TABLAS
PARA EL CÁLCULO DEL ISR ANUAL DEL EJERCICIO 2002
(ESTIMADAS)
TABLA PARA EL CÁLCULO DEL IMPUESTO ANUAL DEL ARTÍCULO 177 DE LA LISR
| LIMITE INFERIOR | LIMITE SUPERIOR | CUOTA FIJA | % SOBRE EXCEDENTE |
|---|---|---|---|
|
0.01
|
5,211.78
|
0.00
|
3.00
|
|
5,211.79
|
44,235.72
|
156.30
|
10.00
|
|
44,235.73
|
77,740.26
|
4,058.70
|
17.00
|
|
77,740.27
|
90,369.66
|
9,754.62
|
25.00
|
|
90,369.67
|
108,197.16
|
12,911.94
|
32.00
|
|
108,197.17
|
218,218.08
|
18,616.68
|
33.00
|
|
218,218.09
|
636,169.68
|
54,923.58
|
34.00
|
|
636,169.69
|
En adelante
|
197,026.98
|
35.00
|
TABLA PARA CÁLCULO DEL SUBSIDIO ACREDITABLE ANUAL DEL ARTÍCULO 178 LISR
| LIMITE INFERIOR | LIMITE SUPERIOR | CUOTA FIJA | % DE SUBSIDIO |
|---|---|---|---|
|
0.01
|
5,211.78
|
0.00
|
50.00
|
|
5,211.79
|
44,235.72
|
78.18
|
50.00
|
|
44,235.73
|
77,740.26
|
2,029.44
|
50.00
|
|
77,740.27
|
90,369.66
|
4,876.92
|
50.00
|
|
90,369.67
|
108,197.16
|
6,456.00
|
50.00
|
|
108,197.17
|
218,218.08
|
9,308.22
|
40.00
|
|
218,218.09
|
343,941.72
|
23,831.22
|
30.00
|
|
343,941.73
|
En adelante
|
36,654.96
|
0.00
|
CRÉDITO AL SALARIO ANUAL ARTÍCULO 116 LISR
| PARA INGRESOS DE $ | HASTA INGRESOS DE $ | CAS ANUAL |
|---|---|---|
|
0.01
|
18,585.12
|
4,276.20
|
|
18,585.13
|
27,365.46
|
4,274.34
|
|
27,365.47
|
27,877.08
|
4,274.34
|
|
27,877.09
|
36,486.54
|
4,272.06
|
|
36,486.55
|
37,169.76
|
4,126.56
|
|
37,169.77
|
39,771.90
|
4,018.20
|
|
39,771.91
|
46,712.46
|
4,018.20
|
|
46,712.47
|
49,559.88
|
3,721.68
|
|
49,559.89
|
56,055.30
|
3,413.16
|
|
56,055.31
|
65,398.08
|
3,095.46
|
|
65,398.09
|
74,740.44
|
2,663.76
|
|
74,740.45
|
77,560.74
|
2,286.24
|
|
77,560.75
|
En adelante
|
1,867.98
|