| CAPÍTULO
III Sector Fiscal |
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CUADRO No. 3.4.7 |
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RECAUDACIONES TRIBUTARIAS POR
ACTIVIDAD ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2006) |
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| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IEHD |
IDH (3) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2006 |
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| Productos agrícolas no industriales |
1.098 |
0 |
3.383 |
79 |
822 |
0 |
0 |
0 |
419 |
0 |
0 |
5.801 |
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| Productos agrícolas industriales |
7.752 |
107 |
18.562 |
464 |
5.922 |
0 |
0 |
0 |
1.288 |
0 |
0 |
34.096 |
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| Productos pecuarios |
5.764 |
0 |
8.156 |
201 |
1.350 |
0 |
0 |
0 |
263 |
0 |
0 |
15.733 |
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| Silvicultura caza y pesca |
11.046 |
0 |
6.730 |
242 |
1.254 |
0 |
0 |
0 |
111 |
0 |
0 |
19.384 |
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| Petróleo crudo y gas natural |
117.684 |
0 |
38.934 |
7.129 |
601.769 |
0 |
0 |
5.497.171 |
12.699 |
0 |
0 |
6.275.386 |
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| Minerales metálicos y no metálicos |
11.471 |
0 |
10.350 |
6.311 |
123.514 |
0 |
0 |
0 |
665 |
0 |
0 |
152.312 |
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| Carnes frescas elaboradas |
3.485 |
0 |
1.988 |
20 |
1.269 |
0 |
0 |
0 |
50 |
0 |
0 |
6.812 |
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| Productos lácteos |
7.098 |
0 |
5.666 |
84 |
2.163 |
0 |
0 |
0 |
6 |
0 |
0 |
15.018 |
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| Productos de molinería y panadería |
19.781 |
0 |
24.271 |
438 |
10.843 |
0 |
0 |
0 |
3.449 |
0 |
0 |
58.782 |
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| Azúcar y confitería |
15.149 |
1.071 |
6.484 |
294 |
8.994 |
0 |
0 |
0 |
368 |
0 |
0 |
32.360 |
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| Productos alimenticios diversos |
12.642 |
1 |
9.301 |
789 |
22.457 |
0 |
0 |
0 |
458 |
0 |
0 |
45.648 |
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| Bebidas |
137.177 |
409.057 |
12.425 |
1.895 |
196.265 |
0 |
0 |
0 |
1.000 |
0 |
0 |
757.820 |
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| Tabaco elaborado |
1.014 |
9.803 |
485 |
14 |
3.078 |
0 |
0 |
0 |
15 |
0 |
0 |
14.408 |
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| Textiles, prendas de vestir y productos del
cuero |
8.331 |
0 |
13.253 |
754 |
6.012 |
0 |
0 |
0 |
729 |
0 |
0 |
29.079 |
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| Madera y productos de madera |
2.435 |
0 |
5.974 |
321 |
9.346 |
0 |
0 |
0 |
1.367 |
0 |
0 |
19.443 |
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| Papel y productos de papel |
31.829 |
0 |
24.769 |
1.004 |
8.665 |
0 |
0 |
0 |
8.622 |
0 |
0 |
74.889 |
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| Substancias y productos químicos |
51.381 |
6 |
30.453 |
1.983 |
30.849 |
0 |
0 |
0 |
2.606 |
0 |
0 |
117.277 |
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| Productos de refinación del petróleo |
7.700 |
0 |
40.914 |
2.588 |
141.350 |
0 |
1.485.596 |
0 |
1.214 |
0 |
0 |
1.679.363 |
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| Productos de minerales no metálicos |
59.353 |
0 |
22.147 |
1.390 |
42.299 |
0 |
0 |
0 |
1.357 |
0 |
0 |
126.546 |
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| Productos básicos de metales |
1.051 |
0 |
1.160 |
588 |
6.640 |
0 |
0 |
0 |
10 |
0 |
0 |
9.448 |
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| Productos metálicos, maquinaria y
equipo |
16.459 |
0 |
16.188 |
626 |
9.109 |
0 |
0 |
0 |
782 |
0 |
0 |
43.164 |
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| Productos manufacturados diversos |
1.131 |
0 |
888 |
20 |
4.780 |
0 |
0 |
0 |
51 |
0 |
0 |
6.869 |
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| Electricidad, gas y agua |
120.091 |
0 |
60.427 |
3.594 |
163.584 |
0 |
0 |
0 |
1.903 |
0 |
0 |
349.599 |
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| Construcción y obras públicas |
74.619 |
0 |
114.814 |
5.342 |
40.547 |
0 |
0 |
0 |
22.730 |
0 |
0 |
258.053 |
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| Comercio |
394.600 |
11.635 |
358.406 |
7.244 |
314.796 |
0 |
0 |
0 |
14.201 |
0 |
0 |
1.100.881 |
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| Transporte y almacenamiento |
371.448 |
0 |
184.674 |
5.492 |
91.383 |
0 |
0 |
0 |
11.998 |
0 |
0 |
664.995 |
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| Comunicaciones |
146.992 |
0 |
67.209 |
4.269 |
114.455 |
0 |
0 |
0 |
2.849 |
0 |
0 |
335.773 |
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| Servicios financieros |
190.763 |
0 |
76.934 |
39.259 |
167.475 |
446.058 |
0 |
0 |
14.260 |
0 |
0 |
934.748 |
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| Servicios a las empresas |
243.147 |
7.186 |
123.299 |
14.670 |
197.911 |
0 |
0 |
0 |
14.863 |
0 |
0 |
601.076 |
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| Servicios comunales, sociales y
personales |
174.807 |
3 |
59.964 |
14.512 |
70.857 |
0 |
0 |
0 |
5.789 |
0 |
0 |
325.931 |
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| Restaurantes y hoteles |
33.501 |
5 |
32.069 |
293 |
12.180 |
0 |
0 |
0 |
3.989 |
0 |
0 |
82.037 |
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| Servicios de la administración pública |
185.469 |
10.024 |
216.657 |
64.987 |
133.831 |
0 |
0 |
0 |
137.818 |
0 |
0 |
748.787 |
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| Recaudación en Efectivo de mercado
interno |
2.466.268 |
448.898 |
1.596.933 |
186.902 |
2.545.767 |
446.058 |
1.485.596 |
5.497.171 |
267.929 |
0 |
0 |
14.941.522 |
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| Tributos de Importación en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.309.440 |
0 |
3.309.440 |
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| Recaudación en valores |
651.389 |
158.622 |
214.849 |
29.935 |
361.396 |
0 |
490.258 |
0 |
16.213 |
199.849 |
0 |
2.122.510 |
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| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
26.925 |
26.925 |
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| Recaudación Total |
3.117.657 |
607.519 |
1.811.782 |
216.837 |
2.907.164 |
446.058 |
1.975.854 |
5.497.171 |
284.141 |
3.509.289 |
26.925 |
20.400.397 |
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| Fuente:
Elaborado por UDAPE con datos del Servicio de Impuestos Nacionales |
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Continúa… |
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| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, Otros Ingresos en Efectivo y
Regímenes Especiales. |
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| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
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| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
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| (4) Incluye IUE, IUE RE,
IUM. |
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| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
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| CAPÍTULO III Sector Fiscal |
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|
CUADRO No. 3.4.7 |
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RECAUDACIONES TRIBUTARIAS POR
ACTIVIDAD ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2007) |
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| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IEHD |
IDH (3) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2007 |
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| Productos agrícolas no industriales |
1.476 |
0 |
4.429 |
112 |
1.217 |
0 |
0 |
0 |
9 |
0 |
0 |
7.244 |
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| Productos agrícolas industriales |
8.760 |
349 |
23.318 |
505 |
19.063 |
0 |
0 |
0 |
2.578 |
0 |
0 |
54.573 |
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| Productos pecuarios |
9.192 |
0 |
10.511 |
267 |
3.477 |
0 |
0 |
0 |
1.714 |
0 |
0 |
25.160 |
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| Silvicultura caza y pesca |
13.016 |
0 |
8.471 |
170 |
1.192 |
0 |
0 |
0 |
92 |
0 |
0 |
22.941 |
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| Petróleo crudo y gas natural |
243.913 |
0 |
60.724 |
9.534 |
331.569 |
0 |
0 |
5.954.390 |
653 |
0 |
0 |
6.600.784 |
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| Minerales metálicos y no metálicos |
105.795 |
0 |
13.469 |
11.089 |
292.327 |
0 |
0 |
0 |
1.054 |
0 |
0 |
423.734 |
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| Carnes frescas elaboradas |
3.986 |
0 |
2.265 |
18 |
1.005 |
0 |
0 |
0 |
48 |
0 |
0 |
7.322 |
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| Productos lácteos |
4.868 |
0 |
6.872 |
91 |
2.019 |
0 |
0 |
0 |
39 |
0 |
0 |
13.889 |
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| Productos de molinería y panadería |
20.979 |
0 |
29.817 |
599 |
13.998 |
0 |
0 |
0 |
6.992 |
0 |
0 |
72.386 |
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| Azúcar y confitería |
17.493 |
931 |
4.798 |
349 |
16.898 |
0 |
0 |
0 |
563 |
0 |
0 |
41.033 |
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| Productos alimenticios diversos |
17.945 |
0 |
9.883 |
890 |
40.007 |
0 |
0 |
0 |
194 |
0 |
0 |
68.918 |
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| Bebidas |
164.594 |
537.691 |
13.081 |
1.593 |
275.783 |
0 |
0 |
0 |
1.201 |
0 |
0 |
993.943 |
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| Tabaco elaborado |
809 |
14.435 |
177 |
11 |
530 |
0 |
0 |
0 |
4 |
0 |
0 |
15.966 |
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| Textiles, prendas de vestir y productos del
cuero |
8.533 |
0 |
13.768 |
627 |
6.586 |
0 |
0 |
0 |
607 |
0 |
0 |
30.120 |
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| Madera y productos de madera |
3.290 |
0 |
8.000 |
418 |
10.604 |
0 |
0 |
0 |
1.733 |
0 |
0 |
24.045 |
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| Papel y productos de papel |
37.119 |
0 |
28.889 |
1.441 |
14.580 |
0 |
0 |
0 |
9.447 |
0 |
0 |
91.475 |
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| Substancias y productos químicos |
57.347 |
9 |
35.269 |
2.064 |
33.106 |
0 |
0 |
0 |
5.062 |
0 |
0 |
132.857 |
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| Productos de refinación del petróleo |
416 |
0 |
117.000 |
645 |
251.000 |
0 |
2.054.966 |
0 |
247 |
0 |
0 |
2.424.274 |
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| Productos de minerales no metálicos |
56.441 |
0 |
17.379 |
1.342 |
44.431 |
0 |
0 |
0 |
1.553 |
0 |
0 |
121.146 |
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| Productos básicos de metales |
1.532 |
0 |
2.185 |
451 |
23.549 |
0 |
0 |
0 |
211 |
0 |
0 |
27.927 |
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| Productos metálicos, maquinaria y
equipo |
19.643 |
0 |
22.631 |
475 |
13.608 |
0 |
0 |
0 |
1.132 |
0 |
0 |
57.490 |
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| Productos manufacturados diversos |
2.408 |
0 |
1.105 |
14 |
3.418 |
0 |
0 |
0 |
29 |
0 |
0 |
6.973 |
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| Electricidad, gas y agua |
169.588 |
0 |
58.087 |
4.519 |
183.054 |
0 |
0 |
0 |
3.505 |
0 |
0 |
418.753 |
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| Construcción y obras públicas |
97.957 |
0 |
150.002 |
6.168 |
49.524 |
0 |
0 |
0 |
43.388 |
0 |
0 |
347.039 |
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| Comercio |
486.436 |
14.496 |
427.887 |
7.949 |
368.835 |
0 |
0 |
0 |
28.842 |
0 |
0 |
1.334.445 |
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| Transporte y almacenamiento |
391.251 |
0 |
197.541 |
5.759 |
103.701 |
0 |
0 |
0 |
14.707 |
0 |
0 |
712.960 |
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| Comunicaciones |
185.130 |
0 |
72.255 |
5.992 |
213.504 |
0 |
0 |
0 |
3.803 |
0 |
0 |
480.684 |
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| Servicios financieros |
179.438 |
0 |
84.573 |
57.734 |
208.322 |
323.599 |
0 |
0 |
15.260 |
0 |
0 |
868.927 |
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| Servicios a las empresas |
302.310 |
7.164 |
142.867 |
17.599 |
188.615 |
0 |
0 |
0 |
23.764 |
0 |
0 |
682.319 |
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| Servicios comunales, sociales y
personales |
195.269 |
1 |
67.342 |
14.146 |
76.647 |
0 |
0 |
0 |
8.500 |
0 |
0 |
361.905 |
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| Restaurantes y hoteles |
40.347 |
4 |
38.984 |
349 |
20.323 |
0 |
0 |
0 |
5.642 |
0 |
0 |
105.648 |
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| Servicios de la administración pública |
153.498 |
22.861 |
231.825 |
42.038 |
109.867 |
0 |
0 |
0 |
125.850 |
0 |
0 |
685.941 |
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| Recaudación en Efectivo de mercado
interno |
3.000.778 |
597.942 |
1.905.402 |
194.958 |
2.922.359 |
323.599 |
2.054.966 |
5.954.390 |
308.423 |
0 |
0 |
17.262.818 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tributos de Importación en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.237.194 |
0 |
4.237.194 |
|
|
|
|
|
|
|
| Recaudación en valores |
653.525 |
111.151 |
175.830 |
22.517 |
292.982 |
0 |
271.273 |
0 |
31.295 |
106.681 |
0 |
1.665.254 |
|
|
|
|
|
|
|
| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
28.910 |
28.910 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
3.654.303 |
709.093 |
2.081.232 |
217.475 |
3.215.341 |
323.599 |
2.326.240 |
5.954.390 |
339.718 |
4.343.875 |
28.910 |
23.194.175 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Servicio de Impuestos Nacionales |
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, Otros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
|
| |
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD
ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2008) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IEHD |
IDH (3) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2008 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
2.273 |
0 |
6.771 |
182 |
1.477 |
0 |
0 |
0 |
552 |
0 |
0 |
11.254 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
15.300 |
600 |
24.930 |
429 |
31.198 |
0 |
0 |
0 |
5.156 |
0 |
0 |
77.613 |
|
|
|
|
|
|
|
| Productos pecuarios |
11.799 |
0 |
12.070 |
272 |
12.221 |
0 |
0 |
0 |
1.878 |
0 |
0 |
38.240 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
19.231 |
0 |
11.867 |
181 |
1.916 |
0 |
0 |
0 |
65 |
0 |
0 |
33.261 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
458.263 |
0 |
146.879 |
11.756 |
1.073.049 |
0 |
0 |
6.643.520 |
130.462 |
0 |
0 |
8.463.928 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
146.367 |
0 |
14.544 |
15.521 |
316.391 |
0 |
0 |
0 |
3.563 |
0 |
0 |
496.387 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
4.714 |
0 |
2.671 |
20 |
938 |
0 |
0 |
0 |
111 |
0 |
0 |
8.454 |
|
|
|
|
|
|
|
| Productos lácteos |
7.920 |
0 |
8.790 |
142 |
2.611 |
0 |
0 |
0 |
255 |
0 |
0 |
19.718 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
37.822 |
0 |
34.210 |
644 |
21.124 |
0 |
0 |
0 |
8.156 |
0 |
0 |
101.956 |
|
|
|
|
|
|
|
| Azúcar y confitería |
15.134 |
1.065 |
3.286 |
291 |
6.131 |
0 |
0 |
0 |
409 |
0 |
0 |
26.317 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
28.088 |
2 |
23.425 |
1.473 |
174.556 |
0 |
0 |
0 |
291 |
0 |
0 |
227.835 |
|
|
|
|
|
|
|
| Bebidas |
223.399 |
653.691 |
12.068 |
2.504 |
341.890 |
0 |
0 |
0 |
1.699 |
0 |
0 |
1.235.250 |
|
|
|
|
|
|
|
| Tabaco elaborado |
1.176 |
15.461 |
38 |
6 |
4.222 |
0 |
0 |
0 |
48 |
0 |
0 |
20.950 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos del
cuero |
8.973 |
26 |
17.381 |
664 |
9.903 |
0 |
0 |
0 |
847 |
0 |
0 |
37.795 |
|
|
|
|
|
|
|
| Madera y productos de madera |
3.639 |
0 |
8.817 |
325 |
10.521 |
0 |
0 |
0 |
1.524 |
0 |
0 |
24.827 |
|
|
|
|
|
|
|
| Papel y productos de papel |
44.898 |
0 |
39.317 |
1.172 |
18.909 |
0 |
0 |
0 |
6.000 |
0 |
0 |
110.296 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
64.099 |
5 |
43.508 |
1.944 |
45.559 |
0 |
0 |
0 |
5.987 |
0 |
0 |
161.101 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
2.416 |
0 |
115.429 |
1.290 |
196.681 |
0 |
2.009.565 |
0 |
197 |
0 |
0 |
2.325.578 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
109.826 |
0 |
22.363 |
1.483 |
80.744 |
0 |
0 |
0 |
12.100 |
0 |
0 |
226.516 |
|
|
|
|
|
|
|
| Productos básicos de metales |
786 |
0 |
2.849 |
393 |
16.816 |
0 |
0 |
0 |
2.461 |
0 |
0 |
23.305 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
26.390 |
0 |
32.485 |
595 |
13.840 |
0 |
0 |
0 |
2.143 |
0 |
0 |
75.452 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
3.111 |
0 |
1.417 |
20 |
6.921 |
0 |
0 |
0 |
31 |
0 |
0 |
11.501 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
217.383 |
1 |
58.946 |
5.060 |
250.687 |
0 |
0 |
0 |
7.388 |
0 |
0 |
539.465 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
118.711 |
0 |
186.950 |
5.808 |
56.218 |
0 |
0 |
0 |
44.365 |
0 |
0 |
412.051 |
|
|
|
|
|
|
|
| Comercio |
616.983 |
15.765 |
545.516 |
8.831 |
489.785 |
0 |
0 |
0 |
49.354 |
0 |
0 |
1.726.233 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
308.622 |
0 |
191.966 |
5.787 |
110.237 |
0 |
0 |
0 |
20.685 |
0 |
0 |
637.297 |
|
|
|
|
|
|
|
| Comunicaciones |
304.638 |
0 |
83.041 |
8.431 |
337.521 |
0 |
0 |
0 |
2.840 |
0 |
0 |
736.470 |
|
|
|
|
|
|
|
| Servicios financieros |
217.887 |
0 |
107.811 |
77.423 |
232.456 |
340.252 |
0 |
0 |
8.665 |
0 |
0 |
984.493 |
|
|
|
|
|
|
|
| Servicios a las empresas |
345.531 |
4.597 |
177.277 |
25.439 |
217.517 |
0 |
0 |
0 |
24.860 |
0 |
0 |
795.222 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
218.445 |
0 |
79.024 |
15.590 |
89.169 |
0 |
0 |
0 |
10.882 |
0 |
0 |
413.111 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
46.285 |
3 |
43.680 |
497 |
22.183 |
0 |
0 |
0 |
6.779 |
0 |
0 |
119.427 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
120.693 |
25.501 |
193.300 |
37.716 |
114.192 |
0 |
0 |
0 |
168.571 |
0 |
0 |
659.974 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
3.750.804 |
716.718 |
2.252.623 |
231.890 |
4.307.581 |
340.252 |
2.009.565 |
6.643.520 |
528.324 |
0 |
0 |
20.781.276 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tributos de Importación en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.258.485 |
0 |
5.258.485 |
|
|
|
|
|
|
|
| Recaudación en valores |
479.735 |
121.758 |
319.653 |
26.819 |
373.753 |
0 |
490.117 |
0 |
28.493 |
444.385 |
0 |
2.284.713 |
|
|
|
|
|
|
|
| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
25.152 |
25.152 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
4.190.504 |
838.477 |
2.560.332 |
258.421 |
4.614.788 |
340.252 |
2.499.681 |
6.643.520 |
556.818 |
5.702.870 |
25.152 |
28.349.626 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Servicio de Impuestos Nacionales |
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, Otros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR
ACTIVIDAD ECONÓMICA Y TIPO DE IMPUESTO (5)
(En Miles de Bolivianos) (2009) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF (3) |
IEHD |
IDH (3) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2009 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
4.397 |
0 |
7.924 |
456 |
4.432 |
0 |
0 |
0 |
567 |
0 |
0 |
17.777 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
12.695 |
651 |
23.203 |
635 |
38.686 |
0 |
0 |
0 |
6.175 |
0 |
0 |
82.046 |
|
|
|
|
|
|
|
| Productos pecuarios |
6.967 |
0 |
16.606 |
608 |
6.532 |
0 |
0 |
0 |
2.320 |
0 |
0 |
33.033 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
25.142 |
0 |
14.326 |
323 |
2.645 |
0 |
0 |
0 |
634 |
0 |
0 |
43.071 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
70.605 |
0 |
20.736 |
11.525 |
220.809 |
0 |
0 |
6.465.160 |
4.799 |
0 |
0 |
6.793.633 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
81.142 |
0 |
10.939 |
9.379 |
184.897 |
0 |
0 |
0 |
3.603 |
0 |
0 |
289.959 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
5.105 |
0 |
2.739 |
43 |
755 |
0 |
0 |
0 |
27 |
0 |
0 |
8.670 |
|
|
|
|
|
|
|
| Productos lácteos |
11.959 |
1 |
8.797 |
143 |
3.159 |
0 |
0 |
0 |
674 |
0 |
0 |
24.733 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
31.184 |
0 |
24.682 |
704 |
19.524 |
0 |
0 |
0 |
7.830 |
0 |
0 |
83.924 |
|
|
|
|
|
|
|
| Azúcar y confitería |
15.421 |
541 |
1.814 |
272 |
2.192 |
0 |
0 |
0 |
1.098 |
0 |
0 |
21.338 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
31.652 |
2 |
10.343 |
1.425 |
59.157 |
0 |
0 |
0 |
620 |
0 |
0 |
103.199 |
|
|
|
|
|
|
|
| Bebidas |
279.129 |
653.749 |
11.428 |
2.885 |
440.248 |
0 |
0 |
0 |
2.301 |
0 |
0 |
1.389.740 |
|
|
|
|
|
|
|
| Tabaco elaborado |
1.581 |
30.671 |
28 |
7 |
4 |
0 |
0 |
0 |
5 |
0 |
0 |
32.295 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos del
cuero |
8.448 |
0 |
16.278 |
339 |
6.694 |
0 |
0 |
0 |
1.532 |
0 |
0 |
33.291 |
|
|
|
|
|
|
|
| Madera y productos de madera |
4.141 |
0 |
7.908 |
248 |
8.423 |
0 |
0 |
0 |
3.002 |
0 |
0 |
23.722 |
|
|
|
|
|
|
|
| Papel y productos de papel |
50.208 |
0 |
40.804 |
1.340 |
17.820 |
0 |
0 |
0 |
2.065 |
0 |
0 |
112.238 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
86.542 |
4 |
35.479 |
2.476 |
54.849 |
0 |
0 |
0 |
7.432 |
0 |
0 |
186.782 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
1.068 |
0 |
44.008 |
690 |
1.150.013 |
0 |
625.784 |
0 |
1.332 |
0 |
0 |
1.822.895 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
146.642 |
0 |
18.398 |
2.712 |
96.378 |
0 |
0 |
0 |
3.831 |
0 |
0 |
267.963 |
|
|
|
|
|
|
|
| Productos básicos de metales |
1.889 |
0 |
2.599 |
410 |
2.451 |
0 |
0 |
0 |
453 |
0 |
0 |
7.801 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
31.696 |
0 |
32.795 |
609 |
17.114 |
0 |
0 |
0 |
2.892 |
0 |
0 |
85.106 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
2.788 |
0 |
1.472 |
36 |
7.460 |
0 |
0 |
0 |
25 |
0 |
0 |
11.781 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
200.571 |
0 |
57.457 |
6.162 |
247.239 |
0 |
0 |
0 |
6.154 |
0 |
0 |
517.584 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
96.368 |
1 |
242.917 |
5.325 |
62.740 |
0 |
0 |
0 |
46.606 |
0 |
0 |
453.956 |
|
|
|
|
|
|
|
| Comercio |
694.248 |
18.927 |
514.399 |
10.595 |
602.613 |
0 |
0 |
0 |
56.066 |
0 |
0 |
1.896.849 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
233.170 |
0 |
170.586 |
4.883 |
187.526 |
0 |
0 |
0 |
13.280 |
0 |
0 |
609.445 |
|
|
|
|
|
|
|
| Comunicaciones |
369.348 |
1 |
66.192 |
9.531 |
319.614 |
0 |
0 |
0 |
17.525 |
0 |
0 |
782.211 |
|
|
|
|
|
|
|
| Servicios financieros |
231.897 |
0 |
117.136 |
73.211 |
230.975 |
338.608 |
0 |
0 |
7.356 |
0 |
0 |
999.182 |
|
|
|
|
|
|
|
| Servicios a las empresas |
422.938 |
5.991 |
202.858 |
18.857 |
236.160 |
0 |
0 |
0 |
41.171 |
0 |
0 |
927.977 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
233.724 |
0 |
83.243 |
17.605 |
93.747 |
0 |
0 |
0 |
15.457 |
0 |
0 |
443.777 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
48.733 |
5 |
50.349 |
493 |
21.722 |
0 |
0 |
0 |
9.784 |
0 |
0 |
131.087 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
112.701 |
28.425 |
144.658 |
71.248 |
98.752 |
0 |
0 |
0 |
317.317 |
0 |
0 |
773.100 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
3.554.099 |
738.968 |
2.003.102 |
255.177 |
4.445.331 |
338.608 |
625.784 |
6.465.160 |
583.936 |
0 |
0 |
19.010.166 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tributos de Importación en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.541.180 |
0 |
4.541.180 |
|
|
|
|
|
|
|
| Recaudación en valores |
847.736 |
193.579 |
189.645 |
33.537 |
1.797.410 |
0 |
1.577.870 |
0 |
477.490 |
315.594 |
0 |
5.432.860 |
|
|
|
|
|
|
|
| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.884 |
5.884 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
4.401.835 |
932.548 |
2.192.748 |
288.714 |
6.242.741 |
338.608 |
2.203.654 |
6.465.160 |
1.061.426 |
4.856.774 |
5.884 |
28.990.090 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Servicio de Impuestos Nacionales |
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, Otros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (5) En la
gestión 2009 se efectúa una acción de repetición en el pago por concepto de
IUE de YPFB, por la cual, el SIN emitió valores CENOCREF-I (Pago Indebido)
por Bs1.041,3 millones a la empresa. Posteriormente YPFB realiza el pago
concepto de IEHD por Bs436,6 millones de octubre a diciembre de 2009 y
Bs605,0 millones de enero a mayo de 2010 con los mismos valores. Esta
corrección estadística no se contempla en la Memoria de la Economía Boliviana
2012. |
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD
ECONÓMICA Y TIPO DE IMPUESTO (5)
(En Miles de Bolivianos) (2010) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF (3) |
IEHD |
IDH (3) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2010 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
8.928 |
0 |
8.560 |
405 |
8.017 |
0 |
0 |
0 |
1.316 |
0 |
0 |
27.226 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
16.183 |
1.334 |
27.203 |
719 |
27.942 |
0 |
0 |
0 |
4.216 |
0 |
0 |
77.598 |
|
|
|
|
|
|
|
| Productos pecuarios |
12.331 |
0 |
19.628 |
518 |
14.103 |
0 |
0 |
0 |
2.784 |
0 |
0 |
49.364 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
34.665 |
0 |
16.712 |
309 |
5.059 |
0 |
0 |
0 |
542 |
0 |
0 |
57.286 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
133.577 |
0 |
26.516 |
15.670 |
128.396 |
0 |
0 |
6.744.309 |
9.446 |
0 |
0 |
7.057.913 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
161.764 |
0 |
10.795 |
8.691 |
667.800 |
0 |
0 |
0 |
42.430 |
0 |
0 |
891.481 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
5.796 |
0 |
3.329 |
36 |
737 |
0 |
0 |
0 |
1.176 |
0 |
0 |
11.075 |
|
|
|
|
|
|
|
| Productos lácteos |
16.708 |
0 |
11.640 |
173 |
3.446 |
0 |
0 |
0 |
1.675 |
0 |
0 |
33.641 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
38.062 |
0 |
29.733 |
832 |
33.370 |
0 |
0 |
0 |
7.093 |
0 |
0 |
109.090 |
|
|
|
|
|
|
|
| Azúcar y confitería |
16.037 |
682 |
5.390 |
235 |
10.207 |
0 |
0 |
0 |
1.277 |
0 |
0 |
33.828 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
29.090 |
0 |
13.631 |
1.628 |
122.580 |
0 |
0 |
0 |
5.682 |
0 |
0 |
172.611 |
|
|
|
|
|
|
|
| Bebidas |
290.710 |
851.865 |
8.565 |
2.607 |
490.612 |
0 |
0 |
0 |
4.204 |
0 |
0 |
1.648.563 |
|
|
|
|
|
|
|
| Tabaco elaborado |
3.370 |
53.521 |
119 |
29 |
12.996 |
0 |
0 |
0 |
7 |
0 |
0 |
70.042 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos del
cuero |
9.227 |
0 |
19.528 |
442 |
7.259 |
0 |
0 |
0 |
2.346 |
0 |
0 |
38.802 |
|
|
|
|
|
|
|
| Madera y productos de madera |
5.272 |
0 |
9.542 |
244 |
6.820 |
0 |
0 |
0 |
2.976 |
0 |
0 |
24.854 |
|
|
|
|
|
|
|
| Papel y productos de papel |
54.432 |
0 |
43.991 |
1.304 |
25.985 |
0 |
0 |
0 |
6.887 |
0 |
0 |
132.599 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
107.496 |
5 |
40.313 |
3.128 |
87.347 |
0 |
0 |
0 |
9.876 |
0 |
0 |
248.167 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
1.302 |
0 |
5.267 |
298 |
772.382 |
0 |
1.039.879 |
0 |
322 |
0 |
0 |
1.819.449 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
142.169 |
0 |
22.020 |
4.395 |
163.988 |
0 |
0 |
0 |
4.357 |
0 |
0 |
336.928 |
|
|
|
|
|
|
|
| Productos básicos de metales |
1.469 |
0 |
3.893 |
424 |
9.455 |
0 |
0 |
0 |
549 |
0 |
0 |
15.791 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
28.456 |
0 |
34.768 |
860 |
19.222 |
0 |
0 |
0 |
4.958 |
0 |
0 |
88.263 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
7.255 |
0 |
2.420 |
88 |
7.864 |
0 |
0 |
0 |
28 |
0 |
0 |
17.655 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
260.787 |
0 |
59.874 |
5.339 |
251.754 |
0 |
0 |
0 |
6.261 |
0 |
0 |
584.015 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
101.175 |
67 |
247.364 |
5.741 |
59.187 |
0 |
0 |
0 |
48.242 |
0 |
0 |
461.777 |
|
|
|
|
|
|
|
| Comercio |
783.887 |
19.525 |
644.194 |
11.200 |
643.724 |
0 |
0 |
0 |
61.968 |
0 |
0 |
2.164.498 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
308.585 |
0 |
193.599 |
5.499 |
171.244 |
0 |
0 |
0 |
20.156 |
0 |
0 |
699.083 |
|
|
|
|
|
|
|
| Comunicaciones |
438.377 |
0 |
73.604 |
11.262 |
458.077 |
0 |
0 |
0 |
9.564 |
0 |
0 |
990.885 |
|
|
|
|
|
|
|
| Servicios financieros |
283.628 |
0 |
121.366 |
47.509 |
385.481 |
347.053 |
0 |
0 |
5.653 |
0 |
0 |
1.190.691 |
|
|
|
|
|
|
|
| Servicios a las empresas |
397.253 |
5.904 |
226.373 |
19.232 |
255.149 |
0 |
0 |
0 |
39.107 |
0 |
0 |
943.019 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
265.065 |
1 |
94.870 |
18.831 |
104.450 |
0 |
0 |
0 |
24.886 |
0 |
0 |
508.103 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
59.942 |
4 |
62.037 |
633 |
23.140 |
0 |
0 |
0 |
10.548 |
0 |
0 |
156.305 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
76.977 |
14 |
87.352 |
68.788 |
111.201 |
0 |
0 |
0 |
174.587 |
0 |
0 |
518.919 |
|
|
|
|
|
|
|
| |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
4.099.978 |
932.923 |
2.174.196 |
237.068 |
5.088.993 |
347.053 |
1.039.879 |
6.744.309 |
515.121 |
0 |
0 |
21.179.519 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tributos de Importación en efectivo (2) |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.601.720 |
0 |
5.601.720 |
|
|
|
|
|
|
|
| Recaudación en valores |
581.327 |
151.171 |
107.497 |
25.767 |
942.186 |
0 |
1.121.334 |
0 |
2.617 |
389.055 |
|
3.320.952 |
|
|
|
|
|
|
|
| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
601 |
601 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
4.681.305 |
1.084.094 |
2.281.693 |
262.834 |
6.031.179 |
347.053 |
2.161.213 |
6.744.309 |
517.738 |
5.990.775 |
601 |
30.102.793 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, Otros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (5) En la
gestión 2009 se efectúa una acción de repetición en el pago por concepto de
IUE de YPFB, por la cual, el SIN emitió valores CENOCREF-I (Pago Indebido)
por Bs1.041,3 millones a la empresa. Posteriormente YPFB realiza el pago
concepto de IEHD por Bs436,6 millones de octubre a diciembre de 2009 y
Bs605,0 millones de enero a mayo de 2010 con los mismos valores. Esta
corrección estadística no se contempla en la Memoria de la Economía Boliviana
2012. |
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD
ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2011) |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IEHD |
IDH (3) |
IJ/IPJ (5) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2011 |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
16.227 |
0 |
10.203 |
412 |
15.384 |
0 |
0 |
0 |
0 |
1.481 |
0 |
0 |
43.708 |
|
|
|
|
|
|
| Productos agrícolas industriales |
34.751 |
2.351 |
40.135 |
808 |
55.767 |
0 |
0 |
0 |
0 |
2.634 |
0 |
0 |
136.446 |
|
|
|
|
|
|
| Productos pecuarios |
26.776 |
0 |
25.317 |
750 |
26.414 |
0 |
0 |
0 |
4 |
1.510 |
0 |
0 |
80.772 |
|
|
|
|
|
|
| Silvicultura caza y pesca |
46.723 |
0 |
21.269 |
372 |
11.727 |
0 |
0 |
0 |
22 |
1.158 |
0 |
0 |
81.270 |
|
|
|
|
|
|
| Petróleo crudo y gas natural |
288.380 |
0 |
67.140 |
20.152 |
964.434 |
0 |
0 |
8.996.054 |
0 |
765 |
0 |
0 |
10.336.925 |
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
194.197 |
0 |
14.865 |
13.325 |
1.197.794 |
0 |
0 |
0 |
0 |
4.401 |
0 |
0 |
1.424.582 |
|
|
|
|
|
|
| Carnes frescas elaboradas |
7.246 |
0 |
3.718 |
68 |
1.030 |
0 |
0 |
0 |
0 |
592 |
0 |
0 |
12.654 |
|
|
|
|
|
|
| Productos lácteos |
22.674 |
0 |
14.211 |
175 |
5.248 |
0 |
0 |
0 |
0 |
787 |
0 |
0 |
43.094 |
|
|
|
|
|
|
| Productos de molinería y panadería |
31.589 |
1 |
44.135 |
864 |
31.938 |
0 |
0 |
0 |
8 |
6.432 |
0 |
0 |
114.966 |
|
|
|
|
|
|
| Azúcar y confitería |
22.320 |
1.032 |
6.767 |
244 |
13.121 |
0 |
0 |
0 |
0 |
4.110 |
0 |
0 |
47.595 |
|
|
|
|
|
|
| Productos alimenticios diversos |
31.314 |
0 |
12.053 |
1.723 |
85.395 |
0 |
0 |
0 |
0 |
6.627 |
0 |
0 |
137.113 |
|
|
|
|
|
|
| Bebidas |
391.094 |
1.070.272 |
11.048 |
2.458 |
590.731 |
0 |
0 |
0 |
2.123 |
5.292 |
0 |
0 |
2.073.018 |
|
|
|
|
|
|
| Tabaco elaborado |
12.417 |
97.159 |
249 |
37 |
14.470 |
0 |
0 |
0 |
42 |
34 |
0 |
0 |
124.408 |
|
|
|
|
|
|
| Textiles, prendas de vestir y productos del
cuero |
13.013 |
0 |
25.940 |
561 |
10.533 |
0 |
0 |
0 |
0 |
3.006 |
0 |
0 |
53.054 |
|
|
|
|
|
|
| Madera y productos de madera |
9.171 |
0 |
11.953 |
338 |
8.201 |
0 |
0 |
0 |
0 |
4.481 |
0 |
0 |
34.143 |
|
|
|
|
|
|
| Papel y productos de papel |
64.593 |
1 |
52.700 |
1.739 |
30.494 |
0 |
0 |
0 |
5 |
7.235 |
0 |
0 |
156.767 |
|
|
|
|
|
|
| Substancias y productos químicos |
117.102 |
3 |
51.272 |
2.625 |
76.375 |
0 |
0 |
0 |
12 |
13.465 |
0 |
0 |
260.854 |
|
|
|
|
|
|
| Productos de refinación del petróleo |
856 |
0 |
7.838 |
810 |
115.875 |
0 |
2.212.222 |
0 |
0 |
70 |
0 |
0 |
2.337.671 |
|
|
|
|
|
|
| Productos de minerales no metálicos |
170.745 |
0 |
21.821 |
3.267 |
173.945 |
0 |
0 |
0 |
5 |
5.113 |
0 |
0 |
374.896 |
|
|
|
|
|
|
| Productos básicos de metales |
1.586 |
0 |
3.892 |
272 |
7.874 |
0 |
0 |
0 |
0 |
1.301 |
0 |
0 |
14.926 |
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
37.580 |
0 |
44.323 |
830 |
29.643 |
0 |
0 |
0 |
5 |
5.543 |
0 |
0 |
117.924 |
|
|
|
|
|
|
| Productos manufacturados diversos |
9.055 |
0 |
3.179 |
67 |
7.799 |
0 |
0 |
0 |
0 |
135 |
0 |
0 |
20.235 |
|
|
|
|
|
|
| Electricidad, gas y agua |
316.577 |
16 |
84.007 |
5.699 |
233.994 |
0 |
0 |
0 |
2 |
10.799 |
0 |
0 |
651.095 |
|
|
|
|
|
|
| Construcción y obras públicas |
174.267 |
26 |
271.624 |
14.249 |
78.577 |
0 |
0 |
0 |
0 |
73.993 |
0 |
0 |
612.735 |
|
|
|
|
|
|
| Comercio |
1.025.205 |
22.825 |
902.248 |
13.063 |
772.063 |
0 |
0 |
0 |
678 |
104.983 |
0 |
0 |
2.841.065 |
|
|
|
|
|
|
| Transporte y almacenamiento |
274.641 |
0 |
220.256 |
6.746 |
173.440 |
0 |
0 |
0 |
27 |
24.846 |
0 |
0 |
699.957 |
|
|
|
|
|
|
| Comunicaciones |
497.764 |
0 |
75.218 |
12.123 |
448.770 |
0 |
0 |
0 |
180 |
9.823 |
0 |
0 |
1.043.878 |
|
|
|
|
|
|
| Servicios financieros |
300.917 |
0 |
131.288 |
45.599 |
396.035 |
379.456 |
0 |
0 |
644 |
5.349 |
0 |
0 |
1.259.288 |
|
|
|
|
|
|
| Servicios a las empresas |
511.447 |
9.836 |
296.861 |
22.979 |
265.097 |
0 |
0 |
0 |
101 |
84.035 |
0 |
0 |
1.190.355 |
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
322.889 |
0 |
111.292 |
19.890 |
107.487 |
0 |
0 |
0 |
9.223 |
22.792 |
0 |
0 |
593.573 |
|
|
|
|
|
|
| Restaurantes y hoteles |
71.637 |
5 |
78.004 |
768 |
29.689 |
0 |
0 |
0 |
1 |
11.367 |
0 |
0 |
191.472 |
|
|
|
|
|
|
| Servicios de la administración pública |
89.602 |
17 |
107.544 |
66.738 |
91.921 |
0 |
0 |
0 |
0 |
235.276 |
0 |
0 |
591.099 |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
5.134.355 |
1.203.546 |
2.772.372 |
259.748 |
6.071.264 |
379.456 |
2.212.222 |
8.996.054 |
13.082 |
659.435 |
0 |
0 |
27.701.536 |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tributos de Importación en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.639.872 |
0 |
7.639.872 |
|
|
|
|
|
|
| Recaudación en valores |
493.895 |
115.065 |
94.181 |
17.478 |
1.577.811 |
0 |
196.268 |
0 |
0 |
5.083 |
1.489.232 |
|
3.989.012 |
|
|
|
|
|
|
| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
56 |
56 |
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
5.628.250 |
1.318.611 |
2.866.553 |
277.226 |
7.649.075 |
379.456 |
2.408.490 |
8.996.054 |
13.082 |
664.518 |
9.129.104 |
56 |
39.330.476 |
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
|
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, Otros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
39.330.532 |
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (5) El cobro
por concepto de IJ/IPJ se inicia en la gestión 2011 mediante Ley Nº060. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD
ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2012) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IEHD |
IDH (3) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2012 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
20.716 |
0 |
11.785 |
413 |
18.488 |
0 |
0 |
0 |
2.158 |
0 |
0 |
53.561 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
44.367 |
2.259 |
46.358 |
810 |
67.018 |
0 |
0 |
0 |
3.836 |
0 |
0 |
164.648 |
|
|
|
|
|
|
|
| Productos pecuarios |
34.185 |
0 |
29.243 |
752 |
31.743 |
0 |
0 |
0 |
2.206 |
0 |
0 |
98.128 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
59.651 |
0 |
24.567 |
373 |
14.092 |
0 |
0 |
0 |
1.719 |
0 |
0 |
100.402 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
368.174 |
0 |
77.551 |
20.191 |
1.159.008 |
0 |
0 |
12.111.152 |
1.114 |
0 |
0 |
13.737.190 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
247.931 |
0 |
17.170 |
13.351 |
1.439.449 |
0 |
0 |
0 |
6.410 |
0 |
0 |
1.724.311 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
9.251 |
0 |
4.295 |
68 |
1.238 |
0 |
0 |
0 |
862 |
0 |
0 |
15.713 |
|
|
|
|
|
|
|
| Productos lácteos |
28.947 |
0 |
16.414 |
175 |
6.307 |
0 |
0 |
0 |
1.146 |
0 |
0 |
52.989 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
40.330 |
1 |
50.978 |
865 |
38.381 |
0 |
0 |
0 |
9.380 |
0 |
0 |
139.936 |
|
|
|
|
|
|
|
| Azúcar y confitería |
28.496 |
992 |
7.817 |
245 |
15.768 |
0 |
0 |
0 |
5.987 |
0 |
0 |
59.305 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
39.979 |
0 |
13.922 |
1.726 |
102.624 |
0 |
0 |
0 |
9.654 |
0 |
0 |
167.905 |
|
|
|
|
|
|
|
| Bebidas |
499.309 |
1.028.522 |
12.761 |
2.462 |
709.910 |
0 |
0 |
0 |
10.804 |
0 |
0 |
2.263.769 |
|
|
|
|
|
|
|
| Tabaco elaborado |
15.853 |
93.369 |
288 |
37 |
17.389 |
0 |
0 |
0 |
111 |
0 |
0 |
127.046 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos del
cuero |
16.614 |
0 |
29.962 |
562 |
12.658 |
0 |
0 |
0 |
4.379 |
0 |
0 |
64.176 |
|
|
|
|
|
|
|
| Madera y productos de madera |
11.708 |
0 |
13.806 |
338 |
9.856 |
0 |
0 |
0 |
6.528 |
0 |
0 |
42.236 |
|
|
|
|
|
|
|
| Papel y productos de papel |
82.465 |
1 |
60.872 |
1.742 |
36.646 |
0 |
0 |
0 |
10.547 |
0 |
0 |
192.273 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
149.504 |
3 |
59.222 |
2.630 |
91.783 |
0 |
0 |
0 |
19.632 |
0 |
0 |
322.774 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
1.093 |
0 |
9.053 |
811 |
139.253 |
0 |
1.123.113 |
0 |
102 |
0 |
0 |
1.273.425 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
217.990 |
0 |
25.205 |
3.273 |
209.038 |
0 |
0 |
0 |
7.456 |
0 |
0 |
462.962 |
|
|
|
|
|
|
|
| Productos básicos de metales |
2.025 |
0 |
4.496 |
273 |
9.463 |
0 |
0 |
0 |
1.896 |
0 |
0 |
18.152 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
47.978 |
0 |
51.196 |
831 |
35.624 |
0 |
0 |
0 |
8.082 |
0 |
0 |
143.711 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
11.561 |
0 |
3.671 |
67 |
9.373 |
0 |
0 |
0 |
197 |
0 |
0 |
24.869 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
404.174 |
15 |
97.033 |
5.710 |
281.203 |
0 |
0 |
0 |
15.733 |
0 |
0 |
803.868 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
222.486 |
25 |
313.741 |
14.276 |
94.429 |
0 |
0 |
0 |
107.786 |
0 |
0 |
752.744 |
|
|
|
|
|
|
|
| Comercio |
1.308.877 |
21.935 |
1.042.147 |
13.088 |
927.827 |
0 |
0 |
0 |
153.919 |
0 |
0 |
3.467.792 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
350.634 |
0 |
254.409 |
6.759 |
208.431 |
0 |
0 |
0 |
36.233 |
0 |
0 |
856.466 |
|
|
|
|
|
|
|
| Comunicaciones |
635.494 |
0 |
86.881 |
12.146 |
539.309 |
0 |
0 |
0 |
14.572 |
0 |
0 |
1.288.402 |
|
|
|
|
|
|
|
| Servicios financieros |
384.180 |
0 |
151.645 |
45.687 |
475.935 |
378.095 |
0 |
0 |
8.731 |
0 |
0 |
1.444.273 |
|
|
|
|
|
|
|
| Servicios a las empresas |
652.963 |
9.452 |
342.891 |
23.023 |
318.580 |
0 |
0 |
0 |
122.561 |
0 |
0 |
1.469.471 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
412.232 |
0 |
128.548 |
19.929 |
129.172 |
0 |
0 |
0 |
46.651 |
0 |
0 |
736.532 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
91.459 |
5 |
90.099 |
769 |
35.679 |
0 |
0 |
0 |
16.560 |
0 |
0 |
234.572 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
114.395 |
17 |
124.219 |
66.868 |
110.466 |
0 |
0 |
0 |
342.729 |
0 |
0 |
758.694 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
6.555.020 |
1.156.597 |
3.202.246 |
260.253 |
7.296.139 |
378.095 |
1.123.113 |
12.111.152 |
979.682 |
0 |
0 |
33.062.297 |
|
|
|
|
|
|
|
| |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tributos de Importación en efectivo (2) |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.291.134 |
0 |
8.291.134 |
|
|
|
|
|
|
|
| Recaudación en valores |
623.304 |
289.973 |
56.203 |
18.688 |
2.103.942 |
0 |
1.304.169 |
0 |
2.102 |
1.437.314 |
0 |
5.835.694 |
|
|
|
|
|
|
|
| Programa Transitorio |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
| |
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
7.178.324 |
1.446.569 |
3.258.449 |
278.941 |
9.400.082 |
378.095 |
2.427.282 |
12.111.152 |
981.784 |
9.728.448 |
0 |
47.189.125 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, IJ/IPJ yOtros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
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|
|
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| |
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|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
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|
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| |
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|
|
|
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|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD
ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2013) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
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|
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|
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|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IEHD |
IDH (3) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2013(p) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
7.895 |
0 |
3.823 |
258 |
4.477 |
0 |
0 |
0 |
2.213 |
0 |
0 |
18.666 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
33.791 |
1.659 |
53.386 |
964 |
57.751 |
0 |
0 |
0 |
5.924 |
0 |
0 |
153.476 |
|
|
|
|
|
|
|
| Productos pecuarios |
31.206 |
0 |
30.168 |
898 |
32.914 |
0 |
0 |
0 |
9.346 |
0 |
0 |
104.531 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
75.295 |
0 |
27.369 |
871 |
13.460 |
0 |
0 |
0 |
767 |
0 |
0 |
117.762 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
731.923 |
0 |
14.523 |
17.062 |
1.506.222 |
0 |
0 |
15.542.590 |
16.764 |
0 |
0 |
17.829.083 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
77.264 |
0 |
18.174 |
9.392 |
441.788 |
0 |
0 |
0 |
5.791 |
0 |
0 |
552.409 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
10.981 |
0 |
5.851 |
101 |
1.449 |
0 |
0 |
0 |
192 |
0 |
0 |
18.573 |
|
|
|
|
|
|
|
| Productos lácteos |
26.852 |
0 |
13.325 |
342 |
12.287 |
0 |
0 |
0 |
1.168 |
0 |
0 |
53.974 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
90.698 |
0 |
71.855 |
657 |
58.295 |
0 |
0 |
0 |
11.610 |
0 |
0 |
233.114 |
|
|
|
|
|
|
|
| Azúcar y confitería |
14.274 |
890 |
5.161 |
424 |
26.135 |
0 |
0 |
0 |
6.944 |
0 |
0 |
53.827 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
71.992 |
5.870 |
24.846 |
3.354 |
270.480 |
0 |
0 |
0 |
20.600 |
0 |
0 |
397.141 |
|
|
|
|
|
|
|
| Bebidas |
439.032 |
1.312.038 |
25.937 |
2.998 |
640.906 |
0 |
0 |
0 |
14.920 |
0 |
0 |
2.435.830 |
|
|
|
|
|
|
|
| Tabaco elaborado |
14.270 |
122.036 |
618 |
147 |
17.179 |
0 |
0 |
0 |
111 |
0 |
0 |
154.362 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos del
cuero |
23.702 |
0 |
26.009 |
258 |
19.106 |
0 |
0 |
0 |
7.347 |
0 |
0 |
76.422 |
|
|
|
|
|
|
|
| Madera y productos de madera |
14.017 |
0 |
15.086 |
554 |
9.020 |
0 |
0 |
0 |
5.406 |
0 |
0 |
44.084 |
|
|
|
|
|
|
|
| Papel y productos de papel |
98.596 |
2 |
64.950 |
1.665 |
44.532 |
0 |
0 |
0 |
12.281 |
0 |
0 |
222.027 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
194.839 |
8 |
67.014 |
4.608 |
115.860 |
0 |
0 |
0 |
19.643 |
0 |
0 |
401.972 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
1.944 |
0 |
22.389 |
973 |
35.455 |
0 |
1.651.220 |
0 |
195 |
0 |
0 |
1.712.176 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
267.223 |
0 |
39.322 |
4.224 |
133.380 |
0 |
0 |
0 |
61.714 |
0 |
0 |
505.863 |
|
|
|
|
|
|
|
| Productos básicos de metales |
4.609 |
0 |
5.647 |
620 |
28.380 |
0 |
0 |
0 |
2.066 |
0 |
0 |
41.323 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
77.390 |
0 |
70.587 |
808 |
39.479 |
0 |
0 |
0 |
22.520 |
0 |
0 |
210.784 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
5.717 |
0 |
3.163 |
77 |
9.167 |
0 |
0 |
0 |
1.544 |
0 |
0 |
19.668 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
373.434 |
0 |
94.132 |
6.036 |
263.357 |
0 |
0 |
0 |
43.727 |
0 |
0 |
780.685 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
346.625 |
1 |
414.977 |
11.619 |
193.345 |
0 |
0 |
0 |
171.935 |
0 |
0 |
1.138.502 |
|
|
|
|
|
|
|
| Comercio |
1.648.567 |
25.031 |
1.220.478 |
24.895 |
1.288.493 |
0 |
0 |
0 |
281.403 |
0 |
0 |
4.488.867 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
446.404 |
3 |
276.548 |
7.676 |
509.014 |
0 |
0 |
0 |
118.056 |
0 |
0 |
1.357.701 |
|
|
|
|
|
|
|
| Comunicaciones |
792.760 |
1 |
82.737 |
15.780 |
696.837 |
0 |
0 |
0 |
30.300 |
0 |
0 |
1.618.416 |
|
|
|
|
|
|
|
| Servicios financieros |
402.671 |
0 |
140.869 |
59.448 |
831.970 |
384.086 |
0 |
0 |
333.892 |
0 |
0 |
2.152.936 |
|
|
|
|
|
|
|
| Servicios a las empresas |
740.278 |
3 |
379.075 |
30.479 |
319.049 |
0 |
0 |
0 |
108.540 |
0 |
0 |
1.577.423 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
485.553 |
0 |
135.998 |
21.073 |
147.855 |
0 |
0 |
0 |
67.773 |
0 |
0 |
858.251 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
128.723 |
0 |
97.124 |
835 |
47.936 |
0 |
0 |
0 |
21.985 |
0 |
0 |
296.604 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
126.303 |
18 |
135.844 |
103.444 |
98.085 |
0 |
0 |
0 |
299.107 |
0 |
0 |
762.801 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
7.804.828 |
1.467.560 |
3.586.987 |
332.540 |
7.913.660 |
384.086 |
1.651.220 |
15.542.590 |
1.705.783 |
0 |
0 |
40.389.253 |
|
|
|
|
|
|
|
| |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
| Tributos de Importación en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.457.689 |
0 |
9.457.689 |
|
|
|
|
|
|
|
| Recaudación en valores |
783.067 |
46.543 |
115.971 |
31.322 |
3.366.221 |
0 |
1.097.736 |
0 |
9.426 |
1.735.860 |
|
7.186.146 |
|
|
|
|
|
|
|
| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
8.587.895 |
1.514.103 |
3.702.958 |
363.862 |
11.279.881 |
384.086 |
2.748.955 |
15.542.590 |
1.715.210 |
11.193.549 |
0 |
57.033.088 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, IJ/IPJ yOtros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (p) Preliminar |
|
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| |
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| |
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| |
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|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD ECONÓMICA
Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2014) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IEHD |
IDH (3) |
Otros (1) |
Tributos
de
Importación |
Programa
Transitorio |
Total 2014(p) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
9.258 |
0 |
4.722 |
240 |
7.471 |
0 |
0 |
0 |
3.489 |
0 |
0 |
25.180 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
65.903 |
1.686 |
54.308 |
1.435 |
111.226 |
0 |
0 |
0 |
11.950 |
0 |
0 |
246.508 |
|
|
|
|
|
|
|
| Productos pecuarios |
39.914 |
0 |
39.200 |
1.167 |
30.197 |
0 |
0 |
0 |
11.952 |
0 |
0 |
122.430 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
109.214 |
0 |
39.577 |
1.454 |
18.383 |
0 |
0 |
0 |
1.070 |
0 |
0 |
169.698 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
1.096.416 |
0 |
19.903 |
21.444 |
2.239.304 |
0 |
0 |
15.601.861 |
37.466 |
0 |
0 |
19.016.393 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
94.601 |
0 |
21.989 |
9.852 |
212.465 |
0 |
0 |
0 |
7.314 |
0 |
0 |
346.220 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
13.185 |
0 |
6.426 |
150 |
2.014 |
0 |
0 |
0 |
377 |
0 |
0 |
22.152 |
|
|
|
|
|
|
|
| Productos lácteos |
37.302 |
28 |
13.387 |
316 |
12.357 |
0 |
0 |
0 |
774 |
0 |
0 |
64.164 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
96.053 |
0 |
78.202 |
973 |
58.794 |
0 |
0 |
0 |
14.788 |
0 |
0 |
248.810 |
|
|
|
|
|
|
|
| Azúcar y confitería |
5.732 |
66 |
2.232 |
650 |
11.258 |
0 |
0 |
0 |
12.458 |
0 |
0 |
32.394 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
51.560 |
2 |
18.015 |
2.426 |
177.280 |
0 |
0 |
0 |
4.037 |
0 |
0 |
253.321 |
|
|
|
|
|
|
|
| Bebidas |
382.304 |
1.240.768 |
24.856 |
3.660 |
586.682 |
0 |
0 |
0 |
36.823 |
0 |
0 |
2.275.092 |
|
|
|
|
|
|
|
| Tabaco elaborado |
17.255 |
84.797 |
352 |
624 |
2.867 |
0 |
0 |
0 |
63 |
0 |
0 |
105.958 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos del
cuero |
28.394 |
0 |
27.556 |
1.674 |
17.747 |
0 |
0 |
0 |
8.715 |
0 |
0 |
84.086 |
|
|
|
|
|
|
|
| Madera y productos de madera |
21.416 |
0 |
18.939 |
749 |
13.089 |
0 |
0 |
0 |
10.098 |
0 |
0 |
64.290 |
|
|
|
|
|
|
|
| Papel y productos de papel |
105.402 |
1 |
64.312 |
1.597 |
51.931 |
0 |
0 |
0 |
16.957 |
0 |
0 |
240.199 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
218.602 |
7 |
69.974 |
10.202 |
126.963 |
0 |
0 |
0 |
27.966 |
0 |
0 |
453.713 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
2.577 |
0 |
7.484 |
1.375 |
168.836 |
0 |
1.968.141 |
0 |
140 |
0 |
0 |
2.148.554 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
300.485 |
0 |
57.059 |
4.952 |
229.837 |
0 |
0 |
0 |
76.555 |
0 |
0 |
668.888 |
|
|
|
|
|
|
|
| Productos básicos de metales |
7.024 |
0 |
5.649 |
793 |
19.200 |
0 |
0 |
0 |
2.063 |
0 |
0 |
34.729 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
110.878 |
0 |
82.937 |
1.595 |
54.906 |
0 |
0 |
0 |
33.804 |
0 |
0 |
284.120 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
4.531 |
0 |
3.227 |
77 |
8.808 |
0 |
0 |
0 |
1.168 |
0 |
0 |
17.812 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
403.266 |
0 |
116.113 |
7.251 |
299.574 |
0 |
0 |
0 |
33.276 |
0 |
0 |
859.479 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
490.747 |
0 |
520.922 |
13.657 |
270.637 |
0 |
0 |
0 |
235.228 |
0 |
0 |
1.531.192 |
|
|
|
|
|
|
|
| Comercio |
1.893.719 |
30.582 |
1.336.365 |
26.704 |
1.565.995 |
0 |
0 |
0 |
316.298 |
0 |
0 |
5.169.663 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
496.665 |
3 |
318.869 |
8.630 |
427.889 |
0 |
0 |
0 |
170.933 |
0 |
0 |
1.422.989 |
|
|
|
|
|
|
|
| Comunicaciones |
800.672 |
0 |
110.109 |
20.456 |
466.343 |
0 |
0 |
0 |
215.435 |
0 |
0 |
1.613.015 |
|
|
|
|
|
|
|
| Servicios financieros |
484.468 |
0 |
144.481 |
72.243 |
1.025.159 |
400.559 |
- |
0 |
324.408 |
0 |
0 |
2.451.317 |
|
|
|
|
|
|
|
| Servicios a las empresas |
967.225 |
7.273 |
472.946 |
45.522 |
471.599 |
0 |
0 |
0 |
169.534 |
0 |
0 |
2.134.098 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
583.260 |
2 |
148.379 |
22.768 |
186.829 |
0 |
0 |
0 |
125.782 |
0 |
0 |
1.067.019 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
169.455 |
0 |
113.112 |
1.505 |
65.575 |
0 |
0 |
0 |
37.214 |
0 |
0 |
386.860 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
165.879 |
158 |
139.161 |
114.682 |
120.760 |
0 |
0 |
0 |
274.007 |
0 |
0 |
814.647 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
9.273.362 |
1.365.373 |
4.080.760 |
400.824 |
9.061.972 |
400.559 |
1.968.141 |
15.601.861 |
2.222.140 |
0 |
0 |
44.374.991 |
|
|
|
|
|
|
|
| |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
| Tributos de Importación en efectivo (2) |
na |
na |
na |
na |
na |
na |
na |
na |
na |
10.469.984 |
0 |
10.469.984 |
|
|
|
|
|
|
|
| Recaudación en valores |
760.073 |
325.378 |
53.068 |
38.258 |
3.221.904 |
0 |
0 |
920.778 |
25.288 |
1.160.128 |
|
6.504.876 |
|
|
|
|
|
|
|
| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
10.033.435 |
1.690.751 |
4.133.829 |
439.081 |
12.283.876 |
400.559 |
1.968.141 |
16.522.639 |
2.247.428 |
11.630.112 |
0 |
61.349.851 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, IJ/IPJ yOtros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (p) Preliminar |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD
ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2015) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IVME |
IEHD |
IDH (3) |
Otros(1) |
Tributos Aduaneros |
Total 2015(p) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
7.775 |
0 |
4.223 |
261 |
4.000 |
0 |
0 |
0 |
0 |
7.911 |
0 |
24.171 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
52.720 |
949 |
52.329 |
1.444 |
70.021 |
0 |
0 |
0 |
0 |
22.578 |
0 |
200.041 |
|
|
|
|
|
|
|
| Productos pecuarios |
40.100 |
3 |
34.927 |
873 |
35.256 |
0 |
0 |
0 |
0 |
14.178 |
0 |
125.337 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
104.905 |
0 |
40.888 |
1.585 |
26.530 |
0 |
0 |
0 |
0 |
1.870 |
0 |
175.777 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
609.502 |
0 |
78.261 |
18.420 |
2.389.177 |
0 |
0 |
0 |
11.096.830 |
11.351 |
0 |
14.203.541 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
35.920 |
0 |
19.621 |
9.176 |
153.166 |
0 |
0 |
0 |
0 |
62.192 |
0 |
280.075 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
13.129 |
0 |
7.060 |
237 |
2.046 |
0 |
0 |
0 |
0 |
933 |
0 |
23.406 |
|
|
|
|
|
|
|
| Productos lácteos |
45.609 |
228 |
18.248 |
362 |
27.416 |
0 |
0 |
0 |
0 |
677 |
0 |
92.540 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
99.227 |
10 |
73.698 |
2.371 |
64.778 |
0 |
0 |
0 |
0 |
19.333 |
0 |
259.416 |
|
|
|
|
|
|
|
| Azúcar y confitería |
9.655 |
5 |
2.848 |
404 |
10.495 |
0 |
0 |
0 |
0 |
11.406 |
0 |
34.813 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
101.051 |
7.302 |
31.942 |
3.490 |
98.707 |
0 |
0 |
0 |
0 |
5.509 |
0 |
248.001 |
|
|
|
|
|
|
|
| Bebidas |
468.425 |
1.372.971 |
28.606 |
4.087 |
653.459 |
0 |
0 |
0 |
0 |
41.759 |
0 |
2.569.307 |
|
|
|
|
|
|
|
| Tabaco elaborado |
15.899 |
71.222 |
161 |
417 |
15.746 |
0 |
0 |
0 |
0 |
63 |
0 |
103.508 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos de
cuero |
31.816 |
0 |
27.906 |
386 |
19.576 |
0 |
0 |
0 |
0 |
11.165 |
0 |
90.848 |
|
|
|
|
|
|
|
| Madera y productos de madera |
21.732 |
0 |
19.225 |
814 |
13.117 |
0 |
0 |
0 |
0 |
10.675 |
0 |
65.563 |
|
|
|
|
|
|
|
| Papel y productos de papel |
116.340 |
0 |
70.346 |
1.738 |
49.306 |
0 |
0 |
0 |
0 |
24.089 |
0 |
261.820 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
266.207 |
7 |
75.840 |
8.957 |
131.441 |
0 |
0 |
0 |
0 |
31.788 |
0 |
514.240 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
1.754 |
0 |
13.912 |
1.482 |
179.036 |
0 |
0 |
2.550.689 |
0 |
3.909 |
0 |
2.750.781 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
338.298 |
0 |
60.518 |
6.391 |
211.644 |
0 |
0 |
0 |
0 |
29.140 |
0 |
645.991 |
|
|
|
|
|
|
|
| Productos básicos de metales |
8.973 |
0 |
6.384 |
1.141 |
10.614 |
0 |
0 |
0 |
0 |
2.166 |
0 |
29.277 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
119.976 |
0 |
87.780 |
2.134 |
73.655 |
0 |
0 |
0 |
0 |
52.331 |
0 |
335.876 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
6.382 |
0 |
2.706 |
76 |
8.222 |
0 |
0 |
0 |
0 |
1.971 |
0 |
19.357 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
386.848 |
0 |
134.085 |
8.562 |
352.293 |
0 |
0 |
0 |
0 |
38.182 |
0 |
919.969 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
558.213 |
0 |
591.673 |
20.128 |
351.496 |
1 |
0 |
0 |
0 |
413.357 |
0 |
1.934.869 |
|
|
|
|
|
|
|
| Comercio |
2.139.517 |
33.607 |
1.404.531 |
30.497 |
1.753.545 |
0 |
5 |
0 |
0 |
444.059 |
0 |
5.805.761 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
777.310 |
20 |
369.701 |
13.697 |
628.540 |
0 |
0 |
0 |
0 |
191.766 |
0 |
1.981.034 |
|
|
|
|
|
|
|
| Comunicaciones |
798.577 |
0 |
109.030 |
21.599 |
679.645 |
42 |
0 |
0 |
0 |
62.259 |
0 |
1.671.152 |
|
|
|
|
|
|
|
| Servicios financieros |
547.924 |
0 |
158.680 |
91.069 |
1.182.481 |
377.531 |
276.432 |
0 |
0 |
16.971 |
0 |
2.651.088 |
|
|
|
|
|
|
|
| Servicios a las empresas |
1.033.163 |
7 |
450.522 |
53.329 |
596.418 |
172 |
668 |
0 |
0 |
293.766 |
0 |
2.428.045 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
693.324 |
9 |
169.688 |
26.499 |
238.240 |
91 |
167 |
0 |
0 |
149.305 |
0 |
1.277.322 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
200.600 |
8 |
125.743 |
2.267 |
84.813 |
1 |
0 |
0 |
0 |
55.247 |
0 |
468.680 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
263.007 |
130 |
192.020 |
126.744 |
145.588 |
9.864 |
22 |
0 |
0 |
560.624 |
0 |
1.297.999 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
9.913.875 |
1.486.479 |
4.463.102 |
460.636 |
10.260.466 |
387.702 |
277.294 |
2.550.689 |
11.096.830 |
2.592.530 |
0 |
43.489.603 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tributos Aduaneros en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.877.317 |
10.877.317 |
|
|
|
|
|
|
|
| Recaudación en valores |
665.995 |
262.125 |
27.558 |
47.013 |
2.041.307 |
0 |
0 |
414.603 |
0 |
22.754 |
438.254 |
3.919.609 |
|
|
|
|
|
|
|
| Programa Transitorio |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
10.579.870 |
1.748.604 |
4.490.660 |
507.649 |
12.301.773 |
387.702 |
277.294 |
2.965.291 |
11.096.830 |
2.615.284 |
11.315.571 |
58.286.529 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
|
|
|
|
|
|
|
|
|
|
Continúa… |
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, IJ/IPJ yOtros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (p) Preliminar |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD
ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2016) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IVME |
IEHD4 |
IDH (3) |
Otros(1) |
Tributos Aduaneros |
Total 2016(p) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
6.717 |
0 |
3.221 |
192 |
4.725 |
0 |
0 |
0 |
0 |
1.835 |
0 |
16.689 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
44.322 |
1.097 |
42.237 |
1.185 |
39.300 |
0 |
0 |
0 |
0 |
25.783 |
0 |
153.924 |
|
|
|
|
|
|
|
| Productos pecuarios |
40.428 |
0 |
31.858 |
975 |
23.649 |
0 |
0 |
0 |
0 |
9.847 |
0 |
106.756 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
97.095 |
0 |
33.182 |
1.905 |
32.153 |
0 |
0 |
0 |
0 |
3.585 |
0 |
167.920 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
245.999 |
0 |
56.382 |
15.351 |
618.386 |
0 |
0 |
0 |
6.162.682 |
125.040 |
0 |
7.223.839 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
106.053 |
0 |
19.583 |
5.640 |
793.197 |
0 |
0 |
0 |
0 |
30.481 |
0 |
954.954 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
14.483 |
0 |
7.754 |
167 |
2.444 |
0 |
0 |
0 |
0 |
1.176 |
0 |
26.024 |
|
|
|
|
|
|
|
| Productos lácteos |
49.413 |
126 |
20.475 |
441 |
9.377 |
0 |
0 |
0 |
0 |
1.351 |
0 |
81.184 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
136.501 |
0 |
81.986 |
1.205 |
50.247 |
0 |
0 |
0 |
0 |
22.132 |
0 |
292.070 |
|
|
|
|
|
|
|
| Azúcar y confitería |
5.324 |
351 |
2.372 |
349 |
4.966 |
0 |
0 |
0 |
0 |
10.035 |
0 |
23.396 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
120.773 |
6.250 |
71.134 |
3.831 |
69.496 |
0 |
0 |
0 |
0 |
4.654 |
0 |
276.138 |
|
|
|
|
|
|
|
| Bebidas |
577.453 |
1.600.828 |
44.576 |
4.044 |
620.714 |
0 |
0 |
0 |
0 |
23.333 |
0 |
2.870.948 |
|
|
|
|
|
|
|
| Tabaco elaborado |
4.501 |
33.417 |
16 |
587 |
15.960 |
0 |
0 |
0 |
0 |
64 |
0 |
54.545 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos de
cuero |
28.452 |
0 |
23.120 |
292 |
14.892 |
0 |
0 |
0 |
0 |
15.233 |
0 |
81.989 |
|
|
|
|
|
|
|
| Madera y productos de madera |
20.946 |
0 |
15.090 |
848 |
11.287 |
0 |
0 |
0 |
0 |
13.522 |
0 |
61.692 |
|
|
|
|
|
|
|
| Papel y productos de papel |
122.273 |
1 |
64.460 |
1.579 |
46.927 |
0 |
0 |
0 |
0 |
25.680 |
0 |
260.920 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
307.251 |
5 |
78.355 |
14.280 |
148.247 |
0 |
0 |
0 |
0 |
41.913 |
0 |
590.051 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
66.981 |
0 |
7.209 |
1.224 |
201.346 |
0 |
0 |
2.665.411 |
0 |
1.294 |
0 |
2.943.464 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
354.881 |
0 |
58.054 |
5.554 |
274.812 |
0 |
0 |
0 |
0 |
19.201 |
0 |
712.501 |
|
|
|
|
|
|
|
| Productos básicos de metales |
9.444 |
0 |
6.727 |
820 |
6.875 |
0 |
0 |
0 |
0 |
2.746 |
0 |
26.612 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
141.634 |
1 |
80.243 |
2.133 |
59.627 |
0 |
0 |
0 |
0 |
65.133 |
0 |
348.771 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
7.976 |
0 |
1.735 |
227 |
5.091 |
0 |
0 |
0 |
0 |
1.291 |
0 |
16.320 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
381.234 |
1 |
149.603 |
8.473 |
329.774 |
0 |
0 |
0 |
0 |
91.909 |
0 |
960.993 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
545.138 |
36 |
582.167 |
23.373 |
405.683 |
0 |
0 |
0 |
0 |
529.847 |
0 |
2.086.244 |
|
|
|
|
|
|
|
| Comercio |
2.346.885 |
45.028 |
1.366.893 |
30.729 |
1.665.817 |
0 |
0 |
0 |
0 |
472.619 |
0 |
5.927.971 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
753.795 |
4 |
355.932 |
12.430 |
531.412 |
1 |
0 |
0 |
0 |
209.102 |
0 |
1.862.677 |
|
|
|
|
|
|
|
| Comunicaciones |
782.404 |
0 |
107.482 |
22.742 |
681.235 |
65 |
0 |
0 |
0 |
90.764 |
0 |
1.684.692 |
|
|
|
|
|
|
|
| Servicios financieros |
564.527 |
0 |
163.380 |
90.189 |
876.222 |
430.123 |
0 |
0 |
0 |
53.483 |
0 |
2.177.924 |
|
|
|
|
|
|
|
| Servicios a las empresas |
1.189.768 |
25 |
435.973 |
61.908 |
525.592 |
199 |
0 |
0 |
0 |
352.231 |
0 |
2.565.697 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
734.976 |
18 |
164.404 |
28.622 |
251.038 |
55 |
0 |
0 |
0 |
217.287 |
0 |
1.396.400 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
212.911 |
6 |
120.080 |
2.118 |
87.471 |
0 |
0 |
0 |
0 |
75.898 |
0 |
498.484 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
297.139 |
35 |
190.669 |
98.464 |
229.731 |
9.056 |
0 |
0 |
0 |
415.404 |
0 |
1.240.498 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
10.317.675 |
1.687.232 |
4.386.350 |
441.877 |
8.637.692 |
439.499 |
0 |
2.665.411 |
6.162.682 |
2.953.871 |
0 |
37.692.288 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tributos Aduaneros en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.404.558 |
9.404.558 |
|
|
|
|
|
|
|
| Recaudación en valores |
622.202 |
101.999 |
38.528 |
54.618 |
1.741.520 |
0 |
0 |
637.810 |
0 |
62.519 |
504.818 |
3.764.014 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Recaudación Total |
10.939.877 |
1.789.232 |
4.424.878 |
496.495 |
10.379.211 |
439.499 |
0 |
3.303.221 |
6.162.682 |
3.016.390 |
9.909.376 |
50.860.861 |
|
|
|
|
|
|
|
| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, IJ/IPJ yOtros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (4) Incluye IUE, IUE RE,
IUM. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (p) Preliminar |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| CAPÍTULO III Sector Fiscal |
|
|
|
|
|
|
|
|
|
|
|
CUADRO No. 3.4.7 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD ECONÓMICA
Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2017) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IVME |
IEHD4 |
IDH (3) |
Otros(1) |
Tributos Aduaneros |
Total 2017(p) |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Productos agrícolas no industriales |
8.488 |
0 |
4.343 |
156 |
4.224 |
0 |
0 |
0 |
0 |
1.348 |
0 |
18.558 |
|
|
|
|
|
|
|
| Productos agrícolas industriales |
42.446 |
1.381 |
58.637 |
651 |
27.631 |
0 |
0 |
0 |
0 |
26.803 |
0 |
157.550 |
|
|
|
|
|
|
|
| Productos pecuarios |
36.010 |
1 |
38.688 |
1.038 |
26.745 |
0 |
0 |
0 |
0 |
14.388 |
0 |
116.870 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
112.318 |
0 |
27.761 |
1.605 |
23.504 |
0 |
0 |
0 |
0 |
6.875 |
0 |
172.063 |
|
|
|
|
|
|
|
| Petróleo crudo y gas natural |
329.276 |
0 |
131.266 |
13.965 |
522.585 |
0 |
0 |
0 |
6.312.628 |
8 |
0 |
7.309.728 |
|
|
|
|
|
|
|
| Minerales metálicos y no metálicos |
35.096 |
0 |
20.440 |
5.446 |
670.272 |
0 |
0 |
0 |
0 |
26.935 |
0 |
758.189 |
|
|
|
|
|
|
|
| Carnes frescas elaboradas |
13.602 |
2 |
7.579 |
131 |
2.243 |
0 |
0 |
0 |
0 |
714 |
0 |
24.272 |
|
|
|
|
|
|
|
| Productos lácteos |
46.518 |
199 |
23.184 |
511 |
8.527 |
0 |
0 |
0 |
0 |
1.919 |
0 |
80.857 |
|
|
|
|
|
|
|
| Productos de molinería y panadería |
100.732 |
13 |
84.137 |
1.344 |
55.612 |
0 |
0 |
0 |
0 |
21.748 |
0 |
263.585 |
|
|
|
|
|
|
|
| Azúcar y confitería |
6.144 |
112 |
2.152 |
249 |
4.919 |
0 |
0 |
0 |
0 |
11.227 |
0 |
24.803 |
|
|
|
|
|
|
|
| Productos alimenticios diversos |
124.575 |
6.113 |
76.058 |
4.017 |
88.947 |
0 |
0 |
0 |
0 |
6.490 |
0 |
306.200 |
|
|
|
|
|
|
|
| Bebidas |
488.661 |
1.282.723 |
35.257 |
4.011 |
578.473 |
0 |
1 |
0 |
0 |
19.617 |
0 |
2.408.742 |
|
|
|
|
|
|
|
| Tabaco elaborado |
13.865 |
102.578 |
28 |
198 |
828 |
0 |
0 |
0 |
0 |
16 |
0 |
117.513 |
|
|
|
|
|
|
|
| Textiles, prendas de vestir y productos de
cuero |
24.736 |
3 |
20.153 |
174 |
14.990 |
0 |
0 |
0 |
0 |
11.975 |
0 |
72.031 |
|
|
|
|
|
|
|
| Madera y productos de madera |
26.446 |
13 |
14.127 |
591 |
11.967 |
0 |
0 |
0 |
0 |
9.490 |
0 |
62.634 |
|
|
|
|
|
|
|
| Papel y productos de papel |
117.098 |
0 |
62.046 |
1.924 |
61.208 |
0 |
2 |
0 |
0 |
31.170 |
0 |
273.448 |
|
|
|
|
|
|
|
| Substancias y productos químicos |
279.963 |
8 |
59.155 |
13.137 |
186.588 |
0 |
0 |
0 |
0 |
44.443 |
0 |
583.293 |
|
|
|
|
|
|
|
| Productos de refinación del petróleo |
8.132 |
0 |
10.807 |
1.197 |
66.064 |
0 |
0 |
3.073.253 |
0 |
911 |
0 |
3.160.364 |
|
|
|
|
|
|
|
| Productos de minerales no metálicos |
311.063 |
0 |
45.198 |
6.387 |
281.841 |
0 |
0 |
0 |
0 |
28.167 |
0 |
672.656 |
|
|
|
|
|
|
|
| Productos básicos de metales |
7.136 |
0 |
5.029 |
558 |
4.163 |
0 |
0 |
0 |
0 |
3.443 |
0 |
20.328 |
|
|
|
|
|
|
|
| Productos metálicos, maquinaria y
equipo |
117.097 |
1 |
71.925 |
1.811 |
60.202 |
0 |
0 |
0 |
0 |
70.745 |
0 |
321.781 |
|
|
|
|
|
|
|
| Productos manufacturados diversos |
6.202 |
0 |
2.418 |
33 |
4.419 |
0 |
0 |
0 |
0 |
1.228 |
0 |
14.299 |
|
|
|
|
|
|
|
| Electricidad, gas y agua |
353.150 |
1 |
138.163 |
9.179 |
396.033 |
0 |
0 |
0 |
0 |
142.903 |
0 |
1.039.428 |
|
|
|
|
|
|
|
| Construcción y obras públicas |
582.716 |
55 |
588.487 |
17.243 |
358.726 |
4 |
9 |
0 |
0 |
497.229 |
0 |
2.044.469 |
|
|
|
|
|
|
|
| Comercio |
2.165.556 |
56.066 |
1.353.496 |
31.304 |
1.624.612 |
3 |
7 |
0 |
0 |
494.592 |
0 |
5.725.635 |
|
|
|
|
|
|
|
| Transporte y almacenamiento |
794.584 |
6 |
329.533 |
12.080 |
458.722 |
0 |
1 |
0 |
0 |
240.746 |
0 |
1.835.673 |
|
|
|
|
|
|
|
| Comunicaciones |
855.942 |
1 |
89.297 |
20.583 |
569.887 |
54 |
0 |
0 |
0 |
143.165 |
0 |
1.678.928 |
|
|
|
|
|
|
|
| Servicios financieros |
611.133 |
0 |
159.660 |
114.516 |
1.410.137 |
477.612 |
161 |
0 |
0 |
9.442 |
0 |
2.782.662 |
|
|
|
|
|
|
|
| Servicios a las empresas |
1.116.930 |
84 |
423.585 |
58.563 |
591.786 |
0 |
2 |
0 |
0 |
354.677 |
0 |
2.545.628 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
755.021 |
3 |
161.485 |
30.600 |
285.353 |
30 |
1 |
0 |
0 |
139.751 |
0 |
1.372.243 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
192.951 |
39 |
111.966 |
1.944 |
89.037 |
0 |
0 |
0 |
0 |
72.747 |
0 |
468.684 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
226.517 |
137 |
167.050 |
85.581 |
164.507 |
13.052 |
5 |
0 |
0 |
513.001 |
0 |
1.169.852 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
0 |
|
|
|
|
|
|
|
| Recaudación en Efectivo de mercado
interno |
9.910.101 |
1.449.539 |
4.323.111 |
440.729 |
8.654.752 |
490.755 |
189 |
3.073.253 |
6.312.628 |
2.947.912 |
0 |
37.602.967 |
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
0 |
|
|
|
|
|
|
|
| Tributos Aduaneros en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.139.105 |
10.139.105 |
|
|
|
|
|
|
|
| Recaudación en valores |
439.399 |
441.290 |
68.761 |
61.436 |
995.143 |
0 |
0 |
82.446 |
0 |
7.514 |
696.251 |
2.792.242 |
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| |
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|
0 |
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|
|
|
| Recaudación Total |
10.349.500 |
1.890.829 |
4.391.872 |
502.165 |
9.649.896 |
490.755 |
189 |
3.155.699 |
6.312.628 |
2.955.426 |
10.835.356 |
50.534.314 |
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| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
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| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, IJ/IPJ yOtros Ingresos en Efectivo y
Regímenes Especiales. |
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| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
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| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
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| (4) Incluye IUE, IUE RE,
IUM. |
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| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
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| (p) Preliminar |
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| CAPÍTULO III Sector Fiscal |
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|
CUADRO No. 3.4.7 |
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|
RECAUDACIONES TRIBUTARIAS POR ACTIVIDAD
ECONÓMICA Y TIPO DE IMPUESTO
(En Miles de Bolivianos) (2018) |
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| Actividad Económica |
IVA MI |
ICE - MI |
IT |
RC-IVA |
IUE (4) |
ITF |
IVME |
IEHD4 |
IDH (3) |
Otros(1) |
Tributos Aduaneros |
Total 2018(p) |
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| Productos agrícolas no industriales |
8.461 |
0 |
4.819 |
155 |
3.515 |
0 |
0 |
0 |
0 |
1.126 |
0 |
18.076 |
|
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|
|
|
|
| Productos agrícolas industriales |
48.215 |
1.441 |
62.705 |
856 |
37.794 |
0 |
0 |
0 |
0 |
23.988 |
0 |
174.998 |
|
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|
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| Productos pecuarios |
43.206 |
6 |
37.817 |
1.027 |
24.382 |
0 |
0 |
0 |
0 |
8.109 |
0 |
114.547 |
|
|
|
|
|
|
|
| Silvicultura caza y pesca |
119.310 |
0 |
33.751 |
1.444 |
32.450 |
0 |
0 |
0 |
0 |
20.093 |
0 |
207.048 |
|
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|
|
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| Petróleo crudo y gas natural |
478.376 |
0 |
226.859 |
17.284 |
475.625 |
0 |
0 |
0 |
7.635.863 |
165.311 |
0 |
8.999.319 |
|
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| Minerales metálicos y no metálicos |
38.899 |
0 |
20.831 |
8.196 |
1.006.123 |
0 |
0 |
0 |
0 |
31.589 |
0 |
1.105.638 |
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| Carnes frescas elaboradas |
16.853 |
7 |
8.224 |
137 |
2.957 |
0 |
0 |
0 |
0 |
1.238 |
0 |
29.416 |
|
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| Productos lácteos |
44.413 |
289 |
19.038 |
672 |
8.628 |
0 |
0 |
0 |
0 |
2.040 |
0 |
75.080 |
|
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|
| Productos de molinería y panadería |
110.690 |
1 |
88.317 |
1.223 |
42.976 |
0 |
0 |
0 |
0 |
12.351 |
0 |
255.559 |
|
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| Azúcar y confitería |
5.672 |
236 |
2.539 |
264 |
5.897 |
0 |
0 |
0 |
0 |
8.956 |
0 |
23.564 |
|
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|
| Productos alimenticios diversos |
120.825 |
7.386 |
53.810 |
3.810 |
143.439 |
0 |
0 |
0 |
0 |
19.919 |
0 |
349.189 |
|
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| Bebidas |
528.146 |
1.460.384 |
30.608 |
4.653 |
580.447 |
0 |
0 |
0 |
0 |
21.289 |
0 |
2.625.526 |
|
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| Tabaco elaborado |
20.317 |
123.349 |
245 |
589 |
23.205 |
0 |
0 |
0 |
0 |
12 |
0 |
167.718 |
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| Textiles, prendas de vestir y productos de
cuero |
23.628 |
0 |
20.572 |
211 |
14.288 |
0 |
0 |
0 |
0 |
8.337 |
0 |
67.036 |
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| Madera y productos de madera |
17.105 |
0 |
14.360 |
702 |
11.021 |
0 |
0 |
0 |
0 |
11.673 |
0 |
54.862 |
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| Papel y productos de papel |
76.568 |
0 |
52.619 |
1.635 |
47.831 |
0 |
0 |
0 |
0 |
31.175 |
0 |
209.828 |
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| Substancias y productos químicos |
273.932 |
1.368 |
61.822 |
13.331 |
165.114 |
0 |
0 |
0 |
0 |
107.954 |
0 |
623.521 |
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| Productos de refinación del petróleo |
9.382 |
0 |
138.786 |
1.365 |
45.927 |
0 |
0 |
3.039.347 |
0 |
1.118 |
0 |
3.235.924 |
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|
| Productos de minerales no metálicos |
237.315 |
0 |
60.651 |
5.718 |
109.756 |
0 |
0 |
0 |
0 |
45.601 |
0 |
459.041 |
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|
| Productos básicos de metales |
12.116 |
0 |
6.410 |
747 |
11.706 |
0 |
0 |
0 |
0 |
7.478 |
0 |
38.457 |
|
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|
| Productos metálicos, maquinaria y
equipo |
113.141 |
0 |
68.720 |
1.988 |
57.153 |
0 |
0 |
0 |
0 |
71.399 |
0 |
312.402 |
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| Productos manufacturados diversos |
5.643 |
0 |
2.281 |
307 |
5.018 |
0 |
0 |
0 |
0 |
1.508 |
0 |
14.757 |
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|
| Electricidad, gas y agua |
369.126 |
0 |
160.300 |
9.258 |
453.303 |
0 |
0 |
0 |
0 |
202.044 |
0 |
1.194.032 |
|
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| Construcción y obras públicas |
520.700 |
0 |
558.195 |
14.111 |
359.506 |
0 |
0 |
0 |
0 |
418.865 |
0 |
1.871.377 |
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| Comercio |
2.170.222 |
54.524 |
1.296.289 |
31.741 |
1.625.766 |
0 |
0 |
0 |
0 |
474.264 |
0 |
5.652.805 |
|
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|
| Transporte y almacenamiento |
794.255 |
2 |
316.080 |
12.756 |
475.033 |
0 |
0 |
0 |
0 |
236.078 |
0 |
1.834.204 |
|
|
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|
|
| Comunicaciones |
949.738 |
0 |
130.116 |
26.018 |
683.486 |
0 |
0 |
0 |
0 |
109.645 |
0 |
1.899.004 |
|
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|
|
| Servicios financieros |
651.067 |
0 |
160.767 |
125.231 |
1.668.190 |
531.824 |
132 |
0 |
0 |
18.246 |
0 |
3.155.457 |
|
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|
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|
|
|
| Servicios a las empresas |
1.161.047 |
4 |
458.391 |
58.133 |
521.011 |
25 |
0 |
0 |
0 |
341.665 |
0 |
2.540.275 |
|
|
|
|
|
|
|
| Servicios comunales, sociales y
personales |
776.648 |
1 |
162.310 |
44.824 |
308.724 |
22 |
0 |
0 |
0 |
138.292 |
0 |
1.430.822 |
|
|
|
|
|
|
|
| Restaurantes y hoteles |
180.984 |
112 |
105.980 |
1.876 |
91.683 |
0 |
0 |
0 |
0 |
53.066 |
0 |
433.701 |
|
|
|
|
|
|
|
| Servicios de la administración pública |
229.072 |
152 |
182.485 |
84.370 |
123.214 |
11.316 |
0 |
0 |
0 |
478.536 |
0 |
1.109.146 |
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| |
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| Recaudación en Efectivo de mercado
interno |
10.155.072 |
1.649.262 |
4.546.698 |
474.630 |
9.165.169 |
543.187 |
133 |
3.039.347 |
7.635.863 |
3.072.967 |
0 |
40.282.328 |
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| |
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| Tributos Aduaneros en efectivo (2) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.514.528 |
10.514.528 |
|
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|
|
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|
|
| Recaudación en valores |
411.167 |
272.469 |
91.559 |
50.338 |
900.862 |
0 |
0 |
102.512 |
0 |
9.452 |
1.024.103 |
2.862.463 |
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| Recaudación Total |
10.566.238 |
1.921.732 |
4.638.257 |
524.968 |
10.066.032 |
543.187 |
133 |
3.141.859 |
7.635.863 |
3.082.419 |
11.538.631 |
53.659.319 |
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| Fuente:
Elaborado por UDAPE con datos del Viceministerio de Política Tributaria |
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|
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|
|
|
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|
|
|
|
|
|
| (1) Otros
incluye los Conceptos Varios, ISAE, TGB, IJ/IPJ yOtros Ingresos en Efectivo y
Regímenes Especiales. |
|
|
|
|
|
|
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|
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| (2) Incluye IVA, ICE e
IEHD importaciones en efectivo. |
|
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|
|
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| (3) El cobro por concepto
de IDH se inicia en la gestión 2005. |
|
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|
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|
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| (4) Incluye IUE, IUE RE,
IUM. |
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| NOTA: La
clasificación por Actividad Económica no es comparable con la Clasificación
Internacional Industrial Uniforme (CIIU). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (p) Preliminar |
|
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