOLAR Ene 2003722.48

    Millones de pesos de Feb de 2003Millones de dlares de Feb de 2003Feb-03IPC Feb 2003113.88DOLAR Feb 2003745.21

    Millones de pesos de May de 2003Millones de dlares de May de 2003May-03IPC May 2003114.66DOLAR May 2003703.58

    Millones de pesos de Jun de 2003Millones de dlares de Jun de 2003Jun-03IPC Jun 2003114.66DOLAR Jun 2003709.18

    Millones de pesos de Abr de 2003Millones de dlares de Abr de 2003Apr-03IPC Abr 2003115.10DOLAR Abr 2003718.25

    Millones de pesos de Mar de 2003Millones de dlares de Mar de 2003Mar-03IPC Mar 2003115.21DOLAR Mar 2003743.28

    Codelco vs Privadas

    Perodo 1995-2002

    CodelcoPrivadasTotal

    Ventas (mmUS$)26,09828,285

    Produccin (miles TM)11,155.217,263.128,418.3

    Primera Categora472.9492.7965.6

    Impto sobre rentas propias1,622.91,139.82,762.7

    Total Impuesto a la Renta1,829.21,347.23,176.4

    Ventas ATCodelcoPrivadasCcolQblancaEl AbraPelambresZaldivarCandelariaCollahuasiDisputadaMblancosEscondida

    1,9952,933,215,6801,552,184,32048,593,69114,784,9610012,423,17069,532,9870397,918,919165,871,962

    1,9963,926,000,0002,466,100,0001,197,848129,341,5610013,153,885402,684,4740513,166,772208,567,699

    1,9972,940,020,0002,898,480,000123,073,024153,250,79086,885,1550164,649,530213,996,2880386,965,565157,189,132

    1,9983,426,084,1463,424,915,854140,673,144152,555,328751,720,3080209,665,233270,905,4740404,093,991310,941,042

    1,9992,730,235,5102,593,464,4903,011,883,969.786.1%128,042,401378,948,185229,251,457263,006,3980308,128,167220,118,6291,484,388,733

    2,0002,944,000,0003,219,800,0004,066,277,752.879.2%158,669,885117,118,691403,956,250228,065,242318,076,122710,560,231359,682,046219,561,2291,550,588,057

    2,0013,610,000,0003,676,300,0004,648,261,723.379.1%205,257,189124,306,512444,356,784282,377,966354,872,015839,182,299415,049,503271,366,7871,711,492,669

    2,0023,588,000,0002,937,900,0003,817,149,566.177.0%214,292,898112,064,560371,831,086564,800,000224,439,769370,369,374681,745,385358,084,923230,068,9191,254,252,654

    2,0033,490,000,0002,789,300,0004,021,070,961.369.4%189,387,358118,660,687528,416,137577,963,477230,336,181423,187,168704,012,660369,416,803221,041,1611,236,612,807

    Dlar Dic. t-1CcolQblancaEl AbraPelambresZaldivarCandelariaCollahuasiDisputadaMblancos

    402.219,545,840,3445,946,954,78904,996,971,53327,968,253,5130160,054,926,65066,718,679,470

    409.0489,900,75152,898,656,41805,379,731,421164,691,591,6970209,877,107,12585,300,895,592

    422.451,987,276,07064,734,666,09636,701,158,48569,549,608,07990,394,172,1190163,458,124,34666,398,261,306

    438.361,655,561,75666,863,398,280329,471,117,77991,894,070,192118,735,024,9370177,110,153,321136,282,193,954

    472.4

    538.2

    574.6

    669.1

    702.0

    PRODUCCION1,9931,9941,9951,9961,9971,9981,9992,0002,0012,002

    CODELCO-CHILE(1)1,139.41,134.11,164.71,221.31,231.21,402.81,507.51,515.71,592.31,519.7

    Mantos Blancos74.977.576.0122.4132.9138.1151.6155.3156.9153.4

    Disputada181.4187.7198.5200.7202.4215.9248.4253.8251.6249.8

    Escondida388.8483.6466.9841.4932.7867.6958.5916.6794.1758.0

    Candelaria-30.9150.3136.8155.7215.0226.9203.9220.6199.1

    Cerro Colorado-21.336.459.360.375.0100.2119.2133.9128.3

    Quebrada Blanca-6.946.467.766.871.173.168.674.673.8

    Zaldvar--22.477.596.2135.0150.4147.7140.4147.8

    El Abra---51.0194.1198.7220.1197.2217.6225.2

    Collahuasi-----48.1434.6436.0452.7433.5

    Los Pelambres------12.3308.8373.8335.5

    TOTAL1,784.51,942.02,161.62,778.13,072.33,367.34,083.64,322.84,408.54,224.1

    TOTAL PRIVADOS645.1807.9996.91,556.81,841.11,964.52,576.12,807.12,816.22,704.4

    VENTAS

    CODELCO-CHILE(1)2,933,215,6803,926,000,0002,940,020,0003,426,084,1462,730,235,5102,944,000,0003,610,000,0003,588,000,0003,490,000,000

    Mantos Blancos165,871,962208,567,699157,189,132310,941,042220,118,629219,561,229271,366,787230,068,919221,041,161

    Disputada397,918,919513,166,772386,965,565404,093,991308,128,167359,682,046415,049,503358,084,923369,416,803

    Escondida1,111,021,7411,431,216,0441,154,658,5092,350,552,0401,484,388,7331,550,588,0571,711,492,6691,254,252,6541,236,612,807

    Candelaria69,532,987402,684,474213,996,288270,905,474263,006,398318,076,122354,872,015370,369,374423,187,168

    Cerro Colorado48,593,691161,436,570123,073,024140,673,144130,705,757158,669,885205,257,189214,292,898189,387,358

    Quebrada Blanca14,784,961129,341,561153,250,790152,555,328128,042,401117,118,691124,306,512112,064,560118,660,687

    Zaldvar064,363,001164,649,530209,665,233229,251,457228,065,242282,377,966224,439,769230,336,181

    El Abra0086,885,155472,830,725378,948,185403,956,250444,356,784371,831,086528,416,137

    Collahuasi00000710,560,231839,182,299681,745,385704,012,660

    Los Pelambres0000018,356,165556,010,395564,800,000577,963,477

    TOTAL4,740,939,9426,836,776,1215,380,687,9947,738,301,1245,872,825,2377,028,633,9188,814,272,1187,969,949,5668,089,034,438

    TOTAL PRIVADOS1,807,724,2622,910,776,1212,440,667,9944,312,216,9783,142,589,7274,084,633,9185,204,272,1184,381,949,5664,599,034,438

    PRECIO PROMEDIO

    CODELCO-CHILE(1)2,586.43,370.82,407.32,782.71,946.31,952.92,381.72,253.32,296.5

    Mantos Blancos2,140.32,744.31,284.22,339.71,593.91,448.31,747.41,466.31,440.9

    Disputada2,120.02,585.21,928.11,996.51,427.21,448.01,635.31,423.21,478.9

    Escondida2,297.43,065.41,372.32,520.21,710.91,617.71,867.21,579.51,631.4

    Candelaria2,250.32,679.21,564.31,739.91,223.31,401.81,740.41,678.92,125.5

    Cerro Colorado2,281.44,435.12,075.42,332.91,742.71,583.51,722.01,600.41,476.1

    Quebrada Blanca2,142.72,787.52,263.72,283.81,800.91,602.21,812.01,502.21,607.9

    Zaldvar2,873.32,124.52,179.51,698.21,516.41,911.81,598.61,558.4

    El Abra1,703.62,436.01,907.11,835.32,253.31,708.82,346.4

    Collahuasi0.01,635.01,924.71,506.01,624.0

    Los Pelambres1,492.41,800.61,511.01,722.7

    TOTAL2,441.33,162.81,936.82,518.71,744.11,721.22,039.01,807.91,915.0

    TOTAL PRIVADOS2,237.62,919.81,567.72,342.21,599.71,585.61,854.01,556.01,700.6

    122.8%187.5%118.9%

    100.0%100.0%100.0%

    94.2%150.1%85.3%

    111.7%106.9%107.7%

    97.6%121.8%74.4%

    161.6%161.6%99.7%

    101.6%176.3%97.6%

    104.7%165.4%93.2%

    0.0%132.7%104.1%

    0.0%

    Empresas PrivadasCODELCOTotal

    Impuesto de Primera Categora

    Millones de US$494.0523.11,017.0

    Participacin48.6%51.4%100.0%

    Impuesto sobre rentas propias

    Millones de US$1,145.71,673.12,818.7

    Participacin40.6%59.4%100.0%

    Tota Impuesto a la Renta

    Millones de US$1,377.01,893.83,270.8

    Participacin42.1%57.9%100.0%

    Total MN+ME Exc. Codelco

    CUADRO 1.1

    INGRESOS TRIBUTARIOS CODELCO

    1994 a 2003

    (Cifras en millones de pesos nominales)

    CONCEPTOS1994199519961997199819992000200120022003

    1.IMPUESTOS A LA RENTA46,762,059,00073,531,983,525105,438,978,136166,987,274,09079,781,820,47667,780,465,903124,038,016,65295,672,063,14350,645,208,71823,406,893,974

    Impuestos42,362,716,22164,221,925,094105,395,542,048161,619,714,436111,259,138,73292,088,152,816126,386,476,687102,218,799,46068,626,738,48935,861,622,250

    Primera Categora15,830,912,71934,599,270,76245,284,055,35746,411,200,24964,841,796,82515,231,724,50727,952,541,02444,739,353,91913,114,324,38113,581,507,069

    Renta EfectivaF22-2015,830,120,83034,588,464,32245,277,159,66546,406,110,23064,837,636,81815,226,747,85527,947,601,06644,736,098,32713,108,624,10513,579,362,708

    Retencin espordicaF29-50010,000000000359,5610

    Retencin a mineros por compradoresF29-56791,88910,796,4406,895,6925,090,0194,160,0074,976,6524,939,9583,255,5925,340,7152,144,361

    Retencin Impuesto nico de Segunda CategoraF29-48660,918,8615,859,296,4008,569,358,2659,827,840,53111,511,815,41513,503,266,58212,750,032,90014,619,615,62116,781,077,9129,647,345,244

    Adicional25,870,884,64023,763,357,93251,542,128,426105,380,673,65634,477,200,97162,918,153,45785,284,481,80942,462,048,97538,587,230,58112,528,736,257

    Remesas de utilidades5,905,676,17413,829,286,54338,221,375,80881,926,015,58223,088,470,99846,470,402,47252,179,318,78027,277,653,55627,317,489,9333,184,238,388

    Impuesto retenidoF29-13310,334,933,30213,876,853,24166,819,406,964142,898,676,80239,337,488,58181,153,654,22091,310,544,04647,348,400,80313,500,527,7970

    Impuesto retenido art. 58 Nro 1F50-1300000000000

    Impuesto retenido art. 58 Nro 2F50-1310000000000

    Impuesto retenido art. 14 bisF50-1360000000024,959,998,9550

    Impuesto retenido art. 60 inc 1F50-137000000004,863,940,2863,184,238,388

    Impuesto retenido art. 61F50-1380000000000

    Crdito retencinF29-134(4,429,257,128)(47,566,69