TABLAS DECENALES VIGENTES EN EL 1° SEMESTRE DE 2003
TABLA PARA EL CÁLCULO DEL IMPUESTO DECENAL DEL ARTÍCULO 113 LISR
|
LIMITE INFERIOR
|
LIMITE SUPERIOR
|
CUOTA FIJA
|
% SOBRE EXCEDENTE
|
|---|---|---|---|
|
0.01
|
141.30
|
0.00
|
3.00
|
|
141.31
|
1,199.00
|
4.20
|
10.00
|
|
1,199.01
|
2,107.10
|
110.00
|
17.00
|
|
2,107.11
|
2,449.40
|
264.40
|
25.00
|
|
2,449.41
|
2,932.60
|
350.00
|
32.00
|
|
2,932.61
|
5,914.70
|
504.60
|
33.00
|
|
5,914.71
|
17,243.20
|
1,488.70
|
34.00
|
TABLA PARA CÁLCULO DEL SUBSIDIO ACREDITABLE DECENAL DEL ARTÍCULO 114 LISR
| LIMITE INFERIOR | LIMITE SUPERIOR | CUOTA FIJA | % DE SUBSIDIO |
|---|---|---|---|
|
0.01
|
141.30
|
0.00
|
50.00
|
|
141.31
|
1,199.00
|
2.10
|
50.00
|
|
1,199.01
|
2,107.10
|
55.00
|
50.00
|
|
2,107.11
|
2,449.40
|
132.20
|
50.00
|
|
2,449.41
|
2,932.60
|
175.00
|
50.00
|
|
2,932.61
|
5,914.70
|
252.30
|
40.00
|
|
5,914.71
|
9,322.40
|
645.90
|
30.00
|
|
9,322.41
|
En adelante
|
993.50
|
0.00
|
CRÉDITO AL
SALARIO DECENAL ARTÍCULO 115 LISR
| PARA INGRESOS DE $ | HASTA INGRESOS DE $ | CAS MENSUAL |
|---|---|---|
|
0.01
|
503.70
|
115.90
|
|
503.71
|
741.70
|
115.90
|
|
741.71
|
755.60
|
115.90
|
|
755.61
|
989.00
|
115.80
|
|
989.01
|
1,007.50
|
111.80
|
|
1,007.51
|
1,078.00
|
108.90
|
|
1,078.01
|
1,266.10
|
108.90
|
|
1,266.11
|
1,343.30
|
100.90
|
|
1,343.31
|
1,519.40
|
92.50
|
|
1,519.41
|
1,772.60
|
83.90
|
|
1,772.61
|
2,025.80
|
72.20
|
|
2,025.81
|
2,102.30
|
62.00
|
|
2,102.31
|
En adelante
|
50.60
|