{"id":5440,"date":"2017-02-17T00:52:23","date_gmt":"2017-02-16T23:52:23","guid":{"rendered":"http:\/\/serveiseducatius.xtec.cat\/tarragones\/?p=5440"},"modified":"2019-04-30T10:34:54","modified_gmt":"2019-04-30T08:34:54","slug":"gjuan","status":"publish","type":"post","link":"https:\/\/serveiseducatius.xtec.cat\/tarragones\/dinamitzacio\/trics\/gjuan\/","title":{"rendered":"Vols ser empresari? Atent!"},"content":{"rendered":"<p><strong><span style=\"color: #808080;\"><em><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-6526\" src=\"http:\/\/serveiseducatius.xtec.cat\/tarragones\/wp-content\/uploads\/usu549\/2017\/02\/Puigcerver-Guillem-Juan-Garcia.jpg\" alt=\"Puigcerver - Guillem Juan Garcia\" width=\"177\" height=\"236\" \/>T\u00edtol: <\/em><\/span>Vols ser empresari? Atent!<\/strong><br \/>\n<span style=\"color: #808080;\"><em><strong>Autor:<\/strong><\/em><\/span> <strong>Guillem Juan Garcia<\/strong><br \/>\n<span style=\"color: #808080;\"><em><strong>Tutor: <\/strong><\/em><\/span>Eugeni Just<br \/>\n<span style=\"color: #808080;\"><strong><em>Modalitat:<\/em> <\/strong><\/span>Humanitats i Ci\u00e8ncies Socials<br \/>\n<span style=\"color: #808080;\"><em><strong>\u00c0rea curricular: <\/strong><\/em><\/span>Economia<br \/>\n<span style=\"color: #808080;\"><em><strong>Centre:<\/strong><\/em><\/span> C Puigcerver<br \/>\n<em><strong><span style=\"color: #808080;\">Localitat:<\/span> <\/strong><\/em>Reus<\/p>\n<h6><strong>Objectius:<\/strong><\/h6>\n<p style=\"text-align: justify;\">L\u2019objectiu principal del meu treball \u00e9s entendre el funcionament general dels tres impostos principals: IRPF,IVA i IS. Tamb\u00e9 ho \u00e9s avaluar qu\u00e8 passa quan no compleixes la normativa particular establerta per cada impost. El tercer objectiu \u00e9s inspeccionar una mica algun m\u00e8tode per aconseguir pagar menys.<\/p>\n<h6 style=\"text-align: justify;\"><strong>Hip\u00f2tesis:<\/strong><\/h6>\n<p style=\"text-align: justify;\">Hi ha alguna manera legal per pagar menys impostos?<\/p>\n<h6 style=\"text-align: justify;\"><strong>El proc\u00e9s:<\/strong><\/h6>\n<p style=\"text-align: justify;\">Aquest treball de recerca m\u2019ha resultat molt enriquidor, sobretot degut a la recerca que he hagut de fer per aconseguir el meu resultat. Vaig comen\u00e7ar comprant-me els manuals particulars de cada impost. Cal remarcar que tot el treball est\u00e0 fet amb la normativa del 2015, perqu\u00e8 quan vaig comen\u00e7ar a fer el treball els llibres de 2016 encara no havien sortit.<\/p>\n<p style=\"text-align: justify;\">A partir d\u2019aquest punt, vaig comen\u00e7a parlant de la Llei General Tribut\u00e0ria, que estableix tota una s\u00e8rie de drets i obligacions que cada normativa particular ha de complir. A continuaci\u00f3 vaig redactar les normatives particulars de cada impost, tot seguint el que els llibres havien establert. Una vegada aix\u00f2 ja estava enllestit vaig parlar del delicte fiscal, establint-ne aix\u00ed els l\u00edmits de la legalitat i explicant els tipus de penalitats.<\/p>\n<p style=\"text-align: justify;\">A partir d\u2019aqu\u00ed vaig comen\u00e7ar la part pr\u00e0ctica, on tracto les deduccions i desgravacions en l\u2019IRPF, de la tributaci\u00f3, les factures i les importacions i exportacions en el cas de l\u2019IVA, i de la liquidaci\u00f3 i les amortitzacions en el cas de l\u2019Impost de Societats.<\/p>\n<p style=\"text-align: justify;\">Per acabar el treball vaig agafar tres not\u00edcies que a parer personal em van semblar importants i les vaig comentar.<\/p>\n<h6 style=\"text-align: justify;\"><strong>Conclusions:<\/strong><\/h6>\n<p style=\"text-align: justify;\">Aquest treball m\u2019ha servit molt com a pr\u00e0ctica personal per aprendre a focalitzar i reduir objectius i a concretar suficientment com per ser capa\u00e7 d\u2019aconseguir el que em proposo en el temps que tinc, enlloc de voler fer moltes coses diferents i al final no poder acabar-les totes o fer-les malament. Aix\u00ed que poc a poc he anat millorant en aquest aspecte, fins a arribar a uns objectius dels quals n\u2019estic for\u00e7a satisfet, tot i saber que t\u00e9 moltes coses a millorar. Per exemple, en podria millorar la quantitat d\u2019exemples de cada impost a analitzar o m\u2019hagu\u00e9s pogut allargar en el tema d\u2019exempcions i reduccions, per poder aconseguir aix\u00ed un an\u00e0lisi una mica m\u00e9s significatiu, ja que l\u2019actual es limita als que jo he considerat m\u00e9s importants i m\u00e9s comuns. Per altra banda, hagu\u00e9s pogut ampliar tot el tema del delicte fiscal, ja que en el m\u00f3n en el que vivim hi puc trobar molts exemples que haurien enriquit potser una mica m\u00e9s la explicaci\u00f3.<\/p>\n<p style=\"text-align: justify;\">Encara que tot aix\u00f2 no hagi estat possible, considero que m\u2019ha quedat un treball del qual n\u2019estic for\u00e7a satisfet, ja que compleix amb els objectius inicials.<\/p>\n<p><iframe loading=\"lazy\" style=\"border: 1px solid #CCC; border-width: 1px; margin-bottom: 5px; max-width: 100%;\" src=\"\/\/www.slideshare.net\/slideshow\/embed_code\/key\/a3CTo8v9elweh0\" width=\"595\" height=\"485\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" allowfullscreen=\"allowfullscreen\"> <\/iframe><\/p>\n<h6><strong>Bibliografia:<\/strong><\/h6>\n<ul>\n<li>Manual pr\u00e0ctic de la Renda 2015- Ag\u00e8ncia Tribut\u00e0ria<\/li>\n<li>Manual pr\u00e1ctico Impuesto Sobre el Valor A\u00f1adido 2016 &#8211; Ag\u00e8ncia Tribut\u00e0ria<\/li>\n<li>Manual pr\u00e0ctic Impost de Societats 2015 &#8211; Ag\u00e8ncia Tribut\u00e0ria<\/li>\n<li><a href=\"http:\/\/etributs.gencat.cat\/ca\/tributs\/impost_sobre_les_estades_en_establiments_turistics\/obligats_tributaris\/#FW_bloc_386a6780-bb28-11e3-8e8d-ab987e22412f_1\">http:\/\/etributs.gencat.cat\/ca\/tributs\/impost_sobre_les_estades_en_establiments_turistics\/obliga<\/a> [25\/11\/16]<\/li>\n<li><a href=\"http:\/\/etributs.gencat.cat\/ca\/tributs\/impost_sobre_les_estades_en_establiments_turistics\/obligats_tributaris\/#FW_bloc_386a6780-bb28-11e3-8e8d-ab987e22412f_1\">ts_tributaris\/#FW_bloc_386a6780-bb28-11e3-8e8d-ab987e22412f_1<\/a> [25\/11\/16]<\/li>\n<li><a href=\"http:\/\/abogadomartin.es\/fraude-fiscal-delito-fiscal\/delito-fiscal-basico\/\">http:\/\/abogadomartin.es\/fraude-fiscal-delito-fiscal\/delito-fiscal-basico\/<\/a> [29\/11\/16]<\/li>\n<li><a href=\"http:\/\/catarina.udlap.mx\/u_dl_a\/tales\/documentos\/lfis\/granillo_f_e\/capitulo3.pdf\">http:\/\/catarina.udlap.mx\/u_dl_a\/tales\/documentos\/lfis\/granillo_f_e\/capitulo3.pdf<\/a> [29\/11\/16]<\/li>\n<li><a href=\"http:\/\/noticias.juridicas.com\/base_datos\/Penal\/lo10-1995.l2t14.html\">http:\/\/noticias.juridicas.com\/base_datos\/Penal\/lo10-1995.l2t14.html<\/a> [05\/12\/16]<\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\">https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186<\/a> [15\/12\/16]<\/li>\n<li><a href=\"http:\/\/www.minhafp.gob.es\/esES\/Areas%20Tematicas\/Impuestos\/Consejo%20Defensa%20Contribuyente\/Paginas\/Catalogo%20derechos%20contribuyente.aspx\">http:\/\/www.minhafp.gob.es\/esES\/Areas%20Tematicas\/Impuestos\/Consejo%20Defensa%20Contribuyente\/Paginas\/Catalogo%20derechos%20contribuyente.aspx<\/a> [15\/12\/16]<\/li>\n<li><a href=\"https:\/\/www.tributasenasturias.es\/stpa\/Ciudadanos+y+Empresas\/Informacion+Tributaria\/Derechos+y+Obligaciones+del+Contribuyente\">https:\/\/www.tributasenasturias.es\/stpa\/Ciudadanos+y+Empresas\/Informacion+Tributaria\/Derechos+y+Obligaciones+del+Contribuyente<\/a> [15\/12\/16]<\/li>\n<li><a href=\"http:\/\/desarrollo-profesional.universia.es\/emprendedores\/obligaciones-empresario\/impuestos\/irpf\/\">http:\/\/desarrollo-profesional.universia.es\/emprendedores\/obligaciones-empresario\/impuestos\/irpf\/<\/a> [26\/12\/16]<\/li>\n<li><a href=\"https:\/\/blog.bankinter.com\/economia\/-\/noticia\/2016\/3\/31\/rentas-exentas-irpf\">https:\/\/blog.bankinter.com\/economia\/-\/noticia\/2016\/3\/31\/rentas-exentas-irpf#<\/a> [02\/01\/17]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>C Puigcerver<\/p>\n","protected":false},"author":1,"featured_media":4174,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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