Manual de capacitación jurídico-fiscal para las pequeñas y medianas empresas que desean realizar el proceso de incubación en una incubadora de negocios en Aguascalientes

Abstract

Resumen

El objetivo del presente trabajo es brindarle al emprendedor que se encuentra realizando un plan de negocios en una Incubadora, un manual que le permita conocer e identificar las obligaciones y características en materia jurídico-fiscal de los diferentes regímenes, con el propósito de que elija el más adecuado a su proyecto.

El trabajo cuenta con tres capítulos, el primero tuvo la finalidad de diagnosticar el caso práctico, identificando las necesidades y el beneficio que traería el realizar un manual jurídico-fiscal. En el capítulo II se analizan las necesidades de las Pequeñas y Medianas Empresas, su funcionalidad, causas de fracaso, permanencia en el mercado y su relación en materia jurídico-fiscal, a nivel Nacional y Estatal. En el último capítulo se encuentra el manual, el cual cuenta con varios cuadros comparativos de los distintos regímenes fiscales para la mayor comprensión del emprendedor; además de dar a conocer las ventajas y desventajas de cada uno, brindándole al emprendedor un panorama más amplio de las obligaciones que contraerá al emprender su proyecto, con el objetivo de que éstas sean cumplidas en tiempo y forma.

PALABRAS CLAVE: Pequeñas y Medianas Empresas, manual, jurídico-fiscal, emprendedores

Abstract

The aim of this study is to bring to the entreprenurial that is actually working on a business plan at a business incubator, a manual that makes him/her able to know, identify obligations and features in legal and tax matters of all different regimes, so will choose the most appropiate for his/her proyect. This study has Three chapters, first one’s goal is to diagnose the case study, getting to know needs and benefits that make a legal-tax manual would bring. In chapter two we analize the SMEs’s (Small and medium enterprises) needs, its functionality, fail causes, stay in market and it’s relation with legal-tax matters, nacionally and statewide. And in last chapter we can find the manual, wich has several comparative tables of all kinds of tax regimes in order to the entreprenurial understands better; also for him/her to know and vantages and disadvantages for each one, giving to the entreprenurial a wider panoram of obligations that will bring launch his proyect, in order that they are met in a timely manner.

KEY WORDS: SMEs’s, manual, legal-tax, entreprenurial.

Abstract

The aim of this study is to bring to the entreprenurial that is actually working on a business plan at a business incubator, a manual that makes him/her able to know, identify obligations and features in legal and tax matters of all different regimes, so will choose the most appropiate for his/her proyect. This study has Three chapters, first one’s goal is to diagnose the case study, getting to know needs and benefits that make a legal-tax manual would bring. In chapter two we analize the SMEs’s (Small and medium enterprises) needs, its functionality, fail causes, stay in market and it’s relation with legal-tax matters, nacionally and statewide. And in last chapter we can find the manual, wich has several comparative tables of all kinds of tax regimes in order to the entreprenurial understands better; also for him/her to know and vantages and disadvantages for each one, giving to the entreprenurial a wider panoram of obligations that will bring launch his proyect, in order that they are met in a timely manner.

KEY WORDS: SMEs’s, manual, legal-tax, entreprenurial.