Producción de cerveza artesanal: la omisión legislativa de un régimen fiscal especial en México
DOI:
https://doi.org/10.29105/vtga4.1-819Keywords:
omisión legislativa, cerveza artesanal, monopolioAbstract
An analysis of the fiscal and economic impact of the craft beer production activity revealed that the laws in our country do not regulate it in a real or effective way. It is necessary to improve the legal and regulatory framework of the applicable legal and / or administrative provisions, so that it can be consolidated in the craft beer production market, particularly in Baja California. From the fact that there is no definition of craft beer production, to grant the same tax treatment as commercial beer production. Therefore, for craft beer producers compete against the two large companies that have a monopoly on industrial beer is impossible. The main factors that prevent the consolidation of this activity are the high tax rates, which amount to 42.5 %, when in other countries they oscillate around 8 %.
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López Corona, Joel, septiembre 2016
Ley para la Venta, Almacenaje y Consumo Público de Bebidas Alcohólicas del Estado de Baja California 2018 Ley del Impuesto sobre la renta 2018
Ley del Impuesto al Valor agregado 2018
Ley de impuesto especial sobre producción y servicios 2018
Brewers Association. (2016). The Craft Brewing Industry Contributed $67.8 Billion to the U.S. Economy in 2016, more than 456,000 Jobs. 2016, de Brewers Association Sitio web: https://www.brewersassociation.org/statistics/economic-impact-data/
Diario Oficial de la federación 14/01/2016 http://www.dof.gob.mx/nota_detalle.php?codigo=5422678&fecha=14/01/2016
https://fideimpuestosespeciales.wordpress.com/2016/05/12/%EF%BB%BFimpuestos-especiales-alcohol-el-tratamiento-fiscal-de-la-cerveza-artesanal/ Jordi Porcel Gomila
https://www.animalpolitico.com/2015/06/hacer-cerveza-artesa-nal-es-negocio-en-mexico/
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