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{"sheet":"Introducción","index":1,"n_rows":71,"n_cols":6,"rows_kept":71,"cut":false,"hidden":false,"merged":[[7,3,9,12],[0,3,2,12],[17,3,18,3],[17,4,18,12],[25,4,26,12],[19,4,20,12],[19,3,20,3],[21,3,22,3],[21,4,22,12],[23,3,24,3],[23,4,24,12],[25,3,26,3],[47,3,48,3],[47,4,48,12],[49,3,50,3],[49,4,50,12],[27,3,28,3],[29,3,30,3],[31,3,32,3],[27,4,28,12],[29,4,30,12],[31,4,32,12],[51,3,52,3],[51,4,52,12],[53,3,54,3],[53,4,54,12],[55,3,56,3],[55,4,56,12],[57,3,58,3],[57,4,58,12],[59,3,60,3],[59,4,60,12],[61,3,62,3],[61,4,62,12],[68,4,68,12],[13,5,13,7],[43,5,43,7],[36,4,36,12],[66,4,66,12],[38,4,38,12]]}
[null,null,null,"INSTRUCTIVO ANÁLISIS DE CONVENIENCIA RÉGIMEN SIMPLE"]
[]
[]
[]
[]
[null,null,null,"1. OBJETIVO"]
[]
[null,null,null,"Analizar la conveniencia en la aplicación del régimen simple de tributación para las personas naturales y  jurídicas comparando el valor estimado a pagar del impuesto de renta e ICA contra el  simple."]
[]
[]
[]
[null,null,null,"2. PROCEDIMIENTO"]
[]
[null,null,null,"2.1 ANÁLISIS PERSONA JURÍDICA",null,"Ver \"PJ régimen simple\""]
[]
[null,null,null,"Diligencie las siguiente casillas en la hoja PJ régimen simple:"]
[]
[null,null,null,"UVT:","Determine el valor del UVT del periodo a analizar"]
[]
[null,null,null,"Actividades:","Elija la actividad en la cual usted pertenece, recuerde que para determinar la actividad economica se debe tener en cuenta la actividad CIIU de la camara de comercio. Las mismas se encuentran en el anexo del libro de régimen simple."]
[]
[null,null,null,"Ingresos totales devengados:","Determine los ingresos gravados promedio del año. Para esto puede tomar los ingresos del año anterior (+) mas las variaciones que espere tener en el año en curso."]
[]
[null,null,null,"Promedio de los costos y  deducciones:","Indique porcentualmente (%) los costos y deducciones que en promedio se puede imputar en las declaraciones."]
[]
[null,null,null,"Patrimonio líquido año anterior:","Determine el patrimonio del año anterior y al depuración del Art. 189 del estatuto tributario-"]
[]
[null,null,null,"Tarifa industria y comercio:","Indique la tarifa de industria y comercio sin por mil (6,99 por mil es igual a 6,99)"]
[]
[null,null,null,"Avisos y tableros:","Indique si la entidad debe pagar avisos y tableros."]
[]
[null,null,null,"Tasa bomberil:","Si la entidad debe pagar tasa bomberil, coloco que valor estimado a pagar"]
[]
[]
[null,null,null,"Adicionalmente se debe determinar diligenciar las siguientes dos hojas referentes a los descuentos tributarios del Art. 903 y 912 del estatuto tributario:"]
[]
[null,null,null,"PJ Anexo pensión:","Indique el total de los empleados y el ingreso base de cotización del año"]
[]
[null,null,null,"PJ Anexo pagos electronicos:","Estime el total de los pagos electronicos del año clasificado asi:\n* Tarjetas débito\n* Tarjetas Crédito\n* Tranferencia electronica\n* Otros mecanismos de pagos electrónicos"]
[]
[null,null,null,"La plantilla le permitirá comparar el valor promedio a pagar del impuesto de renta mas ICA y el régimen simple de una persona jurídica."]
[]
[]
[null,null,null,"2.2 ANÁLISIS PERSONA NATURAL",null,"Ver \"PN régimen simple\""]
[]
[null,null,null,"Diligencie las siguiente casillas en la hoja PJ régimen simple:"]
[]
[null,null,null,"UVT:","Determine el valor del UVT del periodo a analizar"]
[]
[null,null,null,"Actividades:","Elija la actividad en la cual usted pertenece, recuerde que para determinar la actividad economica se debe tener en cuenta la actividad CIIU de la camara de comercio. Las mismas se encuentran en el anexo del libro de régimen simple."]
[]
[null,null,null,"Cedula general:","Indique el total de ingresos, los INCRNGO, Costos, deducciones y rentas exentas promedio del contribuyente  de la cedula general."]
[]
[null,null,null,"Cedula de pensión:","Indique el total de ingresos, los INCRNGO y rentas exentas promedio del contribuyente de la cedula de pensión."]
[]
[null,null,null,"Cedula de dividendos:","Indique el total de ingresos, los INCRNGO  del contribuyente de la cedula de dividendos."]
[]
[null,null,null,"Tarifa industria y comercio:","Indique la tarifa de industria y comercio sin por mil (6,99 por mil es igual a 6,99)"]
[]
[null,null,null,"Avisos y tableros:","Indique si la entidad debe pagar avisos y tableros."]
[]
[null,null,null,"Tasa bomberil:","Si la entidad debe pagar tasa bomberil, coloco que valor estimado a pagar"]
[]
[]
[null,null,null,"Adicionalmente se debe determinar diligenciar las siguientes dos hojas referentes a los descuentos tributarios del Art. 903 y 912 del estatuto tributario:"]
[]
[null,null,null,"PJ Anexo pensión:","Indique el total de los empleados y el ingreso base de cotización del año"]
[]
[null,null,null,"PJ Anexo pagos electronicos:","Estime el total de los pagos electronicos del año clasificado asi:\n* Tarjetas débito\n* Tarjetas Crédito\n* Tranferencia electronica\n* Otros mecanismos de pagos electrónicos"]
[]
[null,null,null,"La plantilla le permitirá comparar el valor promedio a pagar del impuesto de renta mas ICA y el régimen simple de una persona natural"]

{"sheet":"PJ régimen simple","index":2,"n_rows":31,"n_cols":6,"rows_kept":31,"cut":false,"hidden":false,"merged":[[23,3,30,3],[0,3,1,7],[8,3,14,3],[17,3,20,3],[21,3,21,4]]}
[null,null,null,"ANÁLISIS DE CONVENIENCIA PERSONA JURÍDICA"]
[]
[]
[null,null,null,null,"UVT 2023",42412]
[]
[null,null,null,null,"ACTIVIDADES","Educación y actividades de atención de la salud humana y de asistencia social"]
[]
[]
[null,null,null,"Impuesto de renta","Ingresos totales devengados:",4000000000]
[null,null,null,null,"Promedio de los costos y  deducciones:",0.85]
[null,null,null,null,"Deducciones",{"$f":"+F9*F10","v":3400000000}]
[null,null,null,null,"Renta liquida ordinaria",{"$f":"(F9-F11)","v":600000000}]
[null,null,null,null,"Impuesto sobre la renta liquida gravable ( Renglón 79)",{"$f":"F12*35%","v":210000000}]
[null,null,null,null,"Descuentos tributarios (Renglón 84)"]
[null,null,null,null,"Total impuesto a cargo",{"$f":"F13-F14","v":210000000}]
[]
[]
[null,null,null,"Impuesto de  ICA","Tarifa industria y comercio",11.04]
[null,null,null,null,"Avisos y tableros","Si"]
[null,null,null,null,"Tasa bomberil",0]
[null,null,null,null,"IMPUESTOS DE INDUSTRIA Y COMERCIO",{"$f":"(F9*F18/1000)+(IF(F19=\"Si\",(F9*F18/1000)*15%,0))+F20","v":50784000}]
[null,null,null,"TOTAL IMPUESTOS RENTA (+) ICA",null,{"$f":"+F21+F13","v":260784000}]
[]
[null,null,null,"Regimen simple","TOTAL IMPUESTO SIMPLE Primario",{"$f":"+IF(AND('PJ régimen simple'!F6=Hoja2!$D$16,'PJ régimen simple'!F9>Hoja2!G16,'PJ régimen simple'!F9<Hoja2!H16),'PJ régimen simple'!F9*Hoja2!I16,IF(AND('PJ régimen simple'!F6=Hoja2!$D$17,'PJ régimen simple'!F9>Hoja2!G17,'PJ régimen simple'!F9<Hoja2!H17),'PJ régimen simple'!F9*Hoja2!I17,IF(AND('PJ régimen simple'!F6=Hoja2!$D$16,'PJ régimen simple'!F9>Hoja2!G18,'PJ régimen simple'!F9<Hoja2!H18),'PJ régimen simple'!F9*Hoja2!I18,+IF(AND('PJ régimen simple'!F6=Hoja2!$D$16,'PJ régimen simple'!F9>Hoja2!G19,'PJ régimen simple'!F9<Hoja2!H19),'PJ régimen simple'!F9*Hoja2!I19,IF(AND('PJ régimen simple'!F6=Hoja2!$B$7,'PJ régimen simple'!F9>Hoja2!G16,'PJ régimen simple'!F9<Hoja2!H16),'PJ régimen simple'!F9*Hoja2!I22,IF(AND('PJ régimen simple'!F6=Hoja2!$B$7,'PJ régimen simple'!F9>Hoja2!G17,'PJ régimen simple'!F9<Hoja2!H17),'PJ régimen simple'!F9*Hoja2!I23,IF(AND('PJ régimen simple'!F6=Hoja2!$B$7,'PJ régimen simple'!F9>Hoja2!G18,'PJ régimen simple'!F9<Hoja2!H18),'PJ régimen simple'!F9*Hoja2!I24,+IF(AND('PJ régimen simple'!F6=Hoja2!$B$7,'PJ régimen simple'!F9>Hoja2!G19,'PJ régimen simple'!F9<Hoja2!H19),'PJ régimen simple'!F9*Hoja2!I25,IF(AND('PJ régimen simple'!F6=Hoja2!$B$8,'PJ régimen simple'!F9>Hoja2!G16,'PJ régimen simple'!F9<Hoja2!H16),'PJ régimen simple'!F9*Hoja2!I28,IF(AND('PJ régimen simple'!F6=Hoja2!$B$8,'PJ régimen simple'!F9>Hoja2!G17,'PJ régimen simple'!F9<Hoja2!H17),'PJ régimen simple'!F9*Hoja2!I29,IF(AND('PJ régimen simple'!F6=Hoja2!$B$8,'PJ régimen simple'!F9>Hoja2!G18,'PJ régimen simple'!F9<Hoja2!H18),'PJ régimen simple'!F9*Hoja2!I30,+IF(AND('PJ régimen simple'!F6=Hoja2!$B$8,'PJ régimen simple'!F9>Hoja2!G19,'PJ régimen simple'!F9<Hoja2!H19),'PJ régimen simple'!F9*Hoja2!I31,IF(AND('PJ régimen simple'!F6=Hoja2!$B$9,'PJ régimen simple'!F9>Hoja2!G16,'PJ régimen simple'!F9<Hoja2!H16),'PJ régimen simple'!F9*Hoja2!I34,IF(AND('PJ régimen simple'!F6=Hoja2!$B$9,'PJ régimen simple'!F9>Hoja2!G17,'PJ régimen simple'!F9<Hoja2!H17),'PJ régimen simple'!F9*Hoja2!I35,IF(AND('PJ régimen simple'!F6=Hoja2!$B$9,'PJ régimen simple'!F9>Hoja2!G18,'PJ régimen simple'!F9<Hoja2!H18),'PJ régimen simple'!F9*Hoja2!I36,+IF(AND('PJ régimen simple'!F6=Hoja2!$B$9,'PJ régimen simple'!F9>Hoja2!G19,'PJ régimen simple'!F9<Hoja2!H19),'PJ régimen simple'!F9*Hoja2!I37,+IF(AND('PJ régimen simple'!F6=Hoja2!$B$10,'PJ régimen simple'!F9>Hoja2!G40,'PJ régimen simple'!F9<Hoja2!H40),'PJ régimen simple'!F9*Hoja2!I40,+IF(AND('PJ régimen simple'!F6=Hoja2!$B$10,'PJ régimen simple'!F9>Hoja2!G41,'PJ régimen simple'!F9<Hoja2!H41),'PJ régimen simple'!F9*Hoja2!I41,IF('PJ régimen simple'!F6=Hoja2!$B$11,'PJ régimen simple'!F9*1.62%,\" \")))))))))))))))))))","v":236000000}]
[null,null,null,null,"Pago minímo Imuesto simple",{"$f":"IF('PJ régimen simple'!F24>F21,F21,'PJ régimen simple'!F24)","v":50784000}]
[null,null,null,null,"(-) Descuento por pensión a cargo del empleador",{"$f":"IF('PJ Anexo pensión'!E51>'PJ régimen simple'!F24-F25,'PJ régimen simple'!F24-F25,'PJ Anexo pensión'!E51)","v":0}]
[null,null,null,null,"Excedente de aportes al sistema general de pensiones",{"$f":"IF('PJ Anexo pensión'!E51>'PJ régimen simple'!F24,'PJ Anexo pensión'!E51-'PJ régimen simple'!F25,'PJ Anexo pensión'!E51-'PJ régimen simple'!F26)","v":0}]
[null,null,null,null,"(-) Descuento recaudos al sistema eléctronico.",{"$f":"IF('PJ Anexo pagos elec. y GMF'!D9>'PJ régimen simple'!F24-F25-F26,'PJ régimen simple'!F24-F25-F26,'PJ Anexo pagos elec. y GMF'!D9)","v":0}]
[null,null,null,null,"Excedente de recaudos al sistema eléctronico",{"$f":"IF(F28='PJ Anexo pagos elec. y GMF'!D9,0,'PJ Anexo pagos elec. y GMF'!D9-'PJ régimen simple'!F28)","v":0}]
[null,null,null,null,"(-) Descuento GMF",{"$f":"+'PJ Anexo pagos elec. y GMF'!D13","v":0}]
[null,null,null,null,"TOTAL IMPUESTO SIMPLE FINAL",{"$f":"'PJ régimen simple'!F24-F26-F28","v":236000000}]

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[]
[]
[]
[]
[]
[null,"Tiendas pequeñas, mini-mercados, micromercados y peluquerias"]
[null,"Actividades comerciales al por mayor y detal",null,{"$f":"+IF(AND('PN régimen simple'!G6=Hoja2!$B$10,'PN régimen simple'!G34>Hoja2!G40,'PN régimen simple'!G34<Hoja2!H40),'PN régimen simple'!G34*Hoja2!I40,+IF(AND('PN régimen simple'!G6=Hoja2!$B$10,'PN régimen simple'!G34>Hoja2!G41,'PN régimen simple'!G34<Hoja2!H41),'PN régimen simple'!G34*Hoja2!I41,\" \"))","v":" "}]
[null,"Actividades de expendio de comidas y bebidas, y actividades de transporte"]
[null,"Educación y actividades de atención de la salud humana y de asistencia social"]
[null,"Servicios profesionales, de consultoría y científicos",null,null,{"$f":"+IF(AND('PJ régimen simple'!F6=Hoja2!$B$9,'PJ régimen simple'!F9>Hoja2!G18,'PJ régimen simple'!F9<Hoja2!H18),'PJ régimen simple'!F9*Hoja2!I36,+IF(AND('PJ régimen simple'!F6=Hoja2!$B$9,'PJ régimen simple'!F9>Hoja2!G19,'PJ régimen simple'!F9<Hoja2!H19),'PJ régimen simple'!F9*Hoja2!I37,\" \"))","v":236000000}]
[null,"Actividades económicas CIIU 4665, 3830 y 3811"]
[]
[null,"Si"]
[null,"No",null,"Actividades","Ingresos brutos anuales",null,"Ingresos brutos anuales",null,"Tarifa simple consolidada"]
[null,null,null,null,"Igual o superior ","Inferior","Igual o superior ","Inferior"]
[null,null,null,"Tiendas pequeñas, mini-mercados, micromercados y peluquerias",0,6000,{"$f":"+E16*'[1]Análisis de casos'!$E$4","v":0},{"$f":"+F16*'[1]Análisis de casos'!$E$4","v":254472000},1.2E-2]
[null,null,null,"Tiendas pequeñas, mini-mercados, micromercados y peluquerias",6000,15000,{"$f":"+E17*'[1]Análisis de casos'!$E$4","v":254472000},{"$f":"+F17*'[1]Análisis de casos'!$E$4","v":636180000},2.8000000000000001E-2]
[null,null,null,"Tiendas pequeñas, mini-mercados, micromercados y peluquerias",15000,30000,{"$f":"+E18*'[1]Análisis de casos'!$E$4","v":636180000},{"$f":"+F18*'[1]Análisis de casos'!$E$4","v":1272360000},4.3999999999999997E-2,{"$f":"+'PJ régimen simple'!F9*Hoja2!I17","v":112000000}]
[null,null,null,"Tiendas pequeñas, mini-mercados, micromercados y peluquerias",30000,100000,{"$f":"+E19*'[1]Análisis de casos'!$E$4","v":1272360000},{"$f":"+F19*'[1]Análisis de casos'!$E$4","v":4241200000},5.6000000000000001E-2,{"$f":"+'PJ régimen simple'!F9*Hoja2!I19","v":224000000}]
[null,null,null,"Actividades","Ingresos brutos anuales",null,"Ingresos brutos anuales",null,"Tarifa simple consolidada"]
[null,null,null,null,"Igual o superior ","Inferior","Igual o superior ","Inferior"]
[null,null,null,{"$f":"+$B$7","v":"Actividades comerciales al por mayor y detal"},0,6000,{"$f":"+E22*'[1]Análisis de casos'!$E$4","v":0},{"$f":"+F22*'[1]Análisis de casos'!$E$4","v":254472000},1.6E-2,null,null,"Ingresos brutos anuales",null,"Ingresos brutos anuales",null,"Tarifa marginal","CALCULO","IMPUESTO"]
[null,null,null,{"$f":"+$B$7","v":"Actividades comerciales al por mayor y detal"},6000,15000,{"$f":"+E23*'[1]Análisis de casos'!$E$4","v":254472000},{"$f":"+F23*'[1]Análisis de casos'!$E$4","v":636180000},0.02,null,null,"Igual o superior ","Igual o superior ","Inferior",null,null,null,null,null,null,null,null,100000,{"$f":"+W23*'PJ régimen simple'!F4","v":4241200000}]
[null,null,null,"Actividades comerciales al por mayor y detal",15000,30000,{"$f":"+E24*'[1]Análisis de casos'!$E$4","v":636180000},{"$f":"+F24*'[1]Análisis de casos'!$E$4","v":1272360000},3.5000000000000003E-2,null,null,0,1090,{"$f":"'PN régimen simple'!$G$4*L24","v":0},{"$f":"'PN régimen simple'!$G$4*M24","v":46229080},0,0,0]
[null,null,null,"Actividades comerciales al por mayor y detal",30000,100000,{"$f":"+E25*'[1]Análisis de casos'!$E$4","v":1272360000},{"$f":"+F25*'[1]Análisis de casos'!$E$4","v":4241200000},4.4999999999999998E-2,null,null,{"$f":"M24+1","v":1091},1700,{"$f":"'PN régimen simple'!$G$4*L25","v":46271492},{"$f":"'PN régimen simple'!$G$4*M25","v":72100400},0.19,"(Base gravable en UVT Menos 1090 UVT) *19%",{"$f":"((('PN régimen simple'!$G$13/'PN régimen simple'!G4)-1090)*19%)*'PN régimen simple'!G4","v":697576444.29999995}]
[null,null,null,"Actividades","Ingresos brutos anuales",null,"Ingresos brutos anuales",null,"Tarifa simple consolidada",null,null,1701,4100,{"$f":"'PN régimen simple'!$G$4*L26","v":72142812},{"$f":"'PN régimen simple'!$G$4*M26","v":173889200},0.28000000000000003,"(Base gravable en UVT Menos 1700 UVT) *28% + 116 UVT",{"$f":"(((('PN régimen simple'!$G$13/'PN régimen simple'!$G$4)-1700)*28%)+116)*'PN régimen simple'!$G$4","v":1025683214.0000002}]
[null,null,null,null,"Igual o superior ","Inferior","Igual o superior ","Inferior",null,null,null,4101,8670,{"$f":"'PN régimen simple'!$G$4*L27","v":173931612},{"$f":"'PN régimen simple'!$G$4*M27","v":367712040},0.33,"(Base gravable en UVT Menos 4100 UVT)  *33% + 788 UVT",{"$f":"(((('PN régimen simple'!$G$13/'PN régimen simple'!$G$4)-4100)*33%)+788)*'PN régimen simple'!$G$4","v":1202872956.5000002}]
[null,null,null,{"$f":"+$B$8","v":"Actividades de expendio de comidas y bebidas, y actividades de transporte"},0,6000,{"$f":"+E28*'[1]Análisis de casos'!$E$4","v":0},{"$f":"+F28*'[1]Análisis de casos'!$E$4","v":254472000},3.1E-2,null,null,8671,18970,{"$f":"'PN régimen simple'!$G$4*L28","v":367754452},{"$f":"'PN régimen simple'!$G$4*M28","v":804555640},0.35,"(Base gravable en UVT Menos 8670 UVT)  *35% + 2296 UVT",{"$f":"(((('PN régimen simple'!$G$13/'PN régimen simple'!$G$4)-8670)*35%)+2296)*'PN régimen simple'!$G$4","v":1269868155.5}]
[null,null,null,{"$f":"+$B$8","v":"Actividades de expendio de comidas y bebidas, y actividades de transporte"},6000,15000,{"$f":"+E29*'[1]Análisis de casos'!$E$4","v":254472000},{"$f":"+F29*'[1]Análisis de casos'!$E$4","v":636180000},3.4000000000000002E-2,null,null,18971,31000,{"$f":"'PN régimen simple'!$G$4*L29","v":804598052},{"$f":"'PN régimen simple'!$G$4*M29","v":1314772000},0.37,"(Base gravable en UVT Menos 18970 UVT) *37% + 5901 UVT",{"$f":"(((('PN régimen simple'!$G$13/'PN régimen simple'!$G$4)-18970)*37%)+5901)*'PN régimen simple'!$G$4","v":1328130723.7}]
[null,null,null,"Actividades de expendio de comidas y bebidas, y actividades de transporte",15000,30000,{"$f":"+E30*'[1]Análisis de casos'!$E$4","v":636180000},{"$f":"+F30*'[1]Análisis de casos'!$E$4","v":1272360000},0.04,null,null,31001,"En adelante",{"$f":"'PN régimen simple'!$G$4*L30","v":1314814412},9999999999,0.39,"(Base gravable en UVT Menos 31000 UVT) *39% + 10352 UVT",{"$f":"(((('PN régimen simple'!$G$13/'PN régimen simple'!$G$4)-31000)*39%)+10352)*'PN régimen simple'!$G$4","v":1376184723.5000002}]
[null,null,null,"Actividades de expendio de comidas y bebidas, y actividades de transporte",30000,100000,{"$f":"+E31*'[1]Análisis de casos'!$E$4","v":1272360000},{"$f":"+F31*'[1]Análisis de casos'!$E$4","v":4241200000},4.4999999999999998E-2]
[null,null,null,"Actividades","Ingresos brutos anuales",null,"Ingresos brutos anuales",null,"Tarifa simple consolidada"]
[null,null,null,null,"Igual o superior ","Inferior","Igual o superior ","Inferior"]
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[null,null,null,"Educación y actividades de atención de la salud humana y de asistencia social",30000,100000,{"$f":"+E37*'[1]Análisis de casos'!$E$4","v":1272360000},{"$f":"+F37*'[1]Análisis de casos'!$E$4","v":4241200000},5.8999999999999997E-2,null,null,null,null,null,null,{"$f":"+'PN régimen simple'!G13/'PN régimen simple'!G4","v":87656.419173818736},{"$f":"+(((P37-8670)*35%)+2296)*'PN régimen simple'!G4","v":1269868155.5}]
[null,null,null,"Actividades","Ingresos brutos anuales",null,"Ingresos brutos anuales",null,"Tarifa simple consolidada"]
[null,null,null,null,"Igual o superior ","Inferior","Igual o superior ","Inferior"]
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[null,null,null,{"$f":"+D40","v":"Servicios profesionales, de consultoría y científicos"},6000,12000,{"$f":"+E41*'[1]Análisis de casos'!$E$4","v":254472000},{"$f":"+F41*'[1]Análisis de casos'!$E$4","v":508944000},8.3000000000000004E-2,null,null,null,null,"TOTAL IMPUESTOS RENTA (+) ICA",{"$f":"'PN régimen simple'!G29","v":1428341009.3828003}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"IMPUESTO SIMPLE",{"$f":"+'PN régimen simple'!G42","v":66799210.410000011}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"(-) Descuento por pensión a cargo del empleador",{"$f":"'PN régimen simple'!G37","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"(-) Descuento recaudos al sistema eléctronico.",{"$f":"'PN régimen simple'!G39","v":0}]
[null,null,null,{"$f":"+IF('PJ régimen simple'!F6=Hoja2!$B$11,'PJ régimen simple'!F9*1.62%,0)","v":0},null,null,null,null,null,null,null,null,null,"(-) Descuento GMF",{"$f":"+'PN régimen simple'!$G$41","v":0}]
[null,null,null,{"$f":"+#REF!-1700","v":{"$error":"#REF!"}}]
[null,null,null,{"$f":"+D46*28%","v":{"$error":"#REF!"}}]
[null,null,null,{"$f":"+D47+116","v":{"$error":"#REF!"}}]
[null,null,null,{"$f":"+D48*#REF!","v":{"$error":"#REF!"}}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"'PJ régimen simple'!$D$22","v":"TOTAL IMPUESTOS RENTA (+) ICA"},{"$f":"'PJ régimen simple'!$F$22","v":260784000}]
[null,null,null,null,null,null,null,null,{"$f":"'PJ régimen simple'!$E$31","v":"TOTAL IMPUESTO SIMPLE FINAL"},{"$f":"'PJ régimen simple'!$F$31","v":236000000}]
[]
[]
[null,null,null,null,"PJ",null,null,null,{"$f":"'PJ régimen simple'!E26","v":"(-) Descuento por pensión a cargo del empleador"},{"$f":"'PJ régimen simple'!F26","v":0}]
[null,null,null,null,"GMF",null,null,null,{"$f":"'PJ régimen simple'!E28","v":"(-) Descuento recaudos al sistema eléctronico."},{"$f":"'PJ régimen simple'!F28","v":0}]
[null,null,null,null,"TOTAL",{"$f":"+SUM('PJ Anexo pagos elec. y GMF'!C13:C15)","v":0},null,{"$f":"+F66*0.004%","v":0},"(-) Descuento GMF",{"$f":"+'PJ régimen simple'!$F$30","v":0}]
[null,null,null,null,"LIMITE",{"$f":"+'PJ régimen simple'!$F$9*0.004%","v":160000}]
[null,null,null,null,"MAXIMO",{"$f":"+MIN(F66,F67)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"+'PJ régimen simple'!F4","v":42412}]
[null,null,null,null,"PN",null,null,null,null,1000]
[null,null,null,null,"GMF",null,null,null,null,{"$f":"+J69*J70","v":42412000}]
[null,null,null,null,"TOTAL",{"$f":"+SUM('PN Anexo pagos elec. y GMF'!C13:C15)","v":0}]
[null,null,null,null,"LIMITE",{"$f":"'PN régimen simple'!$G$34*0.004%","v":164936.32200000001}]
[null,null,null,null,"MAXIMO",{"$f":"+MIN(F72,F73)","v":0}]

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[null,null,null,null,{"$f":"D3*12%","v":0}]
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[null,null,null,null,0]
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[null,null,null,null,0]
[null,null,null,null,0]
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[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
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[null,null,null,null,0]
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[null,null,null,null,0]
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[]
[]
[]
[null,null,null,"TOTAL",{"$f":"SUM(E2:E47)","v":0}]

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[null,"Otros mecanismos de pagos electrónicos",null,{"$f":"C6*0.5%","v":0}]
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[]
[null,null,"Total",{"$f":"SUM(D3:D6)","v":0}]
[]
[null,"GMF"]
[null,"BANCOS","MONTO","LIMITE"]
[null,"Banco ABC",null,{"$f":"+Hoja2!$F$68","v":0}]
[null,"BANCO XYZ"]
[null,"BANCO YYY"]

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[null,null,"ANÁLISIS DE CONVENIENCIA PERSONA NATURAL"]
[]
[]
[null,null,null,null,"UVT 2023",null,{"$f":"+'PJ régimen simple'!F4","v":42412}]
[]
[null,null,null,null,"ACTIVIDADES",null,"Actividades económicas CIIU 4665, 3830 y 3811"]
[]
[]
[null,null,null,"Impuesto de renta","Cedula general","Ingresos gravados",4108088050]
[null,null,null,null,null,"(-) Ingreso no constitutivo de renta",13680000]
[null,null,null,null,null,"(-) Costos  y deducciones",376724000]
[null,null,null,null,null,"(-) Renta exentas"]
[null,null,null,null,null,"(=) Renta liquida",{"$f":"G9-G10-G11-G12","v":3717684050}]
[null,null,null,null,"Cedula de pensión","Ingresos gravados",29000000]
[null,null,null,null,null,"(-) Ingreso no constitutivo de renta",0]
[null,null,null,null,null,"(-) Rentas exentas",{"$f":"+G14","v":29000000}]
[null,null,null,null,null,"(=) Renta liquida",{"$f":"+G14-G15-G16","v":0}]
[null,null,null,null," Dividendos gravados","Ingresos gravados"]
[null,null,null,null,null,"(-) Ingreso no constitutivo de renta",0]
[null,null,null,null,null,"(=) Renta liquida",{"$f":"G18-G19","v":0}]
[null,null,null,null,"Impuesto de renta cedula general (Dividendos no gravados) + pensión ",null,{"$f":"IF(AND(Hoja2!O36<Hoja2!O24,Hoja2!O36>Hoja2!N24),Hoja2!R24,IF(AND(Hoja2!O36<Hoja2!O25,Hoja2!O36>Hoja2!N25),Hoja2!R25,IF(AND(Hoja2!O36<Hoja2!O26,Hoja2!O36>Hoja2!N26),Hoja2!R26,IF(AND(Hoja2!O36<Hoja2!O27,Hoja2!O36>Hoja2!N27),Hoja2!R27,IF(AND(Hoja2!O36<Hoja2!O28,Hoja2!O36>Hoja2!N28),Hoja2!R28,IF(AND(Hoja2!O36<Hoja2!O29,Hoja2!O36>Hoja2!N29),Hoja2!R29,IF(AND(Hoja2!O36<Hoja2!O30,Hoja2!O36>Hoja2!N30),Hoja2!R30,0)))))))","v":1376184723.5000002}]
[null,null,null,null,"Impuesto de renta cedula de dividendos",null,{"$f":"+G20*35%","v":0}]
[null,null,null,null,"TOTAL IMPUESTO DE RENTA",null,{"$f":"SUM(G21:G22)","v":1376184723.5000002}]
[]
[null,null,null,"Impuesto de  ICA","Tarifa industria y comercio",null,11.04]
[null,null,null,null,"Avisos y tableros",null,"Si"]
[null,null,null,null,"Tasa bomberil"]
[null,null,null,null,"IMPUESTOS DE INDUSTRIA Y COMERCIO",null,{"$f":"(G9*G25/1000)+(IF(G26=\"Si\",(G9*G25/1000)*15%,0))+G27","v":52156285.882799998}]
[null,null,null,"TOTAL IMPUESTOS RENTA (+) ICA",null,null,{"$f":"G23+G28","v":1428341009.3828003}]
[]
[null,null,null,null,null,"`"]
[null,null,null,"Impuesto regimen simple","Ingreso regimen simple",null,{"$f":"G9+G14+G18","v":4137088050}]
[null,null,null,null,"(-) Ingreso no constitutivo de renta",null,{"$f":"G10+G15+G19","v":13680000}]
[null,null,null,null,"Base gravable regimen simple de tributación",null,{"$f":"G32-G33","v":4123408050}]
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[null,null,null,null,"Pago minímo Imuesto simple",null,{"$f":"G28","v":52156285.882799998}]
[null,null,null,null,"(-) Descuento por pensión a cargo del empleador",null,{"$f":"IF('PN Anexo pensión'!E52>('PN régimen simple'!G35-'PN régimen simple'!G36),'PN régimen simple'!G35-'PN régimen simple'!G36,'PN Anexo pensión'!E52)","v":0}]
[null,null,null,null,"Excedente de aportes al sistema general de pensiones",null,{"$f":"+IF(G37='PN Anexo pensión'!E52,'PN Anexo pensión'!E52-'PN régimen simple'!G37,'PN Anexo pensión'!E52-'PN régimen simple'!G37)","v":0}]
[null,null,null,null,"(-) Descuento recaudos al sistema eléctronico.",null,{"$f":"IF('PN Anexo pagos elec. y GMF'!D8>'PN régimen simple'!G35-G36-'PN régimen simple'!G37,'PN régimen simple'!G35-G36-'PN régimen simple'!G37,'PN Anexo pagos elec. y GMF'!D8)","v":0}]
[null,null,null,null,"Excedente de recaudos al sistema eléctronico",null,{"$f":"IF(G39='PN Anexo pagos elec. y GMF'!D8,0,'PN Anexo pagos elec. y GMF'!D8-'PN régimen simple'!G39)","v":0}]
[null,null,null,null,"(-) Descuento GMF",null,{"$f":"IF('PN Anexo pagos elec. y GMF'!D13>'PN régimen simple'!G35-G36-'PN régimen simple'!G37-G39,'PN régimen simple'!G35-G36-'PN régimen simple'!G37-G39,'PN Anexo pagos elec. y GMF'!D13)","v":0}]
[null,null,null,null,"TOTAL IMPUESTO SIMPLE FINAL",null,{"$f":"'PN régimen simple'!G35-'PN régimen simple'!G37-G39","v":66799210.410000011}]

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[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
[null,null,null,null,0]
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[null,null,null,null,0]
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[]
[]
[]
[null,null,null,{"$f":"SUM(D2:D48)","v":0},{"$f":"SUM(E2:E48)","v":0},{"$f":"SUM(F2:F48)","v":0}]

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