IMPACTO DE LA POLÍTICA FISCAL EN LAS INTEGRADORAS COMO UNA FORMA DE ALIANZA ESTRATÉGICA PARA LA MICRO PEQUEÑA Y MEDIANA EMPRESA DEL RAMO FARMACÉUTICO

Abstract

Discusses the problem of competitiveness of the small taxpayer as an entrepreneur of micro, small and medium-sized (MPyMES) in the pharmaceutical industry. Study characteristics and establishes that to survive in the market these micro businesses should access in a strategic alliance and conform in an inclusive company. The approach is sustained as a result of analyzing the calculation of tax through a practice case in three familiar pharmaceutical companies that are small contributors. Compared taxation of companies and payment as partners if they constitute an integrated enterprise highlighting advantages the consolidation of purchases, obtaining volume discounts, purchase medicines, groceries and other items at best prices this for competing with the big chains of the sector and prevent the closure of their establishments. Thus proposed inclusive company gets 10 years in the simplified regime without income limits which is considered one of the main benefits. This system creates reinvestment of profits, generating employment and savings being highly competitive advantage from the fiscal point of view. Moreover, financial terms, encouraging development institutions give priority to the integrative company have special programs with preferential rates. These characteristics of the inclusive company as a model of strategic alliance features can help the pharmaceutical industry to survive in the market with low-skilled partners and with minimal resources they have financing alternatives, improving costs, be competitive and have a tax revenue to grow, and give Mexicans an opportunity for self employment, generate it, best level of social benefits and timely payment of taxes to contribute to public expenditure.