Diseñar una herramienta de cálculo del impuesto diferido para las empresas del sector salud

Abstract

Deferred tax is one of the most complex to calculate due to its fiscal and accounting effects. Deferred tax is the difference between the book and tax values of assets and liabilities. It represents a right to pay less future tax or an obligation I must pay more future tax. The purpose of this paper is to design a deferred tax calculation tool for healthcare providers in Colombia and a model for public accountants. The accounting items that most affect the healthcare sector will be analyzed, such as depreciation of fixed assets, portfolio impairment, asset revaluation, and exempt income. Knowing how to calculate deferred tax provides security in the income tax and liquidity assessment of entities in the sector.