Principales Cambios de la Reforma Fiscal 2010
| Páginas | 28-33 |
(KPCNOGPVG FGURWÃU FGN CEQUVWODTCFQ CLGVTGQ RQNÈVK
EQGN RCUCFQ FGPQXKGODTG FGNRTGUGPVG NCE¶OCTC
FG 5GPCFQTGU GPXKÎ GN 2CSWGVG 'EQPÎOKEQ FGN
CN2QFGT GLGEWVKXQRCTCUW RWDNKECEKÎPGP GN&1( RQT
NQSWGSWK\¶UEWCPFQWUVGFUGGPEWGPVTG NG[GPFQGUVG
CTVÈEWNQ NCU TGHQTOCU JC[CP UKFQ RWDNKECFCU # EQPVK
PWCEKÎPNGRTGUGPVCOQUWPTGUWOGPFG NQURTKPEKRCNGU
ECODKQUFGNC4GHQTOC(KUECNGPFQPFGFGUCHQT
VWPCFCOGPVGNQU EQPVTKDW[GPVGU ECWVKXQUUQP NQUO¶U
CHGEVCFQURQTNCUOGFKFCUCFQRVCFCU
x 2CTCNQUGLGTEKEKQUſUECNGUFG[UG
CRNKECT¶NCVCUCFGN
x 2CTCGN GLGTEKEKQſUECN UG CRNKECT¶NC VCUCFGN
x # RCTVKT FGN GLGTEKEKQ ſUECN UG TGITGUCT¶ C NC
VCUCCEVWCNFGN
&WTCPVGNQUGLGTEKEKQUſUECNGUFGC UGCLWU
VCPNCUVCUCUOCTIKPCNGUFGNQUÕNVKOQUEKPEQVTCOQUFG
NCVCTKHC FGN+54 RCTCNCURGTUQPCU HÈUKECUGP WPCRTQ
RQTEKÎPFGEQPQDLGVQFGWDKECTNCVCUCOCTIKPCN
O¶ZKOCGP&KEJQCLWUVGKORCEVCT¶NCECTICſUECN
FGNCURGTUQPCUHÈUKECUSWGQDVKGPGPKPITGUQUOC[QTGU
COGPUWCNGU
#UKOKUOQ RCTC GN GLGTEKEKQ ſUECN FG NCU VCUCU
OCTIKPCNGU KPETGOGPVCFCU FKUOKPWKT¶P RTQRQTEKQPCN
OGPVG GP RQT EKGPVQ TGURGEVQ C NCU XKIGPVGU GP
SWGFCPFQ NC VCUCO¶ZKOC GP RQT EKGPVQ[ C
RCTVKTFGNGLGTEKEKQ ſUECNFGNCU VCUCUOCTIKPCNGU
TGITGUCPCUW PKXGNCEVWCNWDKECPFQ NCOCTIKPCNO¶ZK
OCGP
2QTNQCPVGTKQT UGFGDGT¶P FGEQPUKFGTCTNCU VCTKHCUUK
IWKGPVGU
C2CTCNQUGLGTEKEKQUſUECNGUFG[
6CTKHC#46.+54
.ÈOKVG
KPHGTKQT
.ÈOKVG
UWRGTKQT
%WQVC
ſLC
2QTEKGPVQ
RCTCCRNKECTUG
UQDTGGN
GZEGFGPVGFGN
NÈOKVGKPHGTKQT
'PCFGNCPVG
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