Diferencia entre beneficio contable y beneficio imponible (con tabla)

Public or Private Corporates or organizations are running businesses to earn or maximize profits. Higher profitability show business success, positive sustainability, and better market share. Business enterprises always try to find opportunities that offer more revenues or profits by implementing effective strategies.

But high profit also means they need to pay higher taxes that will eventually decrease the profit shares. The Revenue Boards of almost all countries understand this fact and built in the reporting system that allows the organizations to report their earnings in two comprehensive ways i.e. Accounting Profit and Taxable Profit.

Beneficio contable vs beneficio imponible

los difference between Accounting Profit and Taxable Profit is that Accounting profit refers to the earnings calculated based on the accounting standards or GAAP (Generally Accepted Accounting Principles), Taxable profit adjusts the accounting profit for tax reporting that allows the organization to reduce their tax liability.

Accounting profit includes every explicit cost that is involved in doing the business. The difference between sales and the cost of production of goods sold is called Gross profit. All other expenses are subtracted from the gross profits to derive the Accounting profit.

Explicit operating expenses are utilities, rent paid, depreciation, interest, salaries, amortization and other day-to-day operational costs of running the business.

Taxable profit is derived after considering the tax liabilities. It considers or includes the accounting profit and certain expenses, and then calculated & updated in profit & loss account. Accounting profit is sometimes higher than taxable profit as organizations want to reduce the tax liabilities defined within the acceptable tax guidelines.

Comparison Table Between Accounting Profit and Taxable Profit

Parámetro de comparaciónGanancia contableBeneficio imponible
DefiniciónAccounting profit is also referred to as bookkeeping profit. It is the net income that comes after subtracting all explicit costs from the organization’s total revenue as defined by accounting standards or GAAP. These explicit costs include raw material costs, labor costs, distribution costs, and other production costs or expenses.La ganancia fiscal considera las obligaciones fiscales y se refiere a la ganancia que está sujeta a impuestos según las pautas del impuesto sobre la renta o la ley del impuesto sobre la renta. Incluye utilidades contables y otros costos.
Tipo de actividadEn curso, ya que considera continuamente los pagos y las cuentas por cobrar.Una vez, ya que los impuestos se calculan una vez que se recibe y paga todo el monto.
ObjetivoEl objetivo principal es reconocer la rentabilidad empresarial en su conjunto.El objetivo principal es derivar la responsabilidad fiscal de la empresa comercial.
AlcanceLa utilidad contable entra dentro del alcance de la información financiera.La ganancia o renta imponible entra dentro del alcance de la declaración de impuestos.
DirectricesEstándares contables definidos o GAAPLey del impuesto sobre la renta
BaseVentas totales y costos explícitos.Beneficio contable y otros costos.
ConsiderarEjercicio actual.Se consideran los ingresos del año anterior.

¿Qué es la utilidad contable?

Ganancia contable also termed as bookkeeping profit or financial profit is actual net income which is incurred after subtracting all explicit i.e. operating & non-operating costs from the total revenue.

Muestra cuánto dinero le queda a la organización después de pagar todos los costos o cuotas como salarios, alquiler, costo de transporte, costos de ventas y marketing, costos de fabricación, costo de materias primas, intereses, impuestos, depreciación, etc.

Ganancia contable muestra las ganancias reales que se calculan según los principios y estándares de contabilidad definidos o GAAP.

Refleja el desempeño y el estado de rentabilidad de la organización empresarial. También confirma si se toman decisiones y si las estrategias implementadas tuvieron éxito o no.

Ganancia contable helps to predict the future growth of the organization. This also helps to understand the financial health of the business in terms of liquidity and solvency.

¿Qué es la ganancia imponible?

Beneficio imponible is the portion of an organization’s profit that is subject to income taxes as per the tax laws of the specific jurisdiction of the country. It is used to differentiate between accounting profit and earnings. Taxable profit is used to show the tax liability on income or profit.

Taxable profits take the accounting profits in its accounts as a foundation and calculate tax on that. This only considers the amount which is received in the books of accounts not which is booked.

Taxable profit is published in balance sheets of the business as it shows the organization’s payable or recoverable income tax. It is calculated for the previous year, and disallowed expenses and tax returns are added back. A double-declining depreciation method and LIFO inventory valuation used in Taxable profit.

Principales diferencias entre beneficio contable y beneficio imponible

It is essential to make the distinction between Accounting profit and Taxable profit because it derives the actual net earnings that show the business success status.

  1. Ganancia contable son las ganancias financieras después de excluir todos los costos, mientras que las ganancias sobre las que se imponen impuestos se identifican como Beneficio imponible.
  2. Ganancia contable runs on accrual-based accounting methods i.e. it shows the accounts receivable once the sale is made while there might not necessarily money is received from the customer. Beneficios imponibles funciona con un método basado en efectivo, es decir, registra el efectivo o el dinero cuando se cambia o recibe del cliente a la empresa, no solo en la reserva.
  3. Beneficios contables considere el método de línea recta para calcular la depreciación mientras que Beneficio imponible considera el método de depreciación doble decreciente.
  4. Beneficios contables considere el método de valoración de inventario FIFO (First In First Out) mientras que Beneficio imponible considera el método de valoración de inventario LIFO (Last In First Out).
  5. Beneficios contables mostrar el desempeño financiero positivo o negativo del negocio mientras Beneficio imponible identifica la obligación tributaria de las organizaciones.
  6. Ganancia contable se calcula para el ejercicio actual, mientras que Beneficio imponible se delibera para el año anterior tomando como base el beneficio contable.

Preguntas frecuentes (FAQ) sobre las ganancias contables y las ganancias imponibles

¿Qué es la fórmula de beneficio después de impuestos?

Profit after tax is the available net profit for stakeholders after they pay all the expenses and tax by a business unit. Business unit includes private-limited, private-owned companies, public limited, and government-owned companies.

Profit after tax is achieved by subtracting tax rate from profit before tax. That means that profit after tax is determined by total expenses subtracted from total revenue. The geographical location of a country determines the tax rate.

¿Cuál es el beneficio contable de una empresa?

Book profit is defined as the profits earned by a company from its activities. It’s computed by deducting the business expenses acquired in a specific financial year from the sales income and other profits generated from the sale of goods and services in the same financial year.

Book profit is the leftover cash after a company has paid all the expenses and indicated in the profit and loss statement of the business. In simple terms, it’s the cash a company earns within a financial year by selling its goods and services deducted by the expenses for that year.

¿El impuesto sobre la renta es bruto o neto?

Las personas que reciben un salario todos los meses remiten el impuesto sobre la renta sobre sus ingresos brutos, ya que los trabajadores independientes y los empresarios pagan impuestos sobre sus ingresos netos.

El impuesto sobre la renta se aplica sobre los ingresos netos en lugar de los brutos.

¿Cómo se calcula el beneficio contable?

El beneficio contable se refiere al ingreso neto disponible después de deducir los gastos y costos explícitos de los ingresos totales de la empresa calculados de acuerdo con los principios contables aceptados.

Explicit costs are identifiable and measurable. They include labor costs, material costs, overhead and production costs, sales and marketing costs, transportation costs, and many more.

Implicit costs aren’t taken into account since they are not incurred, and they’re notional. These refer to the reported profits of a business according to the financial statements, also known as book profits.
La utilidad contable se determina deduciendo los costos explícitos de los ingresos totales.

Conclusión

Las ganancias son el propósito final de todas las organizaciones comerciales, pero los profesionales del comercio, así como otros, deben comprender la distinción entre ganancia contable y ganancia imponible.

La contabilidad empresarial es un proceso complejo y ambos términos se derivan de acuerdo con las pautas, normas y actos precisos que se definen para ellos.

Assets, earnings, expenses, and liabilities need to be categorized and placed accurately in books of accounts or financial statements to correctly calculate the profits or loss and payable taxes. Thus, Accounting profit & Taxable profit are created to do the same.

Las ganancias imponibles ajustan la ganancia contable para fines de declaración de impuestos, lo que le permite a la organización reducir su obligación tributaria, ya que ninguna organización quiere pagar más impuestos.

Referencias

  1. https://bbronline.com.br/index.php/bbr/article/download/399/613
  2. https://www.econstor.eu/handle/10419/109932