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ANALISIS DE LAS MODIFICACIONES A LAS REGLAS INCOTERMS , A LAS BASES GRAVABLES Y SU RELACIÓN CON OTROS IMPUESTOS

LINEAMIENTOS GENERALES
INTRODUCCIÓN:

Las Reglas Incoterms ® 2010 son usos internacionales emitidos por la Cámara Internacional de Comercio, que se emplean para distribuir los costos y riesgos en que incurren los compradores y vendedores internacionalmente. Si se emplean de manera adecuada, son además una herramienta muy útil para determinar la correcta integración de la base para el pago de impuestos de importación pues permiten distinguir lo que se encuentra incluido en el precio pagado.

OBJETIVO:

Conocer la forma correcta de integrar la base gravable en importaciones y su relación con las nuevas Reglas Incoterms® 2010

TEMARIO: 1. Elementos del valor en Aduana en México 1.1 Valor de Transacción 1.2 Incrementables 1.3 No Incrementables 2. Conceptos incluidos en el precio pagado dependiendo de la regla Incoterms® 2010 elegida 2.1 Las 11 reglas: EXW, FCA, CPT, CIP, DAT, DAP, DDP, FAS, FOB, CFR y CIF 2.2 Principales cambios entre los INCOTERMS 2000 y las nuevas Reglas Incoterms ® 2010 2.3 Uso de las Reglas Incoterms ® 2010 en los contratos, el arbitraje, los no aplicables en México y los medios de transporte correcto para cada Regla Incoterms® 2010. 3. Bases gravables para otros impuestos, derechos y aprovechamientos 3.1 El DTA 3.2 El IEPS 3.3 El ISAN 3.4 El IVA 3.5 Las cuotas compensatorias y medidas de transición 4. El Valor en Aduana y la Ley de Impuesto Sobre la Renta 4.1 Valor autorizado para la deducción de compras de importación

1. ELEMENTOS DEL VALOR EN ADUANA EN MÉXICO
VALOR EN ADUANA

J
VALOR MERCANCÍA + INCREMENTABLES HASTA FECHA DE ENTRADA NO INCREMENTABLES
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$

1.1 VALOR DE

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