Activities of the primary sector and their relationship to the integration of the Regime of Agricultural, Livestock, Forestry and Fisheries Activities (AGAPES)
El crecimiento del sector primario se considera delas más dinámicas e importantes en México, es fuente principal de los recursos naturales y por ende base de la sociedad, base en diversos sectores económicos, por lo cual es primordial buscar su sustentabilidad y desarrollo. La finalidad de este trabajo es contribuir con la facilitación en el cumplimiento de las obligaciones fiscales a los cuales están sujetos los AGAPES, analizar las diversas facilidades administrativas y beneficios fiscales aplicables al sector.
Se desarrolla una investigación descriptiva en la cual se analizan aspectos cualitativos, realizando una revisión detallada de la legislación aplicable a al régimen, posteriormente se realiza una identificación de los montos cuantificables a los cuales se pueden ser sujetos como contribuyentes bajo algún esquema aplicable del sector primario. Cabe destacar que se muestran las posibles formas de tributar bajo el régimen de AGAPES; señalando las facilidades administrativas y beneficios fiscales a las cuales se puede estar sujeto, tales disposiciones favorecen el cumplimiento de las obligaciones fiscales.
Activities of the primary sector and their relationship to the integration of the Regime of Agricultural, Livestock, Forestry and Fisheries Activities (AGAPES)
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DOI: 10.22533/at.ed.9733102313078
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Palavras-chave: AGAPES, beneficios fiscales, contribuciones, sector primario
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Keywords: AGAPES, tax benefits, contributions, primary sector.
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Abstract:
The growth of the primary sector is considered one of the most dynamic and important in Mexico, it is the main source of natural resources and therefore the basis of society, the basis of various economic sectors, for which it is essential to seek its sustainability and development. The purpose of this work is to contribute to facilitating compliance with tax obligations to which AGAPES are subject, to analyze the various administrative facilities and tax benefits applicable to the sector.
A descriptive investigation is carried out in which qualitative aspects are analyzed, carrying out a detailed review of the legislation applicable to the regime, later an identification of the quantifiable amounts to which they can be subject as taxpayers under any applicable scheme of the primary sector is carried out. It must be noted that the possible ways of paying taxes under the AGAPES regime are shown; indicating the administrative facilities and tax benefits to which one may be subject, such provisions favor compliance with tax obligations.
- Rodrigo González Ramírez
- Guadalupe Ortiz Huerta
- Dulce María Martínez Angeles
- Sagrario Alejandre Apolinar
