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Overall tax means that mandatory provision of the state-required under state power and that enables it to meet their needs and fulfill their duties.
The tribute is a generic term because it encompasses various tax burdens such as:
1 .- Taxes:
Are the taxes paid by a taxpayer without necessarily receive the immediate consideration whatsoever.
2 .-
Taxes are paid on mandatory and which should be received at least theoretically. Example: In the coastal sea vineyard is funded in part with a contribution that made the neighbors.
3 .- Rates: These are taxes that are paid to perform certain acts.
Example: The rate of loading.
4 .- Patents: These are taxes that are paid to perform a certain activity.
5 .- The tolls: Are taxes paid on the fact of using a particular road or roadside network.
6 .- Right: They apply at the municipal level and relate to collect certain facts in order to run eg. : The occupation of public spaces.
-Rights of toilet.
Elements of the tax
The principle of legality requires that all elements of the charge are enshrined in law so to create a tax law expressly requires that it is taxed, taxed bone the fact, whoever is going to tax is, the taxpayer and as Bone is going to tax the tax base and the cup you answer those questions. Will face a tax or tribute.
First item charge:
Done taxed or tax event as we pointed out the principle of legality demands that clearly establishes the elements of the serious fact that so accurate describing the incident, act, contract or agreement that ultimately give rise to tax legislation.
This is the legally established budgets verified that give rise to tax liability.
elements typical of the serious incident
A) All assumptions of fact must be charged by law with the principle of legality.
B) The description contained in the law and reinforced by the fact that charged should reflect the purpose of taxation.
C) The fact occur as described in the serious fact must necessarily have intended the tax liability arises.
second tribute elemntos taxpayer: A person who supports the tax in its heritage, is the person making the disbursement.
This concept is usually confused with the concept of taxable person for VAT. Taxpayer = us (buyers) = taxable business owner

Contributor to the concept that there is a need for the notion of the taxpayer. Understanding this latter subject that is required to train in treasury or (box tax) tax monies.
third element of the charge
The tax base is the translation of the serious incident in an amount to determine the amount of tax is the monetary value ascribed to the fact taxed.
There are some that are very easy to determine.
Example: The taxable amount of VAT is the value involved in the operation, but there are others in determining the tax base is extremely taxable.
E.: Taxation in the law of income for first-class taxpayers who are taxed based on actual rent with full accounts

fourth element of the tax: The rate is the amount or percentage of tax that applies to the tax base.
Ie, the 19% that is applied to selling price affects VAT. (On income in the Bank Rate).
Subject of the tax liability
In the tax liability are an active subject the state but also a taxpayer that natural persons are obliged to act under the rules of tax law rule applies equally to legal persons.

The purpose of the tax liability
The tax liability is the duty to deliver a sum of money is the main obligation of taxpayers.
But there are other calls accessories and obligations are also required for taxpayers these obligations are as follows
1 .- obligation to keep full accounts or simplified
2.-obligation to provide notice of initiation of activities
3.-required to register with certain records or roles
4.-obligation to submit tax return
5.-term obligation to rotation
Value Added Tax
One of the most important taxes in our country today the object is the consumption tax, the taxpayer to perform an act or convention enters into an agreement creates the fact taxed in particular is reflected in the acquisition of certain goods in the use of certain services:
1on serious fact: in the VAT provides for two great events encumbered called: Basic sales HG, HG basic services.
The law also established other facts taxed special character they are:
Instruments similar to the basic taxable sales made and similar acts to the fact basic engraving services.

VAT HG hgbs

the explanation for the existence of similar acts is that the principle of legality requires that the application of tax to be fulfilled all the requirements of the serious incident. There are situations that are analogous or similar to the basic fact taxed (sales, service) but technically do not comply strictly with all its requirements so they could not implement the tax. Before this comes the need for similar acts.
Done basic taxable sales: its elements can be derived from Article 2N 1 and 3:
1.-be held a convention that serves to transfer the domain or the share or other real right (are exerted on one thing regardless of people, usufruct, lease)
2 .- The convention or agreement should be on tangible movable or immovable property of a construction company built entirely by it or that has been partly built by a 3rd for her.
3 .- The Convention should be for consideration: not free.
4 .- The transfer must be made by a person who has the status of seller (ie habitual in the sale of the goods)
5 .- goods must be in the national territory
Done basic engraving services
They are in the law in art. 2 No. 2 and art. 5 the elements:
1 .- a person perform an action or provision for other
2.-that the person receives for the action or to provide interest, bonus, commission or other form of remuneration
3 .- that the action or benefit is of those who provided the art. 20 No. 3 and 4 of the law of rent eg industrial, commercial, mining, customs broker, insurance agent, clinics, hospitals, etc. .-
4 .- that the service is rendered or used in the country
Similar acts
Often, certain facts, events, contracts or agreements fail to fully configure the basic taxable sale made or service as the case and therefore no tax concerns.
Therefore, the legislator properly assessed the situation to develop a catalog of special considerations made encumbered. The encumbered assimilates basic facts. This is regulated in art. 8
Instruments similar to the basic taxable sales made
1 .- The imports: clearly the missing element to meet the basic fact is taxed property in chile
This act does not require that the importation is treated as usual.
The rationale for fiscal policy because it equates the situation of the trader who buys the chili to sell at those who buy to sell abroad
2.-corporate contributions here referred to the following
a. - to provide physical movable property to a company
b. - the contribution the person who has planned a quality seller
c .- that this contribution occurs during the formation of a society change
3 .- award of movable tangible property of their money held in the liquidation of the company
This requires that the property on which the tax applies whether the money so if we face a society dedicated to the sale of computers to dissolve and adjudicate the property tax generated when the computers are awarded in this not so the tables, etc .-
There is this serious matter especially because although there is a statement or not a recognition domain for sale
4 .- withdrawals of tangible movable
Who we are treated this act against a convention in which more than an agreement is a unilateral act that involves the removal of physical movable property intended for personal consumer use of the employer, partner, director or employees or their family
Presumed withdrawal
The law presumes the removal of the missing inventory and that are not securely fastened with reliable documentation presumption operates when there are difference between book inventory and stock
Authentic documentation to prove or justify allowing the inventory shortages are:
a. - the inventory recorded in the accounts
b. - complaint of theft or accident to police or investigation retaficadas
c. - the insurance adjuster's report
d. - the report that the law recognizes
Raffles or sweepstakes
Withdrawals are considered movable tangible property raffles and drawings for free even if that your destination for promotional purposes or nearly equal profits if prolonged

E ntregas Free:
Withdrawals also presumed deliveries or free distribution of movable tangible property that makes the seller for purposes of advertising or promotion. All these things transformed the vendor for tax purposes in a final consumer is not going to be entitled to tax credits.
5th assimilated elements: installation contract or confession of specialties or construction contract. The contract for the installation or confession: for the incorporation of elements permanently attached to a building here is a purely personal contract of the contractor or when the person responsible for the delivery of works background materials in the atmosphere is what k EJ services: installation of potable water network, installation of an elevator. For general construction contracts they seek the constriction of a work that includes new material at least 2 EJ specialties: a way needs to be studied engineering and surveying.
6 th sale of commercial establishment: aki what is taxed is the sale of Universal K consist of a set of tangible and intangible assets linked by a common destiny with a distinct individuality to each property EJ: restaurant, chairs, tables, lights etc.. This lack of basic taxed the fact that the case of movable tangible property selling pork is intangible property. UNIVERSALITY In the sale of the tax base is determined by the value of movable tangible property included in the sale 7th contributions, withdrawals and sales of commercial establishment including turning tangible property of a construction company. The important thing is that the property is the turn of a construction company. 8 th the promise of sale of tangible property of the spin of aconstruction company. 9th sale of assets of fixed assets: refers to movable tangible fixed assets before reaching the end of its useful life are sold, in this case this rule applies EJ: truck spread. Act assimilated: lease of goods: are about a lease, sub. Lease, usufruct or another form of temporary section of certain assets, there must be tangible movable or immovable property under the conditions stipulated by law what matters here is the quality of the rented property regardless of the activity of the lessee. Rental property tangible property. Here it is commented that the tax applies to property furnished EJ: Rent a summer cabin. The law allows the landlord to reduce rents leased 11% of the fiscal value or proportion if the lease was less than 1 year the idea is to tax the rental of the property (NOT THE RENTAL OF BUILDINGS)

1.-regarding the lease of property with the lease must permit the exercise of a commercial or industrial activity and also allows a reduction of 11%. 2.-leasing frameworks, patents and industrial formulas procedure similar benefits. 3.-the tax that affects the car park on beach or other similar places. 4.-tax insurance premiums for the insurance service cooperative.
Establishment of VAT chargeable determines the birth of the tax liability x therefore determines the source of the obligation to find out the tax on tax records is the rule that the obligation arises at the time of invoicing or ballot question arises " When you issue the invoice or ticket?
In the case of VAT invoice or sales ticket is issued at the time of actual or symbolic delivery of the goods in the event that first ticket is issued or an invoice is the tax liability arises if the former occurs real or symbolic delivery is born tax liability (accrual occurs in the case of VAT on services occurs as the k-bearing occurs first, the issuance of the invoice or ticket or where the value of the service is delivered or made available to the service provider (k what comes first commands).
Taxpayer and taxpayer - the taxpayer: that the end consumer is the k acquires the asset for themselves or use the services.
The taxable person is the retailer who is regularly engaged in the sale of goods or the provision of a service is ultimately the whole k has k coffers tax monies.
VAT tax base you: this particular x the value of goods sold or the value of the service.
Rate: the percentage which applies if the tax base today is 19%
What is the difference between fact and vnta basic charged similar acts of serious vnta basic?
The law of rent: it is regulated by Decree 824, the decree law provides several tax: A tax-1st-2nd category B category C-D global complementary tax-additional-tax E-basically affect único. both the income from capital as FIRST CATEGORY work.
Income is any income that is useful or beneficial k yield a thing or activity and all benefits, profits and increments k assets are received or accrued, cualkiera is their nature, origin and description.
This concept gives the law is very broad cualkier rental income considered nearly so the legislature has seen the necessity of creating a catalog of situations where although we see an entry that is not income.
The Article 17 deals with various numerals which can be divided into 4 groups:
1 .- can separate what is capital income which is Article 17 No 7 2.-another group seeks to avoid double taxation Article 17 domestic or international
# 9 and Article 17 No 17
3.-another group of non-rental income is income pork that only seek to repair damage or perguision patrimonial Article 17 1 4 .- There are no rental income and which arise in social laws and previcionales.
Taxation of income from capital: understood as those in which the predominant element is the capital for human labor primarily in Atr. 20 * at No. 1 are the revenues that come from working land. * at No. 2 with the movable capital incomes TERM DEPOSIT * at No. 3 and 4 is the industry and commerce * at No. 5 are the rents that are not explicitly recorded in a different category and are not exempt * No. 6 in this lottery.
Revenue from the Article 20 No 3 and 4 from industry and commerce
These taxpayers may pay tax based on actual income or imputed income are also subject to full or abridged accounts. We began the study of the taxpayers who pay taxes based on actual rent with full accounting by them fall within the concepts of the law of income these taxpayers should be subject to the following procedure: 1 .- gross formation of Art.29 2. - reduction of direct costs with this reduction Atr.30 gross income is determined. 3.-cut expenditure required to produce income is lowered Art.31 of the gross income toward rent is determined liquidated. 4.-income settlement you must make adjustments Art 32y 33 and the monetary correction of Section 41 come towards income tax settlement is the tax base to which the rate is applied.
Formation of gross Art.29
Gross earnings are those arising from the operation of goods or activities included in this CATEGORY
ía income except income not Art.17. under Art.29 these revenues are recognized in the year they are earned or, failing which they are received, the exception is movable capital that now that there must be perceived imputation of income. Faced with a promise of property vnta only include gross receipts held where the final vnta in the case of the contract include raising interest income in the year of charge. Trained all these revenues to the law are gross proceeds to the deduction of direct costs.

OHiggins government: despxes 8 years revolxcion (1810-1818) Bernardo sxpremo director o. would begin the organization of the action you repxblica whose remarkable talents have revealed law enforcement, national intitxto reopened and the library's Spanish pxblica kNoles abian closed. founded the military escxela founded the general term Sementerio titles of nobility and I think the Legion of Merit for k people were directed more to the country. modify the respective national flag and emblems escxdo.creo the Boulevard Mall today delight and Avenida Berna. the purpose of the works of Bernardo: afinanziar independence. improve the quality of life of the population to the population igxalar

Conservative governments: jose prieto juakin llga the government of the Battle of lircay (1830) (assumed after ovalle) was most important minister Diego Portales (Marian and gxerra) works: the pinxeiras captures, I think from the constitution 1833, exiled to the leaders pipiolos, gxerra against peru and bolibia. manxel bxlnes (1841-1851) arrives at sxsesor of tight government, ruled for 2 periods, Constitutionalists, most important fxe Minister Don Manuel Montt. works: fxndo the University of Chile. / / Preseptores the normal escxela, / / escxela art and crafts, / / national conservatory of music. / / Academy of painting, I believe in the escxela naval valparaiso

crisis of the designs: with the arrival of the designs are just the crisis they had a good policy but give him abxsos isieron tmbn demaciada importance to the Catholic Church will not accept another religion. despite all the errors k komete desemios time of the mayore fxern achievements especially in the cultural implementation with the arrival of foreigners k mxxo knowledge gives 5 chile: 1 Reimundo monvoisi the French and John Maurice barvarn the French 2nd claudio gay k introduced in zoology and botany, tambn liberal-minded young ubo k mxxos made outstanding contribution to Don and francisco santiago valvae kienes arc founded a call Asosiacion sciedad equality k komo had intended to illustrate to the artisans and workers of Santiago for k participate in policy and better social conditions consigueran. gov at the end of Montt xna great crisis came to question the sacristan called conservatives were divided into 2 k ultramontones and conservatives joined a liberal wing forming a new conservative Liberal party and obtains k lxxan conducting gov cn the mandate of a liberal

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