{"id":658,"date":"2017-10-20T12:03:16","date_gmt":"2017-10-20T17:03:16","guid":{"rendered":"http:\/\/www.tamaulipas.gob.mx\/desarrolloeconomico\/?page_id=658"},"modified":"2023-06-27T11:21:15","modified_gmt":"2023-06-27T17:21:15","slug":"modelos-de-negocios","status":"publish","type":"page","link":"https:\/\/www.tamaulipas.gob.mx\/economia\/modelos-de-negocios\/","title":{"rendered":"Modelos de Negocios"},"content":{"rendered":"<div class=\"panel-group\" id=\"custom-collapse-0\">\n<div class=\"panel panel-default\">\n\t\t\t\t<div class=\"panel-heading\">\n\t\t\t\t\t<h4 class=\"panel-title\">\n\t\t\t\t\t\t<a class=\"\" data-toggle=\"collapse\" data-parent=\"#custom-collapse-0\" href=\"#custom-collapse-0-0\"><strong>Espa\u00f1ol<\/strong><\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div id=\"custom-collapse-0-0\" class=\"panel-collapse in\">\n\t\t\t\t\t<div class=\"panel-body\">\n<p class=\"p1\"><span style=\"font-size: 20px;\"><strong>IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportaci\u00f3n)<\/strong><\/span><\/p>\n<p class=\"p1\">Se puede definir al Programa para la Industria Manufacturera, Maquiladora y de Servicios de Exportaci\u00f3n (IMMEX) como la facilidad que da el gobierno para que se de el proceso industrial de manufacturar, maquilar \u00f3 de servicios destinados a la elaboraci\u00f3n, transformaci\u00f3n \u00f3 reparaci\u00f3n de mercanc\u00edas de procedencia extranjera, importada temporalmente, para su posterior retorno al extranjero.<\/p>\n<p class=\"p1\"><strong>Beneficios<\/strong><\/p>\n<ul>\n<li class=\"p1\">No pagar el Impuesto General de importaci\u00f3n (IGI-arancel-Advalorem), es necesario considerar lo establecido en los art\u00edculos 63-A de la Ley Aduanera y 303 del TLCAN<\/li>\n<li class=\"p1\">No se paga el Impuesto al Valor Agregado (IVA), seg\u00fan art\u00edculo 9 fracci\u00f3n IX de la ley del IVA.<\/li>\n<li class=\"p1\">No se pagan las Cuotas compensatorias.<\/li>\n<li class=\"p1\">Disminuci\u00f3n del Derecho de Tr\u00e1mite Aduanero (DTA), del 8% al millar, seg\u00fan art. 49 de la ley Federal de Derechos, a 1.76% para maquinaria y $179.00 para los insumos o bien la tasa fija que est\u00e9 vigente.<\/li>\n<li class=\"p1\">No pago del IVA en compras nacionales, ver Art. 1-A, fracci\u00f3n IV de la Ley del IVA.<\/li>\n<li class=\"p1\">La facilidad de hacer pedimentos virtuales.<\/li>\n<li class=\"p1\">Elaboraci\u00f3n de pedimentos consolidados a la importaci\u00f3n.<\/li>\n<li class=\"p1\">Obtener la devoluci\u00f3n del IVA, cuando tenga saldos a favor en sus declaraciones, en un plazo no mayor a 20 d\u00edas h\u00e1biles, seg\u00fan art\u00edculo 32 del decreto IMMEX.<\/li>\n<li class=\"p1\">Se autorizara de manera simult\u00e1nea un Programa de Promoci\u00f3n Sectorial (PROSEC). Para la modalidad de servicios podr\u00e1 importar todo lo que marca el art\u00edculo 4 del decreto de IMMEX, inciso III, que es toda la maquinaria, equipo y refacciones.<\/li>\n<li class=\"p1\">Se tendr\u00e1 autom\u00e1ticamente el registro al padr\u00f3n de importadores, sin necesidad de realizar el tr\u00e1mite.<\/li>\n<\/ul>\n<p class=\"p1\"><strong>REQUISITOS<\/strong><\/p>\n<ul>\n<li class=\"p1\">Importar solo las fracciones autorizadas.<\/li>\n<li class=\"p1\">Destinar\u00e1 las mercanc\u00edas para lo que fueron autorizadas<\/li>\n<li class=\"p1\">Respetar los plazos que te marca el 108 y el decreto en su art\u00edculo 4.<\/li>\n<li class=\"p1\">Ser personas morales y que tributen en el T\u00edtulo II de la Ley del Impuesto Sobre la Renta.<\/li>\n<li class=\"p1\">Tener las mercanc\u00edas en los domicilios registrados<\/li>\n<li class=\"p1\">Llevar el control de inventarios de acuerdo a lo establecido por la fracci\u00f3n I del art\u00edculo 59 de la Ley Aduanera<\/li>\n<li class=\"p1\">Informar a la Secretaria de Econom\u00eda, previo tr\u00e1mite ante Secretaria de Hacienda y Cr\u00e9dito P\u00fablico, de lo siguiente:<\/li>\n<\/ul>\n<ol>\n<li>Cambios en la denominaci\u00f3n o raz\u00f3n social, RFC y domicilio.<\/li>\n<li>Cambios de los domicilios de las empresas que les realicen la submaquila, 3 d\u00edas de anticipaci\u00f3n.<\/li>\n<li>Aviso de la suspensi\u00f3n de actividades, que no exceda a 10 d\u00edas.<\/li>\n<\/ol>\n<p class=\"p1\"><strong>Plazos de permanencia de las mercanc\u00edas importadas con IMMEX<\/strong><\/p>\n<p class=\"p1\">Las mercanc\u00edas importadas temporalmente por IMMEX, podr\u00e1n permanecer en el territorio nacional por los siguientes plazos, de conformidad con el art\u00edculo 108 de la Ley Aduanera, 4\u00ba. Del Decreto de IMMEX y del decreto del 30 de octubre de 2003.<\/p>\n<p class=\"p1\" style=\"padding-left: 30px;\"><strong>Plazo de permanencia por 6 meses:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Las empresas que tengan la modalidad de IMMEX-SERVICIOS y trabajen el sector textil, tal y como lo dice el anexo III, Art. 4 IMMEX.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><strong>Plazo de permanencia por 12 meses:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Los anexos II (Piernas de pollo, leche en polvo y ma\u00edz) y anexo III (Textiles), art. 4 IMMEX.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><strong>Plazo de permanencia por 18 meses:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Para combustibles, lubricantes, materias primas, partes, componentes que se integren a la exportaci\u00f3n, envases y empaques, folletos y etiquetas.<\/li>\n<\/ul>\n<p class=\"p1\" style=\"padding-left: 30px;\"><strong>Plazo de permanencia por 24 meses:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Contenedores y cajas de tr\u00e1iler.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><strong>Hasta por la vigencia del programa:<\/strong><\/p>\n<ul>\n<li>la Maquinaria y equipo productivo, herramientas, instrumentos, moldes, refacciones, y todo el equipo para la contaminaci\u00f3n, investigaci\u00f3n, capacitaci\u00f3n y el desarrollo administrativo.<\/li>\n<\/ul>\n<p class=\"p1\"><span style=\"font-size: 20px;\"><strong>RFE (Recinto Fiscalizado Estrat\u00e9gico)<\/strong><\/span><\/p>\n<p class=\"p1\">R\u00e9gimen aduanal consistente en la introducci\u00f3n f\u00edsica a territorio mexicano por tiempo limitado, de mercanc\u00edas extranjeras, nacionales \u00f3 nacionalizadas, para ser objeto de manejo, almacenaje, custodia, exhibici\u00f3n, venta, distribuci\u00f3n, elaboraci\u00f3n, transformaci\u00f3n o reparaci\u00f3n.\u00a0(Art. 135A \u2013 135D Ley Aduanera)<\/p>\n<p class=\"p1\"><strong>BENEFICIOS<\/strong><\/p>\n<ul>\n<li class=\"p1\">Eliminaci\u00f3n de demoras y almacenajes en puertos de entrada.<\/li>\n<li class=\"p1\">Rapidez y facilidad en cruces e internaci\u00f3n de mercanc\u00edas.<\/li>\n<li class=\"p1\">Mayor control de inventarios.<\/li>\n<li class=\"p1\">Disponibilidad estrat\u00e9gica de inventarios de alta rotaci\u00f3n.<\/li>\n<li class=\"p1\">Optimizaci\u00f3n en el cash flow a trav\u00e9s del pago de impuestos y derechos cuando la mercanc\u00eda es extra\u00edda del RFE.<\/li>\n<li class=\"p1\">Posibilidad de transformar, retornar, exhibir \u00f3 reparar sin necesidad de hacer importaci\u00f3n previa.<\/li>\n<li class=\"p1\">Reducci\u00f3n en costo de transporte por uso de ferrocarril.<\/li>\n<li class=\"p1\">Maniobras y acarreos m\u00e1s expeditos.<\/li>\n<li class=\"p1\">Despacho aduanero, \u00e1gil y r\u00e1pido las 24 hrs.<\/li>\n<li class=\"p1\">Claridad en mermas y desperdicios con lo que se evitan pagos innecesarios de impuestos.<\/li>\n<\/ul>\n<p class=\"p1\">Todo dentro de un mismo recinto, eficiencia, seguridad y econom\u00eda.<\/p>\n<p class=\"p1\"><span style=\"font-size: 20px;\"><strong>SHELTER<\/strong><\/span><\/p>\n<p class=\"p1\">El Programa de Albergue \u00f3 shelter es una forma de organizar operaciones en M\u00e9xico, en la cual la empresa extranjera carece del conocimiento necesario para arrancar y operar una planta en M\u00e9xico. Por lo tanto, la empresa extranjera busca por medio del shelter<span class=\"Apple-converted-space\">\u00a0 <\/span>que alguien externo y con los conocimientos necesarios opere directamente el proyecto, recibiendo del extranjero solamente materiales y equipo.<\/p>\n<p class=\"p1\"><strong>BENEFICIOS<\/strong><\/p>\n<ul>\n<li class=\"p1\">Este programa es recomendable para peque\u00f1as o medianas empresas. Generalmente, las empresas manufactureras que prefieren no asumir responsabilidad de la operaci\u00f3n total, pero si desean mantener control de su producci\u00f3n, optan por esta alternativa.<\/li>\n<li class=\"p1\">Una de las principales atracciones de una operaci\u00f3n Shelter, es que la compa\u00f1\u00eda madre (extranjera) mantiene el control de las operaciones de manufactura, en donde es posible traer su propia gente de producci\u00f3n y su personal t\u00e9cnico. Tambi\u00e9n se encarga de proporcionar la materia prima y el equipo necesario para la producci\u00f3n incluyendo el entrenamiento, capacitaci\u00f3n y los gastos que esto pueda generar.<\/li>\n<li class=\"p1\">Los servicios que se ofrecen bajo el Plan Albergue son, en resumen, los siguientes: administraci\u00f3n de personal, licencias y permisos, contabilidad, impuestos, mantenimiento de la planta f\u00edsica, tr\u00e1mites aduanales, transporte y log\u00edstica, relaci\u00f3n con autoridades, entre otros.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n<div class=\"panel panel-default\">\n\t\t\t\t<div class=\"panel-heading\">\n\t\t\t\t\t<h4 class=\"panel-title\">\n\t\t\t\t\t\t<a class=\"collapsed\" data-toggle=\"collapse\" data-parent=\"#custom-collapse-0\" href=\"#custom-collapse-0-1\"><b>English<\/b><\/a>\n\t\t\t\t\t<\/h4>\n\t\t\t\t<\/div>\n\t\t\t\t<div id=\"custom-collapse-0-1\" class=\"panel-collapse collapse\">\n\t\t\t\t\t<div class=\"panel-body\">\n<p class=\"p1\"><span style=\"font-size: 36px;\"><strong>Business Models<\/strong><\/span><\/p>\n<p class=\"p1\"><span style=\"font-size: 20px;\"><strong>IMMEX<span class=\"Apple-converted-space\">\u00a0 <\/span>(Manufacturing, Maquila And Export Services Industry)<\/strong><\/span><\/p>\n<p class=\"p1\">You can define the Program for the Manufacturing, Maquiladora and Export Services (IMMEX) as the facility provided by the government to that of the industrial process of manufacturing, maquiladora or service intended for the manufacture, processing or repair of goods of foreign origin, imported temporarily for subsequent return abroad.<\/p>\n<p class=\"p1\"><strong>BENEFITS<\/strong><\/p>\n<ul>\n<li class=\"p1\">Not paying the General Import Tax (IGI-ad valorem tariff rate), it is necessary to consider the provisions of Article 63-A of the Customs Law and NAFTA 303<\/li>\n<li class=\"p1\">Value Added Tax (VAT) is not paid, according to Article 9 section IX of the VAT law.<\/li>\n<li class=\"p1\">Compensatory fees are not paid.<\/li>\n<li class=\"p1\">Customs processing fee (DTA) reduction, 8% per thousand, according to art. 49 of the Federal Law of Rights, to 1.76% for machinery and $ 179.00 for inputs or the fixed rate that is in effect.<\/li>\n<li class=\"p1\">No payment of VAT on domestic purchases, see Art. 1-A, section IV of the VAT Act.<\/li>\n<li class=\"p1\">The ease of doing virtual pediments.<\/li>\n<li class=\"p1\">Preparation of consolidated import pediments.<\/li>\n<li class=\"p1\">Get a VAT refund, when you have credit balances in their statements, within no more than 20 working days, according to article 32 of Decree IMMEX.<\/li>\n<li class=\"p1\">Be authorized simultaneously Sector Promotion Program (PROSEC). For service mode you can import all marking Article 4 of Decree IMMEX, paragraph III, which is all machinery, equipment and spare parts.<\/li>\n<li class=\"p1\">Register the list of importers, without making the process will be taken automatically.<\/li>\n<\/ul>\n<p class=\"p1\"><strong>REQUIREMENTS<\/strong><\/p>\n<ul>\n<li class=\"p1\">Import only fractions authorized.<\/li>\n<li class=\"p1\">Earmark the goods for which they were authorized<\/li>\n<li class=\"p1\">Respect the deadlines that mark the 108 and the decree Article 4.<\/li>\n<li class=\"p1\">To be moral people and pay taxes in Title II of the Law on Income Tax.<\/li>\n<li class=\"p1\">Have the goods at registered addresses<\/li>\n<li class=\"p1\">Take inventory control according to the provisions of Section I of Article 59 of the Customs Law<\/li>\n<li class=\"p1\">Inform the Ministry of Economy, following proceedings before Secretariat of Finance and Public Credit, the following:<\/li>\n<\/ul>\n<ol>\n<li>Changes in the corporate name, RFC and address.<\/li>\n<li>Changes of the addresses of companies making them sub maquila, 3 days in advance.<\/li>\n<li>Notice of suspension of activities, not to exceed 10 days.<\/li>\n<\/ol>\n<p class=\"p1\"><strong>Permanency terms of imported goods with IMMEX<\/strong><\/p>\n<p class=\"p1\">Temporarily imported by IMMEX, goods may remain in the country for the following periods, in accordance with Article 108 of the Customs Law, 4th. IMMEX Decree and the Decree of 30 October 2003.<\/p>\n<p class=\"p1\" style=\"padding-left: 30px;\"><strong>Holding period for 6 months:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Companies with IMMEX mode and work-SERVICES textiles, as mentioned in Annex III, Art. 4 IMMEX.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><strong>Holding period for 12 months:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Annexes II (chicken legs, milk powder and corn) and Annex III (Textiles), art. 4 IMMEX.<\/li>\n<\/ul>\n<p class=\"p1\" style=\"padding-left: 30px;\"><strong>Holding period for 18 months:<\/strong><\/p>\n<ul>\n<li class=\"p1\">For fuels, lubricants, raw materials, parts, components that integrate export, containers and packaging, leaflets and labels.<\/li>\n<\/ul>\n<p class=\"p1\" style=\"padding-left: 30px;\"><strong>Holding period for 24 months:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Containers and trailer boxes.<\/li>\n<\/ul>\n<p class=\"p1\" style=\"padding-left: 30px;\"><strong>Until the life of the program:<\/strong><\/p>\n<ul>\n<li class=\"p1\">Machinery and production equipment, tools, instruments, molds, parts, and all the equipment for pollution, research, training and management development.<\/li>\n<\/ul>\n<p class=\"p1\"><span style=\"font-size: 20px;\"><strong>Bonded warehouse<\/strong><\/span><\/p>\n<p class=\"p1\">Consistent customs regime in the physical introduction into Mexican territory for a limited time, of foreign goods, domestic nationalized or to be the subject of handling, storage, custody, exhibition, sale, distribution, processing, transformation or repair.\u00a0(Art 135A -. 135D Customs Law)<\/p>\n<p class=\"p1\"><strong>BENEFITS<\/strong><\/p>\n<ul>\n<li class=\"p1\">Elimination of delays and storages at ports of entry.<\/li>\n<li class=\"p1\">Quick and easy crossings and internment of goods.<\/li>\n<li class=\"p1\">Increased inventory control.<\/li>\n<li class=\"p1\">Strategic Availability of high turnover inventories.<\/li>\n<li class=\"p1\">Optimizing cash flow through the payment of taxes and duties when the goods are removed from the RFE.<\/li>\n<li class=\"p1\">Possibility of transforming, return, display or repair without making prior import.<\/li>\n<li class=\"p1\">Rail transport usage cost reduction<\/li>\n<li class=\"p1\">Maneuvers and speedier carries.<\/li>\n<li class=\"p1\">Customs, agile and quick dispatch 24 hrs.<\/li>\n<li class=\"p1\">Clarity of scrap and waste with unnecessary tax payments are avoided.<\/li>\n<\/ul>\n<p>All within a single enclosure, efficiency, safety and economy.<\/p>\n<p class=\"p1\"><span style=\"font-size: 20px;\"><strong>SHELTER<\/strong><\/span><\/p>\n<p class=\"p1\">The Shelter Program is a way of organizing operations in Mexico, where the foreign company lacks the knowledge needed to start and operate a plant in Mexico. Therefore, the foreign company is seeking shelter through someone external and knowledge necessary to operate the project directly, only receiving the materials and equipment abroad.<\/p>\n<p class=\"p1\"><strong>BENEFITS<\/strong><\/p>\n<ul>\n<li>This program is recommended for small or medium businesses. Generally, manufacturing companies that prefer not assume responsibility for the overall operation, but if they want to maintain control of their production, opting for this alternative.<\/li>\n<li>One of the main attractions of a Shelter operation is that the parent company (foreign) maintains control of manufacturing operations, where it is possible to bring your own people production and technical personnel. It is also responsible for providing the raw material and equipment necessary for production including training, training and expenses that this may generate computer.<\/li>\n<li>The services offered under the Shelter Plan are, in summary, the following: personnel management, licenses and permits, accounting, tax, maintenance of the physical plant, customs procedures, transport and logistics, relationship with authorities, among others.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n<p class=\"p1\"><b>MAYOR INFORMACI\u00d3N<\/b><\/p>\n<blockquote>\n<p class=\"p3\">Secretar\u00eda de Desarrollo Econ\u00f3mico<br \/>\nSubsecretaria de Promoci\u00f3n de Inversiones<br \/>\n<span class=\"s1\">Centro de Oficinas Gubernamentales, Piso 21, Parque Bicentenario<br \/>\nC.P. 87000, Ciudad Victoria, Tamaulipas, M\u00e9xico<\/span><\/p>\n<p class=\"p4\">Tel.: (834) 107.8823<\/p>\n<\/blockquote>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MAYOR INFORMACI\u00d3N Secretar\u00eda de Desarrollo Econ\u00f3mico Subsecretaria de Promoci\u00f3n de Inversiones Centro de Oficinas Gubernamentales, Piso 21, Parque Bicentenario C.P. 87000, Ciudad Victoria, Tamaulipas, M\u00e9xico\u2026<\/p>\n","protected":false},"author":46,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-658","page","type-page","status-publish","hentry"],"publishpress_future_action":{"enabled":false,"date":"2026-05-25 05:48:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":""},"_links":{"self":[{"href":"https:\/\/www.tamaulipas.gob.mx\/economia\/wp-json\/wp\/v2\/pages\/658"}],"collection":[{"href":"https:\/\/www.tamaulipas.gob.mx\/economia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tamaulipas.gob.mx\/economia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tamaulipas.gob.mx\/economia\/wp-json\/wp\/v2\/users\/46"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tamaulipas.gob.mx\/economia\/wp-json\/wp\/v2\/comments?post=658"}],"version-history":[{"count":6,"href":"https:\/\/www.tamaulipas.gob.mx\/economia\/wp-json\/wp\/v2\/pages\/658\/revisions"}],"predecessor-version":[{"id":2532,"href":"https:\/\/www.tamaulipas.gob.mx\/economia\/wp-json\/wp\/v2\/pages\/658\/revisions\/2532"}],"wp:attachment":[{"href":"https:\/\/www.tamaulipas.gob.mx\/economia\/wp-json\/wp\/v2\/media?parent=658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}