Determinar el impacto tributario y analizar el tratamiento contable de la Ley 30309 que promueve la investigación científica, desarrollo tecnológico e innovación tecnológica en los resultados financieros de la empresa “Axis” S.A.C.

Abstract

This work Professional Sufficiency called "Determining the tax impact and analyze the accounting treatment of the Law 30309 which promotes scientific research, technological development and technological innovation in the financial results of the company “AXIS SAC" comes with the purpose of evaluating the impact Tax and analyze the accounting impact of said Law through surveys and applied to a case study with R & D projects. First, to measure the level of knowledge of taxpayers, twenty specialists in accounting and taxation have been selected, with the result that 65% of the respondents have knowledge in a concise way about the tax benefits of Law 30309 and that only one company Has R & D projects. Second, through the development of a case study we have an investment in the year 2016 of S /. 935,865 related to the expenses of scientific research, also in the year 2017 an investment of S /. 845,965 related to the development of the nutritional formula. In this respect, this investment generates a tax saving of S /. 197,000 and S /. 397,000, respectively. Finally, taxpayers should analyze in the first instance what should be the accounting treatment to be applied for disbursements for R & D & I projects, and should also take into account the tax incidence generated by each project, in order to analyze the Tax savings that R & D projects will generate for each year.