TABLAS DECENALES VIGENTES EN EL 2° SEMESTRE DE 2002
TABLA PARA EL CÁLCULO DEL IMPUESTO DECENAL DEL ARTÍCULO 113 LISR
|
LIMITE INFERIOR
|
LIMITE SUPERIOR
|
CUOTA FIJA
|
% SOBRE EXCEDENTE
|
|---|---|---|---|
|
0.01
|
144.50
|
0.00
|
3.00
|
|
144.51
|
1,226.20
|
4.30
|
10.00
|
|
1,226.21
|
2,155.00
|
112.50
|
17.00
|
|
2,155.01
|
2,505.00
|
270.40
|
25.00
|
|
2,505.01
|
2,999.20
|
357.90
|
32.00
|
|
2,999.21
|
6,049.00
|
516.10
|
33.00
|
|
6,049.01
|
17,634.60
|
1,522.50
|
34.00
|
|
17,634.61
|
En adelante
|
5,461.60
|
35.00
|
TABLA PARA CÁLCULO DEL SUBSIDIO ACREDITABLE DECENAL DEL ARTÍCULO 114 LISR
| LIMITE INFERIOR | LIMITE SUPERIOR | CUOTA FIJA | % DE SUBSIDIO |
|---|---|---|---|
|
0.01
|
144.50
|
0.00
|
50.00
|
|
144.51
|
1,226.20
|
2.20
|
50.00
|
|
1,226.21
|
2,155.00
|
56.30
|
50.00
|
|
2,155.01
|
2,505.00
|
135.20
|
50.00
|
|
2,505.01
|
2,999.20
|
179.00
|
50.00
|
|
2,999.21
|
6,049.00
|
258.00
|
40.00
|
|
6,049.01
|
9,534.00
|
660.60
|
30.00
|
|
9,534.01
|
En adelante
|
1,016.10
|
0.00
|
CRÉDITO AL SALARIO DECENAL ARTÍCULO 115 LISR
| PARA INGRESOS DE $ | HASTA INGRESOS DE $ | CAS MENSUAL |
|---|---|---|
|
0.01
|
515.20
|
118.50
|
|
515.21
|
758.60
|
118.50
|
|
758.61
|
772.80
|
118.50
|
|
772.81
|
1,011.40
|
118.40
|
|
1,011.41
|
1,030.30
|
114.40
|
|
1,030.31
|
1,102.50
|
111.40
|
|
1,102.51
|
1,294.90
|
111.40
|
|
1,294.91
|
1,373.80
|
103.20
|
|
1,373.81
|
1,553.80
|
94.60
|
|
1,553.81
|
1,812.80
|
85.80
|
|
1,812.81
|
2,071.80
|
73.80
|
|
2,071.81
|
2,150.00
|
63.40
|
|
2,150.01
|
En adelante
|
51.80
|