Uno de los tributos más importantes que deben pagar las personas físicas es el impuesto sobre la renta (ISR), el cual, por lo general, grava la renta (utilidades) de las personas físicas y morales.

En esta obra el lector podrá encontrar, entre otros, los siguientes temas relativos a las personas físicas:

1. Tratamiento fiscal de los ingresos por salarios y conceptos asimilados a estos.

2. Determinación de la base del impuesto y cálculo de los pagos provisionales de las personas físicas que desarrollan actividades empresariales y profesionales.

3. Cálculo de la base del impuesto y de los pagos provisionales bimestrales (cuando se opta por determinarlos mediante la aplicación de un coeficiente de utilidad) y definitivos de las personas físicas que tributan en el régimen de incorporación fiscal.

4. Determinación de la base del impuesto y de los pagos provisionales por el arrendamiento de bienes inmuebles.

5. Tratamiento fiscal de los ingresos por enajenación de bienes muebles e inmuebles, intereses, dividendos y demás ingresos de las personas físicas.

6. Cálculo del impuesto del ejercicio de las personas físicas.

La obra incluye, entre otros, los ordenamientos fiscales siguientes:

1. La Ley de Ingresos de la Federación vigente.

2. La Resolución Miscelánea Fiscal.

Estamos seguros de que esta obra será de gran utilidad para los estudiantes de nuestra legislación tributaria federal, para los despachos de contadores públicos, así como para las personas interesadas en temas fiscales.

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