| CAPÍTULO III Sector Fiscal | CUADRO No. 3.6.1 | |||||
| EMISIÓN Y RECUPERACIÓN DE VALORES FISCALES | ||||||
| (En miles de bolivianos) (1988-2010) | ||||||
| AÑO | CRA | CENOCREN (1) |
CERTEX Y NOCRE'S (2) |
BTR | OTROS (3) |
TOTAL |
| 1988 | ||||||
| Emisión | 2,203.5 | 26,444.0 | 0.0 | 0.0 | 0.0 | 28,647.5 |
| Recuperación | 0.0 | 17,705.2 | 4,531.5 | 0.0 | 0.0 | 22,236.7 |
| Renta Interna | 0.0 | 17,705.2 | 4,531.5 | 0.0 | 0.0 | 22,236.7 |
| Renta Aduanera | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Emisión Neta | 2,203.5 | 8,738.8 | -4,531.5 | 0.0 | 0.0 | 6,410.8 |
| 1989 | ||||||
| Emisión | 41,558.6 | 65,167.1 | 0.0 | 31,315.5 | 0.0 | 138,041.2 |
| Recuperación | 30,414.4 | 41,203.3 | 5,010.9 | 0.0 | 297.1 | 76,925.7 |
| Renta Interna | 21,850.7 | 21,848.1 | 4,155.2 | 0.0 | 297.1 | 48,151.1 |
| Renta Aduanera | 8,563.8 | 19,355.2 | 855.6 | 0.0 | 0.0 | 28,774.6 |
| Emisión Neta | 11,144.2 | 23,963.8 | -5,010.9 | 31,315.5 | -297.1 | 61,115.4 |
| 1990 | ||||||
| Emisión | 69,253.7 | 85,748.2 | 0.0 | 14,219.5 | 0.0 | 169,221.4 |
| Recuperación | 69,348.6 | 72,709.7 | 1,290.3 | 40,249.4 | 0.0 | 183,598.0 |
| Renta Interna | 58,794.4 | 47,280.6 | 1,188.0 | 27,255.3 | 0.0 | 134,518.3 |
| Renta Aduanera | 10,554.2 | 25,429.1 | 102.3 | 12,994.0 | 0.0 | 49,079.6 |
| Emisión Neta | -95.0 | 13,038.4 | -1,290.3 | -26,029.8 | 0.0 | -14,376.6 |
| 1991 | ||||||
| Emisión | 30,568.4 | 71,526.4 | 28,195.4 | 1,396.8 | 0.0 | 131,687.0 |
| Recuperación | 11,564.6 | 68,225.0 | 32,619.5 | 8,894.2 | 0.0 | 121,303.3 |
| Renta Interna | 10,272.0 | 47,738.8 | 32,589.1 | 8,529.1 | 0.0 | 99,128.9 |
| Renta Aduanera | 1,292.7 | 20,486.2 | 30.4 | 365.1 | 0.0 | 22,174.4 |
| Emisión Neta | 19,003.8 | 3,301.3 | -4,424.1 | -7,497.4 | 0.0 | 10,383.7 |
| 1992 | ||||||
| Emisión | 2,170.3 | 117,301.2 | 54,517.5 | 991.6 | 0.0 | 174,980.7 |
| Recuperación | 1,219.8 | 113,348.8 | 64,064.7 | 3,792.1 | 14.0 | 182,439.4 |
| Renta Interna | 1,167.8 | 89,758.3 | 50,792.4 | 3,792.1 | 0.0 | 145,510.6 |
| Renta Aduanera | 52.0 | 23,590.6 | 13,272.3 | 0.0 | 14.0 | 36,928.9 |
| Emisión Neta | 950.6 | 3,952.3 | -9,547.1 | -2,800.6 | -14.0 | -7,458.8 |
| 1993 | ||||||
| Emisión | 202.7 | 73,898.9 | 166,941.7 | 223.3 | 0.0 | 241,266.6 |
| Recuperación | 5,374.1 | 93,855.6 | 128,294.3 | 1,247.0 | 5,728.0 | 234,499.0 |
| Renta Interna | 5,369.1 | 73,799.2 | 125,430.1 | 1,247.0 | 5,601.2 | 211,446.6 |
| Renta Aduanera | 5.0 | 20,056.4 | 2,864.2 | 0.0 | 126.8 | 23,052.4 |
| Emisión Neta | -5,171.5 | -19,956.7 | 38,647.5 | -1,023.7 | -5,728.0 | 6,767.6 |
| 1994 | ||||||
| Emisión | 0.0 | 75,015.5 | 148,308.5 | 0.0 | 220,376.0 | 443,700.0 |
| Recuperación | 36.8 | 60,094.2 | 158,545.8 | 227.7 | 195,560.0 | 414,464.5 |
| Renta Interna | 36.8 | 45,506.1 | 153,215.3 | 195.1 | 184,148.1 | 383,101.5 |
| Renta Aduanera | 0.0 | 14,588.1 | 5,330.5 | 32.6 | 11,411.8 | 31,363.0 |
| Emisión Neta | -36.8 | 14,921.3 | -10,237.3 | -227.7 | 24,816.0 | 29,235.5 |
| 1995 | ||||||
| Emisión | 0.0 | 19,890.2 | 168,580.7 | 0.0 | 241,802.0 | 430,272.9 |
| Recuperación | 0.0 | 36,650.5 | 204,174.0 | 69.1 | 224,297.7 | 465,191.3 |
| Renta Interna | 0.0 | 26,460.1 | 192,824.8 | 69.1 | 214,368.1 | 433,722.2 |
| Renta Aduanera | 0.0 | 10,190.3 | 11,349.2 | 0.0 | 9,929.5 | 31,469.1 |
| Emisión Neta | 0.0 | -16,760.3 | -35,593.2 | -69.1 | 17,504.3 | -34,918.4 |
| 1996 | ||||||
| Emisión | 0.0 | 21,220.5 | 172,533.7 | 0.0 | 239,081.1 | 432,835.3 |
| Recuperación | 0.0 | 32,671.9 | 89,675.5 | 81.9 | 216,848.4 | 339,277.7 |
| Renta Interna | 0.0 | 22,814.7 | 87,028.2 | 72.0 | 205,663.0 | 315,577.8 |
| Renta Aduanera | 0.0 | 9,857.2 | 2,647.3 | 10.0 | 11,185.4 | 23,699.9 |
| Emisión Neta | 0.0 | -11,451.4 | 82,858.2 | -81.9 | 22,232.7 | 93,557.6 |
| 1997 | ||||||
| Emisión | 0.0 | 103,840.6 | 363,366.8 | 0.0 | 243,834.5 | 711,042.0 |
| Recuperación | 0.0 | 87,897.2 | 242,077.3 | 0.0 | 222,531.2 | 552,505.8 |
| Renta Interna | 0.0 | 83,995.2 | 222,931.4 | 0.0 | 212,977.5 | 519,904.1 |
| Renta Aduanera | 0.0 | 3,902.0 | 19,146.0 | 0.0 | 9,553.7 | 32,601.6 |
| Emisión Neta | 0.0 | 15,943.4 | 121,289.5 | 0.0 | 21,303.3 | 158,536.2 |
| 1998 | ||||||
| Emisión | 0.0 | 194,796.3 | 360,240.0 | 0.0 | 389,742.1 | 944,778.4 |
| Recuperación | 0.0 | 37,512.2 | 275,081.7 | 1,698.2 | 499,316.6 | 813,608.6 |
| Renta Interna | 0.0 | 34,242.0 | 251,400.2 | 1,698.2 | 477,620.2 | 764,960.5 |
| Renta Aduanera | 0.0 | 3,270.2 | 23,681.5 | 0.0 | 21,696.4 | 48,648.1 |
| Emisión Neta | 0.0 | 157,284.2 | 85,158.2 | -1,698.2 | -109,574.5 | 131,169.8 |
| 1999 | ||||||
| Emisión | 0.0 | 0.0 | 261,637.0 | 0.0 | 643,922.0 | 905,559.0 |
| Recuperación | 0.0 | 4,240.0 | 297,988.2 | 0.0 | 650,414.8 | 952,643.0 |
| Renta Interna | 0.0 | 2,880.0 | 269,424.1 | 0.0 | 620,605.2 | 892,909.2 |
| Renta Aduanera | 0.0 | 1,360.0 | 28,564.1 | 0.0 | 29,809.7 | 59,733.8 |
| Emisión Neta | 0.0 | -4,240.0 | -36,351.2 | 0.0 | -6,492.8 | -47,084.0 |
| 2000 | ||||||
| Emisión | 0.0 | 0.0 | 350,073.0 | 0.0 | 527,864.6 | 877,937.6 |
| Recuperación | 0.0 | 0.0 | 369,985.5 | 0.0 | 475,745.3 | 845,730.8 |
| Renta Interna | 0.0 | 0.0 | 358,152.8 | 0.0 | 462,643.8 | 820,796.5 |
| Renta Aduanera | 0.0 | 0.0 | 11,832.7 | 0.0 | 13,101.5 | 24,934.2 |
| Emisión Neta | 0.0 | 0.0 | -19,912.5 | 0.0 | 52,119.3 | 32,206.8 |
| 2001 | ||||||
| Emisión | 0.0 | 0.0 | 985,661.3 | 0.0 | 348,436.2 | 1,334,097.5 |
| Recuperación | 0.0 | 0.0 | 1,013,639.2 | 0.0 | 339,415.5 | 1,353,054.7 |
| Renta Interna | 0.0 | 0.0 | 1,004,042.4 | 0.0 | 331,094.0 | 1,335,136.3 |
| Renta Aduanera | 0.0 | 0.0 | 9,596.9 | 0.0 | 8,321.5 | 17,918.4 |
| Emisión Neta | 0.0 | 0.0 | -27,977.9 | 0.0 | 9,020.7 | -18,957.3 |
| 2002 | ||||||
| Emisión | 0.0 | 0.0 | 419,417.1 | 0.0 | 338,568.0 | 757,985.1 |
| Recuperación | 0.0 | 0.0 | 519,989.6 | 0.0 | 321,612.7 | 841,602.4 |
| Renta Interna | 0.0 | 0.0 | 509,503.0 | 0.0 | 315,959.5 | 825,462.5 |
| Renta Aduanera | 0.0 | 0.0 | 10,486.6 | 0.0 | 5,653.2 | 16,139.8 |
| Emisión Neta | 0.0 | 0.0 | -100,572.5 | 0.0 | 16,955.3 | -83,617.2 |
| 2003 | ||||||
| Emisión | 0.0 | 0.0 | 817,469.6 | 0.0 | 363,172.6 | 1,180,642.2 |
| Recuperación | 0.0 | 0.0 | 449,541.6 | 0.0 | 398,628.8 | 848,170.4 |
| Renta Interna | 0.0 | 0.0 | 438,823.5 | 0.0 | 393,771.7 | 832,595.1 |
| Renta Aduanera | 0.0 | 0.0 | 10,718.1 | 0.0 | 4,857.1 | 15,575.3 |
| Emisión Neta | 0.0 | 0.0 | 367,928.0 | 0.0 | -35,456.2 | 332,471.8 |
| 2004 | ||||||
| Emisión | 0.0 | 0.0 | 805,316.1 | 0.0 | 450,466.3 | 1,255,782.4 |
| Recuperación | 0.0 | 0.0 | 838,460.4 | 0.0 | 309,947.3 | 1,148,407.8 |
| Renta Interna | 0.0 | 0.0 | 819,630.3 | 0.0 | 307,806.8 | 1,127,437.1 |
| Renta Aduanera | 0.0 | 0.0 | 18,830.2 | 0.0 | 2,140.5 | 20,970.7 |
| Emisión Neta | 0.0 | 0.0 | -33,144.4 | 0.0 | 140,519.0 | 107,374.6 |
| 2005 | ||||||
| Emisión | 0.0 | 0.0 | 1,626,606.6 | 0.0 | 444,324.5 | 2,070,931.1 |
| Recuperación | 0.0 | 0.0 | 1,485,523.6 | 392,169.5 | 1,877,693.1 | |
| Renta Interna | 0.0 | 0.0 | 1,464,569.9 | 0.0 | 387,465.4 | 1,852,035.4 |
| Renta Aduanera | 0.0 | 0.0 | 20,953.6 | 0.0 | 4,704.1 | 25,657.7 |
| Emisión Neta | 0.0 | 0.0 | 141,083.0 | 0.0 | 52,155.0 | 193,238.0 |
| 2006 | ||||||
| Emisión | 0.0 | 0.0 | 1,739,447.2 | 0.0 | 515,509.1 | 2,254,956.3 |
| Renta Interna | 0.0 | 0.0 | 1,739,447.2 | 0.0 | 453,648.0 | 2,193,095.2 |
| Renta Aduanera | 0.0 | 0.0 | 0.0 | 0.0 | 61,861.1 | 61,861.1 |
| Recuperación | 0.0 | 0.0 | 1,736,172.3 | 0.0 | 390,602.3 | 2,126,774.6 |
| Renta Interna | 0.0 | 0.0 | 1,700,822.0 | 0.0 | 383,222.5 | 2,084,044.5 |
| Renta Aduanera | 0.0 | 0.0 | 35,350.3 | 0.0 | 7,379.8 | 42,730.1 |
| Emisión Neta | 0.0 | 0.0 | 3,274.9 | 0.0 | 124,906.7 | 128,181.7 |
| 2007 | ||||||
| Emisión | 0.0 | 0.0 | 1,411,468.9 | 0.0 | 700,000.0 | 2,111,468.9 |
| Renta Interna | 0.0 | 0.0 | 1,411,468.9 | 0.0 | 616,000.0 | 2,027,468.9 |
| Renta Aduanera | 0.0 | 0.0 | 0.0 | 0.0 | 84,000.0 | 84,000.0 |
| Recuperación | 0.0 | 0.0 | 1,201,681.9 | 0.0 | 491,835.9 | 1,693,517.8 |
| Renta Interna | 0.0 | 0.0 | 1,175,197.6 | 0.0 | 484,113.4 | 1,659,310.9 |
| Renta Aduanera | 0.0 | 0.0 | 26,484.3 | 0.0 | 7,722.5 | 34,206.8 |
| Emisión Neta | 0.0 | 0.0 | 209,787.0 | 0.0 | 208,164.1 | 417,951.1 |
| 2008 | ||||||
| Emisión | 0.0 | 0.0 | 5,591,407.1 | 0.0 | 640,000.0 | 6,231,407.1 |
| Renta Interna | 0.0 | 0.0 | 5,591,407.1 | 0.0 | 563,200.0 | 6,154,607.1 |
| Renta Aduanera | 0.0 | 0.0 | 0.0 | 0.0 | 76,800.0 | 76,800.0 |
| Recuperación | 0.0 | 0.0 | 1,638,291.5 | 0.0 | 560,239.0 | 2,198,530.5 |
| Renta Interna | 0.0 | 0.0 | 1,558,866.4 | 0.0 | 548,943.9 | 2,107,810.3 |
| Renta Aduanera | 0.0 | 0.0 | 79,425.1 | 0.0 | 11,295.1 | 90,720.2 |
| Emisión Neta | 0.0 | 0.0 | 3,953,115.6 | 0.0 | 79,761.0 | 4,032,876.6 |
| 2009 | ||||||
| Emisión | 0.0 | 0.0 | 3,702,331.5 | 0.0 | 701,027.5 | 4,403,358.9 |
| Renta Interna | 0.0 | 0.0 | 3,702,331.5 | 0.0 | 614,627.5 | 4,316,958.9 |
| Renta Aduanera | 0.0 | 0.0 | 0.0 | 0.0 | 86,400.0 | 86,400.0 |
| Recuperación | 0.0 | 0.0 | 5,518,479.2 | 0.0 | 356,653.3 | 5,875,132.4 |
| Renta Interna | 0.0 | 5,493,453.3 | 0.0 | 353,001.6 | 5,846,455.0 | |
| Renta Aduanera | 0.0 | 0.0 | 25,025.8 | 0.0 | 3,651.6 | 28,677.5 |
| Emisión Neta | 0.0 | 0.0 | -1,816,147.7 | 0.0 | 344,374.2 | -1,471,773.5 |
| 2010 (p) | ||||||
| Emisión | 0.0 | 0.0 | 3,328,975.9 | 0.0 | 700,000.0 | 4,028,975.9 |
| Renta Interna | 0.0 | 0.0 | 3,328,975.9 | 0.0 | 616,000.0 | 3,944,975.9 |
| Renta Aduanera | 0.0 | 0.0 | 0.0 | 0.0 | 84,000.0 | 84,000.0 |
| Recuperación | 0.0 | 0.0 | 2,089,901.8 | 0.0 | 536,607.5 | 2,626,509.4 |
| Renta Interna | 0.0 | 2,049,282.4 | 0.0 | 534,241.4 | 2,583,523.8 | |
| Renta Aduanera | 0.0 | 0.0 | 40,619.4 | 0.0 | 2,366.1 | 42,985.5 |
| Emisión Neta | 0.0 | 0.0 | 1,239,074.1 | 0.0 | 163,392.5 | 1,402,466.6 |
| Fuente: Ministerio de Economía y Finanzas Públicas (MEFP). | ||||||
| (p): Preliminar. | ||||||
| (1) Incluye CENOCREN-YPFB. | ||||||
| (2) Incluye NOCREMINFIN PUB Y PRIV. | ||||||
| (3) Incluye CEDEIM y CENOCREF. | ||||||
| NOTA: | CRA | = CERTIFICADO DE REINTEGRO ARANCELARIO | ||||
| CENOCREN | = CERTIFICADO DE NOTAS DE CREDITO NEGOCIABLES | |||||
| CENOCREN YPFB | = CERTIFICADO DE NOTAS DE CREDITO NEGOCIABLES | |||||
| CENOCREF | = CERTIFICADO DE NOTAS DE CREDITO FISCALES | |||||
| CERTEX | = CERTIFICADO REINTEGRO TRIBUTARIO AL EXPORTADOR | |||||
| CEDEIM | = CERTIFICADO DE DEVOLUCION IMPOSITIVA | |||||
| NOCREMINFI | = NOTAS DE CREDITO MIN. FINANZAS | |||||
| BTR | = BONOS TRIBUTARIOS REDIMIBLES | |||||