Propuesta de un modelo estratégico de planeación tributaria para las empresas del sector de la construcción en Bogotá D.C., en el período 2016 – 2018: Estudio de caso Reserva San Isidro

Abstract

This work consists of a Tax Planning in the construction sector to analyze the high tax burden is raised for the next few years from 2016 to 2018 companies in the sector, where builders and contractors are being affected with a number tax and a number of requirements for operation and implementation of SMEs. It makes clear the need to analyze and use tax benefits to which they have rights businesses to ease their tax burden by making a financial planning based on 2016 to 2018 given the above, the law 1429 of 2010 gives one of his asides first job generation, mother’s heads of households and young people under 28 years. One of the most important benefits of the standard under Article 49 of the Tax Code is to take into account that not recorded dividends and is not involved in the settlement of income Tax information on the profits of a construction company SME, where one of his main goals is to achieve its own economic solvency said. It is sought with this that each economic entity become this benefit to their own and thus avoid tax evasion. One of the tax treatment which has granted the norm as sanctioned by law 546 of 1999 creates schemes of capital markets with mortgage bonds and securitization portfolio and looking for yields thereof are a guarantee for the nation and in turn fund portfolios subsidiadles. Good planning is the result of a good baseline study for very good profits and thus contribute to our country in developing its national budget, the construction sector is one of the most brand in our country and that the same workforce is high.