{"id":73346,"date":"2016-07-18T13:40:43","date_gmt":"2016-07-18T16:40:43","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/ley-pyme-principales-puntos\/"},"modified":"2016-07-18T13:40:43","modified_gmt":"2016-07-18T16:40:43","slug":"ley-pyme-principales-puntos","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/ley-pyme-principales-puntos\/","title":{"rendered":"LEY PYME: PRINCIPALES PUNTOS"},"content":{"rendered":"

El Senado convirti\u00f3 en ley el proyecto de promoci\u00f3n de las peque\u00f1as y medianas empresas, que cont\u00f3 con respaldo de la oposici\u00f3n tras un minucioso debate.<\/span><\/p>\n

i-Profesional – La iniciativa, que brinda un tratamiento impositivo diferencial a las pyme de acuerdo a las inversiones productivas, fue respaldada no s\u00f3lo por Cambiemos, sino por el Frente Renovador, el bloque Justicialista y el Frente para la Victoria.<\/span><\/p>\n

Puntos principales de la ley<\/span><\/p>\n

1. Eliminaci\u00f3n de Ganancia M\u00ednima Presunta para pyme a partir de 2017.<\/span><\/p>\n

2. Deducci\u00f3n de un 10% de las inversiones del monto impuesto a las Ganancias y tope de ventas del 3% en el caso de las industrias manufactureras mipymes.<\/span><\/p>\n

3. Se establece un r\u00e9gimen especial de fomento a la inversi\u00f3n para las micro, peque\u00f1as y medianas empresas, por sus cr\u00e9ditos fiscales en el IVA con un cupo de 5 mil millones de pesos.<\/span><\/p>\n

4. Las micro y peque\u00f1as empresas podr\u00e1n tomar como pago a cuenta de Ganancias el 100% del impuesto al cheque.<\/span><\/p>\n

5. Las pyme industriales manufactureras medianas podr\u00e1n tomar como pago a cuenta de Ganancias el 50% de lo pagado por impuesto al cheque.<\/span><\/p>\n

6. Las micro y peque\u00f1as empresas tendr\u00e1n 90 d\u00edas para pagar el IVA.<\/span><\/p>\n

7. Se les da estabilidad tributaria a las pyme hasta 2018.<\/span><\/p>\n

8. Se establecen nuevos instrumentos para que las pyme puedan acceder al mercado de capitales: se permite que las SRL puedan emitir obligaciones negociables; se ampl\u00eda el r\u00e9gimen de bonificaci\u00f3n de tasas a entidades no financieras y a pymes que emitan instrumentos de deuda bajo r\u00e9gimen de oferta p\u00fablica; y se instrumenta el pagar\u00e9 burs\u00e1til.<\/span><\/p>\n

9. Se fortalece la red de agencias de desarrollo productivo, incorporando las agencias de desarrollo municipales.<\/span><\/p>\n

10. Se incluye expl\u00edcitamente dentro de los beneficiarios del r\u00e9gimen de bonificaci\u00f3n de tasas a las provincias del Norte argentino comprendidas dentro del Plan Belgrano.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

El Senado convirti\u00f3 en ley el proyecto de promoci\u00f3n de las peque\u00f1as y medianas empresas, que cont\u00f3 con respaldo de la oposici\u00f3n tras un minucioso debate.<\/p>\n","protected":false},"author":2,"featured_media":73547,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-73346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73346","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=73346"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73346\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73346"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73346"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}