jueves, 30 de junio de 2016

Pequeña empresa IVA mínimo- Literal e)

Descripción:
Exoneración denominada “Literal E)” porque refiere a empresas exoneradas por el Titulo 4 Texto ordenado Art. 52 Lit E) de la Reforma Tributaria de 2007.
Se trata de una exoneración de tributar los otros impuestos (IRAE, IVA e IP) y pagar por todo concepto a la DGI una cuota mensual fijada a comienzo de cada año. Los aportes son graduales los primeros dos años del emprendimiento.
A partir de que se supera el límite de los ingresos para estar comprendido en el régimen, se debe comenzar a tributar IVA, IRAE e Impuesto al Patrimonio (IP) en función del  régimen general. Luego de pasados tres ejercicios si el tercer ejercicio no supera el tope se puede volver a la exoneración.
 Características
  • Sin restricciones en cuanto a los giros que la empresa puede desarrollar.
  • Sin límites en activos ni cantidad de empleados contratados (dependientes)
  • Pueden tributar por IVA mínimo tanto unipersonales, sociedades de hecho, SRL o S.A.
  • Pueden vender también a otras empresas, no solo a consumidores finales.
  • Para acogerse a este régimen deben estar incluidos dentro del IRAE ya que es una exoneración de ese impuesto. Por lo tanto deben ser rentas empresariales que combinen capital y trabajo.
  • No pueden acogerse a este régimen: las empresas de transporte terrestre de carga. No están incluidos los servicios.
  • Los ingresos deben ser menores a $82429 promedio mensual para el año 2016.
  • Los contribuyentes de IRAE no pueden deducir los gastos y compras de empresas amparadas al impuesto IVA mínimo. Por lo tanto resulta en poco incentivo fiscal para contratar y comprar a las Pequeñas Empresas.
  • Es una cuota fija mensual fijada previamente y no es necesario hacer liquidación alguna de IVA lo que reduce costos de cumplimiento para el contribuyente.
 Régimen para microempresas: Ley 18568 Decreto 573/2009
 Se trata de aportes graduales a DGI y BPS de IVA MINIMO y Contribuciones especiales de seguridad social patronal.
 1ER EJERCICIO: 25%
  2DO EJERCICIO: 50%
  3ER EJERCICIO: 100%
 Costo:
Se realizan pagos separados a BPS y DGI pero el trámite es unificado.
DGI: A partir del tercer año se debe pagar a DGI $2950
Los primeros dos años se recibe una rebaja en la cuota:
Primer año: Se paga un 25 %, $ 738 para el año 2016
Segundo año: 50%, $1475 para el año 2016
BPS: Deben realizarse aportes a BPS dependiendo de si tiene cuota mutual, cónyuge, hijos.
Para evaluar su caso particular consulte a Asistencia al Contribuyente: 0800 2001
 Tramite:
Para ejercer la opción hay que comunicarlo a DGI departamento de RUT
Se realiza en la ventanilla única de BPS DGI en el momento de inscripción de la empresa.
En el formulario 0351 se marca opción “iva pequeña empresa” dándole de alta y en observaciones hay que mencionar el amparo al régimen específico para microempresas según ley 18568.
Al tratarse de un régimen simplificado no debe presentar declaración jurada de IVA ni de IRAE. Tampoco deben facturan con IVA pero en la factura deben dejar constancia de que se encuentran comprendidos en la exoneración del lit e art 52 t 4.
Al momento de la inscripción Se solicita constancia para imprimir documentación especial para IVA pequeñas empresas.
 Pago: 
DGI: para realizar el pago mensual se obtiene el boleto de pago DGI en su página web completando Código:560- Concepto: IVA mínimo- Mes y Año correspondiente.
Ver calendario de pagos 2016 aquí

jueves, 16 de junio de 2016

Repositorio de mysql

http://download.softagency.net/MySQL/Downloads/MySQL-5.1/

Instalar Tomcat 6 on CentOS

Friday Mar 04, 2011
This post will cover installation and configuration of Tomcat 6 on CentOS 5.

We will also show how to run Tomcat as a service, create a start/stop script, and configure Tomcat to run under a non-root user.

This post has been updated for Tomcat 6.0.32.

This post below will work with any Tomcat 6.x version, but I have been keeping it updated to keep the links consistent and to make it as "copying-and-paste" as possible.

If you are looking for our tutorial on installing Tomcat 7 on CentOS/RHEL, you can find it here.

This installation of Tomcat 6.0.32 was done on CentOS 5.5, but any CentOS 5.x should work, as well as RHEL and Fedora.

If you do not already have the Java Development Kit (JDK) installed on your machine, you will need to download and install the required JDK for your platform.

If you do have the JDK installed, you can skip to: Step 2: Download and Install the Tomcat 6.0.32:
Step 1: Install the JDK


You can download the JDK here: http://www.oracle.com/technetwork/java/javase/downloads/index.html

I'm using the latest, which is JDK 6, update 24. The JDK is specific to 32 and 64 bit versions.

My CentOS box is 64 bit, so I'll need: jdk-6u24-linux-x64.bin.

If you are on 32 bit, you'll need: jdk-6u24-linux-i586.bin

Download the appropriate JDK and save it to a directory. I'm saving it to /root.

Move (mv) or copy (cp) the file to the /opt directory:

  1. [root@blanche ~]# mv jdk-6u24-linux-x64.bin /opt/jdk-6u24-linux-x64.bin    


Create a new directory /usr/java.

  1. [root@blanche ~]# mkdir /usr/java    


Change to the /usr/java directory we created and install the JDK using 'sh /opt/jdk-6u24-linux-x64.bin'

  1. [root@blanche ~]# cd /usr/java  
  2. [root@blanche java]# sh /opt/jdk-6u24-linux-x64.bin  


Set the JAVA_HOME path. This is where we installed our JDK above.

To set it for your current session, you can issue the following from the CLI:

  1. [root@blanche java]# JAVA_HOME=/usr/java/jdk1.6.0_24  
  2. [root@blanche java]# export JAVA_HOME  
  3. [root@blanche java]# PATH=$JAVA_HOME/bin:$PATH  
  4. [root@blanche java]# export PATH  


To set the JAVA_HOME for users, we add below to the user ~/.bashrc or ~/.bash_profile of the user. We can also add it /etc/profile and then source it to give to all users.

  1. JAVA_HOME=/usr/java/jdk1.6.0_24  
  2. export JAVA_HOME  
  3. PATH=$JAVA_HOME/bin:$PATH  
  4. export PATH  


Once you have added the above to ~/.bash_profile or ~/.bashrc, you should log out, then log back in and check that the JAVA_HOME is set correctly.

  1. [root@blanche ~]#  echo $JAVA_HOME  
  2. /usr/java/jdk1.6.0_24  


Step 2: Download and Install Tomcat 6.0.32:


Download apache-tomcat-6.0.32.tar.gz here

Save the file to a directory. I'm saving it to /root/apache-tomcat-6.0.32.tar.gz

Before proceeding, you should verify the MD5 Checksum for your Tomcat download (or any other download).

Since we saved the Tomcat download to /root/apache-tomcat-6.0.32.tar.gz, we'll go to the /root directory and use the md5sum command.

  1. [root@blanche ~]# md5sum apache-tomcat-6.0.32.tar.gz  
  2. 082a0707985b6c029920d4d6d5ec11cd  


Compare the output above to the MD5 Checksum provided by the Apache Tomcat MD5 page and insure that they match exactly. (There is also a link to display the MD5 checksum located just to the right off the download link).

Now, move (mv) or copy (cp) the file to the /usr/share directory:

  1. [root@blanche ~]# mv apache-tomcat-6.0.32.tar.gz /usr/share/apache-tomcat-6.0.32.tar.gz  


Change to the /usr/share directory and unpack the file using tar -xzf:

  1. [root@blanche ~]# cd /usr/share  
  2. [root@sv2 blanche ]# tar -xzf apache-tomcat-6.0.32.tar.gz    


This will create the directory /usr/share/apache-tomcat-6.0.32

At this point, you could start Tomcat via the Tomcat bin directory using the Tomcat startup.sh script located at /usr/share/apache-tomcat-6.0.32/bin.

  1. [root@blanche share]# cd /usr/share/apache-tomcat-6.0.32/bin  
  2. [root@blanche bin]# ./startup.sh  


Step 3: How to Run Tomcat as a Service.


We will now see how to run Tomcat as a service and create a simple Start/Stop/Restart script, as well as to start Tomcat at boot.

Change to the /etc/init.d directory and create a script called 'tomcat' as shown below.

  1. [root@blanche share]# cd /etc/init.d  
  2. [root@blanche init.d]# vi tomcat  


  1. #!/bin/bash  
  2. # description: Tomcat Start Stop Restart  
  3. # processname: tomcat  
  4. # chkconfig: 234 20 80  
  5. JAVA_HOME=/usr/java/jdk1.6.0_24  
  6. export JAVA_HOME  
  7. PATH=$JAVA_HOME/bin:$PATH  
  8. export PATH  
  9. CATALINA_HOME=/usr/share/apache-tomcat-6.0.32  
  10.   
  11. case $1 in  
  12. start)  
  13. sh $CATALINA_HOME/bin/startup.sh  
  14. ;;   
  15. stop)     
  16. sh $CATALINA_HOME/bin/shutdown.sh  
  17. ;;   
  18. restart)  
  19. sh $CATALINA_HOME/bin/shutdown.sh  
  20. sh $CATALINA_HOME/bin/startup.sh  
  21. ;;   
  22. esac      
  23. exit 0  


The above script is simple and contains all of the basic elements you will need to get going.

As you can see, we are simply calling the startup.sh and shutdown.sh scripts located in the Tomcat bin directory (/usr/share/apache-tomcat-6.0.32/bin).

You can adjust your script according to your needs and, in subsequent posts, we'll look at additional examples.

CATALINA_HOME is the Tomcat home directory (/usr/share/apache-tomcat-6.0.32)

Now, set the permissions for your script to make it executable:

  1. [root@blanche init.d]# chmod 755 tomcat  


We now use the chkconfig utility to have Tomcat start at boot time. In my script above, I am using chkconfig: 244 20 80. 2445 are the run levels and 20 and 80 are the stop and start priorities respectively. You can adjust as needed.

  1. [root@blanche init.d]# chkconfig --add tomcat  
  2. [root@blanche init.d]# chkconfig --level 234 tomcat on  


Verify it:

  1. [root@blanche init.d]# chkconfig --list tomcat  
  2. tomcat          0:off   1:off   2:on    3:on    4:on    5:off   6:off  


Now, let's test our script.

Start Tomcat:

  1. [root@blanche ~]# service tomcat start  
  2. Using CATALINA_BASE:   /usr/share/apache-tomcat-6.0.32  
  3. Using CATALINA_HOME:   /usr/share/apache-tomcat-6.0.32  
  4. Using CATALINA_TMPDIR: /usr/share/apache-tomcat-6.0.32/temp  
  5. Using JRE_HOME:        /usr/java/jdk1.6.0_24  
  6. Using CLASSPATH:       /usr/share/apache-tomcat-6.0.32/bin/bootstrap.jar  


Stop Tomcat:

  1. [root@blanche ~]# service tomcat stop  
  2. Using CATALINA_BASE:   /usr/share/apache-tomcat-6.0.32  
  3. Using CATALINA_HOME:   /usr/share/apache-tomcat-6.0.32  
  4. Using CATALINA_TMPDIR: /usr/share/apache-tomcat-6.0.32/temp  
  5. Using JRE_HOME:        /usr/java/jdk1.6.0_24  
  6. Using CLASSPATH:       /usr/share/apache-tomcat-6.0.32/bin/bootstrap.jar  
Restarting Tomcat (Must be started first):

  1. [root@blanche ~]# service tomcat restart  
  2. Using CATALINA_BASE:   /usr/share/apache-tomcat-6.0.32  
  3. Using CATALINA_HOME:   /usr/share/apache-tomcat-6.0.32  
  4. Using CATALINA_TMPDIR: /usr/share/apache-tomcat-6.0.32/temp  
  5. Using JRE_HOME:        /usr/java/jdk1.6.0_24  
  6. Using CLASSPATH:       /usr/share/apache-tomcat-6.0.32/bin/bootstrap.jar  
  7. Using CATALINA_BASE:   /usr/share/apache-tomcat-6.0.32  
  8. Using CATALINA_HOME:   /usr/share/apache-tomcat-6.0.32  
  9. Using CATALINA_TMPDIR: /usr/share/apache-tomcat-6.0.32/temp  
  10. Using JRE_HOME:        /usr/java/jdk1.6.0_24  
  11. Using CLASSPATH:       /usr/share/apache-tomcat-6.0.32/bin/bootstrap.jar  


We should review the Catalina.out log located at /usr/share/apache-tomcat-6.0.32/logs/catalina.out and check for any errors.

  1. [root@blanche init.d]# less /usr/share/apache-tomcat-6.0.32/logs/catalina.out  


We can now access the Tomcat Manager page at:

http://yourdomain.com:8080 or http://yourIPaddress:8080 and we should see the Tomcat home page.

Step 5 (Optional): How to Run Tomcat using Minimally Privileged (non-root) User.


In our Tomcat configuration above, we are running Tomcat as Root.

For security reasons, it is always best to run services with the only those privileges that are necessary.

There are some who make a strong case that this is not required, but it's always best to err on the side of caution.

To run Tomcat as non-root user, we need to do the following:

1. Create the group 'tomcat':

  1. [root@blanche ~]# groupadd tomcat  
  2. [root@blanche ~]# useradd -s /bin/bash -g tomcat tomcat  


2. Create the user 'tomcat' and add this user to the tomcat group we created above.

  1. [root@blanche ~]# groupadd tomcat  
  2. [root@blanche ~]# useradd -s /bin/bash -g tomcat tomcat  


The above will create a home directory for the user tomcat in the default user home as /home/tomcat

If we want the home directory to be elsewhere, we simply specify so using the -d switch.

  1. [root@blanche ~]# useradd -g tomcat -d /usr/share/apache-tomcat-6.0.32/tomcat tomcat  


The above will create the user tomcat's home directory as /usr/share/apache-tomcat-6.0.32/tomcat

3. Change ownership of the tomcat files to the user we created above:

  1. [root@blanche ~]# chown -Rf tomcat.tomcat /usr/share/apache-tomcat-6.0.32/  


Note: it is possible to enhance our security still further by making certain files and directory read-only. This will not be covered in this post and care should be used when setting such permissions.

4. Adjust the start/stop service script we created above. In our new script, we need to su to the user tomcat:

  1. #!/bin/bash  
  2. # description: Tomcat Start Stop Restart  
  3. # processname: tomcat  
  4. # chkconfig: 234 20 80  
  5. JAVA_HOME=/usr/java/jdk1.6.0_24  
  6. export JAVA_HOME  
  7. PATH=$JAVA_HOME/bin:$PATH  
  8. export PATH  
  9. TOMCAT_HOME=/usr/share/apache-tomcat-6.0.32/bin  
  10.   
  11. case $1 in  
  12. start)  
  13. /bin/su tomcat $TOMCAT_HOME/startup.sh  
  14. ;;   
  15. stop)     
  16. /bin/su tomcat $TOMCAT_HOME/shutdown.sh  
  17. ;;   
  18. restart)  
  19. /bin/su tomcat $TOMCAT_HOME/shutdown.sh  
  20. /bin/su tomcat $TOMCAT_HOME/startup.sh  
  21. ;;   
  22. esac      
  23. exit 0  


Step 6 (Optional): How to Run Tomcat on Port 80 as Non-Root User.


Note: the following applies when you are running Tomcat in "stand alone" mode. That is, you are running Tomcat without Apache in front of it.

To run services below port 1024 as a user other than root, you can add the following to your IP tables:

  1. [root@blanche ~]# iptables -t nat -A PREROUTING -p tcp -m tcp --dport 80 -j REDIRECT --to-ports 8080    
  2. [root@blanche ~]# iptables -t nat -A PREROUTING -p udp -m udp --dport 80 -j REDIRECT --to-ports 8080    


Learn More About Apache Tomcat

Apache Tomcat Foundation

Tomcat 6

Fuente: