ARTÍCULOS ORIGINALES
Beneficios contables y fiscales de los
contribuyentes de negocios plataneros
en México
* Doctor en Gobierno y Administración Pública. Universidad Juárez Autónoma de Tabasco, Villahermosa, México.
E-mail: german.martinez@ujat.mx. ORCID: 0000-0001-6371-448X. Google Scholar: https://scholar.google.com/
citations?user=qbPIXmEAAAAJ&hl=en.
** Magíster en Contaduría. Universidad Juárez Autónoma de Tabasco, Villahermosa, México. E-mail: sergio.chavez@ujat.mx.
ORCID: 0000-0001-7582-3608. Google Scholar: http://scholar.google.com/citations?user=tplDKBMAAAAJ&hl=es.
pp. 61-71
rpe.ceipa.edu.co
 2389-8186
- 2389-8194
Vol. 7, No. 1
Enero-junio de 2020
doi: https://doi.org/10.16967/23898186.628
rg/10.16967/rpe.v5n2a1
GERMÁN MARTÍNEZ PRATS*
SERGIO CHÁVEZ NAVARRO**
ABSTRACT
An important part of the Mexican society is developed mainly around agro
farming activities which represent a high participation in the GDP, thereby allowing the
country to have certain food autonomy and self-suciency. The positive impact of the
primary sector is based on the diverse contributions it makes to factors such as the market,
production and foreign exchange. Over time, and with enough technical advancement,
the activities in this sector define the success of Nations’ economic environment.
This paper aims at describing the tax benefits applicable to taxpayers from the
plantain-growing businesses who are classified in the category of Agricultural, Cattle
Raising, Forestry and Fishing Activities. The study has a qualitative descriptive scope,
detailing the advantages of applying tax benefits to taxpayers from the primary
sector by using examples with estimated figures. This research is of documentary
type since for the analysis it used print sources and online articles related to tax
laws and dispositions issued for those taxpayers from the primary sector. In sum, it
can be deducted that the application of tax benefits is a business incentive for the
plantain-growing sector businesspeople, which allows them to have greater cash flow.
KEY WORDS
costs, accounting, management, prices and profitability.
COMO CITAR ESTE ARTÍCULO
How to cite this article:
Martínez, G. y Chávez, S. (2020).
Beneficios contables y fiscales
de los contribuyentes de
negocios plataneros en México.
Revista Perspectiva Empresarial,
7(1), 61-71.
Recibido: 11 de enero de 2020
Aprobado: 30 de marzo de 2020
RESUMEN
Un elevado sector de la sociedad en México se desarrolla principalmente con
actividades agropecuarias que tienen una alta participación en el PIB, permitiendo que el
país a la vez tenga cierta autonomía y suficiencia alimentaria. El impacto positivo del sector
primario tiene como base las diversas contribuciones que realiza a factores tales como el
mercado, la producción y las divisas. Al transcurrir el tiempo, y con la tecnificación suficiente,
las actividades de este sector definen el éxito del entorno económico de las Naciones.
El presente texto tiene como objetivo describir los beneficios fiscales aplicables a
los contribuyentes de negocios plataneros, los cuales se encuentran en el régimen de
Actividades Agrícolas, Ganaderas, Silvícolas y Pesqueras ―AGASPES―. El estudio
tiene alcances descriptivos de tipo cualitativo, detallando las ventajas de aplicar los
beneficios fiscales a los contribuyentes del sector primario al utilizar ejemplos con
cifras estimadas. El tipo de investigación es documental, ya que para el análisis se
utilizaron fuentes impresas y artículos consultados en línea relacionados con las leyes
y disposiciones fiscales emitidas para aquellos contribuyentes del sector primario. En
suma, se puede deducir que la aplicación de los beneficios fiscales son un aliciente
al empresario del sector platanero que les permite tener un mayor flujo de efectivo.
PALABRAS CLAVE
beneficios fiscales, sector primario, sector platanero, contabilidad.
Accounting and tax benefits for taxpayers of plantain-growing businesses
in Mexico
 2389-8186
- 2389-8194
Vol. 7, No. 1
Enero-junio de 2020
doi: https://doi.org/10.16967/23898186.628
63
ARTÍCULOS
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194
Benefícios contábeis e fiscais dos contribuintes das empresas
bananeiras no México
RESUMO
Um alto setor da sociedade no México é desenvolvido principalmente
com atividades agrícolas com alta participação no PIB, permitindo ao país, ao
mesmo tempo, ter alguma autonomia e suficiência alimentar. O impacto positivo do
setor primário é baseado nas várias contribuições que faz a fatores como mercado,
produção e câmbio. Com o passar do tempo, e com suficiente tecnificação, as
atividades desse setor definem o sucesso do ambiente econômico das Nações.
O objetivo deste texto é descrever os benefícios fiscais aplicáveis aos contribuintes
das empresas bananeiras, que se enquadram no regime de Atividades Agrícolas,
Pecuárias, Silviculturais e de Pesca. O estudo possui um escopo descritivo
qualitativo, detalhando as vantagens da aplicação de benefícios fiscais aos
contribuintes no setor primário ao usar exemplos com valores estimados. O tipo
de investigação é documental, uma vez que a análise utilizou fontes impressas e
consultou artigos on-line relacionados às leis e disposições fiscais emitidas para
os contribuintes do setor primário. Em suma, pode-se deduzir que a aplicação
de benefícios fiscais é um incentivo ao empresário do setor de bananas que lhes
permite ter um maior fluxo de caixa.
PALAVRASCHAVE
benefícios fiscais, setor primário, setor bananeiro, contabilidade.
64
ARTÍCULOS ORIGINALES
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194
Introducción
      
      
Diccionario
económico y fiscal
       
       

      
       
     



         



       
     
     


        


Articulo 74.    

       

[…] II.     
     
      

III.      
    




       


       

     
    
        
       
        



      
     

       
    
   



     


     
      
     
     

        
      
        
    


Ingresos acumulables y
deducciones autorizadas con
bases a flujos de efectivos





      
         

65
ARTÍCULOS
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194
      


       



       



     
   

      

      
      

      


      
      

      
     
    

         

       

      
      
      

Exención de ingresos
         
      
       
     



    
        
     
        
         

      

        
     




        
    





 
     
       


    
       
     
    
     


Tasa del O % de IVA para efectos
de ingresos



       

        
      
     
     
66
ARTÍCULOS ORIGINALES
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194

        
     

Beneficios de la Resolución de
facilidades administrativas
     
    
      
     
     




      

       
      

       
       



       
       
       

          
     

Metodología




      

       

      
       
     


      


 
     





      

       

      
    
        
    
    
      

Mercado platanero
     
      
        
      



         
    





     
     

67
ARTÍCULOS
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194
Tabla . Valor de producción de los cultivos en México
Fuente: elaboración propia por parte de los autores.
        

 
       
       
  

   




 
       
      






Producto
Superficie
sembrada (ha)
Superficie
siniestrada (ha)
Superficie
cosechada (ha) Producción (ton)
Rendimiento
(ton/ha)
Caña de azúcar 822,897 745,590 56,007,311 75,118
Alfalfa verde 388,448 291 385,461 33,893,357 87,929
Rosa (gruesa) 1,717 1,696 8,774,381 5,174.64
Naranja 340,586 24 324,246 4,670,259 14,403
Limón 198,310 31 171,652 2,520,797 14,686
Plátano 80,309 1,155 77,229 2,203,069 28,527
Aguacate 220,334 43 194,400 1,997,629 10,276
Mango 201,423 1,207 188,575 1,958,132 10,384
Agave 105,690 185 22,055 1,682,148 76,27
Gerbera (gruesa) 116 112 1,313,958 11,679.63
Papaya 19,114 16 16,684 964,702 57,82
Piña 42,907 20,010 945,002 47,227
Café cereza 717,388 3,446 641,478 838,997 1,308
Nopalitos 12,718 332 12,033 828,971 68,894
Manzana 57,770 26 53,691 714,462 13,307
Tuna 47,984 377 45,370 469,844 10,356
Toronja (pomelo) 20,127 9 18,707 451,814 24,152
Uva 33,702 75 30,093 418,511 13,907
Guayaba 22,555 22,165 323,667 14,603
Zarzamora 12,433 12,179 266,764 21,904
Esparrago 27,409 136 25,828 240,983 9,33
Copra 128,058 124,542 231,174 1,856
Maguey pulquero 9,093 3,980 217,691 54,691
Durazno 31,551 2,430 25,602 161,867 6,322
Nuez 123,266 90,079 150,349 1,669
Frambuesa 5,639 5,559 109,334 19,667
Cacao 59,920 58,758 27,326 0,465
Total 3,735,712 9,783 3,321,929
68
ARTÍCULOS ORIGINALES
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194
        

 
       
       
  

   




 
       
      




      
       

       

      




      
      






      

      
       

     


     

     


      
      
   

      
    
      

     
     
    
     


     
      
    
     


Contribuyentes del sector
primario
    

    
   
      
    

      
     
       
      
      
    


69
ARTÍCULOS
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194

    
       
       
        
     
     
      



     
      



       
      
       



     
     
       


   
      
     
     
       
     
     
         



      

Resultados y discusión

         

     

       
       

       
      

  

Tabla . Cálculo ISR persona física y persona moral
Fuente: elaboración propia por parte de los autores.
Cálculo sector primario
Persona física $ 1,155,000.00 Persona moral $ 4,500,000.00
- Ingresos exentos $ 1,00,000.00 Ingresos exentos $ 4,000,000.00
- Gastos en proporción ingresos exentos $ 128,000.00
Gastos en proporción ingresos
exentos
$ 10,000.00
= Utilidad fiscal $ 27,000.00 Utilidad fiscal $ 490,000.00
* ISR 40 % $ 10,800.00 ISR 40 % $ 181,403.83
= ISR a pagar $ 9,000.00 ISR a pagar $ 308,596.17
70
ARTÍCULOS ORIGINALES
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194
    

        
        
        
        
       
     
       

      
     

      
       
     


    
    
       


      

      
       
     

     
       

       
       
     
       
     

     

Conclusión

      
     
      

      
      
      
      
      
        

      
     
        





      
     

      

      
      
        

       
      
     
      

   
      
      

       
     
     
         
71
ARTÍCULOS
GERMÁN MARTÍNEZ PRATS, SERGIO CHÁVEZ NAVARRO
Revista Perspectiva Empresarial, Vol. 7, No. 1, enero-junio de 2020, 61-71
ISSN 2389-8186, E-ISSN 2389-8194
       
        
       

        
     
       

     

Referencias
         
    Revista Mexicana de
Agronegocios32
     
Fiscoactualidades21

    Revista Instituto
Colombiano de Derecho Tributario 66 
   Los beneficios fiscales en el sistema
tributario estatal español


Banana Market Review 2013-2014

      

Fiscoactualidades4
       
Metodología de la investigación

        

Antología de métodos
cualitativos en la investigación social

Régimen de incorporación fiscal 2018

Tendencias
recientes del sector primario en México
 





Revista Global de Negocios5

     Boletín
Mexicano de Derecho Comparado  

     
     
LIBERABIT13