Tablas decenales vigentes en el 1° semestre de 2002 |
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TABLA PARA EL CÁLCULO DEL IMPUESTO DECENAL DEL ARTÍCULO 113 LISR |
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LIMITE INFERIOR $ |
LIMITE SUPERIOR $ |
CUOTA FIJA $ |
% para aplicarse sobre el excedente del límite inferior |
0.01 |
141.30 |
0.00 |
3.00 |
141.31 |
1,199.00 |
4.20 |
10.00 |
1,199.01 |
2,107.10 |
110.00 |
17.00 |
2,107.11 |
2,449.40 |
264.40 |
25.00 |
2,449.41 |
2,932.60 |
350.00 |
32.00 |
2,932.61 |
5,914.70 |
504.60 |
33.00 |
5,914.71 |
17,243.20 |
1,488.70 |
34.00 |
17,243.21 |
En adelante |
5,340.30 |
35.00 |
TABLA PARA CÁLCULO DEL SUBSIDIO ACREDITABLE DECENAL DEL ARTÍCULO 114 LISR |
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LIMITE INFERIOR $ |
LIMITE SUPERIOR $ |
CUOTA FIJA $ |
% de subsidio sobre el impuesto marginal |
0.01 |
141.30 |
0.00 |
50.00 |
141.31 |
1,199.00 |
2.10 |
50.00 |
1,199.01 |
2,107.10 |
55.00 |
50.00 |
2,107.11 |
2,449.40 |
132.20 |
50.00 |
2,449.41 |
2,932.60 |
175.00 |
50.00 |
2,932.61 |
5,914.70 |
252.30 |
40.00 |
5,914.71 |
9,322.40 |
645.90 |
30.00 |
9,322.41 |
En adelante |
993.50 |
0.00 |
CRÉDITO AL SALARIO DECENAL ARTÍCULO 115 LISR |
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PARA INGRESOS DE $ |
HASTA INGRESOS DE $ |
CAS decenaL |
0.01 |
503.70 |
115.90 |
503.71 |
741.70 |
115.90 |
741.71 |
755.60 |
115.90 |
755.61 |
989.00 |
115.80 |
989.01 |
1,007.50 |
111.80 |
1,007.51 |
1,078.00 |
108.90 |
1,078.01 |
1,266.10 |
108.90 |
1,266.11 |
1,343.30 |
100.90 |
1,343.31 |
1,519.40 |
92.50 |
1,519.41 |
1,772.60 |
83.90 |
1,772.61 |
2,025.80 |
72.20 |
2,025.81 |
2,102.30 |
62.00 |
2,102.31 |
En adelante |
50.60 |