CALCULO DE ISR A PERSO

ENERO
INGRESOS EFECTIVAMENTE COBRADOS DE PERIODOS ANTERIORES -
INGRESOS EFECTIVAMENTE COBRADOS DEL PERIODO 87,407.76
TOTAL DE INGRESOS ACUMULADOS 87,407.76
COMPRAS Y GASTOS DE PERIODOS ANTERIORES -
COMPRAS Y GASTOS DEL PERIODO 82,573.28
TOTAL DE COMPRAS Y GASTOS ACUMULADOS 82,573.28
PTU -
PERDIDAS FISCALES -
BASE GRAVABLE DE ISR 4,834.48
LIMITE INFERIOR 746.05
EXCEDENTE DE LIMITE INFERIOR 4,088.43
% DE EXCEDENTE 6.40
RESULTADO 261.66
COUTA FIJA 14.32
ISR 275.98
ISR RETENIDO DEL PERIODO -
ISR RETENIDO DE PM -
ISR RETENIDOS POR SISTEMA FINANCIERO -
PAGOS PROVISIONALES ANTERIORES -
ISR A CARGO 275.98
CALCULO DE ISR A PERSONAS FISICAS POR ACTIVIDAD EMPRESARIAL PROFESIONAL
FEBRERO MARZO ABRIL MAYO JUNIO JULIO AGOSTO
87,407.76 241,290.52 366,180.17 485,653.45 591,778.45 721,970.69 865,783.62
153,882.76 124,889.66 119,473.28 106,125.00 130,192.24 143,812.93 85,010.34
241,290.52 366,180.17 485,653.45 591,778.45 721,970.69 865,783.62 950,793.97
82,573.28 223,197.41 337,055.17 447,268.10 543,426.72 664,575.86 800,600.86
140,624.14 113,857.76 110,212.93 96,158.62 121,149.14 136,025.00 74,890.52
223,197.41 337,055.17 447,268.10 543,426.72 664,575.86 800,600.86 875,491.38

18,093.10 29,125.00 38,385.34 48,351.72 57,394.83 65,182.76 75,302.59

12,664.11 18,996.16 25,328.21 31,660.26 37,992.31 44,324.36 50,656.41
5,428.99 10,128.84 13,057.13 16,691.46 19,402.52 20,858.40 24,646.18
10.88 10.88 10.88 10.88 10.88 10.88 10.88
590.67 1,102.02 1,420.62 1,816.03 2,110.99 2,269.39 2,681.50
743.66 1,115.49 1,487.32 1,859.15 2,230.98 2,602.81 2,974.64
1,334.33 2,217.51 2,907.94 3,675.18 4,341.97 4,872.20 5,656.14

275.98 1,334.33 2,217.51 2,907.94 3,675.18 4,341.97 4,872.20

1,058.35 883.17 690.43 767.25 666.79 530.23 783.94
SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE TOTAL
950,793.97 1,057,468.97 1,156,710.34 1,262,533.62
106,675.00 99,241.38 105,823.28 59,487.93
1,057,468.97 1,156,710.34 1,262,533.62 1,322,021.55
875,491.38 967,393.10 1,049,618.97 1,144,724.14
91,901.72 82,225.86 95,105.17 50,454.31
967,393.10 1,049,618.97 1,144,724.14 1,195,178.45

90,075.86 107,091.38 117,809.48 126,843.10 -

56,988.46 63,320.51 69,652.56 75,984.56
33,087.40 43,770.87 48,156.92 50,858.54
10.88 10.88 10.88 10.88
3,599.91 4,762.27 5,239.47 5,533.41
3,346.47 3,718.30 4,090.13 4,461.94
6,946.38 8,480.57 9,329.60 9,995.35

5,656.14 6,946.38 8,480.57 9,329.60

1,290.24 1,534.19 849.03 665.75
ENERO FEBRERO
Límite inferioLímite superi Cuota fija % Sobre excedente Límite inferioLímite superi Cuota fija
del límite inferior del límite inferior
0.01 746.04 0 1.92 0.01 1,492.08 0
746.05 6,332.05 14.32 6.4 1,492.09 12,664.10 28.64
6,332.06 11,128.01 371.83 10.88 12,664.11 22,256.02 743.66
11,128.02 12,935.82 893.63 16 22,256.03 25,871.64 1,787.26
12,935.83 15,487.71 1,182.88 17.92 25,871.65 30,975.42 2,365.76
15,487.72 31,236.49 1,640.18 21.36 30,975.43 62,472.98 3,280.36
31,236.50 49,233.00 5,004.12 23.52 62,472.99 98,466.00 10,008.24
49,233.01 93,993.90 9,236.89 30 98,466.01 187,987.80 18,473.78
93,993.91 125,325.20 22,665.17 32 187,987.81 250,650.40 45,330.34
125,325.21 375,975.61 32,691.18 34 250,650.41 751,951.22 65,382.36
375,975.62 En adelante 117,912.32 35 751,951.23 En adelante 235,824.64

JULIO AGOSTI
Límite inferioLímite superi Cuota fija % Sobre excedente Límite inferioLímite superi Cuota fija
del límite inferior del límite inferior
0.01 5,222.28 0 1.92 0.01 5,968.32 0
5,222.29 44,324.35 100.24 6.4 5,968.33 50,656.40 114.56
44,324.36 77,896.07 2,602.81 10.88 50,656.41 89,024.08 2,974.64
77,896.08 90,550.74 6,255.41 16 89,024.09 103,486.56 7,149.04
90,550.75 108,413.97 8,280.16 17.92 103,486.57 123,901.68 9,463.04
108,413.98 218,655.43 11,481.26 21.36 123,901.69 249,891.92 13,121.44
218,655.44 344,631.00 35,028.84 23.52 249,891.93 393,864.00 40,032.96
344,631.01 657,957.30 64,658.23 30 393,864.01 751,951.20 73,895.12
657,957.31 877,276.40 158,656.19 32 751,951.21 ### 181,321.36
877,276.41 ### 228,838.26 34 ### ### 261,529.44
### En adelante 825,386.24 35 ### En adelante 943,298.56
 MARZO ABRIL
% Sobre excedente Límite inferioLímite superi Cuota fija % Sobre excedente Límite inferio
del límite inferior del límite inferior
1.92 0.01 2,238.12 0 1.92 0.01
6.4 2,238.13 18,996.15 42.96 6.4 2,984.17
10.88 18,996.16 33,384.03 1,115.49 10.88 25,328.21
16 33,384.04 38,807.46 2,680.89 16 44,512.05
17.92 38,807.47 46,463.13 3,548.64 17.92 51,743.29
21.36 46,463.14 93,709.47 4,920.54 21.36 61,950.85
23.52 93,709.48 147,699.00 15,012.36 23.52 124,945.97
30 147,699.01 281,981.70 27,710.67 30 196,932.01
32 281,981.71 375,975.60 67,995.51 32 375,975.61
34 375,975.61 ### 98,073.54 34 501,300.81
35 ### En adelante 353,736.96 35 ###

SEPTIEMBRE OCTUBRE
% Sobre excedente Límite inferioLímite superi Cuota fija % Sobre excedente Límite inferio
del límite inferior del límite inferior
1.92 0.01 6,714.36 0 1.92 0.01
6.4 6,714.37 56,988.45 128.88 6.4 7,460.41
10.88 56,988.46 100,152.09 3,346.47 10.88 63,320.51
16 100,152.10 116,422.38 8,042.67 16 111,280.11
17.92 116,422.39 139,389.39 10,645.92 17.92 129,358.21
21.36 139,389.40 281,128.41 14,761.62 21.36 154,877.11
23.52 281,128.42 443,097.00 45,037.08 23.52 312,364.91
30 443,097.01 845,945.10 83,132.01 30 492,330.01
32 845,945.11 ### 203,986.53 32 939,939.01
34 ### ### 294,220.62 34 ###
35 ### En adelante ### 35 ###
 MAYO
Límite superi Cuota fija % Sobre excedente Límite inferioLímite superi Cuota fija % Sobre excedente
el límite inferior del límite inferior
2,984.16 0 1.92 0.01 3,730.20 0 1.92
25,328.20 57.28 6.4 3,730.21 31,660.25 71.6 6.4
44,512.04 1,487.32 10.88 31,660.26 55,640.05 1,859.15 10.88
51,743.28 3,574.52 16 55,640.06 64,679.10 4,468.15 16
61,950.84 4,731.52 17.92 64,679.11 77,438.55 5,914.40 17.92
124,945.96 6,560.72 21.36 77,438.56 156,182.45 8,200.90 21.36
196,932.00 20,016.48 23.52 156,182.46 246,165.00 25,020.60 23.52
375,975.60 36,947.56 30 246,165.01 469,969.50 46,184.45 30
501,300.80 90,660.68 32 469,969.51 626,626.00 113,325.85 32
### 130,764.72 34 626,626.01 ### 163,455.90 34
En adelante 471,649.28 35 ### En adelante 589,561.60 35

NOVIEMBRE
Límite superi Cuota fija % Sobre excedente Límite inferioLímite superi Cuota fija % Sobre excedente
el límite inferior del límite inferior
7,460.40 0 1.92 0.01 8,206.44 0 1.92
63,320.50 143.2 6.4 8,206.45 69,652.55 157.52 6.4
111,280.10 3,718.30 10.88 69,652.56 122,408.11 4,090.13 10.88
129,358.20 8,936.30 16 122,408.12 142,294.02 9,829.93 16
154,877.10 11,828.80 17.92 142,294.03 170,364.81 13,011.68 17.92
312,364.90 16,401.80 21.36 170,364.82 343,601.39 18,041.98 21.36
492,330.00 50,041.20 23.52 343,601.40 541,563.00 55,045.32 23.52
939,939.00 92,368.90 30 541,563.01 ### 101,605.79 30
### 226,651.70 32 ### ### 249,316.87 32
### 326,911.80 34 ### ### 359,602.98 34
En adelante ### 35 ### En adelante ### 35
 JUNIO
% Sobre excedente Límite inferioLímite superi Cuota fija % Sobre excedente
del límite inferior
0.01 4,476.24 0 1.92
4,476.25 37,992.30 85.92 6.4
37,992.31 66,768.06 2,230.98 10.88
66,768.07 77,614.92 5,361.78 16
77,614.93 92,926.26 7,097.28 17.92
92,926.27 187,418.94 9,841.08 21.36
187,418.95 295,398.00 30,024.72 23.52
295,398.01 563,963.40 55,421.34 30
563,963.41 751,951.20 135,991.02 32
751,951.21 ### 196,147.08 34
### En adelante 707,473.92 35

DICIEMBRE
% Sobre excedente Límite inferioLímite superi Cuota fija % Sobre excedente
del límite inferior
0.01 8,952.49 0 1.92
8,952.50 75,984.55 171.88 6.4
75,984.56 133,536.07 4,461.94 10.88
133,536.08 155,229.80 10,723.55 16
155,229.81 185,852.57 14,194.54 17.92
185,852.58 374,837.88 19,682.13 21.36
374,837.89 590,795.99 60,049.40 23.52
590,796.00 ### 110,842.74 30
### ### 271,981.99 32
### ### 392,294.17 34
### En adelante ### 35
 ENERO FEBRERO MARZO ABRIL MAYO JUNIO JULIO

38,448.00 61,578.00 40,161.00 71,870.00 88,087.00 78,856.00 87,231.00

INGRESOS
62,945.00 86,926.00 24,711.00 86,719.00 35,018.00 72,167.00 89,592.00
101,393.00 148,504.00 64,872.00 158,589.00 123,105.00 151,023.00 176,823.00

57,784.00 86,087.00 70,691.00 52,938.00 82,987.00 57,911.00 86,745.00

EGRESOS
38,001.00 77,037.00 61,384.00 74,909.00 28,557.00 82,622.00 71,044.00
95,785.00 163,124.00 132,075.00 127,847.00 111,544.00 140,533.00 157,789.00

5,608.00 - 14,620.00 - 67,203.00 30,742.00 11,561.00 10,490.00 19,034.00

33,144.83 53,084.48 34,621.55 61,956.90 75,937.07 67,979.31 75,199.14

54,262.93 74,936.21 21,302.59 74,757.76 30,187.93 62,212.93 77,234.48
87,407.76 128,020.69 55,924.14 136,714.66 106,125.00 130,192.24 152,433.62

- - - - - - -
49,813.79 74,212.93 60,940.52 45,636.21 71,540.52 49,923.28 74,780.17
32,759.48 66,411.21 52,917.24 64,576.72 24,618.10 71,225.86 61,244.83
82,573.28 140,624.14 113,857.76 110,212.93 96,158.62 121,149.14 136,025.00

4,834.48 - 12,603.45 - 57,933.62 26,501.72 9,966.38 9,043.10 16,408.62

38,448.00 91,578.00 70,161.00 51,870.00 88,087.00

INGRESOS
62,945.00 86,926.00 74,711.00 86,719.00 35,018.00
101,393.00 178,504.00 144,872.00 138,589.00 123,105.00

33144.8276 78946.5517 60483.6207 44715.5172 75937.069

54262.931 74936.2069 64406.0345 74757.7586 30187.931
87,407.76 153,882.76 124,889.66 119,473.28 106,125.00

57,784.00 86,087.00 70,691.00 52,938.00 82,987.00

EGRESOS
38,001.00 77,037.00 61,384.00 74,909.00 28,557.00
95,785.00 163,124.00 132,075.00 127,847.00 111,544.00

49,813.79 74,212.93 60,940.52 45,636.21 71,540.52

32,759.48 66,411.21 52,917.24 64,576.72 24,618.10
82,573.28 140,624.14 113,857.76 110,212.93 96,158.62
4,834.48 13,258.62 11,031.90 9,260.34 9,966.38
AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE

47,633.00 52,385.00 84,235.00 68,360.00 49,960.00 768,804.00

35,979.00 31,358.00 30,885.00 54,395.00 89,046.00 699,741.00
83,612.00 83,743.00 115,120.00 122,755.00 139,006.00 1,468,545.00

38,775.00 87,711.00 50,929.00 36,411.00 28,300.00

58,098.00 28,895.00 44,453.00 83,911.00 63,227.00
96,873.00 116,606.00 95,382.00 120,322.00 91,527.00

- 13,261.00 - 32,863.00 19,738.00 2,433.00 47,479.00

41,062.93 45,159.48 72,616.38 58,931.03 43,068.97 662,762.07

31,016.38 27,032.76 26,625.00 46,892.24 76,763.79 603,225.00
72,079.31 72,192.24 99,241.38 105,823.28 119,832.76

-
- - - - - -
33,426.72 75,612.93 43,904.31 31,388.79 24,396.55 635,576.72
50,084.48 24,909.48 38,321.55 72,337.07 54,506.03 613,912.07
83,511.21 100,522.41 82,225.86 103,725.86 78,902.59

- 11,431.90 - 28,330.17 17,015.52 2,097.41 40,930.17

78,856.00 77,231.00 52,633.00 52,385.00 84,235.00 68,360.00 29,960.00

72,167.00 89,592.00 45,979.00 71,358.00 30,885.00 54,395.00 39,046.00
151,023.00 166,823.00 98,612.00 123,743.00 115,120.00 122,755.00 69,006.00

67979.3103 66578.4483 45373.2759 45159.4828 72616.3793 58931.034483 25827.5862

62212.931 77234.4828 39637.069 61515.5172 26625 46892.241379 33660.3448
130,192.24 143,812.93 85,010.34 106,675.00 99,241.38 105,823.28 59,487.93

57,911.00 86,745.00 38,775.00 77,711.00 50,929.00 36,411.00 28,300.00

82,622.00 71,044.00 48,098.00 28,895.00 44,453.00 73,911.00 30,227.00
140,533.00 157,789.00 86,873.00 106,606.00 95,382.00 110,322.00 58,527.00

49,923.28 74,780.17 33,426.72 66,992.24 43,904.31 31,388.79 24,396.55

 71,225.86 61,244.83 41,463.79 24,909.48 38,321.55 63,716.38 26,057.76
121,149.14 136,025.00 74,890.52 91,901.72 82,225.86 95,105.17 50,454.31
9,043.10 7,787.93 10,119.83 14,773.28 17,015.52 10,718.10 9,033.62