Entre los tributos más importantes del sistema fiscal mexicano se encuentra el impuesto sobre la renta (ISR), el cual, por lo general, grava la renta (utilidades) de las personas físicas y morales.

Por lo anterior hemos elaborado la presente obra denominada Estudio del impuesto sobre la renta. Personas físicas. Su principal objetivo es presentar a los lectores un extenso análisis de las disposiciones fiscales relacionadas con dicho gravamen mediante el marco teórico de cada tema y la resolución de diversos casos prácticos.

El lector encontrará en esta obra, entre otros, los siguientes temas relativos a los ingresos percibidos por las personas físicas:

1. Cálculo de la retención de ISR que los empleadores deben efectuar a los que perciben salarios y conceptos asimilados a estos (se incluye la retención por la percepción de ingresos por indemnizaciones, aguinaldo, PTU y otros).

2. Determinación de la base del impuesto; cálculo de los pagos provisionales, renta gravable y el importe de la PTU, así como el tratamiento de las pérdidas fiscales, en relación con las personas físicas que desarrollan actividades empresariales y profesionales.

3. Cálculo de la base del impuesto, determinación de los pagos bimestrales provisionales (cuando se opta por calcularlos mediante la aplicación de un coeficiente de utilidad) y definitivos del ISR, así como de la renta gravable y el importe de la PTU de los contribuyentes del régimen de incorporación fiscal.

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

5. Determinación de la base del impuesto y, en su caso, de los pagos provisionales cuando se perciben ingresos por adquisición de bienes, enajenación de bienes muebles e inmuebles, dividendos, intereses y otros ingresos.

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

La obra se encuentra actualizada, entre otros, con los ordenamientos fiscales.

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