Procedure for the control of the subsidy to natural persons for constructive actions in their homes

Authors

  • Ivo Rafael García Peralta Ministry of Finance and Prices

Abstract

             

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    Resultados de traducción   The work shows the procedure for the control of the subsidy to natural persons for constructive actions in their homes, applied in the province of Guantánamo. JEL Code: E62 - Fiscal Policy; spending, investment and public finances; taxes

Author Biography

Ivo Rafael García Peralta, Ministry of Finance and Prices

Licenciado en Economía, en la Especialidad de Finanzas y Créditos, en la Universidad de Oriente, miembro de la Asociación Nacional de Economista y Contadores de Cuba, ha presentado trabajos en Eventos de Ciencia y Técnica a nivel municipal y provincial alcanzando la condición de Relevante y Destacado, ha participado en varios eventos nacionales e internacionales. Ha sido miembro del Comité Municipal y Provincial de la ANEC. Se desempeña como Subdirector General de la Dirección Provincial de Finanzas y Precios de la Provincia de Guantánamo.

References

Asamblea Nacional del Poder Popular (2017): Ley 122 del Presupuesto del Estado 2017.

Asamblea Nacional del Poder Popular. (2012): Ley No. 113 “Del Sistema Tributario”, de fecha 23 de julio de 2012.

Ministerio de Finanzas y Precios (2005): Resolución 235 – 2005, modificada por la Resolución 386 – 2011 que estableció la estructura del Manual de Normas Cubanas de Información Financiera.

Ministerio de Finanzas y Precios (2011): Resolución 429 – 2011, establece el procedimiento para el financiamiento de los subsidios a personas naturales para acciones constructivas en su vivienda.

Ministerio de Finanzas y Precios (2012): Resolución 302 – 2012, Norma Específica de Contabilidad Gubernamental Municipal.

Ministerio de Finanzas y Precios (2014): Resolución 238 – 2014, Norma Específica de Contabilidad Gubernamental Provincial.

Ministerio de Finanzas y Precios (2016): Resolución 331 – 2016, establece el cálculo para las transferencias del superávit presupuestario.

Ministerio de Finanzas y Precios (2016): Resolución 497 – 2016, del Clasificador por Objeto del Gasto del Presupuesto del Estado vigente.

Ministerio de Finanzas y Precios (2016): Resolución 500 – 2016, del Clasificador de Cuentas de la Contabilidad Gubernamental vigente.

Ministerio de Finanzas y Precios (2017): Resolución 9 – 2017, establece la operatoria de los presupuestos locales.

Ministerio de Finanzas y Precios (2017): Resolución 10 – 2017, establece las bases del cálculo y los tipos impositivos del Impuesto sobre las Ventas por la comercialización de productos a la población de forma mayorista y minorista.

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Published

30-06-2018

How to Cite

García Peralta, I. R. (2018). Procedure for the control of the subsidy to natural persons for constructive actions in their homes. Cuban Magazine of Finance and Prices, 2(2), 61–79. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/07_V2N22018_IRGP

Issue

Vol. 2 No. 2 (2018): abril - junio

Section

Research articles

License

Copyright (c) 2018 Ivo Rafael García Peralta

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