LAS EXPORTACIONES PESQUERAS Y EL IMPUESTO A LA RENTA DE TERCERA CATEGORIA ANALISIS TRIBUTARIO SECTOR PESQUERO RENTA Y REGULARIZACION TERCERA CATEGORIA en millones de soles Fuente: SUNAT (nota tributaria cuadro 37) Fuente: SUNAT RENTA TERCERA CATEGORIA AÑO TOTAL PAIS <strong>PESCA</strong> <strong>PESCA</strong> TOTAL PARTICIPACION PARTICIPACION PARTICIPACION <strong>PESCA</strong> <strong>PESCA</strong> NO NO TRADICIONAL TRADICIONAL <strong>PESCA</strong> <strong>PESCA</strong> TOTAL TRADICIONAL TRADICIONAL 1998 2,913,200,000 8,700,000 13,500,000 22,200,000 0.762% 0.463% 0.299% 1999 2,255,100,000 2,100,000 5,700,000 7,800,000 0.346% 0.253% 0.093% 2000 2,460,600,000 2,900,000 10,100,000 13,000,000 0.528% 0.410% 0.118% 2001 2,938,800,000 7,000,000 11,700,000 18,700,000 0.636% 0.398% 0.238% 2002 3,164,400,000 3,000,000 15,400,000 18,400,000 0.581% 0.487% 0.095% 2003 4,752,400,000 9,400,000 43,400,000 52,800,000 1.111% 0.913% 0.198% 2004 5,386,200,000 15,800,000 41,300,000 57,100,000 1.060% 0.767% 0.293% 2005 7,223,400,000 17,300,000 68,400,000 85,700,000 1.186% 0.947% 0.239% 2006 13,099,800,000 19,900,000 63,500,000 83,400,000 0.637% 0.485% 0.152% 2007 17,086,800,000 100,600,000 114,300,000 214,900,000 1.258% 0.669% 0.589% 2008 17,169,200,000 39,600,000 58,500,000 98,100,000 0.571% 0.341% 0.231% 2009 12,907,100,000 39,100,000 53,600,000 92,700,000 0.718% 0.415% 0.303% 2010 17,507,400,000 102,000,000 124,300,000 226,300,000 1.293% 0.710% 0.583% 2011 23,308,200,000 134,100,000 131,100,000 265,200,000 1.138% 0.562% 0.575% 2012 25,140,700,000 142,600,000 274,300,000 416,900,000 1.658% 1.091% 0.567% 2013 22,661,927,370 100,300,000 94,300,000 194,600,000 0.859% 0.416% 0.443% 2014 22,239,300,000 129,900,000 115,800,000 245,700,000 1.105% 0.521% 0.584% 2015 19,883,300,000 54,300,000 76,200,000 130,500,000 0.656% 0.383% 0.273% TOTAL 222,097,827,370 928,600,000 1,315,400,000 2,244,000,000 1.010% 0.592% 0.418% AÑOS EXPORTACIONES IMPUESTO A LA PORCENTAJE RENTA PAGADA EXPORTACIONES t. cambio DEVOLUCIÓN DE TRIBUTOS INTERNOS PESQUERAS RENTA DE EN US$ PESQUERAS EN NUEVOS SOLES TERCERA <strong>PESCA</strong> HARINA Y CONSERVAS Y TOTALES EN SOLES CATEGORIA EN NUEVOS SOLES TOTALES EN US$ ACEITE DE <strong>PESCA</strong>DO PRODUCTOS DE <strong>PESCA</strong>DO TOTAL SECTOR <strong>PESCA</strong> 1998 2,015,902,350 22,200,000 1.101% 7,031,992 638,550,000 3.157 1999 2,773,966,860 7,800,000 0.281% 2,224,123 790,980,000 3.507 2000 4,024,871,320 13,000,000 0.323% 3,685,852 1,141,160,000 3.527 2001 3,901,646,670 18,700,000 0.479% 5,434,467 1,133,870,000 3.441 103,900,000 331,900,000 435,800,000 2002 3,752,357,640 18,400,000 0.490% 5,231,732 1,066,920,000 3.517 78,000,000 289,200,000 367,200,000 2003 3,576,175,830 52,800,000 1.476% 15,229,305 1,031,490,000 3.467 107,500,000 286,300,000 393,800,000 2004 4,554,168,840 57,100,000 1.254% 17,397,928 1,387,620,000 3.282 142,300,000 345,300,000 487,600,000 2005 5,607,763,640 85,700,000 1.528% 24,978,140 1,634,440,000 3.431 204,000,000 376,100,000 580,100,000 2006 5,670,659,540 83,400,000 1.471% 26,111,459 1,775,410,000 3.194 208,900,000 389,400,000 598,300,000 2007 5,876,683,080 214,900,000 3.657% 71,776,887 1,962,820,000 2.994 177,300,000 424,000,000 601,300,000 2008 7,590,855,800 98,100,000 1.292% 31,242,038 2,417,470,000 3.140 203,600,000 378,200,000 581,800,000 2009 6,388,734,170 92,700,000 1.451% 32,065,029 2,209,870,000 2.891 235,700,000 331,100,000 566,800,000 2010 7,115,359,680 226,300,000 3.180% 80,591,168 2,533,960,000 2.808 236,400,000 447,800,000 684,200,000 2011 8,400,885,300 265,200,000 3.157% 98,331,479 3,114,900,000 2.697 231,300,000 500,900,000 732,200,000 2012 8,481,555,000 416,900,000 4.915% 163,490,196 3,326,100,000 2.550 195,100,000 424,100,000 619,200,000 2013 7,749,114,000 194,600,000 2.511% 69,599,428 2,771,500,000 2.796 206,300,000 345,700,000 552,000,000 2014 8,685,053,000 245,700,000 2.829% 82,173,913 2,904,700,000 2.990 270,200,000 475,000,000 745,200,000 2015 8,141,693,494 130,500,000 1.603% 38,269,795 2,387,593,400 3.410 265,600,000 378,100,000 643,700,000 TOTAL 104,307,446,214 2,244,000,000 2.151% 774,864,932 34,229,353,400 2,866,100,000 5,723,100,000 8,589,200,000 Fuente: Sunat. Elaboración: Revista Pesca Revista Pesca Setiembre <strong>2016</strong> 8
Revista Pesca Setiembre <strong>2016</strong> 9