El impacto negativo del CREE y su incidencia en la empresa C&C Consultoría en Comunicación SAS

Abstract

This research examines the objectives of income tax and complementary for the equity CREE which is created from the law 1607 of December 26, 2012, as well as the changes in concept of parafiscales and the possible advantages and disadvantages that Professional consulting firms may have. It is intended to identify the differences that generated this change in the cash flows of companies when passing to a payment which represents a change in not taxing the payroll but the profits of the company, allowing small businesses to generate new jobs; This implementation benefits companies and natural persons who have employees who are exempt from paying parafiscales for their employees who earn less than 10 legal minimum monthly wage in force, although with the aggravation of the advance payment of the CREE by means of the Autorretencion. We will be able to see the main changes of the tax reforms as well as the changes in the payments of the parafiscales in the companies in the last years in order to look at the variations and the financial impact, Economic that generates the tax for the equity CREE.