Tablas y Tarifas 2007
Mensual
EJERCICIO 2007 | |||
CALCULO MENSUAL DE PAGOS PROVISIONALES | |||
TARIFA ART 113 LISR | |||
Límite inferior | Límite superior | Cuota fija | Por ciento sobre el excedente del límite inferior |
0.01 | 496.07 | - | 3.00 |
496.08 | 4,210.41 | 14.88 | 10.00 |
4,210.42 | 7,399.42 | 386.31 | 17.00 |
7,399.43 | 8,601.50 | 928.46 | 25.00 |
8,601.51 | En adelante | 1,228.98 | 28.00 |
CALCULO DEL SUBSIDIO ACREDITABLE MENSUAL | |||
TABLA ART 114 LISR | |||
Límite inferior | Límite superior | Cuota fija | Por ciento sobre el impuesto marginal |
0.01 | 496.07 | - | 50.00 |
496.08 | 4,210.41 | 7.44 | 50.00 |
4,210.42 | 7,399.42 | 193.17 | 50.00 |
7,399.43 | 8,601.50 | 464.19 | 50.00 |
8,601.51 | 10,298.35 | 614.49 | 50.00 |
10,298.36 | 20,770.29 | 852.05 | 40.00 |
20,770.30 | 32,736.83 | 2,024.91 | 30.00 |
32,736.84 | En adelante | 3,030.10 | - |
CREDITO AL SALARIO MENSUAL | |||
TABLA ART 115 LISR | |||
Monto de ingresos que sirven de base para calcular el impuesto | Crédito al salario mensual | ||
Para ingresos de | Hasta ingresos de | ||
$ | $ | $ | |
0.01 | 1,768.96 | 407.02 | |
1,768.97 | 2,604.68 | 406.83 | |
2,604.69 | 2,653.38 | 406.83 | |
2,653.39 | 3,472.84 | 406.62 | |
3,472.85 | 3,537.87 | 392.77 | |
3,537.88 | 3,785.54 | 382.46 | |
3,785.55 | 4,446.15 | 382.46 | |
4,446.16 | 4,717.18 | 354.23 | |
4,717.19 | 5,335.42 | 324.87 | |
5,335.43 | 6,224.67 | 294.63 | |
6,224.68 | 7,113.90 | 253.54 | |
7,113.91 | 7,382.33 | 217.61 | |
7,382.34 | En adelante | - |