¿Qué es el IVA? | Definición, trabajo, tipos, ventajas y desventajas

Definición de IVA

Los impuestos son una de las fuentes más antiguas y predominantes de generación de ingresos para los gobiernos de todo el mundo. Sin impuestos, es casi imposible para los gobiernos cubrir sus gastos administrativos diarios.

Por consiguiente, los gobiernos de todo el mundo recaudan dos tipos de impuestos – impuestos directos e impuestos indirectos.

IVA, forma abreviada para el Impuesto al Valor Agregado es una forma de impuesto indirecto o impuesto al consumo que se aplica a los servicios y bienes por el valor que se les atribuye en cada etapa de producción o distribución cadena, comenzando desde la adquisición de materias primas hasta el punto de la venta final a los consumidores.

El monto del IVA que un consumidor debe pagar es solo por el costo del producto final y no por las materias primas utilizadas en él. Esto se debe a que los fabricantes ya han pagado el IVA por el costo de las materias primas.

¿Cómo funciona el IVA?

Se cobra un IVA sobre el margen bruto (ventas netas menos el costo de los bienes vendidos ) en cada etapa de la cadena de producción y distribución de un producto. Tiene dos componentes:

  1. IVA de salida: un distribuidor le cobra al cliente un minorista o un mayorista o un fabricante inscrito bajo el IVA. El registro bajo IVA es imprescindible para un distribuidor que realiza ventas más que el límite prescrito. Una vez que se inscribe un distribuidor, se aplicará el IVA a todas las ventas imponibles que realice el distribuidor.
  2. IVA de entrada: se cobra al distribuidor por comprar materias primas o al por mayor y bienes de capital como equipos y maquinaria. Sin embargo, se puede reclamar un crédito por este impuesto cobrado en la mayoría de las compras relacionadas con negocios – si el distribuidor en cuestión está inscrito bajo el IVA.
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Cálculo del IVA

El monto del IVA a pagar al gobierno por un distribuidor es igual al impuesto recaudado por él de los clientes sobre las ventas que realizó ( impuesto de salida ) menos el impuesto pagado por él por compras relacionadas con negocios – ( impuesto a la entrada ).

En resumen, IVA = Impuesto a la producción – Impuesto a la entrada.

Ejemplo

Un minorista gasta $ 10 a una tasa de IVA del 10% en una compra de bienes que cuestan $ 100. Vende esos bienes por $ 150 y adquiere $ 15 como impuesto ( a una tasa del 10% de IVA ).

El monto del IVA que pagará al gobierno ascenderá a $ 5 ( $ 15 – $ 10 ) como ya ha pagado $ 10 al mayorista mientras compra los productos vendidos.

Ventajas del IVA

Más de 160 países del mundo emplean el sistema de impuestos de valor agregado -. Además de eso, los bloques regionales como la Unión Europea son uno de sus suscriptores importantes. Estos hechos explican cuán popular es el IVA como sistema tributario, y eso sin duda no está exento de ninguna razón.

Las siguientes son algunas de las ventajas significativas del IVA.

  1. Previene la doble imposición: a diferencia del impuesto sobre las ventas que se aplica a cada venta, el IVA se cobra sobre el valor agregado a un producto en cada cadena de distribución de producción -. En consecuencia, evita un impuesto sobre los impuestos.
  2. Más cómodo de rastrear: a medida que se cobra el IVA en cada fase de producción y distribución, la cantidad precisa de impuestos se puede calcular y recaudar rápidamente.
  3. Dificulta la evasión fiscal: dado que el IVA tiene en cuenta cada fase de la cadena de suministro, cualquier intento de evadir impuestos no tendrá éxito.
  4. Actúa como un incentivo para ser más productivo: según el sistema del IVA, los consumidores no necesitan pagar más impuestos por ganar más. Por lo tanto, tienen la opción de ahorrar su dinero ganado con esfuerzo -. En consecuencia, se motivan para trabajar más y ganar un salario más alto.
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Desventajas del IVA

A pesar de su uso generalizado, el sistema del IVA no está exento de desventajas. En realidad, su implementación en varios países ha generado una cantidad considerable de controversias desde su inicio en la década de 1980.

  1. Genera un mayor costo comercial: según el IVA, los dueños de negocios deben mantener una cuenta del impuesto que se recaudará en cada venta. Esta tarea de contabilidad sirve como una carga adicional para ellos, especialmente cuando se trata de transacciones internacionales.
  2. Evasión fiscal por pequeños minoristas: cualquier sistema tributario requiere el apoyo de las masas para tener éxito. Según el sistema del IVA, la evasión fiscal puede continuar persistiendo si las pequeñas empresas alientan a sus clientes a no recibir el recibo a cambio de bienes y servicios a bajo precio.
  3. No apto para un sistema federal de gobierno: en un sistema federal, un sistema de impuestos de valor agregado – puede generar conflictos entre los gobiernos federal y provincial sobre los impuestos.
  4. Sobrecarga a los consumidores de bajos ingresos -: Teóricamente, se supone que el IVA reduce la carga de los impuestos al extenderlo por toda la cadena de suministro. Sin embargo, la realidad es completamente diferente. En la práctica, el IVA aumenta el costo de un producto o servicio, que luego se transfiere a los consumidores. En consecuencia, los consumidores, especialmente aquellos que pertenecen a grupos de ingresos bajos -, sienten la carga de dicho aumento de precios.

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  170. The other day, while I was at work, my sister stole my iPad and tested to see if it can survive a forty foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views. I know this is totally off topic but I had to share it with someone!

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  182. First of all I want to say superb blog! I had a quick question that I’d like to ask if you do not mind. I was curious to know how you center yourself and clear your mind before writing. I’ve had difficulty clearing my thoughts in getting my thoughts out. I do take pleasure in writing however it just seems like the first 10 to 15 minutes are generally wasted just trying to figure out how to begin. Any recommendations or tips? Many thanks!

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  183. Today, while I was at work, my cousin stole my iphone and tested to see if it can survive a 40 foot drop, just so she can be a youtube sensation. My iPad is now broken and she has 83 views. I know this is completely off topic but I had to share it with someone!

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  184. I do agree with all of the ideas you have introduced to your post. They’re really convincing and will definitely work. Nonetheless, the posts are very quick for beginners. Could you please extend them a little from next time? Thanks for the post.

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  185. This design is spectacular! You most certainly know how to keep a reader amused. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Great job. I really loved what you had to say, and more than that, how you presented it. Too cool!

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  186. This is the right webpage for anyone who would like to understand this topic. You know a whole lot its almost tough to argue with you (not that I actually will need to…HaHa). You definitely put a brand new spin on a topic that has been written about for decades. Excellent stuff, just wonderful!

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  187. Whats up very cool web site!! Man .. Excellent .. Amazing .. I’ll bookmark your site and take the feeds also? I’m satisfied to find a lot of helpful information right here in the publish, we want develop more strategies on this regard, thanks for sharing. . . . . .

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  188. I’ve been surfing on-line more than 3 hours as of late, yet I never discovered any interesting article like yours. It’s lovely worth enough for me. In my view, if all webmasters and bloggers made excellent content as you probably did, the internet shall be a lot more helpful than ever before.

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  189. It’s a shame you don’t have a donate button! I’d most certainly donate to this excellent blog! I suppose for now i’ll settle for book-marking and adding your RSS feed to my Google account. I look forward to new updates and will share this site with my Facebook group. Chat soon!

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  190. Hi there just wanted to give you a brief heads up and let you know a few of the pictures aren’t loading properly. I’m not sure why but I think its a linking issue. I’ve tried it in two different browsers and both show the same outcome.

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  191. I was wondering if you ever considered changing the structure of your website? Its very well written; I love what youve got to say. But maybe you could a little more in the way of content so people could connect with it better. Youve got an awful lot of text for only having 1 or 2 pictures. Maybe you could space it out better?

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  192. Woah! I’m really enjoying the template/theme of this blog. It’s simple, yet effective. A lot of times it’s tough to get that «perfect balance» between usability and visual appearance. I must say that you’ve done a fantastic job with this. Additionally, the blog loads super quick for me on Chrome. Excellent Blog!

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  193. Hi there would you mind sharing which blog platform you’re working with? I’m going to start my own blog in the near future but I’m having a tough time deciding between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design seems different then most blogs and I’m looking for something unique. P.S Apologies for being off-topic but I had to ask!

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  194. This is the perfect web site for anybody who wants to understand this topic. You know so much its almost tough to argue with you (not that I personally would want to…HaHa). You definitely put a fresh spin on a topic that has been written about for ages. Excellent stuff, just wonderful!

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  195. Just desire to say your article is as astounding. The clearness in your post is just cool and i can assume you’re an expert on this subject. Well with your permission let me to grab your feed to keep updated with forthcoming post. Thanks a million and please keep up the gratifying work.

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