Answer:
a los ingresos obtenidos por el contribuyente.
The income tax is applied to the income obtained by the taxpayer.
Explanation:
The Income Tax is a direct tax burden that is applied to the income obtained that increases the assets of a taxpayer, so that natural and moral person or companies are obliged to pay this tax.
According to the Law of the income tax, the payment is obliged to the people who:
- Reside in Mexico.
- They reside abroad with an establishment in the country.
- Residents abroad who receive income from sources of wealth in Mexico.
How did the inocome tax started in Mexico?
This tax was introduced by Álvaro Obregón in 1921 through the Centennial Law. At that time, the tax rate was between 1 and 4 percent and was applied to the gross income of Mexicans and foreigners who had sources of income in Mexico.
In what type of income is the income tax paid?
Almost all income needs to be subtracted the income tax for exmple:
- Salaries received
- Leasing of real estate, as well as its construction and sale
- Artistic activities, sports or public shows
- Revenue from marketing and / or manufacturing
- Awards obtained (like for example lottery prizes)
Like Mexico most of the countries have this tax applied to income, however, there are 11 countries in the world, where no fee is charged on income, according to data from the Organization for Economic Cooperation and Development (OECD).
The case of Qatar stands out, where despite its high GDP per capita of $ 144,000 dollars per year (10 times more than Mexico), the applicable rate of income tax for personal income is 0%, thanks in large part to the money from of the sale of oil.
In fact, this is a common factor among countries that do not charge income tax to their workers, , 7 countries are in the Middle East, and have economies closely linked to the oil industry.
Brunei, Kuwait, United Arab Emirates, Saudi Arabia, Bahrain and Oman are part of this group and have income measured by the GDP per capita of 74 thousand, 71 thousand, 66 thousand, 54 thousand, 53 thousand and 41 thousand dollars, respectively.
The other 4 that complete the list are very small countries and have been accused of serving as tax havens and even places where money can be laundered.
