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{"id":3291,"date":"2021-05-27T08:19:29","date_gmt":"2021-05-27T08:19:29","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/?p=3291"},"modified":"2021-05-27T08:19:29","modified_gmt":"2021-05-27T08:19:29","slug":"rfc","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/mexico_blog\/rfc\/","title":{"rendered":"\u30e1\u30ad\u30b7\u30b3\u3067\u306eRFC\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u53d6\u5f97\u6642\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\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<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u3067\u306eRFC\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u53d6\u5f97\u6642\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u8cea\u554f\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5f0a\u793e\u306f\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001RFC\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u3092\u53d6\u5f97\u3057\u3088\u3046\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u516c\u8a3c\u5f79\u5834\u3067\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u3092\u304a\u9858\u3044\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u4e2d\u306bPara el c\u00e1lculo del impuesto sobre de renta\u3068\u3044\u3046\u9805\u76ee\u304c\u5fa1\u5ea7\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u304a\u305d\u3089\u304f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3068\u3044\u3046\u4e8b\u306a\u306e\u3067\u3059\u304c\u3001\u9078\u629e\u80a2\u304c\u4e8c\u3064\u3042\u308a\u3001\u4f55\u304c\u9055\u3046\u304b\u5206\u304b\u308a\u307e\u305b\u3093\u3002\u3054\u6559\u793a\u9802\u3051\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u7533\u8acb\u66f8\u3000\u8a18\u8f09\u3000\u4f8b\uff09Para el c\u00e1lculo del impuesto sobre de renta, optas por:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">_________ Coeficiente de utilidad<\/span><\/p>\n<p><span style=\"font-weight: 400;\">_________<\/span> <span style=\"font-weight: 400;\">Est\u00edmulo de acumulaci\u00f3n de ingresos<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u203b\u4e0a\u8a18\u306e\u4e8c\u3064\u306e\u5185\u3001\u3069\u3061\u3089\u304b\u306b\u30c1\u30a7\u30c3\u30af\u3092\u3064\u3051\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u56de\u7b54\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u59cb\u3081\u306b\u3001\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u6cd5\u4eba\u306f\u3001\u201cCoeficiente de utilidad\u201d\u3057\u304b\u9078\u3076\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u4eee\u306bEst\u00edmulo de acumulaci\u00f3n de ingresos\u3092\u9078\u3093\u3067\u3057\u307e\u3063\u305f\u5834\u5408\u3001SAT\uff08\u30e1\u30ad\u30b7\u30b3\u56fd\u7a0e\u5e81\uff09\u3078\u554f\u3044\u5408\u308f\u305b\u3092\u3057\u3001\u4fee\u6b63\u3057\u306b\u884c\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u4fee\u6b63\u81ea\u4f53\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u30b7\u30c6\u30a3\u3067\u3042\u308c\u3070\u3001\u7a93\u53e3\u306b\u884c\u304d\u305d\u306e\u5834\u3067\u3059\u3050\u306b\u4fee\u6b63\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u4e8c\u3064\u306e\u9078\u629e\u80a2\u306f\u3001\u4f55\u304c\u5909\u308f\u308b\u304b\u3068\u3044\u3044\u307e\u3059\u3068\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u30e1\u30ad\u30b7\u30b3\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e196\u6761\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u305d\u308c\u305e\u308c\u9078\u629e\u306b\u304a\u3051\u308b\u6761\u4ef6\u3068\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u4e0b\u8a18\u306b\u307e\u3068\u3081\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u3010Coeficiente de utilidad\u3011<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6761\u4ef6\uff1a\u682a\u4e3b\u304c\u6cd5\u4eba<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u8a08\u7b97\u65b9\u6cd5\uff1a\u6708\u6b21\u4e88\u5b9a\u7d0d\u7a0e<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u524d\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u4fc2\u6570\uff08CU\uff09\u3092\u8a08\u7b97\u3057\u3001\u7fcc\u5e74\u5ea6\u304b\u3089\u6bce\u6708\u4e88\u5b9a\u7d0d\u7a0e\u3092\u884c\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e74\u5ea6\u672b\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u3010Est\u00edmulo de acumulaci\u00f3n de ingresos\u3011<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6761\u4ef6\uff1a\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u307f<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u524d\u5e74\u5ea6\u95a2\u4fc2\u306a\u304f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u6bce\u6708\u6cd5\u4eba\u7a0e\u306e\u7d0d\u7a0e\u3092\u884c\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u305f\u3081\u3001\u8a2d\u7acb\u76f4\u5f8c\u306e\u58f2\u4e0a\u304c\u305f\u3063\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3067\u3082\u3001\u70ba\u66ff\u5dee\u76ca\u304c\u51fa\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u9078\u629e\u306b\u3088\u3063\u3066ACUSE \u00daNICO DE INSCRIPCI\u00d3N AL REGISTRO FEDERAL DE CONTRIBUYENTES\u306b\u8a18\u8f09\u3055\u308c\u308bDescripci\u00f3n de la Obligaci\u00f3n\uff08\u7fa9\u52d9\u306e\u8a73\u7d30\uff09\u306b\u3068\u3044\u3046\u6587\u8a00\u304c\u4e0b\u8a18\u306e\u69d8\u306b\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Coeficiente de utilidad\u306e\u5834\u5408\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cPago provisional mensual de ISR personas morales\u201d<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Est\u00edmulo de acumulaci\u00f3n de ingresos\u306e\u5834\u5408\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cPago provisional mensual de ISR personas morales flujo de efectivo\u201d<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u30e1\u30ad\u30b7\u30b3\u3067\u306e\u6cd5\u4eba\u8a2d\u7acb\u6642\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308b\u9805\u76ee\u306e\u4e00\u3064\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<hr \/>\n<p>\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<p><a href=\"https:\/\/kuno-cpa.co.jp\/Contant\/\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-1309\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/singapore_blog\/wp-content\/uploads\/2021\/04\/5f516f8bd558f13d0734ba08a12d7d05-300x59.png?resize=300%2C59&amp;ssl=1\" alt=\"\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0\" width=\"300\" height=\"59\" \/><\/a><\/p>\n<hr \/>\n<h2>\uff5e&#x25b6;<span style=\"color: #ff0000;\"><strong>YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n<p>\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb<a href=\"https:\/\/www.youtube.com\/channel\/UCBbDf799xlePy2vS0ITy7lQ\">\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<p>\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<br \/>\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<p>\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<br \/>\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n<p>\u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f<br \/>\n<a href=\"https:\/\/www.amazon.co.jp\/dp\/4883386783\/\">\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><br \/>\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<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/HHjpllgAtBs?list=PL5fVcqTHXhi0FnGBnCkhFJ9YkkbMSONwK\" width=\"480\" height=\"320\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<hr \/>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9<br \/>\n\u6e21\u8fba\u5bdb<\/p>\n<p><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/thumbnail\/23\/52\/ca3ca4695407a037ebc64cf8b9580e17_s.jpg?ssl=1\" alt=\"\" \/><\/p>\n<p align=\"left\">\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/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\u3067\u306eRFC\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u53d6\u5f97\u6642\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 &nbsp; \u8cea\u554f\uff09 \u5f0a\u793e\u306f\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001RFC\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u3092\u53d6 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