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0 0 1 460.32 794.88 Tm <524543> Tj 8.16 Tc /F3 10.0 Tf 1 0 0 1 472.80 771.36 Tm <4A49> Tj 0.00 Tc /F3 17.0 Tf 1 0 0 1 448.80 754.56 Tm <2D2E20> Tj 1 0 0 1 477.60 755.04 Tm <5F74> Tj 0.00 Tc /F3 87.0 Tf 1 0 0 1 54.24 54.72 Tm <666669> Tj ET endstream endobj 5 0 obj 12333 endobj 6 0 obj << /Type /Font /Subtype /Type1 /Name /F3 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 7 0 obj << /Length 8 0 R >> stream tl .a Iemeco oe r-cy Ny'i5 8 | 4@6'@*I g,r,,s.g& PROYECTO DE LEYEMPRESA FAMIUAR IJE !4-_ Clula Parlamentaria Aprtsta, por Intclauva de los congresistasWld C.ldGrn C.rtto, J.vlGr VGIrqu.E eucqun, Tomsqlnlano SlGrr.ltr y lguGl GuGyr|| Trullcr, al amparo de loprevlsto en el artculo 1070 de la Constucln. conforme a lo Drevisto.en el numeral 2) del artfculo 760 del Reglamento del Congreso de laReblica, presenta el stgutente proyecto dl ley: LEY DE EHPRESAS FAIIILIARESDSPOSCOIES GETERALESArtfculo 1.- Obreto dG la ]yEs objeto. de la presente ley la proinocln de la consutucin,formalizacln y desarrollo de cmpresas famlllares, para incremenrar suproductlvldad y rentabllldad, asegurando el empleo formal de susmlembros y colaboradores, con acceso de estos a prestaclones de saludy la previsln soclal, as como su parflclpactn acflva en la actvidadeconmlca y trlbutarla de la Nacln.Artlculo 2.- DGflnlcln dG la Emprua Famllarla Empres Famlliar es la clula bslca econmlca de produccin deblenes o prestacin de serviclos, cons$tulda mfnimo por uno y no msde tres socios, que slo pueden ser penonas naturales, bajo la. organlzacin empresarial contemplada en la presente ley, que tienecomo objeto desarrollar actlvldades de extraccln, transformacln,produccln, comerclallzacln de blenes o prestacin de servicios.La Empresa Famliar brlnda sustento de las necesidades econmicas vsoclales bsicas de los soclos que la conforman, sus trabajadores y susfamlllas,No es conslderada empresa familiar aquella que se dedlque a bar,discoteca, Juegos de azar y aflnes. 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Artlculo 4o,- Poltica EstatalEl Estado en todos sus niveles de gobierno partcipa activamente delcumplimlento del objeto de la presente ley, elimnando barrerasadmlnistrativas que contradgan el espritu de la presente ley..Aplicndose a las empresas famlllares la mtsma poluca estatal que iecorresponde a las micro y pequeas empresas dlspuestas en el artculo40 de la Ley No 28015, Ley de Promoclri y Formalzacin de la Micro vPequea Empresa.La accin del Estado en materia de promocin de las empresasfamiliares se orienta con los mismos lineamentos estratgcosdispuestas para las Micro y Pequeas Empresas.CAPfTULO IEMPRESA FAIIILIARArtlculo 6.- DenominacinLa Empresa Familiar adoptar la forma de Socedad Familiar, figurandonecesarlamente la Indicacin "Sociedad Familar" o las siolas "S. 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<50FA626C69636F20> Tj 1 0 0 1 148.80 109.92 Tm <646574616C6C61646F20> Tj 1 0 0 1 208.32 109.44 Tm <656E20> Tj 1 0 0 1 227.04 109.44 Tm <656C20> Tj 1 0 0 1 242.40 109.44 Tm <6E756D6572616C20> Tj 1 0 0 1 295.68 108.96 Tm <372C332E> Tj ET endstream endobj 26 0 obj 16338 endobj 27 0 obj << /Length 28 0 R >> stream I g-,?"'"e ga"&*7,3,- La empresa familiar se consttuye por Formato pblico nicoextendido ante fedataro competente del Mnlsterio de Trabajo yPromocn Social, en la que est contenido el objeto socai, ldesignacin del gerente entre uno de sus socios y las facultades que sele otorga para la administracin y gestin de la empresa, as como laconstancia de recepcin de los aportes dinerarios y no dlneraros. ElFormato Pblico Unico constituye nstrumento pblico inscrible en elRegistro de Personas Jurdicas de los Regtstros pbllcos.. 7,4,- La empresa familiar adquere personalldad jurdica desde suinscripcn en el Registro y la mantiene hasta que se inscribe suextincin.7.5.- Para cualquier modficacin de los estatutos se requiere la mismaformalldad oue la consttucin.7.6.- Los actos referidos en el prrafo anteror se inscribenoblgatorlamente en el Registro de personas Jurdicas del domicilo de laemoresa familiar.7,7.- Es procedente la variacin del gerente slo en los casos deempresas familiares de ms de un soclo.7,8.- Los actos celebrados en nombre de la empresa familiar antes desu inscripcin en el Regstro son eficaces con relacln a ella slo s sonratificados por el gerente por escrito con rma legalizada notarialmente.Si no se ratifica el acto quienes los hayan celebrado en nombre de laempresa famliar responden personal, ilmltada y solidariamente frentea aqullos con quienes hayan contratado y frente a terceros, ancuando fuera soco de la empresa familar.7.9.- La duracin de la empresa familiar puede ser por tiempodeterminado o ndeterminado, stendo posible la variacn del tiemdo,para lo que se debe cumplir la formalldad prevista en los numerales 7.3y 7.6 del presente artculo.7.10.- El domiclio de la empresa famillar es el lugar, sealado en elacto de consttucln, donde desarrolla alguna de sus actividadesprinclpales o donde Instala su administracin,7.11.- La empresa familiar no puede tener sucursales.7.12.- El aporte del captal socal puede ser dinerario o en bienes. Seadmite la participacn de socios qu(t aporten conocimientos vexperiencia. No se admite la inclusln de nuevos socos. 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obj 15941 endobj 36 0 obj << /Length 37 0 R >> stream ) qryna g?qt(a7.13.- La distrbucin de utilidades entre los socios siemDre es enpartes guales sn mportar el aporte efectuado, salvo pacto en contrariodetallado en el Formato nico pblico detallado en el numeral 7.3.7.14.- El voluntario retiro de un socio de la empresa familiar provocaque se le. devuelva su aporte en las condlclones y plazos que lasolvencia de la empresa lo permita. En ningn caso el retiro de un sociopodr afectar lo dispuesto en los artculos 10 y 20 de la presente ley._ 7.15.- El aporte de los socios est representado en parflcipaciones,cuyo fn es slo determinar el aporte incial, votacn en la junta generalde socios, y el monto a devolver en el supuesto de retiro d un socio dela empresa famliar, no tiene relacin afguna con la dlstribucln deutilidades que se regula conforme a lo dsFuesto en el numeral 7.13 delDresente artculo.Artculo 8o,- Junta de Socios8.1.- No existe junta de socios en los supuestos de emDresas famillaiesde un solo socio, que es quen asume la decisn de los asuntos propiosde admnistracin y gestin de la empresa,8.2.- La junta de socos es el rgano supremo de la socledad, Los sociosreunidos sn necesidad de convocatoria prevla, con consenso en trataruna agenda comn, deciden por la mayora los asuntos propos deadministracin y gestin de la empresa.8,2.- El voto de los socos en las juntas es directamente proDorcional asu aporte al captal social.8.3.- Los acuerdos de la Junta de Socos se transcrben en acas quesern suscritas por todos los socios,Artculo 90,- Gerente9.1,- La empresa familiar cuenta slo con un gerente.9.2.- La duracin del cargo de gerente es por tempo Indefindo.9.3,- El gerente puede ser removldo slo por la Junta de Socos.9.4.- Son facultades del gerente el celebrar y ejecutar los actos ycontratos ordinarios correspondientes al objeto social; as comrepresentar a la sociedad, con las facultades generales y especialesprevistas en el Cdigo procesal Civil. 9.5.- La responsablidad del gerente se regula en lo que resulte1900 de la Ley General de Sociedades, ffi rtinente, por el artculo endstream endobj 37 0 obj 2110 endobj 38 0 obj << /Length 39 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj33 Do Q endstream endobj 39 0 obj 45 endobj 40 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj33 33 0 R >> /Subtype 36 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 32 0 R 38 0 R 34 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R ] /Count 4 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000175204 00000 n 32 9 0000127542 00000 n 0000127621 00000 n 0000156623 00000 n 0000172619 00000 n 0000172642 00000 n 0000174807 00000 n 0000174829 00000 n 0000174929 00000 n 0000174949 00000 n trailer << /Size 41 /Info 1 0 R /Root 13 0 R /Prev 127214 >> startxref 175291 %%EOF 41 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 42 0 obj << /Type /XObject /Subtype /Image /Name /Obj42 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 23776 >> stream &_ml!.)G;&-Ek"#QBueJ?-"W454aUH¤"?a 9]Q^O~vZuvb1PWNHXW`ҧlB{r~q }o!_k޿o蝶K GQK.}?־^{x.7~']q?ּ.OǶ _w ￱^aɑz'i8;;XkYD4 &[ ݯ}㏆ Ex]WlW #vI$=""""">p׼DFLhAdDDWIU{#q،C"FC_&)MYpȎ!4]nF&?iBž3r4#2"f#g`ka8L!΄s5|"6.20f+{~ ˺@βkL&DigY'd/Ӯ:>.#nz..?Nr-s.`aa ,GokD ߡD!1=H.jqjl_Y;~ͣ_CnTzyv]Et\]wz֖ Zdty~nO'_n\{ݩ8aal=GA_YL2cw⽎)c.녈=VY$: Pkiڻc`luյso13$#Fv6Ez.5Wm0A4Dp`GR/@pհOO.ko>A*"a7~8&rxO+>f.wi]3g,rɍAc?/.Iw~l˅4~ LTE'2 ^ {e8"I*nˡ}`֞;3\aKF%xwk_\[ ˲v$Rx^Q}E۷iдDsMȓψpdT.Ț83@9!.[[Kl_jm7 }Z?8p[=~E|?Ot~n+p; ]^ܲ?/?` &M,0 {׵|qLǶm1/$#,,eTh2Ci/gn ^~""",!Z 'ޟA/_ۯ ’t[C8 X,}_5Sm{ DDDDDG kv+/"  ݠ_ S$:|2cߎ""!Nci*"#J[(귝ʔv>Le]l{UҹO \awM83s>-DhET6-4,z7p) b,keN,\=+>'΁f#>3PԢh+{w$Lѱݭqa0 TD9vIzY*A0}0k]>ֱp""?WDO!셂?%dhD;O#aԕthXzvqPF^׿[A~Jd/'GG>Fy+i) Iz+H}SY!]uM?&E%{^5 kֿvA2:Ko^I9O=a֯^KI0ۧ""${wzkc"""!({DDDu%Γ"lM2'Ñ#F@PP(TM߿x!p(dXSE˲v>_; dv`\#!NfQk ͙v !4gXB>Y^+zƃPA Apg3&s\W>9hnꞫI㸴 0 p˙ KL 9A"WIw02;8)@x&|'=&'m~a5\A l䜔dJ_:wKb!pp F9{[sF?%SOFOO">6>Ԇ"Wֿvb""*"BAN?*g X""#$8! 07GMlh4Յ0@Ž#xWTq!zd&(()N5]sb5E&q>JBrAAr/˳34j_)^-6A]TLwag .G9G̏ _WX{t!68qy&^f&\>8Ba0L Ȝw'S !zU P/Mntn禮ŧ}9apCXGE]/ \O/ .ދ.N4гq~xgD1VA}uϋTk]S0MoC8㏎ -4?R~0}L-I5M4S,Xaaz+3?bEK# !?G .ȼNk{DDDOmS|q{tK,De)2h[$>vzwcX㰶{DDF7a4UưODDDYa,^w؎""!!MTDpA7N$>\__M%"zUbٕ+:'ce_4ͅ!qG#B8Kjv27ӻb 3`xfGK"=n4-r#Lhd~E^LAt/BHyyNwqp8a0A ̍fhh+_.A^iw(|EjzaaS#'>fhl֓Ӽ\zn<ݛ(zz 0A˲v}I>:޽/&iyƋ.U> \$r3"\׷xu= t^t]&= o-r#L2G3ь|.ȹUz|PA<'uRѿMbArI1L%^zp][|Źysii;߱{0u{8UZ鴛vqSK_F?au?<%=<-innnˊ.KVֶo?k ?OM8e׳E=m kx7j'"<%֗a?{NƼ Vҳڗ_{?c'^EQ㈈(h4 *}wcԢFm -4ӆc8>X0l^__o""""!AՊBc8{wl &M4ׇ;V^]{_" LM~׽ %1DD3 2CQHDDDDC0h0aVoLl|DDFg! dFm8|Der)e;\g w썼"ޗ5&.pSP Bh}3v^6!2|yev|ïK[T.>|CAYHd]!f~"Eޚ  flL BW sc(]]wh88G0A ! 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Gerente sern aolicablessupletoriamente a las empresas familiares, en tanto no contradgan elsentldo y naturaleza de la presente ley. CAPITULO IIREGIMEN I.ABORALArtculo l1o,- Trabajadores de empresas famllares11.1.- Son trabajadores de las empresas familares aquellos que, ansin vnculo de parentesco con los socos, desarrollan labores propias dela activdad principal o giro de la empresa.11,2.- Los trabajadores de las empresas famlliares detentan todos losderegi.ro laborales que les corresponden a los trabajadores de'laactvdad privada con las reseryas y limltaciones Ftjadas en la presentetey.11,3.- La edad mnima para el trabajo en las empresas familiares seregula por lo dispuesto en el Cdigo de los Nios y Adolescentes.Artculo 1 2o.- Remuneracin El monto de la remuneracinfamiliares en cualquera de suslibre de las Dartes.La remuneracin ser pagadasemanates. de los trabajadores de las empresasmodalidades ser sealada oor acuerdopor perodos mensuales, quncenates o Los trabajadores de las empresas famlliares debern extenderconstancia de los pagos que reclbe, la cual servir como Drueba delotorgamiento de la remuneracin. Las caractersflcas mnimas sernfJadas por el Mnisterio de Trabajo y promocin del Empleo. 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adolescentes se regir porlo dispuesto en el Cdigo de los Nios y Adolescentes. Artculo 140.- VacacionesLos trabajadores de las empresas familiares tienen derecho a undescanso anual remunerado de quince das luego de un ao continuo deservicios.El rcord trunco ser compensado a razn de tantos dozavos ytreintavos de la remuneracin como meses y das computables hubierelaborado, resoectivamente.Artculo 150.- GratfcacionesLos trabajadores de las empresas familiares tienen derecho a unagratificacin por Fiestas Patrias y a otra por Navidad. Las gratificacionessern abonadas en la primera quincena de los meses de jullo ydicembre. El monto de las msmas es equivalente al 50o/o de lremuneracin mensual.Artculo l6o.- Terminacn de la relacin laboral16.1.- La labor que desempean los trabajadores de las empresasfamliares es de confianza.16.2.- Los trabajadores de las empresas famlliares podrn renunciar alempleo dando un preaviso de qulnce das. El empleador Dodrexonerarlo de este plazo.16,3.- Los trabajadores de las empresas familiares podrn serseparados del empleo sn expresin de causa. concedindosete unpreaviso de quince das o pagndole una indemnizacin equivalente a laremuneracin total de quince das si se prescindiera de este avso.Artculo 17o.- Compensacin por tiempo d servicos La compensacin por tiempo de servcios equivale a quince das deremuneracin por cada ao de serviclos o la parte proporcional de dichacantidad por la fraccin de un ao, y ser pagada directamente por elempleador al trabajador al terminar la relacin laboral dentro del olazode cuarenta y ocho horas. 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451.20 111.84 Tm <6D65732E> Tj ET endstream endobj 62 0 obj 10294 endobj 63 0 obj << /Length 64 0 R >> stream t '*t*tu / ,g?auaN/tizArtculo 18o,- Normatividad supletoriaEn..lo.que no se oponga a lo dispuesto en la presente Ley, tes sonaplicables a las relaciones laborales de los trabajadores de las empresasfamliares las disposcones del rgimen laboral de la actividad Drivada.Artculo 19o,- El rgimen pensonario. Los trabajadores de las empresas famlares podrn afiliarse acualquiera de los regmenes previsonales, siendo opcln del trabajadorsu incorporacin o permanencia en los msmos.CAPITULO IIREGIMEN TRIBUTARIOArtculo 20o,- mpuesto a la RentaEl impuesto a la renta que grava las ingresos de las empresasfamliares es cero por ciento anual. Artculo 21o.- mpuesto General a tas VentasLa tasa del impuesto general a las ventas que grava las operaconescomerciales de las empresas familiares es similar al del roimengeneral. Artculo 22o.- Centro de Costos ContabtesLos Centros de Costos Contables estarn a cargo del Ministero deTrabajo y. Promocin Social, con la par:icipac de representantesveedores de la Superntendencia Naconal de Admnistracin Trbutara- SUNAT.Artculo 23o.- Contabildad de la empresas famlaresLa contablidad de las empresas familiares estar a cargo de Centros deCostos contables debidamente mplementados por l Ministerio deTrabajo y Promocin Social.Las empresas famliares presentarn obllgatoriamente con perlodcidaduna declaracin jurada adjuntando copia de los .Comprobantes de pagode las compras y ventas realzadas en el correspondiente mes. endstream endobj 64 0 obj 1503 endobj 65 0 obj << /Length 66 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj60 Do Q endstream endobj 66 0 obj 45 endobj 67 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj60 60 0 R >> /Subtype 63 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 59 0 R 65 0 R 61 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R ] /Count 7 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000291349 00000 n 59 9 0000256495 00000 n 0000256574 00000 n 0000279022 00000 n 0000289371 00000 n 0000289394 00000 n 0000290952 00000 n 0000290974 00000 n 0000291074 00000 n 0000291094 00000 n trailer << /Size 68 /Info 1 0 R /Root 13 0 R /Prev 256166 >> startxref 291457 %%EOF 68 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 69 0 obj << /Type /XObject /Subtype /Image /Name /Obj69 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 23782 >> stream &-" 8;f(Y-V>vTRҖWٛOÕdGS0H"ۺH+^-}Gn#a(f"bM6Um*&![JW(Ųu 4*@H$]CjⲸ PGUi&SLM# `0PEC6O ._HR0A;(c7ڵЄpVL4!Mᎏ,B_GV~ɝ>VR*1[A^i|TRީnݰw {=F)C8~ [ /Qv%s]!h]Ï!GGg_c~;?uƜ{7v0cCj"Hn?FÈ J9(d+%aDQC6G$ޮ!!pE׵t&k<}"\m?H\jvkuČa8kP#؃"KI{ Z .h?XDR?}vIGlřX ">CvV"B8.j#qՑ7G0)|+8Pd,(YCw2G;:# ;8D󈎴:A2UUG[TYP K$">P"D%I*J %&:I.bKT[J#އHҸm$ȑ#;M:C "aA2Ks{TLz*f 3iM~|s2B ˙ R]i4 .˅4 ϳ ȌfMwHv< A g <2BhG%+% B[ڮL&G0XD+r2-dKS|ֵ?]Hr7^F=y!ih5L g #w-/$'h/E7&:nF<0ȚPL0mlj]/'p}l/?p?/c8c+_YE*Gh=;E{nqXka}L{gyޯ" gԤ.]}cccxaKژ_uWDDDDDf!>&!>|kr/caY!?oO__qPlN-/  )'_ m}ЈfiiuTN^z(C 2ުdS^vA9\ 2D?O7"i'Kċ%iac /4Ds9v@Ɂ&G͖b:#Ī;vxaSN- !E2l hDjt5 w,5qDp,' 7DI;RUBԿM)]u}3f.M4, a1D<ϊ@>dM0ä˭/t˲q(ɏuO{MB ؇Ny"LG?(T0ܷމU;a B323Y7  p1ڍcW "we_];AG/)w{\z}''ɽ}M8Qn,t/Hv" ̝=v~7/-ݿV!5d7J_jkx?mC'߬_`ҰE?Hēg;Ku9|Aaڭ㍰a_lcT z?frSA }S4WVZ`*__:"""8 k݂#.q\l + =[B"""!4 aWOtjٸ~} 0"8 M}uq !L\-w(̪I0Li*>>"""!\qPCmquSy]$Uw;-oDj5n;:+7 f3M ά2B&.д0/ Ò,(<"ڮiXgys/̼3e8)3px]EnMǴLwǥjBA0 󂞌E'*42C'dw:?'x@ɏAs}q a(3]C42#?։JDž!IwuN(i PaH {.fc9,%c]>/C t|sEے-4,&AExKG֐kzx '&EWȡV ./ E/]8 Ի'mN2[_`K\/Ef8ᅃ_>_3Nbe  vH~ﵫ~—"""!@BM w=+L?;_ ' 5R4QZ8 ffR่0A @ΡK׿ +?% 0OO{9~ +?k1/okhpq?ܖkaW~@JAݯ(mCm_aW[T1Pkk2u? j? 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103.68 105.12 Tm <70726573656E74616369F36E20> Tj 1 0 0 1 185.28 103.68 Tm <646520> Tj 1 0 0 1 204.96 103.68 Tm <6C6120> Tj 1 0 0 1 219.84 103.20 Tm <736F6CA1636974756420> Tj 1 0 0 1 273.60 102.72 Tm <646520> Tj 1 0 0 1 293.28 102.72 Tm <6C6963656E63696120> Tj 1 0 0 1 341.76 103.68 Tm <71756520> Tj 1 0 0 1 368.64 102.24 Tm <736520> Tj 1 0 0 1 386.40 101.76 Tm <63756D706C6120> Tj 1 0 0 1 434.40 101.76 Tm <636F6E20> Tj 1 0 0 1 460.80 101.76 Tm <6C6F7320> Tj 1 0 0 1 482.40 101.28 Tm <7265717569736C746F73> Tj 0.00 Tc /F3 86.0 Tf 1 0 0 1 39.84 38.40 Tm <5F666669> Tj 0.00 Tc /F3 19.0 Tf 1 0 0 1 49.44 28.80 Tm <2E003B6C2244> Tj ET endstream endobj 71 0 obj 10948 endobj 72 0 obj << /Length 73 0 R >> stream t qaze.a !)&y,-naArtculo 24o.- Infracciones en los regstros contablesNo se puede imponer multas a las empresas familiares por nfracconesen os regstros contables, mas si son pasibles de sancin oorinfracciones incurridas en las declaraciones juradas mensuales,CAPITULO VDE LAS COIrIPRAS ESTATALES y EXPORTACIONESArtculo 25o.- Compras estatales, exportaciones y ferias oexposiciones nternaconalesLas empresas familiares gozan de beneficios no menores que las mcroy pequeas empresas para los efectos de compras estatales, promocinde las exportaciones, as como apoyo estatal referente a la promociri,organzacin y realizacn de eventos feriales y exoosicionesinternacionales, naconales, regionales y locales, peridias y anuales.Las empresas familiares tendrn un margen de preferencia del 1oo/o conrelacin a otras empresas para los procesos de seleccin de lasentidades estatales en las regiones.Artculo 260.- Benefcios de las emplesas familaresA efectos de contratar con el Estado y participar en los programas depromocin del mismo. las empresas familiares debern acreditar elcumplimento de las normas laborales de su rgimen, sin peduicio deotras exigencias que pudieran establecerse normativamente. 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Licencia de Funcionamiento Defintiva, la MuniciDalidadDistrital o Provncial, segn corresponda, no podr cobrar tasas oorconcepto de renovacn, fiscalizacin o control y actualzacin de datosde la misma, ni otro referido a este trmite.Artculo 29o.- Costo de la licencia provsional y defntivaEl costo de los trmltes relacionados con la Llcencia MuniciDal deFunconamento Provisonal y Deflnitiva para las empresas familiaresest en funcin del costo administrativo del servicio que prestan lasmunicipalidades debidamente sustentado, previa publicacn.La Comisin de Acceso al Mercado del Insututo Nacional de Defensa dela Competencia y la Proteccin de la propiedad Intelectual (INDECOPI)es la encargada de velar por el cumpllmento de estas normas,debendo actuar de ofico o a pedido de parte.Artculo 30o.- Revocatoria de la lcencia de funconamentoSlo se podr revocar la Licencia de Funcionamiento Definitiva oorcausa expresamente establecida en el ordenamento legal de acuerdo alo establecido en el artculo IV del Ttulo ptelimtnar de la Ley No 27444,Ley del Procedimiento Admnstrativo Gener-al.La Municipalidad deber convocar a una audiencia de conciliacn comorequisito para la revocacin de una Licencia de FuncionamientoDefinitiva. 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Segunda.- ReglamentacinEl Minsterio de Trabajo y promocn del Empleo reglamentar lapresente Ley en un plazo no mayor de sesenta (60) das. 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lugar a la economa informal que representa unrefugio para aquellos que, de otro modo, careceran de empleo, deoportunidades de negocio o de fuentes de ingresos.ECONOMA INFORTI|AL1. La economa informal est integrada por:'. Los empleadores y trabajadores que no pueden encontraroportunidades de empleo o de negoclo en la economa formal - en cuvocaso se trata de una estrategia de supervivencia - as como aquellosque escogen mantenerse en la informalidad i. Las personas que consideran que los costos que entraa elcumplmiento de la legislacin y la .reglamentacn para realizaractividades econmicas en el marco de la economa formal a menuoosobrepasan los beneficios;. Las personas que atenden con frecuencia a consumidoresrelatvamente gobres y que exigen bienes y servicios a preciosasequbles;. Las personas que han tenido que elaborar sus propias reglas onormas para suplir las que el Estado no ha sido capaz de proporcionar,o por carecer de acceso a ellas.2, La economa informal abarca tanto actividades empresariales comotrabajadores. La expresn "economa informal', resulta ms apropiadaque la de "sector informal", puesto que se aplica a numerosos secroresde activdad econmica.3. Ciertos tpos de empresa (por ejemplo las mlcroempresas) y deacuerdos laborales (por ejemplo el trabajo en rgimen desubcontratacin, a tiempo parcial. independente o temporl) no sonexclusvos de la economa informal y no deberan definrse como tales.En la mayora de los casos, estas empresas y acuerdos laborales estnreglamentados y constituyen una parte producuva de la economaforma l.4. Aunque no bastar con una definicin nica, debido a la complejdady a la multtud Ce formas que revlste, debera nb obstante reconocerseque la economa nformal consiste en activdades econmicas ffi distntos nveles de compleidad de modo que: endstream endobj 100 0 obj 1985 endobj 101 0 obj << /Length 102 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj96 Do Q endstream endobj 102 0 obj 45 endobj 103 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj96 96 0 R >> /Subtype 99 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 95 0 R 101 0 R 97 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R ] /Count 11 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000443785 00000 n 95 9 0000397957 00000 n 0000398036 00000 n 0000426908 00000 n 0000441318 00000 n 0000441341 00000 n 0000443382 00000 n 0000443405 00000 n 0000443507 00000 n 0000443528 00000 n trailer << /Size 104 /Info 1 0 R /Root 13 0 R /Prev 397628 >> startxref 443923 %%EOF 104 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 105 0 obj << /Type /XObject /Subtype /Image /Name /Obj105 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 30634 >> stream &I ;Z9n2:uaE+X#"V.bް)]RhQKWT]2aep'C (uO 5l!Jħ+~٢0Du+ХulR 1i8V(P"#yB|P0PGpl\4n/bFBG;[3r9]%Zi .VT GZ !ZPkჰGP{D6#{DG+3#avO~mɻ4]{w껶UPR8XA?_o(zszv_ \a]X%(r1f:C~-E8O'z]#8uzdv߯J I{hÏV8"o~#Ge8h{AK@W$?APDG!I/Kj G (/!\!B#_ԳAV#r"rpD|nȣ8F8f~xA h7#dqB"@n#%{#_߸/$H":kkby~{< BaBHh2 ub"^l2K !kn .q.K !%b VGa(' [H  b uq(}3TXbA`ˉࡈXbu ,㢋)#YPP5R B3Th8)$ hU#CI*I*@46JJ*]m"RJ_tBHi%I$*$)8E 19mܑh#hI-$xgDt#à#A8ptt1чHΒJ">&I ZH%IRT D}*JT $H$*TV I}*@H$5H*H F*A(pT* i%IJA$A*I$ $udBq8`sZZA)R)TZ@4L&f64Ž=ܡˆHDDDDDFDDDDh㥤TK(//S;'eMI;1`~Cˑ&YPj5i"7JW.,'y,\aA:VU :Xtܼh/~wiдDhAs3!>:] 5\'f̻\4N5Ɲ]4!#qP0浿?^O\'f7Wd>yqu70z _Oza66!y6fd=H#w0ʟv ZVan9?7w/}u5I7#{0 FlTuTtL* -W\0V[ kޫDDDDD&cc. 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En el extremo inferior se encuentran principalmente trabajadoresindependientes, que comercian con productos bsicos como son tosalimentos o prestan servicios de transporte elementales;. En el nivel intermedio se encuentran aquellos que se dedican a uncomerco ms organizado y a la transformacin simple y a pequeaescala de bienes bsicos para los consumdores de la economainfortal, y dan empleo a muchos familiares;_ . En el extremo superor se encuentran los que se dedican a lafabrcacn a pequea escala con bajo nivel tecnolgico, o que prestanservicos tales como la reparacin de maquinaria y vehculos, danempleo a familiares y a otras personas, y que suelen constituirmicroempresas.5. Son las carencias polticas e instituconales las quecontrbuyen a la nformalidad, y as dan lugar a la economanformal que representa un refuglo para aquellos que, d otromodo, caraceran de empleo, de oportundades de negocio o defuntes de ingresos,Caractersticas6. La economa nformal tiene caractersticas positvas y negatvas,tales como las que a continuacin se enumeran:a) Positivas:. Su gran potencal empresarial, que podra fructifcar si se avuda aquenes estn en la economa informal a pasar a la economa formal;. Su capacideC para absorber la mano de obra excedentaria (comoempresarios- trabajadores independentes o trabajadores asalariados)que, de otro modo, carecera de empleo o de ingresos.b) Negativas. Actvidades al margen del marco reglamentario y admnistrativogeneral, que desembocan en el incumplitniento de la legislacin y laevasn fiscal, creando de este modo una carga in;uita para losempleadores de ta economa formal y causando una Drdida de noresosal gobierno;. La falta de prcteccin social, de seguridad y de derechos laborales;. La competenca desleal con la economa formal; . 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Las princpales cuestiones y objetivos polticos no deberanorientarse a la expansin d esta economa para tratat deaprovechar su potencial de creacin de empleo, sno a prestarasistencia para que la misma acabe por Incorporars a laeconoma formal y se benefcie de la transcn. En este sentido,las cuestiones y objetivos especficos son los siguentes:. Debe concederse priordad a la identificacin de las causasfundamentales que explican la existencia de la economa informal. as' como de las barreras a la formalizacin; posteriormente, hay quedesmantelar los obstculos a la formalizacin y ayudar al crecimientode los empresarios informales, de modo que sus actvidades, unidadeso empresas puedan acogerse con ms facilidad a la legislacn y a lanormatva social y de otro tipo.. S no se dispone de los recursos necesarios, la ampliacin automticade los actuales regmenes de proteccin y seguridad socal puedenrepercutir negativamente sobre la socedad y la economa. Loitrabajadores de la economa formal seran quienes pagaran lasconsecuenctas.. Los esfuerzos destinados a integrar a las empresas y trabajadoresinformales en la economa formal no deberan desembocar en ladestruccin del empleo creado en la economa informal.Problemtica8. Aunque se mejoren las condiciones d,3 trabajo y de los derechoslaborales de lcs trabajadores de la economa nformal, esto no resolverlos principales problemas que explican ia existencia y la persistenca dela economa informal, puesto que:. La insuficenca de las condiciones y los derechos laborates sonconsecuenca, y no Ia causa de la existenca de esta economa;. Para lograr una mejora de las condiciones de trabajo es prectsoatacars,: a las causas de la informalidad;. Esta economa no est ntegrada nicamente por empresas ytrabajadores sor,retidos a una gestn directiva. sino que incluyetambin a una amplia categora de trabajadores Independientes y deempresas y trabajadores famliares,9. Se enumeran a continuacin las princpales barreras de acceso a taeconoma formal y causas de la informalldad, muchas o la mayora delas cuales se relacionan con la falta de un entorno propicio para lasempresas: . 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Estas instituciones Dueden ser tantoformales como nformales, adaptadas a la situacin y a la cultura decada sociedad.. En los casos en que estas instituciones existen, no actan conmparcalidad, de modo que el acceso a las mismas queda reservado auna rnlnora;. Unos costos de transaccn (aquellos que vienen determinados por las_ normas y reglamentos que nciden sobre las actvidades econmcas)exagerados y una regulacin excesiva, que resultan a menudo dnormativas mal elaboradas y entorpecedoras. que erigen obstculospara los negocios y desembocan en unos sistemas de administracinpblica ineficaces y corruptos.. La falta de un rgimen adecuado de derechos de propiedad. queimpide la creacn del capital nacional necesario para el desarrollo detas empresas.. La falta de acceso al crdito, debida a la falta de derechos depropiedad y a la ncapacdad del sistema del mercado financtero oaraprestar servicio a los empresaros de la economa informal, lo cualobliga a las empresas informales a desarrollar sus propios sistemas decrdto o a endeudarse con tasas de inters ms elevadas.. La falta de un rgimen legal propicio que est al alcance de los pobres(por ejemplo para el cumplimento. de los contratos) y permita lastransaccones comerciales, as como del respeto al estado de derecho.. La falta de acceso a los seguros, la informacin del mercado v latecnologa.. La ncilpacdad y el fracaso estatal para desarrollar oolticas einsttucones necsaras para que la economa formal sea capaz deabsorber a las personas que se incorporan al mercado de trabajo y a losdesempeados.La mgracin del sector rural al urbano, a menudo en busca oe unosempleos que no exsten. La falta de educacin y de califcaciones para ntegrarse en laeconoma formal, as como las elevadas tasas de analiabetismo dealgunos Daises. Esta carencia hace que muchos trabajadores no puedanacceder a los empleos disponbles, y puede impedir la creacin denuevos puestos de trabajo para los que se requiere una fuerza detrabajo educada y calificada.. 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La incapacidad para obtener crecmiento demostrada durante variosdecenios por distntos modelos de desarrollo. as como las lmDortantescrisis de la deuda que afectan a algunos pases.10. La informalidad desemboca en: . El acceso restrngido o la falta de accesorepresenten adecuadamente los intereses de los a organizaciones queempresarlos y de los trabajadores.. . La perpetuacin de la pobreza.. La corrupcin endmica.. La prdida de ngresos por parte del g,)bierno y de las autordaoes locales.. El uso inefcaz de los recursos, que desemboca en menores gananciaseconmicas, con repercusiones negativas sobre las tasas de crecimientonaconal y Ios resultados econmicos y sociales globales.. Unas condciones de trabajo relativamente nsuficientesFalta de acceso al captal, al crdito y a l tecnologa,. Bajos niveles de productivdad.11._Las politcas de desarrollo y otras polticas econmicas y socales noestn tenendo en cuenta las necesdades de las personas que seencuentran en la economa informal, ya se trate de los propetarios delas aclvidades o de los trabajadores. puesto que se trata a menudo dela mayor parte de la economa, son muchas las polticas de desarrolloque no consguen sus objetivos.Solucin12. Cornc so!uc{:n aplcable se requiere:. Identificar las causas de la informalidad y las barreras a taformalizacn, y ellmnar tales barreras.. Simplifcar las normas y procedimientos; promover efcacia en eltodos los nveles de gobierno, y que estos sean efectivos y estnexentos de corrupcin; reducir los costos de transaccin innecesarios vcrear o reformar las nstituciones del mercado.. Ayudar a las empresas nformales para que logren el acceso a tosderechos econrrticos y sociales, o crear y desarrollar organzactones atravs cle las cuales estas empresas puedan presionar par obtenenos,. PromoVer aocpri:fativas basadas en principios eiTpresarales. 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Facltar a los trabajadores unas prestaciones socales que seaneconmcamente viables.. Asegurarse de que los esfuerzos con miras a la formalzacin no creannuevos problemas socoeconmcos eliminando a las mcroempresas,ncrementando el desempleo y ocasionar do una prdida de ingresosoara ros oobres.. Reducr los elevados costes de formalizacin, y proporconar- ncentivos a corto plazo y concesiones para alentar la formalizacn a finde compensar los costos inicales de la misma.. Desarrollar polticas, procedmientos e institucones que puedancontribur al acceso de las empresas informales a las condiciones oueles permitan desarrollar su actvidad en una economa de mercado,como son la informacin sobre los mercados. el crdito y el capital, losseguros. los mercados, la tecnologa, los servcios para la mejora de laprodrj:tvidad, la formacin y las calificacones bsicas para la gestin, yel cumplimento de los contratos.. Determnar las caractersticas fundamentales de un entorno favorablepara las empresas, las inversiones y la absorcin de la tecnologa, paraque, cuando sea r,ecesaro, cambien las poiticas y las institucones a fnde lograr un entorno empresaral propicio.Adoptar unas normatvas flexibles, que reaonozcan las modalidades deempleo nuevas o atpicas no como un sntoma de informalidad, sinocomo mecanismos para hacer negocios que han exstido durantegeneraciones en muchos pases, aunque no se adapten a los rgidosconceptos de las legislaciones laborales.. Reformr lcs sistemas legales y garantzar la gualdad de acceso a losmtsmos.. Desarrollar not'mativas que se apliquen a todo tipo de actividadeseconmcas - por ejemplo las normatvas en materia de seguridad ysalud - de modo que las empresas no sientan la tentacin de oasar dela economa formal a la nformal. 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<70756564656E20> Tj 1 0 0 1 522.72 513.60 Tm <736572> Tj 0.96 Tc 1 0 0 1 105.12 504.00 Tm <696E736372A174617320> Tj 1 0 0 1 159.84 503.52 Tm <6F20> Tj 1 0 0 1 172.32 503.52 Tm <636F6E74726174616461732E20> Tj 1 0 0 1 253.44 502.56 Tm <4C6F20> Tj 1 0 0 1 272.64 502.08 Tm <6D617320> Tj 1 0 0 1 302.40 501.60 Tm <636F6DFA6E20> Tj 1 0 0 1 347.52 501.12 Tm <657320> Tj 1 0 0 1 366.24 502.08 Tm <71756520> Tj 1 0 0 1 393.60 500.64 Tm <656C20> Tj 1 0 0 1 409.44 500.64 Tm <6361706974616C20> Tj 1 0 0 1 453.60 499.68 Tm <73656120> Tj 1 0 0 1 479.52 499.20 Tm <646520> Tj 1 0 0 1 499.68 499.20 Tm <756E6F20> Tj 1 0 0 1 526.56 498.72 Tm <6465> Tj 0.96 Tc 1 0 0 1 105.12 489.60 Tm <6C6F7320> Tj 1 0 0 1 128.16 489.60 Tm <63F36E797567657320> Tj 1 0 0 1 191.52 489.60 Tm <7920> Tj 1 0 0 1 205.44 489.60 Tm <71756520> Tj 1 0 0 1 234.24 488.16 Tm <636F6E20> Tj 1 0 0 1 262.08 487.68 Tm <656C20> Tj 1 0 0 1 279.36 487.68 Tm <7469656D706F20> Tj 1 0 0 1 327.36 486.72 Tm <74616D6269E96E20> Tj 1 0 0 1 383.52 486.24 Tm <6C6F7320> Tj 1 0 0 1 406.56 485.76 Tm <68696A6F7320> Tj 1 0 0 1 441.12 485.28 Tm <656E7472656E20> Tj 1 0 0 1 486.72 484.80 Tm <6120> Tj 1 0 0 1 500.64 484.80 Tm <666F726D6172> Tj 0.96 Tc 1 0 0 1 105.12 476.16 Tm <706172746520> Tj 1 0 0 1 140.64 474.24 Tm <646520> Tj 1 0 0 1 159.84 474.24 Tm <6C6120> Tj 1 0 0 1 174.24 474.24 Tm <636F6D706167696E6120> Tj 1 0 0 1 244.32 473.28 Tm <6E6F20> Tj 1 0 0 1 262.56 472.80 Tm <6F627374616E746520> Tj 1 0 0 1 319.68 473.28 Tm <707565646520> Tj 1 0 0 1 360.48 471.84 Tm <6CA16162657220> Tj 1 0 0 1 398.88 471.36 Tm <756E6120> Tj 1 0 0 1 424.80 471.36 Tm <76656E746120> Tj 1 0 0 1 462.72 470.40 Tm <6120> Tj 1 0 0 1 473.76 470.40 Tm <7265726365726F732E> Tj 0.96 Tc 1 0 0 1 104.64 454.08 Tm <436F6D6F20> Tj 1 0 0 1 146.88 454.08 Tm <68656D6F7320> Tj 1 0 0 1 193.44 453.60 Tm <766973746F20> Tj 1 0 0 1 228.96 452.64 Tm <6578697374656E20> Tj 1 0 0 1 279.36 452.16 Tm <636F6D7061F1ED617320> Tj 1 0 0 1 350.40 452.64 Tm <71756520> Tj 1 0 0 1 380.16 451.20 Tm <68616E20> Tj 1 0 0 1 409.44 450.72 Tm <6C6F677261646F20> Tj 1 0 0 1 460.80 449.76 Tm <74726173706173617220> Tj 1 0 0 1 524.64 449.28 Tm <746173> Tj 0.96 Tc 1 0 0 1 104.16 439.68 Tm <66726F6E746572617320> Tj 1 0 0 1 163.20 438.72 Tm <646520> Tj 1 0 0 1 182.40 438.72 Tm <496120> Tj 1 0 0 1 196.80 438.72 Tm <66616D69656D707265736120> Tj 1 0 0 1 279.36 438.72 Tm <7920> Tj 1 0 0 1 290.88 437.28 Tm <6C6120> Tj 1 0 0 1 305.76 437.28 Tm <6D6963726F656D707265736120> Tj 1 0 0 1 394.56 436.80 Tm <7920> Tj 1 0 0 1 406.08 437.28 Tm <7175E920> Tj 1 0 0 1 432.96 435.84 Tm <68616E20> Tj 1 0 0 1 458.88 435.36 Tm <636F6E7365677569646F20> Tj 1 0 0 1 530.40 433.92 Tm <656C> Tj 0.96 Tc 1 0 0 1 104.16 424.80 Tm Tj 1 0 0 1 141.12 425.28 Tm <7920> Tj 1 0 0 1 156.00 424.32 Tm <656C20> Tj 1 0 0 1 174.24 423.84 Tm <7265636F6E6F63CD6DA1656E746F20> Tj 1 0 0 1 273.60 422.88 Tm <656E20> Tj 1 0 0 1 295.68 422.40 Tm <656C20> Tj 1 0 0 1 313.92 421.92 Tm <736563746F7220> Tj 1 0 0 1 358.08 422.88 Tm <7920> Tj 1 0 0 1 372.48 421.44 Tm <656E20> Tj 1 0 0 1 395.04 420.96 Tm Tj 1 0 0 1 410.40 433.44 Tm <276D756E646F20> Tj 1 0 0 1 461.76 420.48 Tm <656E746572F320> Tj 1 0 0 1 508.32 419.52 Tm <636F6D6F> Tj 0.96 Tc 1 0 0 1 103.68 409.92 Tm <656A656D706C6F7320> Tj 1 0 0 1 166.08 409.44 Tm <646520> Tj 1 0 0 1 188.64 409.44 Tm <7375706572616369F36E20> Tj 1 0 0 1 261.60 409.44 Tm <7920> Tj 1 0 0 1 276.96 408.00 Tm <6F7267616EA17A616369F36E20> Tj 1 0 0 1 360.00 407.04 Tm <656D7072657361726C616C2E20> Tj 1 0 0 1 443.04 406.08 Tm <4D7563686F7320> Tj 1 0 0 1 495.36 405.12 Tm <6175746F726573> Tj 0.96 Tc 1 0 0 1 103.68 395.52 Tm <6F746F7267616E20> Tj 1 0 0 1 155.04 395.04 Tm <656C20> Tj 1 0 0 1 169.92 395.04 Tm <6372E964A1746F20> Tj 1 0 0 1 215.52 394.08 Tm <646520> Tj 1 0 0 1 234.72 394.08 Tm <6573746F7320> Tj 1 0 0 1 270.72 393.60 Tm Tj 1 0 0 1 311.04 393.12 Tm <6120> Tj 1 0 0 1 323.04 393.12 Tm <6C6120> Tj 1 0 0 1 337.44 392.64 Tm <666F7274616C657A6120> Tj 1 0 0 1 394.08 391.68 Tm <646520> Tj 1 0 0 1 413.76 391.68 Tm <6C6F7320> Tj 1 0 0 1 434.40 391.68 Tm <76616C6F72657320> Tj 1 0 0 1 481.92 391.20 Tm <66616D6C6C6961726573> Tj 0.96 Tc 1 0 0 1 103.68 382.08 Tm <7920> Tj 1 0 0 1 120.96 380.64 Tm <6120> Tj 1 0 0 1 138.24 380.64 Tm <737520> Tj 1 0 0 1 162.24 380.16 Tm <61706CA163616369F36E20> Tj 1 0 0 1 231.36 379.68 Tm <656E20> Tj 1 0 0 1 256.80 379.20 Tm <6C6120> Tj 1 0 0 1 276.96 378.72 Tm <6F7267616E697A6163A1F36E20> Tj 1 0 0 1 362.88 379.20 Tm <7061726120> Tj 1 0 0 1 398.88 377.28 Tm <666F726D617220> Tj 1 0 0 1 449.28 376.80 Tm <636F6E676C6F6D657261646F73> Tj 0.96 Tc 1 0 0 1 103.68 367.68 Tm <706F6465726F736F7320> Tj 1 0 0 1 172.80 365.76 Tm <646573646520> Tj 1 0 0 1 216.00 365.28 Tm <73757320> Tj 1 0 0 1 243.36 364.80 Tm <63696D69656E746F732E20> Tj 1 0 0 1 312.00 363.84 Tm <636C61726F20> Tj 1 0 0 1 348.48 363.36 Tm <6573746120> Tj 1 0 0 1 381.12 364.32 Tm <71756520> Tj 1 0 0 1 410.40 362.88 Tm <6578697374656E20> Tj 1 0 0 1 461.28 362.40 Tm <72617A6F6E657320> Tj 1 0 0 1 515.52 361.44 Tm <6D6173> Tj 0.96 Tc 1 0 0 1 103.68 351.84 Tm <696E6D65642C6174617320> Tj 1 0 0 1 175.20 350.88 Tm <636F726E6F20> Tj 1 0 0 1 214.08 350.88 Tm <216120> Tj 1 0 0 1 229.92 350.40 Tm <66696E616E63A16163A1F36E20> Tj 1 0 0 1 306.72 349.44 Tm <6120> Tj 1 0 0 1 319.68 349.44 Tm <74726176E97320> Tj 1 0 0 1 362.88 348.48 Tm <64656C20> Tj 1 0 0 1 386.40 348.48 Tm <74726162616A6F20> Tj 1 0 0 1 434.88 347.52 Tm <646520> Tj 1 0 0 1 456.00 347.52 Tm <6C6F7320> Tj 1 0 0 1 478.56 347.52 Tm <68A16A6F7320> Tj 1 0 0 1 512.16 346.56 Tm <6F20> Tj 1 0 0 1 525.12 346.56 Tm <6465> Tj 0.96 Tc 1 0 0 1 103.20 337.44 Tm <6F74726F20> Tj 1 0 0 1 132.00 337.44 Tm <66616D696C6961722C20> Tj 1 0 0 1 186.24 336.48 Tm <6F74726F20> Tj 1 0 0 1 215.52 336.00 Tm <656C656D656E746F20> Tj 1 0 0 1 276.00 336.48 Tm <71756520> Tj 1 0 0 1 302.88 335.04 Tm <7265766973746520> Tj 1 0 0 1 348.00 334.56 Tm Tj 1 0 0 1 422.88 333.60 Tm <657320> Tj 1 0 0 1 441.12 333.60 Tm <6C6120> Tj 1 0 0 1 456.00 333.12 Tm <6D6F7469763B6369F36E20> Tj 1 0 0 1 525.12 332.16 Tm <6465> Tj 0.96 Tc 1 0 0 1 103.68 322.56 Tm <6C6F7320> Tj 1 0 0 1 127.20 322.56 Tm <6D69656D62726F7320> Tj 1 0 0 1 193.44 321.60 Tm <64656C20> Tj 1 0 0 1 217.92 321.60 Tm <65717569706F2C20> Tj 1 0 0 1 269.28 322.08 Tm <7175A1656E657320> Tj 1 0 0 1 323.04 320.16 Tm <6C6C6567616E20> Tj 1 0 0 1 364.80 319.20 Tm <6120> Tj 1 0 0 1 378.72 319.20 Tm <73656E74697220> Tj 1 0 0 1 419.04 318.72 Tm <74616E746120> Tj 1 0 0 1 457.44 320.64 Tm <706173A1F36E20> Tj 1 0 0 1 503.04 317.28 Tm <6F6F7220> Tj 1 0 0 1 529.44 317.76 Tm <6C61> Tj 0.96 Tc 1 0 0 1 103.20 308.16 Tm <656D707265736120> Tj 1 0 0 1 162.72 308.64 Tm <71756520> Tj 1 0 0 1 192.96 306.72 Tm <64616E20> Tj 1 0 0 1 222.72 306.72 Tm <746F646F20> Tj 1 0 0 1 257.76 307.68 Tm <7061726120> Tj 1 0 0 1 291.84 307.20 Tm <71756520> Tj 1 0 0 1 322.08 305.28 Tm <6573746120> Tj 1 0 0 1 354.72 304.80 Tm <73616C676120> Tj 1 0 0 1 393.60 304.32 Tm <6164656C616E74652C20> Tj 1 0 0 1 457.92 303.84 Tm <4573746F20> Tj 1 0 0 1 490.56 303.36 Tm <74616D62A1E96E> Tj 0.96 Tc 1 0 0 1 102.72 293.28 Tm <6F62656465636520> Tj 1 0 0 1 158.88 292.80 Tm <6120> Tj 1 0 0 1 171.36 293.76 Tm <71756520> Tj 1 0 0 1 200.16 293.28 Tm <7061726120> Tj 1 0 0 1 232.32 291.84 Tm <6D7563686F7320> Tj 1 0 0 1 284.16 290.88 Tm <646520> Tj 1 0 0 1 304.32 290.88 Tm <656C6C6F7320> Tj 1 0 0 1 336.96 290.40 Tm <6573746120> Tj 1 0 0 1 367.68 289.92 Tm <657320> Tj 1 0 0 1 386.88 289.92 Tm <737520> Tj 1 0 0 1 406.56 290.88 Tm <7072696D65726120> Tj 1 0 0 1 458.40 288.96 Tm <657870657269656E63A16120> Tj 1 0 0 1 532.32 289.92 Tm <79> Tj 0.96 Tc 1 0 0 1 102.72 278.40 Tm <656E20> Tj 1 0 0 1 122.88 278.40 Tm <617467756E6F7320> Tj 1 0 0 1 174.72 277.92 Tm <6361736F7320> Tj 1 0 0 1 213.12 277.44 Tm <736520> Tj 1 0 0 1 231.84 277.44 Tm <636F6E76A16572746520> Tj 1 0 0 1 292.32 276.48 Tm <656E20> Tj 1 0 0 1 312.48 276.48 Tm <6C6120> Tj 1 0 0 1 328.32 276.00 Tm Tj 1 0 0 1 364.80 276.48 Tm <796120> Tj 1 0 0 1 384.00 276.48 Tm <71756520> Tj 1 0 0 1 411.84 275.04 Tm <6C6120> Tj 1 0 0 1 426.72 275.04 Tm <7472616E73666F726D616E20> Tj 1 0 0 1 505.92 273.60 Tm <656E20> Tj 1 0 0 1 525.60 273.60 Tm <73FA> Tj 0.96 Tc 1 0 0 1 103.20 264.00 Tm <72617AF36E20> Tj 1 0 0 1 141.60 263.52 Tm <646520> Tj 1 0 0 1 161.28 263.52 Tm <76A17669722C2C20> Tj 1 0 0 1 196.80 263.04 Tm <6C6720> Tj 1 0 0 1 212.16 264.00 Tm <71756520> Tj 1 0 0 1 239.52 262.56 Tm <7375656E6120> Tj 1 0 0 1 279.84 261.60 Tm <65786167657261646F20> Tj 1 0 0 1 348.48 262.08 Tm <7065726F20> Tj 1 0 0 1 379.68 262.08 Tm <71756520> Tj 1 0 0 1 407.04 260.16 Tm <656E20> Tj 1 0 0 1 427.20 260.16 Tm <6C6120> Tj 1 0 0 1 442.56 261.12 Tm <707261637469636120> Tj 1 0 0 1 494.40 259.20 Tm <657320> Tj 1 0 0 1 513.60 258.72 Tm <6D7579> Tj 1.44 Tc 1 0 0 1 102.72 249.12 Tm <636F6D756E2E> Tj 0.96 Tc 1 0 0 1 102.72 228.48 Tm <5065726F20> Tj 1 0 0 1 139.20 228.48 Tm <6E6F20> Tj 1 0 0 1 162.72 228.00 Tm <7463646F20> Tj 1 0 0 1 198.72 227.52 Tm <73A16569745D70726520> Tj 1 0 0 1 256.32 227.04 Tm <657320> Tj 1 0 0 1 279.36 227.52 Tm <706F736974A1766F2E20> Tj 1 0 0 1 339.36 226.08 Tm <4573746120> Tj 1 0 0 1 373.92 225.60 Tm <6D69736D6120> Tj 1 0 0 1 422.40 224.64 Tm <63657263616EED6120> Tj 1 0 0 1 481.44 224.16 Tm <656E74726520> Tj 1 0 0 1 522.72 223.68 Tm <6C6F73> Tj 0.96 Tc 1 0 0 1 102.72 213.60 Tm <6D69656D4A726F7320> Tj 1 0 0 1 167.04 214.08 Tm <707565646520> Tj 1 0 0 1 208.80 212.64 Tm <6C6C6567617220> Tj 1 0 0 1 246.24 212.16 Tm Tj 1 0 0 1 257.76 212.16 Tm <646562696CA174617220> Tj 1 0 0 1 311.52 211.68 Tm <6C6120> Tj 1 0 0 1 325.92 211.20 Tm <6F7267616E6C7A616369F36E20> Tj 1 0 0 1 406.08 211.20 Tm <7920> Tj 1 0 0 1 418.08 210.24 Tm <686172E120> Tj 1 0 0 1 449.28 210.72 Tm <70657264657220> Tj 1 0 0 1 493.44 210.24 Tm <706F64657220> Tj 1 0 0 1 531.36 208.32 Tm <61> Tj 0.96 Tc 1 0 0 1 102.72 199.20 Tm <6C6120> Tj 1 0 0 1 120.48 200.16 Tm <676572656E63A1612C20> Tj 1 0 0 1 183.84 199.68 Tm <796120> Tj 1 0 0 1 206.40 199.20 Tm <71756520> Tj 1 0 0 1 236.16 197.76 Tm <657320> Tj 1 0 0 1 258.24 197.76 Tm <6D757920> Tj 1 0 0 1 292.32 198.24 Tm <70726F6261626C6520> Tj 1 0 0 1 351.84 197.76 Tm <71756520> Tj 1 0 0 1 382.08 196.32 Tm <6C6F7320> Tj 1 0 0 1 406.56 195.84 Tm Tj 1 0 0 1 468.96 193.92 Tm <6F6172746963756C61726573> Tj 0.96 Tc 1 0 0 1 102.72 185.76 Tm <70756564616E20> Tj 1 0 0 1 152.16 184.32 Tm <66696C74726172736520> Tj 1 0 0 1 205.44 183.36 Tm <6D617320> Tj 1 0 0 1 235.68 183.36 Tm <66E963696C6D656E746520> Tj 1 0 0 1 303.84 181.92 Tm <64656E74726F20> Tj 1 0 0 1 348.96 181.44 Tm <646520> Tj 1 0 0 1 370.08 181.44 Tm <6C617320> Tj 1 0 0 1 392.16 181.44 Tm <6D6574617320> Tj 1 0 0 1 434.40 181.92 Tm <7920> Tj 1 0 0 1 447.36 180.48 Tm <6F626A657469766F7320> Tj 1 0 0 1 507.84 180.00 Tm <646520> Tj 1 0 0 1 528.48 179.52 Tm <6C61> Tj 0.96 Tc 1 0 0 1 101.76 169.92 Tm <6669726D6120> Tj 1 0 0 1 139.68 169.44 Tm <636F6E20> Tj 1 0 0 1 166.56 169.44 Tm <6C6F20> Tj 1 0 0 1 182.40 169.44 Tm <6375616C20> Tj 1 0 0 1 213.12 168.96 Tm <6E6F20> Tj 1 0 0 1 233.28 168.48 Tm <736520> Tj 1 0 0 1 252.48 168.48 Tm <6573746120> Tj 1 0 0 1 283.68 168.00 Tm <63756D706C69656E646F20> Tj 1 0 0 1 358.08 167.04 Tm <636162616C6D656E746520> Tj 1 0 0 1 432.96 166.08 Tm Tj 1 0 0 1 460.32 166.08 Tm <6C6F7320> Tj 1 0 0 1 481.92 165.60 Tm <66696E657320> Tj 1 0 0 1 516.48 165.12 Tm <6F7565> Tj 0.96 Tc 1 0 0 1 102.24 156.48 Tm <706572736967756520> Tj 1 0 0 1 157.92 154.56 Tm <6C6120> Tj 1 0 0 1 172.32 154.56 Tm <6F7267617272693B3A616369F36E20> Tj 1 0 0 1 252.48 153.60 Tm <636F6D6F20> Tj 1 0 0 1 288.96 153.12 Tm <74616C2E> Tj 0.96 Tc 1 0 0 1 102.24 134.40 Tm <4C617320> Tj 1 0 0 1 127.20 134.40 Tm <6569A170726573617320> Tj 1 0 0 1 191.04 133.92 Tm <66616D696C696172657320> Tj 1 0 0 1 255.36 132.96 Tm <68616E20> Tj 1 0 0 1 282.24 132.48 Tm <746F6D61646F20> Tj 1 0 0 1 332.64 132.00 Tm <74616E746120> Tj 1 0 0 1 370.08 132.00 Tm <696D706F7274616E63696120> Tj 1 0 0 1 445.44 131.04 Tm <656E20> Tj 1 0 0 1 465.60 130.56 Tm <6C6120> Tj 1 0 0 1 480.96 130.56 Tm <65636F6E6F6DED61> Tj 0.96 Tc 1 0 0 1 101.76 120.96 Tm <71756520> Tj 1 0 0 1 128.16 120.48 Tm <796120> Tj 1 0 0 1 147.36 119.52 Tm <736520> Tj 1 0 0 1 165.60 119.04 Tm <6861626C6120> Tj 1 0 0 1 202.56 118.56 Tm <646520> Tj 1 0 0 1 222.24 118.56 Tm <756E6120> Tj 1 0 0 1 249.12 118.56 Tm <6CED6E656120> Tj 1 0 0 1 281.76 117.60 Tm <636F6D706C65746120> Tj 1 0 0 1 341.28 117.12 Tm <646520> Tj 1 0 0 1 360.48 117.12 Tm <657370656369E16C697A616369F36E20> Tj 1 0 0 1 453.12 115.68 Tm <646F6E646520> Tj 1 0 0 1 495.36 115.68 Tm <6E6F20> Tj 1 0 0 1 514.08 115.20 Tm <736F6C6F> Tj 0.96 Tc 1 0 0 1 101.28 105.12 Tm <736520> Tj 1 0 0 1 122.88 105.12 Tm <6573747564A1616E20> Tj 1 0 0 1 182.88 104.64 Tm Tj 1 0 0 1 207.36 104.16 Tm <736974756163696F6E657320> Tj 1 0 0 1 282.24 103.20 Tm <656D707265736172A1616C657320> Tj 1 0 0 1 373.92 102.24 Tm <636F6D6F20> Tj 1 0 0 1 414.72 101.76 Tm <6C6120> Tj 1 0 0 1 433.44 103.68 Tm <706C616E656163A1F36E20> Tj 1 0 0 1 504.96 100.32 Tm <646520> Tj 1 0 0 1 528.00 100.32 Tm <6C61> Tj 0.00 Tc /F3 99.0 Tf 1 0 0 1 43.68 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El 95% de las empresas de los pasescapitalstas son familiares.Muchos de los grandes conglomerados han surgido de esta manera y esmuy interesante descubrir como estos ncleos han podido llevar susideales con orgullo hasta ser ggantes industriales.. Ford, IBM_, xito, Microsoft, Amway, son algunos ejemplos oe empresasque se iniciaron como familiares (algunas lo siguen siend. Ladefncin de empresa familiar puede ser: aquella qu esta influentiadaen su admnistracin y gerencia por el grupo familiar o por lazosfamiliares.Durante su fundacin diversas instancias de la familia pueden serinscrtas o contratadas. Lo mas comn es que el capital sea de uno delos cnyuges y que con el tiempo tambin los hijos entren a formarparte de la compagina no obstante puede laber una venta a rerceros.Como hemos visto existen compaas que han logrado traspasar tasfronteras de Ia famiempresa y la microempresa y qu han conseguido elxito y el reconocmento en el sector y en l 'mundo enter comoejemplos de superacin y organzacin empresarlal. Muchos autoresotorgan el crdto de estos xitos a la fortaleza de los valores famlliaresy a su aplcacin en la organizacn para formar conglomeradospoderosos desde sus cimientos. claro esta que existen razones masinmed,atas corno !a financacn a travs del trabajo de los hjos o deotro familiar, otro elemento que reviste mportancia es la motiv;cin delos miembros del equipo, quenes llegan a sentir tanta pasn oor laempresa que dan todo para que esta salga adelante, Esto tambnobedece a que para muchos de ellos esta es su primera experienca yen atgunos casos se converte en la nica ya que la transforman en srazn de vvir,, lg que suena exagerado pero que en la practica es muycomun.Pero no tcdo seit]pre es positvo. Esta misma cercana entre losmiemJros puede llegar debiltar la organlzacin y har perder poder ala gerenca, ya que es muy probable que los ntereses oarticularespuedan filtrarse mas fcilmente dentro de las metas y objetivos de lafirma con lo cual no se esta cumpliendo cabalmente on los fines ouepersigue la orgarri;:acin como tal.Las eipresas familiares han tomado tanta importancia en la economaque ya se habla de una lnea completa de especilizacin donde no solo se estudan as situaciones empresarales como la planeacn de la ffi ueva generacor (s.icesin), la solucin de conflictos (en este caso endstream endobj 154 0 obj 2597 endobj 155 0 obj << /Length 156 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj150 Do Q endstream endobj 156 0 obj 46 endobj 157 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj150 150 0 R >> /Subtype 153 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 149 0 R 155 0 R 151 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R ] /Count 17 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000752938 00000 n 149 9 0000693931 00000 n 0000694011 00000 n 0000730483 00000 n 0000749851 00000 n 0000749875 00000 n 0000752529 00000 n 0000752552 00000 n 0000752655 00000 n 0000752676 00000 n trailer << /Size 158 /Info 1 0 R /Root 13 0 R /Prev 693600 >> startxref 753124 %%EOF 158 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 159 0 obj << /Type /XObject /Subtype /Image /Name /Obj159 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 18882 >> stream &ml-dQ嬩[KsVi_ጮ("?_Qip~QKޝ}m[1I%\R[owƕa lUI[4aݕ PD~WVҽ[ۄ[i8"pb"?=+ۦ6<`m":q@3nlx|Pm# H򽮲= Ln D|9V2:IV; ֏,AXA/5(trCoiu6}-NnRtwɫUXNKGqH,~_a@H00`M/q~P䟇Es9R4vތ;zI[q7Dy*톴c6=ůD-y/ 21 {@|Ðn?G p@ aD/C fx!%^ȣ`"1ٙD"n-?#GUl)_DG}WwG8_˂!$L^5K m4t Gi}W1lTF٘gA m =.a \"Aqv-U#X0@ "au:jbdv,pp: j!XĎer 4jpQȎT 1I`0袾1Jv!/(pD Hh8PtI$֨_JI$]TIi)%I$GI$ ұObA C`:3Fh.A: I lvI#m#F ͳFT D|%AR 39KäJ"?ZT%I$$)* t%:H*A(!.%GHCIRZ#$HRT%H*I$*AE$I!I":R>! itIh GuA TxtL5$_(sC:bB(a!qa )BMNTDDhDDDDh㤩$Uxq%1d"2"2c~v$<ܶVlke8̞p^0,{ 'iKTػ7ٰ͙wTlsg..>_дA۶ERu_ZMoCm78%'|E'k_ 7L.$8"!ɼN_Ma" B&0WHW?aqc($zZY\qv0A0B Ѝ3Ndfq"^44L-ޚkF @Exg|SilFF2DHB?7yw$L]EIEEcM5N"iڡa3A˘A ÒrvONٚ_M_W0MB= 'rD Y6e\97ˇz-ݢc/XM4Zq0 dt'N<1oa Vh!A<&O.ΐ:AM.Ǜ48hMU4Ӵ_Kpa&VU4S Mn^ad͙͔\fJ?a`KIk $'WfϘ<|\{5 aa[96ƾ[?" ͫyoQLq1#~L0m/wo#.CaS$: Pjih;Llq^ ,uZaݯ)^"""" Yd a; ӰD|5ӿOQ_ / `մgz\DGV"­0a}xzi޽xdca.""""""2 `NtAwkc""""""D i!tDDD0B1QV 2UG`lI}=(اRJD}}'bfΙ"(Lt^3 ?2KR2jqk0  3b.!-3 q~lt̮rq.:.ދ-k5Ll* `@=d6gу"'// xm=<Ӡ͎nn.EDwƘMig"9 nDȤd$-t|]3 >CN䜔gz.qz T hUSwI+n_ӋkҦlrpNqv~[T[Oפr/~EfcmoIP Ch6f57>D__~_}-'t~[u˫ͣ7]zWX6F?/4Ep|] Z{sv_o6 wVHVZ˯_c`oV=$qUqJ / ڑV{agʹH{RqR+l,}_]5h3wLpwa44ӴSql%k93[R!g@A A+cc=s/.WXքDDDDTYɓ-%dߵR'B"B#3!aS[ONl$8"" ,0ANMGXirܱG#ɿrgdFDv"7NׯF|Px4grvNOy8G׋]BkńhZ! 568a/UL ^}ݧc"""""""AՓt a2ozaV\DDDDDDDG(rdfdYT4mO y4 ؁|RqޓBh4 ͞^(r7\|(pA\Vǽ{unԙ]g"`~A޻q:B!b"h u0Q% J>?I0͙A QPhXLS @9 }88ӖJ̜]7"\QpppM'R}[{_? 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Rigidez del fundador. Desafos comerciales. Modernizacin de las tcnicas obsoletas. Manejo de transicones. Incremento de captal. Sucesin. Conflictosemocionales. Liderazgo y legitimidad. Mezcla de interesesEs importante hacer ejercicios de presupuesto y tomar conciencia de lospros y contras de tener una empresa familiar. EMPRESAS INFORMALESSegn las estadsticas de la Direccn Nacional de MYPES delde Trabajo, a diciembre de 2005, de 2'518,617 micro yempresas, t'870,470 son informales, no tributan ni pagansociales a sus trabajadores. 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a rD.t&leA pesar de la trascendenca de las Mypes en la economa nacional. esteimportante sector productivo afronta una realdad muy complea,padece una serie de lmtaciones legales, admnistrativas, fnanciers,tfncas y de mercado. Estas trabas burocrticas en las tres ltimasdcadas han mposiblitado su formalizacn, la compettividad v unamayor rentabilidad de las Mypes en el mercado interno y externo.Las mcro empresas formales que estn registradas en el Mnisterode Trabajo y Promocin del Empleo y en la SUNAT son 622,209. Se- trata de pequeas unidades productvas de personas naturales ojurdcas que cuentan hasta con 1O trabajdores y sus ingresos anuatesno superan 150 Unidades Impositivas Trbutarias (S/. 510,000),representando el 94.41o/o del empresariado formal.Las pequeas empresas formales son 25,939 que representan el 3.94o/ode las empresas del pas, cuentan con hasta 50 trabajaoores y susingresos anuales no superan 850 UIT (S/. 2,890,000).Representan a la mediana y gran empresa 10,999 empresas, el 1.650/odel total, cuentan con ms de 50 trabajadores y sus ingresos anualessuperan 850 UIT (ms de 290,000).Rgmen TributarioDe las Mypes que declara.n y pagan trbutos a la Sunat, el 34olo estnacogidas al Rgjmen nico Simptificado (RUS); t 15o/o estnincorporadas al R9imen Especial de Renta (RER) y el 510/o pertenecenal Rgimen General. El 52olo estn ubicadas en Lma y Callao y el 4goloen el resto del pas. El 49o/o de las Mypes se dedican al comercio; el33olo prestan servciosi el 11olo realizan activdades manufactureras: el3o/o realiza labor agropecuaria y el 3olo de construccn.CaractersticasSegn las estadstcas del MTPE, ta mlcro emprsa nformalcuenta con menos de cnco trabajadores, generando empleo demala calidad. Un alto porcentaje est constituido por familiares deldueo, sus ingresos son muy bajos, se dedican principalmente aactividades agropecuarias, se ubican fuera de Lima y Callao v susconductores tienen bajo nivel educativo.La mcroempresa formal tene un volumen reducido de ventas,principalmente se dedica al comercio y servcios. se localiza en Lima,Callao y en las princlpales ciudades del oas. 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stream t g."t*"",/- 9v4:- MYPES FORMALES E INFORMALES LaboralDe las 622,209 mcroempresas formales (hasta con 1O trabajadores),en los dos aos y ocho meses de vigencia de la Ley de MypEs No 29015(julio de 2003), slo se han acogido al R9imen Laborat Especial 6,564emoresas, revela la CCL.Las MYPES acogidas al Rgimen Laboral Especial, donde no se pagaCompensacin por Tiempo de Servicio (CTS), gratficaciones, utilidadsy la indemnizacin en caso de despido es de medio sueldo por ao,mayormente se ubican en Lima, Arequipa, La Libertad, Moquegua. EnPasco y Apurimac ninguna empresa se ha acogido al rgimen laboral demcroempresa; en Huancavelca slo se han acogido dos empresas y enAmazonas tres.PROPUESTA LEGISLATIVALa propuesta legislativa que se expone resulta solucin a lainformalidad de las micro empresas familiares, en las que no ms detres socios, que a su vez son trabajadores, y en total no cuentan conms de cinco trabajadores, otorgan recursos suficientes para lasubsistencia y satisfaccin de las necesidades bsicas de lospropietarios de la empresa familiar. sus familas y sus trabajadores.Lo que se pretende es otorgar facilidades para que las personasnaturales que realizan actividad empresaral informalmente adoptenuna forma legal de organizacn, con beneficos tributarios ydisposiciones dferenciadas para sus trabajadores, para lo que secreara una nueva institucin jurdica: la Sociedad Familiar.Las empresas familiares dentro del mbito de la propuesta tienen unrango de ventas mensuales que no superan las ses UITS, ni setenta ydos UITS anuales. En lo referente al rgmen laboral de las empresas famliares se haadoptado crterios y valores semejantes a los de los trabajadores a omicilio como las empleadas del hogar. no por semejanza en tas Fuente: Direccin Nacional MYPE ffi res que se prestan, sino por la excepcionalidad que requere del endstream endobj 181 0 obj 1877 endobj 182 0 obj << /Length 183 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj177 Do Q endstream endobj 183 0 obj 46 endobj 184 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj177 177 0 R >> /Subtype 180 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 176 0 R 182 0 R 178 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R 175 0 R 184 0 R ] /Count 20 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000892921 00000 n 176 9 0000836615 00000 n 0000836695 00000 n 0000876957 00000 n 0000890554 00000 n 0000890578 00000 n 0000892512 00000 n 0000892535 00000 n 0000892638 00000 n 0000892659 00000 n trailer << /Size 185 /Info 1 0 R /Root 13 0 R /Prev 836284 >> startxref 893131 %%EOF 185 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 186 0 obj << /Type /XObject /Subtype /Image /Name /Obj186 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 35428 >> stream &CKTɰY)nt-D~1MH•ҵ_WӘC} {Q[aJ/I/[l }Dl$I9\]E!J@3TiBƕ@bPVlӆT:aC(\- FhVWN4'7 x{l;LmBE0il"9ᴎc7*~r8Xiajmi PJ5+A{08~-YCsSF$uB!ӧh&ӝ}i[wnn/U[wi/Ӕ=GKwlhÂCm!a`Ɏ?@@]~6"쓐aHp$Q%,wt(D{"zQ.iv">1CB>p7^acDxG˯ݘgP@K\Dx0Q1@녯D/x qLj%,ЯNE0q htL" GUD㾿G- ܡ7_";k.~nn;R"_(i/09{ oB0Gq%a ?I%A*_飽*I)$-$IBii$$I$bVI !4QH$$I$X":J$A 1 BEA%#*A(tI$ZK,t]*d}yN IKI$)C gTæŲc2>D}%O Qa*$B"""""DMᅋ """"4qRIh$ cQj&d5qwID)vYWGё (qu !,a  q\K٢'xAŪhXLG4pR RsExDt wQF̛7ܷqޡ> 晜3bS H;kD&i7< '7 >=|[ 3qv^13؄!٢'i B/WQweXP8 3v\Cr3?^noENzS_4UBhw g!*_x/]-{[ECٳ'C޶N\9hsS_(*_g-zBpD:]]-56?0t^x'/tj?|;~m2L'~G,/#D-y}mN݄[-v/$^~N?.>-7]= 1U=/o/o8{Xa{[[9[(//_4~6=?a[[]~+?1< FDDD v㍎+[\+|Um'1iv68l%Ka[VTը0B"",ɽ v+86҆[=WDDf&n8A}ئ8ᅯ9Xm4ӻU Xg&z#R8!iatS6?Ss,cqy Q%nHdI>K4G"1q/Πg"9A%r.XE3ŷSON<.4„.8) gύzEӽ>аf r% yG[%6nЏ/] 7ܟRf'wEata5 b8*"a/;/XgtH h_IAWǢޜwkе086!ȡ} =<x˷6>|z.uw 3 Cوό 4gD8_E<*ůo}^nL7' EEN.a4M\3A#q.כxOk;Ur9"ɹ}{. 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89.28 Tm <4CA16D6120> Tj 1 0 0 1 252.96 88.80 Tm <43616F6974616C2E> Tj ET endstream endobj 188 0 obj 17901 endobj 189 0 obj << /Length 190 0 R >> stream I w 9,,,/,"b /" , tP,/"tit*rgimen. general de la actividad privada considerando que la principalcaracterstca de la relacin laboral existente en las empresas famliareses la confianza.En lo que no se oponga a lo dispuesto en la propuesta legislatva, lesson aplicables a las relaciones laborales de los trabaiadores de lasempresas familiares las disposiciones del rgimen laboral de la actividadpnvada.. El mpuesto a la renta que grava las ingresos de las empresasfamilares es cero Dor ciento anual.Consderando el objetvo de la propuesta legislativa se le otorga a lasempresas familiares un rgmen tributario especial, en lo referente alImpuesto General a las Ventas si bien es cierto que la tasa del impuestogeneral a las ventas que grava sus op:racones comerciales de lasempresas familiares es smilar al del rgmen general, la tasa delimpuesto a la renta se reduce a cero. Mas considerando que es inter6del Estado la formalidad de las empresas familiares, se elimina elposible sobrecosto que sgnficara que la contabilidad sea llevada porun tercero, establecindose que est a cargo de Centros de CostosContablps debidamente implementados por el Ministerio de Trabajo yPromocin Socal, para estos efectos las emDresas Dresentrmensualmente una declaracin jurada adjuntando copa de loscomprobantes de pago de las compras y ventas realizadas en elcorrespondiente mes; medida con la cual se asegura el correspondentepago del impuesto general a las ventas. Consecuentemente, la SUNATno podr imponer multas a las empresas familares Dor nfracciones enlos registros contables, mas si son pasbles de sancin por infraccionesncurridas en las declaraciones juradas mensuales.Los Centros de Costos Contables estarn a cargo del Ministerio deTrabajo y Promocin Socal y deben contar con la participacin derepresentantes veedores de la Sup'rintendencia Nacional deAdministracin Tributaria - SUNAT.Las empresas famliares gozan de beneficios no menores de los que lalegislacn vgente otorga a las micro y pequeas empresas para losefectos de compras estatales, promocin de las exportaciones, as comoapoyo estatal referente a la promocin, organizacin y realizacin deeventos feriales y exposiciones internacionales, nacionales, regonales ylocales, peridicas y anuales. Conforme a la propuesta legislativaun margen de preferencia del 10olo los procesos de seleccin de las se otorga a las empresas familiarescon relacin a otras empresas paraentidades estatales en regiones ffi rentes a las de Lma Caoital. endstream endobj 190 0 obj 2534 endobj 191 0 obj << /Length 192 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj186 Do Q endstream endobj 192 0 obj 46 endobj 193 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj186 186 0 R >> /Subtype 189 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 185 0 R 191 0 R 187 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R 175 0 R 184 0 R 193 0 R ] /Count 21 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0000950186 00000 n 185 9 0000893462 00000 n 0000893542 00000 n 0000929204 00000 n 0000947162 00000 n 0000947186 00000 n 0000949777 00000 n 0000949800 00000 n 0000949903 00000 n 0000949924 00000 n trailer << /Size 194 /Info 1 0 R /Root 13 0 R /Prev 893131 >> startxref 950404 %%EOF 194 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 195 0 obj << /Type /XObject /Subtype /Image /Name /Obj195 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 34398 >> stream &l;`xk%QT幪#1Ҋ0Ct v# WS֣{a1J੼E-RҢ!lz~B])A Ƃ [=+*m✮,]UhvAmхnGTA&SLNwB@ x1 iӴՠ$aS\WQjwe4أz5kusMРRJTwVD,Bas= MX({0ĎopM?Gm5_Vu^n.GUC]=܂\J#\m\}v`pm+ sa$1 A?a4"8>,aH@6$nGdypD}([qmGGZ3pD}dwD~= y 1T!pG˯>ݘgP@hVI gou?G/x (ƺ\Bqlrn'l;" dr(US&GDx 귇Aa0!B",2dpj~#@= uDq}%\1y7Gq\.鯮I~A ~Ɏ(q@[0Dq"RV5 C I‹YCdt`a3XȲ?Ago  0I-$GNJJPI$@J$ImBT% IBҤ/ S!3"I- HVFhYGft]87B6@G}#*UG+J% AR]t#ySy-.YRI)#iRIRP%IPI$JI*(IB JJ Fi%A*T^^CI$/ցR@T"I*A$IXiRUIARI% $.$0%(txLSbi8@$%A",!B"Ӎa' ¨ Јt*H*,j?!4"*z迵B$0;""YΑ B=3gfc%"KpJXN-8a8dtxQ䞋w а@ ġؼyȳnn].l44[Mt0A ".*cB+^tv .􋆨j|Z|3y>㯭fut]䝵qv~4DpfbhW/r.ޖM4'faټ.׵NƠ9h;>KhT+%xA<ل;z*]CAg9g̝"Ŭ{fբ6>zӍ4/A.`_n?-i;k Ź>7yegF鬮T'~%8<'^=8 転_jrKlJt8cPvJ{=i}~މKN? v5 -*L0{_uB"U L ll\qa/װE=/o dvvݏocG[_ߔui%""! &HtiwحXᭂ)m[W~y6IdUa[_DDDD&TqQ+>*{DDDD07L}c>"""#: 5UqBł׈`_/<-j=IoY/%LJWIaldr'2̉V.4Aa20CKD"?Ў߂Ac"vLv]Tr#g όf.d#RQf"3\A)='>eQoN0EP#*tCacpllD޽ڮZlS1PD>_kM /:.ܓ7i3a g pflq_>]WOO A?''X,& `yAYi>ui'^Qv䜓m{DsAF|97~;Iv.?eݩqj3ˈ{#I~ad_o<-5ՠz^]ENӏB__ _diIM_w2oEߚV~^WG7pF"|Oώ>477M/+aWal)ymlu)?⢘`m/}korsGVz'Zq nq\L} g71zGÿ?˿_`ePD}+c_i}^i6_OS^o DDF{C pi?ت(0vK䡄C _Ҋ {_(O_DDDDAªdcޘ?l%rlwT"#`Az⣏J_ DY 7_KX@ " 0e?fy2W2'Yp"$"DFt",˰τ7$|qA$GM8'b=`73LJ..};=?/Sag 9DL#> :=鹻k.0 Jra;]y8%n{N, Ds.`6.\ ,N N-%]^O7m~q G43‘c\/x.܍qN;MPab=Q]D(Ɲ&L');~|転oU_5aa{##SxHVr}\ #c7 +"p$Ɨ]cc=5|?#zd[Oc `1k~ ̏?"""" `'¯6>8𶽮`vʈ& ;_q[05 ȿV}?F"""1O /a{TW ҰV]8215l{3K""!H4,a5N׿ fa2C """" Eޚ"""0BRGϰa5Ea:WI3C|as.z7 |}#vӏ< AQ,YʮF666˫l'g3^Y^o]<fd4[ b4aoj^#nӯKWׯ1uY &H{Slp׳G"NᅲC⣏c߫HDDA"od;S atMϭ6<82n!lqq`1^""""DӱL^DD2 5ԴDDDI(yn[vrHdB3Ʊ Ds.&xTDsh"ܝ2 Qt>3B"Xy8sgN^э?O n_ ٿܻ'lŗ}}BtBϋFbx/E'_ԯ kE6F_v{A?C""7A2C~"""""%D4 DDWJRтGN@OJY\6~ RMxj1O<_c0{0sϏ#:s8zK[zqq l* ]+&Ggfy(yZv_d(vѭ޺顠A!)ȑzeW^'8hg˼jM0@ϑN<ϯZOO\'[YhpT4 &AH h3S?vַ]rElMMa8v0E98'jd?Ao yE|-ڧEŜ e833!/mqzl_d ͙]\>„Ak]WD^!Nm2pNqv|v惢^ ^'uGk< 辠r5!ߪ,wT+"q//h']t>wA|_`5w_K?ooz{ m_/toAN_"WAtjVZv˯n >CUlq&>¶mw_0ODDDDY8L mu" \-EMԓH{ kݎ6*?Ń [VK;""""",dic9^^t]W0L[`0V^_^3_DDDDCɺ w68+l,0"""!]ai{l|q'Aªaxkxm &"#{ Q2c*?Ꙫ#EkԂ\f]]83pRf̤FSgj#S*Q_T Lz6xSyGB_vF64Hz.<_ݦwJhY 2;? bdZߤ4NyvN&\{OMB T3˚d|񐐏ϋ_ ;]/M 3Ss1Fyf/?=_'t^y'|wޝƑ]pB:>3шYgWZ{/&8^tݛ˼uO:3N!ACN?ϋ^p_&Ϗ7z} |u N_ۥv7]#cMST?ޗ'W/~o]vLv^ZK/ Zzt^PA/6bls)#߯p"]:C_cVooEK /#O[Q/k]+t? !t" !d[C~;i|0O""""B" æH}8k}Ev0}" &Vݎ+m*i|0|DDDDD2ރ UWa.¥i6fvMoqX ,\-\qd5ፍ6;㈈nc20k𸌛䓓sd y Q ̅\n=?{Y] @ ό334a2;TDWY;M0A8DG"Nx(?H}4ߓr7etkz-j50@ b٣(u7-a0n]' [MU5T@ r >d%_biuO \EnoEۗ4 ]O \dtldS4ok_^AMh;h\Za/D`~u7DDD3PaF=b j_"""!&N7j66? 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Tm <656D70726573612C20> Tj 1 0 0 1 513.12 535.68 Tm <63757961> Tj 0.96 Tc 1 0 0 1 105.12 524.64 Tm <6E6F726D617469766964616420> Tj 1 0 0 1 189.12 524.16 Tm <736520> Tj 1 0 0 1 208.32 524.16 Tm <6C657320> Tj 1 0 0 1 229.44 523.68 Tm <61706C69636120> Tj 1 0 0 1 269.28 523.20 Tm <656E20> Tj 1 0 0 1 288.48 523.20 Tm <746F646F20> Tj 1 0 0 1 321.12 522.72 Tm <6C6F20> Tj 1 0 0 1 336.48 523.68 Tm <70657274696E656E746520> Tj 1 0 0 1 402.72 522.24 Tm <656E20> Tj 1 0 0 1 421.92 521.76 Tm <74616E746F20> Tj 1 0 0 1 458.88 521.76 Tm <6E6F20> Tj 1 0 0 1 478.08 521.28 Tm <636F6E74726164696761> Tj 0.96 Tc 1 0 0 1 105.12 509.76 Tm <6C6120> Tj 1 0 0 1 120.00 509.76 Tm <6E61747572616C657A6120> Tj 1 0 0 1 187.20 510.24 Tm <7920> Tj 1 0 0 1 198.24 509.28 Tm <73656E7469646F20> Tj 1 0 0 1 246.24 508.80 Tm <646520> Tj 1 0 0 1 265.44 508.80 Tm <6C6120> Tj 1 0 0 1 279.84 509.76 Tm <70726573656E746520> Tj 1 0 0 1 336.48 507.84 Tm <6C65792E> Tj 0.96 Tc 1 0 0 1 105.12 489.60 Tm <46696E616C6D656E746520> Tj 1 0 0 1 178.56 488.64 Tm <736520> Tj 1 0 0 1 199.20 488.64 Tm <646973706F6E6520> Tj 1 0 0 1 252.96 489.60 Tm <71756520> Tj 1 0 0 1 282.24 487.68 Tm <656C20> Tj 1 0 0 1 300.48 487.68 Tm <4DA16EA173746572696F20> Tj 1 0 0 1 364.80 487.20 Tm <646520> Tj 1 0 0 1 385.92 487.20 Tm <54726162616A6F20> Tj 1 0 0 1 439.20 487.68 Tm <7920> Tj 1 0 0 1 454.08 490.08 Tm <70726F6D6F63A1F36E20> Tj 1 0 0 1 523.20 485.76 Tm <64656C> Tj 0.96 Tc 1 0 0 1 105.12 474.72 Tm <456D706C656F20> Tj 1 0 0 1 156.96 474.72 Tm <7265676C616D656E746520> Tj 1 0 0 1 232.80 473.76 Tm <6C6120> Tj 1 0 0 1 250.56 473.76 Tm <4C657920> Tj 1 0 0 1 277.92 473.28 Tm <656E20> Tj 1 0 0 1 300.48 472.80 Tm <756E20> Tj 1 0 0 1 322.56 474.24 Tm <706C617A6F20> Tj 1 0 0 1 361.44 472.80 Tm <6E6F20> Tj 1 0 0 1 383.04 472.32 Tm <6D61796F7220> Tj 1 0 0 1 428.16 471.84 Tm <646520> Tj 1 0 0 1 449.76 471.84 Tm <736573656E746120> Tj 1 0 0 1 502.56 471.36 Tm <64ED617320> Tj 1 0 0 1 533.76 470.88 Tm <61> Tj 0.96 Tc 1 0 0 1 105.12 461.28 Tm <70617274697220> 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mismo, las empresas famliares debernacredtar el cumplimento de las normas laborales de su rglmen, sinperjuicio de otras exigencias que pudleran eslablecersenormativamente,A fin de brindar facilidades de acceso al mercado tambin se consderala licenca municipal de funconamento p()visonal por el plazo de docemeses computados desde la fecha de presentacin de la solicitud, mas- se regula que est sujeta a fiscalizacin en los extremos de cumolir conlos parmetros de zonificacin y compatibllidad de uso.Las empresas famliares, en todo caso, gozarn de benefcios nomenores a los que detentan las micro y pequeas empresa, cuyanormatividad se les aplica en todo lo pertinente en tanto no contradigala naturaleza y sentido de la presente ley.Finalmente se dispone que el Mnsterio de Trabajo y promocn delEmpleo reglamente la Ley en un plazo no mayor de sesenta das apartir de su vigencia. ANALTSIS COSTO - BENEFICIOComo expresramos, segn las estadsticas de la Direccn Naconal deMYPES del Ministerio de Trabajo, a diciembre de 2005, de 2,518,617micro y pequeas empresas, t'87O,47O eran nformales, stas notributaban ni pagaban beneficios sociales a sus trabajadores, Es decir,el 7 4o/o de MYPES operan al margen de !a legalidad fiscal y laboral.Es as que, s las MYPES representan el 98o/o de las unidadesproductivas, que a su vez emplean al 600lo de la poblacinEconmcamente Actva del pas. consecuentemente el 44.40 o/o de staacta en la informalidad. Las actuales empresas familiares no llegan a ser micro o pequeasempresas, dado que para ser consideradas micro empresas deben tenerun nivel de ventas de 150 UITS, por lo que no necesariamente estndentro de la proyeccin realizada, lo que es ms alarmante, estaramosante una total informalidad, donde la recaudacin tributaria es cero vlos benefcios que se otorgan a los trabajadores son cero, los serviciosde salud en la seguridad social sus trabajadores son cero y el fondo depensiones de stos es igualmente cero. Lo que representa una futuracarga social para el Estado del cen por cento de los que laboran en tasactuales empresas familiares informales. a quienes se les brindar servicios de salud no sustentado en aporte alguno, as como que al recer de pensin de jubilacn su sustenl:o afectar tambn al Estado fd, w# ano a travs de los programas sociales. endstream endobj 199 0 obj 2477 endobj 200 0 obj << /Length 201 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj195 Do Q endstream endobj 201 0 obj 46 endobj 202 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj195 195 0 R >> /Subtype 198 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 194 0 R 200 0 R 196 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R 175 0 R 184 0 R 193 0 R 202 0 R ] /Count 22 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0001006747 00000 n 194 9 0000950735 00000 n 0000950815 00000 n 0000985447 00000 n 0001003780 00000 n 0001003804 00000 n 0001006338 00000 n 0001006361 00000 n 0001006464 00000 n 0001006485 00000 n trailer << /Size 203 /Info 1 0 R /Root 13 0 R /Prev 950404 >> startxref 1006973 %%EOF 203 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 204 0 obj << /Type /XObject /Subtype /Image /Name /Obj204 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 11486 >> stream &^ZZʋrވ VIތ".sIE'َv4֑u%ktze4–1ۆmj7"JB"#VWXWoʶ(4VĎ*lH-*0rI8A)e#``q#!_ǐ`{ٍ)PEӿU u"Wp@0 Ċ8 CD/8#,zeV"nȮqugW( @(pW=@ R;L,"?pE #C1Y:3uPyA{,fb(}q"=:gʦ5__8>;Qܐ"=]_ Zc&9ǤyaxvKp;!u_FJ]6 Mqq Y"GomldvMR@NP*d#NXCġ[1qH*p P(` FP*W2;YE#S6 9L*IgpHE3ނI*H I, I+ I*UJ$XA)RYPCA5Z=b<#Ⱥ6T4qp *J /t A/#IPJJH A$ E%G#y~F3.%IReδI I&$T_A RJUC$GTiU$T֐L­Aa%.E$UTKǧA%F}j TTI J)%A*#q!$ ca-# "I4]Q@X""8 *DZҠED qЈB#mXAjDDF)%+$\H9;nF^\f#R_ gd3qfd#T/ԿtAńC><󿨖md=Hٽ3qu˙q2CKixCM$͔\Q[ҋLA3s4<#B2r֒t& - x(W1v}Kw̜f'\mO6 g{1#:_FҦRxNnl|jA ">Yzw(^' pM?kKޟzRx$n䇬j"@xX<nl|A<.[ߧK t{3qv"?=mT F'ݜ^]#EWQqT DX?V:ccaՄ gׯo b:/3f<ώ#8; i*6:l־K3ux7YYEc}4M;|[kkP//Aokk ګ*6+`˿־¤>O?"#)]|'n]iyTP_֏{_4- q!e̾3x\? +xZy~4=8ЎpC8)#adu~7wjg"9f%/;!4N,=N'w$K=N/FȈw8oE9|[ުy e83~%(ϰal/Wr 4a<3X߫/; xD('oT |e;'ƿivr/?~]}~o𛛨z&OL&a_y8ᅆISwi>4 ݛ:.< fd|~j.N]Miq$Pi6l-zOy[wOFɿFބDDYww_.xM:7PA2OE/̎Kd]O4Mk?*_ M i/DC"=va[ {n/|\=1DDDD3 !ҵr2~n!2C*lh͵DDC t7_SQ`ghB"""!j+c t[r܏XAr(ㆻ l"""AN\lltH4&7MnDDId&L+( \)a0aA*bR2ƋŦB|SQDHGf] bEô„ @6QtSwA<͎k᭄j`xdOɈ]~a<ݗnkhz 8g"y1S}tӤ FwxA8^?f/㿿e䢂#p5$Fz"{Z"9 ,oE|ɾ[;#=ȾPHB5};38 {Kh )=ò9 'd!y#싧 ~f$;il @bgT5l11lhH?ٴu⽦z3.5,gk}/s͟𻫸.]swz.N!a1$aꗥO yzwvhgk#GA?cCL|0¯h yES0"4^OǶs1zZ{~/wKxO/yCӨ §}.*6^m/o8i{uN<Ѻ]+QaAvH~ja{ j_7ȷIX adlq]&/azeMoUR8}N_2|DEA_⣑GJHa Iݿ qD͆MǾV Q%S""""Jiݎ8a(aj4""&=ȮյԣUG aqa &v-qdiDDJ\'^uˊ.7jg\c-~x?q.k &.7jCLG2ৢb+xaXg?=?#>>&p83Aɺk6?do7+gco`2 ]IFiDDvM:)Z߿6`}7Nr)wE"""h5OnqE¥_tSQp`}n8jm3EӴ'ՇǮxOP' 0igUm^oB""!M¶z}u0w'QQP]Jg8J~>A?l+k]_FE0?#qki9om."" >Tq+I ޟ,5WJg*&HM.*Cb""!]|xRRئ@.ȿao Ϣl,$5A"W82Q77t]pӽjs0͌\͙!["z!v|qa3ឈK)\P[[_ܜ>kzqarld% ?_&;e}07;h{}}Ƿ_Pyvѳ$>&ބ0=0)FfHu. 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propone la insercin de la totalidad de tas actuatesempresas familiares a la formalidad, en la cual no slo se les estableceregmenes especales para lo laboraL y tributario, sino lue sobre todo sete otorga incentivos en la venta de bienes y servicios ai Estaoo peruano,asi como a la promocin en la exportacin, que asegura mercaoo paraquienes se formalicen. La vigencia de la propuesta legislativa llenar el vacoempresas familiares, actualmente en la ilegalidad eotorgndose un marco normativo propio y coerente acoyuntura. legal hacia lasnformalidad,su realidad y Lima, mayo de 2007, endstream endobj 208 0 obj 638 endobj 209 0 obj << /Length 210 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj204 Do Q endstream endobj 210 0 obj 46 endobj 211 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj204 204 0 R >> /Subtype 207 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 203 0 R 209 0 R 205 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R 22 0 R 31 0 R 40 0 R 49 0 R 58 0 R 67 0 R 76 0 R 85 0 R 94 0 R 103 0 R 112 0 R 121 0 R 130 0 R 139 0 R 148 0 R 157 0 R 166 0 R 175 0 R 184 0 R 193 0 R 202 0 R 211 0 R ] /Count 23 /Type /Pages >> endobj xref 0 1 0000000000 65535 f 11 1 0001025106 00000 n 203 9 0001007305 00000 n 0001007385 00000 n 0001019105 00000 n 0001023980 00000 n 0001024003 00000 n 0001024698 00000 n 0001024720 00000 n 0001024823 00000 n 0001024844 00000 n trailer << /Size 212 /Info 1 0 R /Root 13 0 R /Prev 1006973 >> startxref 1025340 %%EOF