\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09<\/p>\n

\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u3082\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u304c\u52a0\u5473\u3055\u308c\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u304c\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u8a08\u7b97\u3067\u53cd\u6620\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09<\/p>\n

\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u6240\u5f97\u7a0e\u6cd5(LISR: Ley del Impuesto Sbre la Renta)\u306e44\u6761\u306b\u304a\u3044\u3066\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8cc7\u7523\u53ca\u3073\u6708\u6b21\u8ca8\u5e63\u6027\u8ca0\u50b5\u306e\u5dee\u984d\u5206\u306b\u5bfe\u3057\u30a4\u30f3\u30d5\u30ec\u7387\u3092\u4e57\u3058\u305f\u6570\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e0b\u8a18\u306eURL\u306b\u3066\u5f0a\u793e\u6ff1\u54b2\u304c\u3001\u8a18\u8ff0\u3057\u305f\u30d6\u30ed\u30b0\u3082\u53c2\u8003\u306b\u3057\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u3010\u7a0e\u52d9\u4e0a\u306e\u30a4\u30f3\u30d5\u30ec\u4f1a\u8a08\u306b\u3064\u3044\u3066<\/a>\u3011<\/p>\n

\u4e0a\u8a18\u306e\u4e8b\u3092\u5f0f\u3067\u8868\u3059\u3068\u4e0b\u8a18\u306e\u69d8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8ca0\u50b5\u3000\uff1e\u3000\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8cc7\u7523<\/p>\n

 <\/p>\n

\uff1d\u8d85\u904e\u984d\u5206\u306b\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u4fc2\u6570\u3092\u4e57\u3058\u3001\u305d\u306e\u5206\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u30d7\u30e9\u30b9\u3059\u308b\u3002<\/span><\/p>\n

 <\/p>\n

\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8cc7\u7523\u3000\uff1e\u3000\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8ca0\u50b5<\/p>\n

 <\/p>\n

\uff1d\u8d85\u904e\u984d\u306b\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u4fc2\u6570\u3092\u4e57\u3058\u3001\u305d\u306e\u5206\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u30de\u30a4\u30ca\u30b9\u3059\u308b\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8cc7\u7523\u53ca\u3073\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8ca0\u50b5\u306f\u3001\u305d\u308c\u305e\u308c\u5e74\u5ea6\u672b\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u201cCIFRAS AL CIERRE DEL EJERCICIO\u201c\u306e\u30da\u30fc\u30b8\u306b\u3066\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

\u4e0a\u306e\u9ed2\u67a0\u304c\u3001\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8cc7\u7523<\/p>\n

\u4e0b\u306e\u9ed2\u67a0\u304c\u3001\u6708\u6b21\u5e73\u5747\u8ca8\u5e63\u6027\u8ca0\u50b5<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u3001\u305d\u308c\u305e\u308c\u306e\u5dee\u984d\u5206\u306b\u4e57\u3058\u308b\u305f\u3081\u306e\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u4fc2\u6570\u306f\u4e0b\u8a18\u306e\u8a08\u7b97\u306b\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n

 <\/p>\n

<\/p>\n

INPC\u3068\u306f\u3001Indice Nacional de Precios al Consumidor\u306e\u7565\u3067\u76f4\u8a33\u3059\u308b\u3068\u5168\u56fd\u6d88\u8cbb\u8005\u7269\u4fa1\u6307\u6570\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6bce\u6708\u3001\u56fd\u7a0e\u5e81\u3067\u3042\u308bSAT\u304c\u767a\u8868\u3057\u3066\u304a\u308a\u4e0b\u8a18\u306eURL\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

http:\/\/omawww.sat.gob.mx\/informacion_fiscal\/tablas_indicadores\/Paginas\/inpc_2018.aspx<\/a><\/p>\n

 <\/p>\n

\u5f93\u3044\u307e\u3057\u3066\u3001\u30a4\u30f3\u30d5\u30ec\u306e\u5909\u5316\u7387\u304c\u5927\u304d\u3051\u308c\u3070\u5927\u304d\u3044\u307b\u3069\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u306e\u8a08\u7b97\u304b\u3089\u7b97\u51fa\u3055\u308c\u305f\u6570\u5b57\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u5e74\u5ea6\u672b\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066CONCILIACI\u00d3N ENTRE EL RESULTADO CONTABLE Y EL FISCAL\u306e\u30da\u30fc\u30b8\u306b\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

AJUSTE ANUAL POR INFLACI\u00d3N DEDUCIBLE\u3068\u8a18\u8f09\u304c\u3042\u308b\u56f3\u8868\u53f3\u4e0a\u306e\u9ed2\u67a0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

\u3061\u306a\u307f\u306b\u56f3\u8868\u306e\u4e00\u756a\u53f3\u4e0b\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\uff08UTILIDAD O P\u00c9RDIDA FISCAL ANTES DE PTU\uff09<\/p>\n

 <\/p>\n

\u3053\u306e\u4e0a\u8a18\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3001LISR\u306e44\u6761\u306b\u4e0b\u8a18\u306e\u69d8\u306b\u8a18\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

DEL AJUSTE POR INFLACI\u00d3N <\/em><\/p>\n

Art\u00edculo 44. Las personas morales determinar\u00e1n, al cierre de cada ejercicio, el ajuste anual por inflaci\u00f3n, como sigue: <\/em><\/p>\n

\u00a0<\/em><\/p>\n

I. Determinar\u00e1n el saldo promedio anual de sus deudas y el saldo promedio anual de sus cr\u00e9ditos. <\/em><\/p>\n

\u00a0<\/em><\/p>\n

\u00a0El saldo promedio anual de los cr\u00e9ditos o deudas ser\u00e1 la suma de los saldos al \u00faltimo d\u00eda de cada uno de los meses del ejercicio, dividida entre el n\u00famero de meses del ejercicio. No se incluir\u00e1n en el saldo del \u00faltimo d\u00eda de cada mes los intereses que se devenguen en el mes. <\/em><\/p>\n

\u00a0<\/em><\/p>\n

II. Cuando el saldo promedio anual de las deudas sea mayor que el saldo promedio anual de los cr\u00e9ditos, la diferencia se multiplicar\u00e1 por el factor de ajuste anual y el resultado ser\u00e1 el ajuste anual por inflaci\u00f3n acumulable. <\/em><\/p>\n

\u00a0Cuando el saldo promedio anual de los cr\u00e9ditos sea mayor que el saldo promedio anual de las deudas, la diferencia se multiplicar\u00e1 por el factor de ajuste anual y el resultado ser\u00e1 el ajuste anual por inflaci\u00f3n deducible. <\/em><\/p>\n

\u00a0<\/em><\/p>\n

III. El factor de ajuste anual ser\u00e1 el que se obtenga de restar la unidad al cociente que se obtenga de dividir el \u00cdndice Nacional de Precios al Consumidor del \u00faltimo mes del ejercicio de que se trate entre el citado \u00edndice del \u00faltimo mes del ejercicio inmediato anterior. <\/em><\/p>\n

\u00a0<\/em><\/p>\n

\u00a0Cuando el ejercicio sea menor de 12 meses, el factor de ajuste anual ser\u00e1 el que se obtenga de restar la unidad al cociente que se obtenga de dividir el \u00cdndice Nacional de Precios al Consumidor del \u00faltimo mes del ejercicio de que se trate entre el citado \u00edndice del mes inmediato anterior al del primer mes del ejercicio de que se trate.\u00a0 <\/em><\/p>\n

\u00a0Los cr\u00e9ditos y las deudas, en moneda extranjera, se valuar\u00e1n a la paridad existente al primer d\u00eda del mes. <\/em><\/p>\n

 <\/p>\n

\u7b2c44\u6761.\u00a0 \u6cd5\u4eba\u3001\u5404\u5e74\u5ea6\u672b\u306b\u3001\u30a4\u30f3\u30d5\u30ec\u5e74\u9593\u8abf\u6574\u3092\u6b21\u3068\u304a\u308a\u78ba\u5b9a\u3059\u308b\u3002 <\/em><\/p>\n

I. <\/em>\u50b5\u52d9\u5e74\u9593\u5e73\u5747\u6b8b\u9ad8\u304a\u3088\u3073\u8cb8\u4ed8\u5e74\u9593\u5e73\u5747\u6b8b\u9ad8\u3092\u78ba\u5b9a\u3059\u308b\u3002 <\/em><\/p>\n

\u00a0<\/em>\u8cb8\u4ed8\u307e\u305f\u50b5\u52d9\u5e74\u9593\u5e73\u5747\u6b8b\u9ad8\u3001\u5f53\u8a72\u5e74\u5ea6\u5404\u6708\u6700\u7d42\u65e5\u306b\u304a\u3051\u308b\u6b8b\u9ad8\u5408\u8a08\u3092\u305d\u306e\u5e74\u5ea6\u6708\u6570\u3067\u9664\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002\u5404\u6708\u6700\u7d42\u65e5\u6b8b\u9ad8\u306b\u3001\u305d\u306e\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u5229\u606f\u542b\u307e\u308c\u306a\u3044\u3002 <\/em><\/p>\n

II. <\/em>\u50b5\u52d9\u5e74\u9593\u5e73\u5747\u6b8b\u9ad8\u304c\u8cb8\u4ed8\u5e74\u9593\u5e73\u5747\u6b8b\u9ad8\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u3092\u5e74\u9593\u8abf\u6574\u4fc2\u6570\u3067\u4e57\u3058\u3001\u305d\u306e\u7d50\u679c\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5e74\u9593\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u984d\u3068\u306a\u308b\u3002 <\/em><\/p>\n

\u8cb8\u4ed8\u5e74\u9593\u5e73\u5747\u6b8b\u9ad8\u304c\u50b5\u52d9\u5e74\u9593\u5e73\u5747\u6b8b\u9ad8\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u984d\u3092\u5e74\u9593\u8abf\u6574\u4fc2\u6570\u3067\u4e57\u3058\u3001\u305d\u306e\u7d50\u679c\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u5e74\u9593\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u984d\u3068\u306a\u308b\u3002 <\/em><\/p>\n

III. <\/em>\u5e74\u9593\u8abf\u6574\u4fc2\u6570\u3001\u5f53\u8a72\u5e74\u5ea6\u6700\u7d42\u6708\u5168\u56fd\u6d88\u8cbb\u8005\u7269\u4fa1\u6307\u6570\u3092\u305d\u76f4\u524d\u5e74\u5ea6\u6700\u7d42\u6708\u540c\u6307\u6570\u3067\u9664\u3057\u3066\u5f97\u3089\u308c\u305f\u5546\u304b\u30891\u3092\u6e1b\u3058\u3066\u6c42\u3081\u305f\u3082\u3068\u3059\u308b\u3002\u5e74\u5ea6\u304c12\u30f6\u6708\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3001\u5e74\u9593\u8abf\u6574\u4fc2\u6570\u3001\u5f53\u8a72\u5e74\u5ea6\u6700\u7d42\u6708\u5168\u56fd\u6d88\u8cbb\u8005\u7269\u4fa1\u6307\u6570\u3092\u540c\u5e74\u5ea6\u6700\u521d\u6708\u76f4\u524d\u6708\u540c\u6307\u6570\u3067\u9664\u3057\u3066\u5f97\u3089\u308c\u305f\u5546\u304b\u30891\u3092\u6e1b\u3058\u3066\u6c42\u3081\u305f\u3082\u3068\u3059\u308b\u3002\u5916\u8ca8\u5efa\u3066\u8cb8\u4ed8\u304a\u3088\u3073\u50b5\u52d9\u3001\u5404\u67081\u65e5\u70ba\u66ff\u5e73\u4fa1\u3067\u8a55\u4fa1\u3055\u308c\u308b\u3002<\/em><\/p>\n

\u00a0<\/em><\/p>\n

\u6e21\u8fba \u5bdb<\/em><\/p>\n

<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002 \u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002   \u8cea\u554f\uff09 \u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u3082\u30a4\u30f3\u30d5\u30ec\u8abf\u6574 […]","protected":false},"author":1,"featured_media":2306,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t