Estudio técnico y tributario del negocio de la avicultura en el departamento de Santander, Colombia

Abstract

Santander produces 36% of poultry meat and egg for 26% of total national consumption, hence the importance of the study; the aim of this work is conduct a technical study and tax process improvement VAT refund poultry sector specifically for egg production and chicken meat consumption in the department of Santander, Colombia. The structure of the study begins with a detailed description of each factor (gene-nutrient-management time-lines) involved in the production process of the poultry sector, from day old chick to final product; subsequently business lines used and their characterization are defined, and then identify the most representative estimate costs, especially food; finally a solution based on the results of the investigation, which calculates the value of VAT incurred for poultry production solution is developed. In this work, the poultry business lines that develop in Santander, classified in three depending on the factors that make up the system described, the costs involved in the production process were studied in the poultry sector. It comes to the DIAN a tool to establish an approximate range of technical way, how much is the VAT incurred by commercial egg producers or chicken. In conclusion, the pilot application that determines the range of VAT incurred according to the cost of the production process chicken meat and egg created. Document in which the business of poultry described in Santander, providing essential technical elements DIAN officials responsible for the refund of VAT was developed. The genetic lines used in Santander no significant differences in the behavior of consumption and production behavior. Production costs are high to the extent that employers depend on the value of the dollar because they must buy imported materials. DIAN officials responsible for VAT refunds were trained by students in the management of the new proposed model.