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\u3053\u3093\u306b\u3061\u306f\u3002<\/span><\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u5409\u7530 \u5e78\u5f25\u3067\u3059\u3002<\/span><\/p>\n

<\/p>\n

\u4eca\u56de\u306f\u3088\u304f\u8cea\u554f\u3092\u53d7\u3051\u308b<\/span>CUFIN<\/b>\u3068<\/span>UFIN<\/b>\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n

<\/p>\n

\u3010UFIN\u3068\u306f\uff1f\u3011<\/span><\/p>\n

UFIN<\/b>\u306f<\/span>\u201cUtilidad Fiscal Neta\u201d<\/b>\u306e\u7565\u79f0\u3067\u3001<\/span>\u300e\u7a0e\u52d9\u4e0a\u306e\u7d14\u5229\u76ca\u300f<\/b>\u306e\u3053\u3068\u3067\u3059\u3002<\/span>UFIN<\/b>\u306f<\/span>CUFIN<\/b>\u306e\u8a08\u7b97\u306e\u305f\u3081\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u6cd5\u306e\u7b2c77\u6761\u306e\u7b2c3\u6bb5\u843d\u306b\u6e96\u62e0\u3059\u308b\u3068UFIN\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n

<\/p>\n

UFIN\uff1d\u2460\uff0d\uff08\u2461\uff0b\u2462\uff0b\u2463\uff0b\u2464\uff09<\/span><\/p>\n

<\/p>\n

\u2460\u5f53\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97<\/span><\/p>\n

\u2461\u5f53\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e<\/span><\/p>\n

\u2462\u640d\u91d1\u4e0d\u7b97\u5165\u9805\u76ee\u306e\u91d1\u984d\uff08\u7b2c28\u6761\u7b2cVIII\u9805\u304a\u3088\u3073\u7b2cIX\u9805\u306b\u793a\u3059\u9805\u76ee\u3092\u9664\u304f\u203b1\uff09<\/span><\/p>\n

\u2463\u914d\u5f53\u3084\u5229\u76ca\u5206\u914d\u306e\u305f\u3081\u306b\u8a08\u7b97\u3057\u305f\u6240\u5f97\u7a0e<\/span><\/p>\n

\u2464\u56fd\u5916\u3067\u7d0d\u4ed8\u3057\u305f\u6240\u5f97\u7a0e\u984d\u7b49\uff08\u7b2c77\u6761\u306e\u7b2c4\u6bb5\u843d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u57fa\u3065\u304f\uff09<\/span><\/p>\n

<\/p>\n

\u203b1\u3000\u7b2c28\u6761\u7b2cVIII\u9805\u304a\u3088\u3073\u7b2cIX\u9805<\/span><\/p>\n

Art\u00edculo 28. Para los efectos de este T\u00edtulo, no ser\u00e1n deducibles:<\/span><\/p>\n

VIII. Las provisiones para la creaci\u00f3n o el incremento de reservas complementarias de activo o de pasivo que se constituyan con cargo a las adquisiciones o gastos del ejercicio, con excepci\u00f3n de las relacionadas con las gratificaciones a los trabajadores correspondientes al ejercicio.<\/span><\/p>\n

\u2026<\/span><\/p>\n

<\/p>\n

\n
Las reservas que se creen para indemnizaciones al personal, para pagos de antig\u00fcedad o cualquier otra de naturaleza an\u00e1loga, con excepci\u00f3n de las que se constituyan en los t\u00e9rminos de esta Ley.<\/span><\/li>\n<\/ol>\n
\u7b2c28\u6761\u306e\u640d\u91d1\u7b97\u5165\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u904e\u53bb\u306e\u30d6\u30ed\u30b0\u3067\u3082\u4e00\u90e8\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u5b58\u3058\u307e\u3059\u3002<\/span><\/p>\n
\u30e1\u30ad\u30b7\u30b3\u306b\u304a\u3051\u308b\u640d\u91d1\u4e0d\u7b97\u5165\u9805\u76ee\u306b\u3064\u3044\u3066<\/span><\/a><\/p>\n
<\/p>\n
\u3010CUFIN\u3068\u306f\uff1f\u3011<\/span><\/p>\n
CUFIN<\/b>\u306f<\/span>\u201cCuenta Fiscal de Utilidad Neta\u201d<\/b>\u306e\u7565\u79f0\u3067\u3001<\/span>\u300e\u7a0e\u52d9\u4e0a\u306e\u672a\u51e6\u5206\u5229\u76ca\u300f<\/b>\u306e\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n
CUFIN<\/b>\u306f\u682a\u4e3b\u3078\u306e\u914d\u5f53\u3084\u5229\u76ca\u306e\u5206\u914d\u306a\u3069\u306e\u969b\u306b\u652f\u6255\u3046\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u4f7f\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n
\u5177\u4f53\u7684\u306b\u306f\u3001CUFIN\u306e\u7bc4\u56f2\u5185\u3067\u914d\u5f53\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u7121\u7a0e\u3067\u914d\u5f53\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u3053\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u8d85\u904e\u984d\u306b\u3064\u304d\u3001\u914d\u5f53\u3059\u308b\u4f01\u696d\u304c\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u6240\u5f97\u7a0e\u6cd5\u306e\u7b2c77\u6761\u306b\u6e96\u62e0\u3059\u308b\u3068CUFIN\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n
\u524d\u5e74\u5ea6\u306eCUFIN\uff08\u8abf\u6574\u5f8c\uff09<\/span><\/p>\n
\uff08\uff0b\uff09 \u53d7\u53d6\u914d\u5f53\u91d1\uff08\u56fd\u5185\uff09<\/span><\/p>\n
\uff08\uff0d\uff09 \u652f\u6255\u914d\u5f53\u91d1<\/span><\/p>\n
\uff08\uff0d\uff09 \u5f53\u671fISR<\/span><\/p>\n
\uff08\uff0d\uff09 \u640d\u91d1\u4e0d\u7b97\u5165<\/span><\/p>\n
\uff08\uff0d\uff09 PTU<\/span><\/p>\n
\uff08\uff1d\uff09 \u7a0e\u52d9\u4e0a\u7d14\u76ca\uff08\u5f53\u671fCUFIN\uff09<\/span><\/p>\n
\uff08\uff0b\uff09 \u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u6e08\u904e\u5e74\u5ea6CUFIN\uff08\u30a4\u30f3\u30d5\u30ec\u4fc2\u6570\u00d7\u904e\u5e74\u5ea6CUFIN\uff09<\/span><\/p>\n
\uff08\uff1d\uff09 \u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u6e08CUFIN<\/span><\/p>\n
\u30a4\u30f3\u30d5\u30ec\u7387\u3084\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u3092\u8003\u616e\u3057\u305f\u7a0e\u52d9\u4e0a\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u30d9\u30fc\u30b9\u3068\u3057\u305f\u672a\u5206\u914d\u5270\u4f59\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u30e1\u30ad\u30b7\u30b3\u4f1a\u8a08\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3055\u308c\u305f\u5270\u4f59\u91d1\u3068\u3082\u7570\u306a\u308b\u3002<\/span><\/p>\n
<\/p>\n
\u3053\u3046\u3044\u3063\u305fUFIN\u3001CUFIN\u3001CUCA\u306a\u3069\u7a0e\u52d9\u7684\u306a\u7528\u8a9e\u3092\u3088\u304f\u805e\u304f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5b9f\u969b\u306a\u3093\u306a\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u3057\u3001\u4f1a\u8a08\u58eb\u306b\u4efb\u305b\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f1a\u8a08\u58eb\u306e\u65b9\u3067\u3082\u7406\u89e3\u304c\u66d6\u6627\u306a\u307e\u307e\u306e\u65b9\u304c\u3044\u308b\u306e\u3082\u73fe\u72b6\u3067\u3059\u3002\u5e74\u5ea6\u6c7a\u7b97\u306e\u969b\u306a\u3069\u306b\u4f1a\u8a08\u4e8b\u52d9\u6240\u3084\u4f1a\u8a08\u58eb\u306b\u805e\u3044\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n
<\/p>\n
\u5f0a\u793e\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7d30\u304b\u3044\u7a0e\u52d9\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8ca1\u52d9\u4f1a\u8a08\u3001\u7ba1\u7406\u4f1a\u8a08\u3001\u307e\u305f\u4f1a\u8a08\u304b\u3089\u3069\u306e\u3088\u3046\u306b\u7d44\u7e54\u306b\u843d\u3068\u3057\u8fbc\u3093\u3067\u3044\u304f\u306e\u304b\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
\u4eca\u56de\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u307e\u305f\u3001\u6b21\u56de\u3082\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3057\u307e\u3059\uff01<\/span><\/p>\n
<\/p>\n
\u3010\u30d6\u30ed\u30b0\u5bfe\u5fdc\u56fd\u3011<\/span>
\n<\/span>\u30d5\u30a3\u30ea\u30d4\u30f3<\/span><\/a>\u3000<\/span>\u30a4\u30f3\u30c9<\/span><\/a>\u3000<\/span>\u30d0\u30f3\u30b0\u30e9\u30c7\u30b7\u30e5<\/span><\/a>\u3000<\/span>\u4e2d\u56fd<\/span><\/a>\u3000<\/span>\u30bf\u30a4<\/span><\/a>\u3000<\/span>\u30d9\u30c8\u30ca\u30e0<\/span><\/a>\u3000<\/span>\u30ab\u30f3\u30dc\u30b8\u30a2<\/span>
\n<\/span><\/a>\u30df\u30e3\u30f3\u30de\u30fc<\/span><\/a>\u3000<\/span>\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2<\/span><\/a>\u3000\u3000<\/span>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/span>
\n<\/span><\/a>\u30de\u30ec\u30fc\u30b7\u30a2<\/span><\/a>\u3000<\/span>\u30c8\u30eb\u30b3<\/span><\/a>\u3000<\/span>\u30e1\u30ad\u30b7\u30b3<\/span><\/a>\u3000<\/span>\u30d6\u30e9\u30b8\u30eb<\/span><\/a><\/p>\n
\uff1c\u53c2\u7167\u8cc7\u6599\uff1e<\/span><\/p>\n
C\u00e1lculo de la CUFIN para Personas Morales (AGAPES)<\/span><\/p>\n
https:\/\/contadormx.com\/2020\/07\/15\/calculo-de-la-cufin-para-personas-morales-agapes\/<\/span><\/a><\/p>\n
<\/p>\n
\u00bfQu\u00e9 es y c\u00f3mo se determinan la UFIN y CUFIN?<\/span><\/p>\n
https:\/\/coem.mx\/que-es-y-como-se-determinan-la-ufin-y-cufin\/<\/span><\/a><\/p>\n
<\/p>\n
https:\/\/idconline.mx\/fiscal-contable\/2019\/05\/07\/como-calcular-la-ufin-2018<\/span><\/a><\/p>\n
\n
\u3053\u3061\u3089\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u8cea\u554f\u3001\u305d\u306e\u4ed6\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089\u304b\u3089\uff01<\/p>\n
$\"\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\"$ <\/a><\/p>\n
\n
\uff5e▶YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb \u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n
\u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092
\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n
\u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067
\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n
\u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f
\n \u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a>
\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n
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