(MEX) Generate an ISR provisional payment report

  • 项目

应用于: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2, Microsoft Dynamics AX 2012 Feature Pack, Microsoft Dynamics AX 2012

The Mexican government requires that individuals, corporations, and foreign companies operating in Mexico submit an Impuesto sobre la renta (ISR), or federal corporate income tax report. The report displays detailed calculations of provisional income tax payments, and is based on the following factors:

  • ISR concept categories linked to one or more ledger accounts

  • ISR annual rate table

  • ISR utility ratio

Set up a concept category and assign a ledger account

Use the ISR 报表设置 form to set up ISR report concept categories and link them to a ledger account.

  1. 单击 总帐 >设置 >销售税 >外部 >ISR 报表设置。

  2. Press CTRL+N to create a new ISR report concept category.

  3. In the 概念类别 field, select one of the following ISR concept categories to assign to one or more ledger accounts:

    • 收入 – The income tax is calculated based on the revenue collected during the period.

    • 库存 – The income tax is calculated based on the status of inventory during the review period.

    • 会计年度中支付的 PTU – The income tax is calculated based on the Participación a los Trabajadores de las Utilidades (PTU) tax paid during the fiscal year.

    • 投资扣缴 – The income tax is calculated based on investment deductions for the reporting period.

    • 挂起的折旧税损 – The income tax is calculated based on pending depreciation tax losses for the reporting period.

    • ISR 从银行中预扣 – The income tax is calculated based on the ISR withheld from the bank.

    • 现金存款税运算 – The income tax is calculated based on the tax for cash deposit operations.

    • ISR 支付的上一会计年度的红利 – The income tax is calculated based on the ISR paid on dividends from previous fiscal years.

    • ISR 支付 – The income tax is calculated based on ISR payments made for the fiscal year.

    • 补偿现金的余额 – The income tax is calculated based on the account balance to compensate for cash during the reporting period.

    • 已支付的员工津贴 – The income tax is calculated based on employee allowances paid during the fiscal year.

  4. In the 概念类别描述 field, enter a description of the ISR report concept category.

  5. Click the right pane, and then press CTRL+N to create a new line to link the ISR report concept category to a main account.

  6. In the 主科目 field, select the main account to be linked with the ISR report concept category. The main account name is updated in the 科目名称 field.

  7. In the 借/贷指标 field, select the account type indicator:

    • 两者都 – The main account is both a debit and credit account.

    • 借方 – The main account is a debit account.

    • 贷方 – The main account is a credit account.

  8. Click 链接主科目 to view all available main accounts. You can indicate which main account to link to the concept category.

  9. Click 全部链接 to link all the main accounts to the ISR concept category.

  10. Close the forms to save your changes.

Define the ISR annual rate

Use the ISR 比率表 form to set up annual rates to generate the ISR reports.

  1. 单击 总帐 >设置 >销售税 >外部 >ISR 报表设置。

  2. Select an ISR report concept category, and then click ISR 比率表 to open the ISR 比率表 form.

  3. Press CTRL+N to create a new ISR annual rate.

  4. In the 年 field, enter the fiscal year for which the ISR rate is to be applied.

  5. In the 最小金额 and 最大金额 fields, enter the lower limit and upper limit for the ISR calculation.

  6. In the 月 field, enter the month of the fiscal year for which the ISR rate is to be applied.

  7. In the 固定金额 field, enter the fixed amount for the ISR rate.

  8. In the 比率百分比 field, enter the ISR rate percentage.

  9. Close the forms to save your changes.

Generate the ISR report

Use the ISR 报表 form to generate the ISR provisional payment report.

  1. 单击 总帐 >报表 >外部 >ISR 报表。

  2. In the 月 field, enter the month for the ISR report.

  3. In the 年 field, enter the year for the ISR report.

  4. In the 利用率 field, enter the utility ratio amount for the ISR calculation.

  5. In the 报表类型 field, select the type of ISR report:

    • 明细 – Generates a detailed report with ledger transactions for each ISR report concept and main account.

    • 汇总 – Generates the ISR report with a summary of ISR provisional payments.

  6. Click OK to generate the ISR report.

请参阅

(MEX) Define tax registration numbers for a company and a vendor account