
Tasas para el cálculo del impuesto especial sobre producción y servicios aplicables a la enajenación de gasolinas y diesel en el mes de mayo de 2004. |
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Con fundamento en lo dispuesto por los artículos 16 y 31 de la Ley Orgánica de la Administración Pública Federal y 2o.-A de la Ley del Impuesto Especial sobre Producción y Servicios, se dan a conocer las siguientes tasas (%) para el cálculo del impuesto especial sobre producción y servicios por la enajenación de gasolinas y diesel en el mes de mayo de 2004, por agencia y producto:
|
% |
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|
AGENCIA DE VENTAS |
GASOLINA PEMEX MAGNA |
GASOLINA PREMIUM |
PEMEX DIESEL |
DIESEL INDUSTRIAL BAJO AZUFRE |
DIESEL MARINO ESPECIAL |
|
ACAPULCO |
32.72 |
36.62 |
30.05 |
39.18 |
|
|
AGUASCALIENTES |
32.75 |
36.40 |
29.99 |
35.31 |
|
|
AZCAPOTZALCO |
36.53 |
37.48 |
35.65 |
38.07 |
|
|
CADEREYTA, C.T.T. |
32.67 |
36.23 |
30.48 |
33.23 |
|
|
CAMPECHE |
30.13 |
34.56 |
26.06 |
36.27 |
40.24 |
|
CAMPECHE */ |
9.41 |
29.88 |
22.25 |
||
|
CD. JUAREZ |
30.20 |
34.47 |
24.48 |
32.17 |
|
|
CD. JUAREZ */ |
10.10 |
21.51 |
29.91 |
35.12 |
|
|
CD. MADERO, C.T.T. |
36.78 |
40.60 |
35.16 |
41.61 |
40.16 |
|
CD. MANTE |
32.42 |
36.27 |
29.61 |
||
|
CD. OBREGON |
31.25 |
35.08 |
28.26 |
32.54 |
|
|
CD. VALLES |
32.83 |
35.81 |
31.03 |
||
|
CD. VICTORIA |
35.58 |
38.91 |
32.83 |
41.78 |
|
|
CELAYA |
35.31 |
38.48 |
33.26 |
36.11 |
|
|
CHIHUAHUA |
31.03 |
30.18 |
21.30 |
26.84 |
|
|
CHIHUAHUA */ |
5.07 |
19.25 |
|||
|
COLIMA |
30.01 |
33.77 |
26.66 |
||
|
CUAUTLA |
32.14 |
33.19 |
31.76 |
38.22 |
|
|
CUERNAVACA |
34.99 |
35.92 |
33.30 |
36.48 |
|
|
CULIACAN |
30.36 |
34.19 |
27.80 |
31.05 |
|
|
DURANGO |
26.18 |
28.43 |
22.60 |
27.94 |
|
|
EL CASTILLO |
32.72 |
33.85 |
30.37 |
34.09 |
|
|
ENSENADA */ |
29.84 |
34.61 |
26.91 |
32.48 |
0.92 |
|
ESCAMELA |
35.66 |
39.38 |
33.42 |
36.31 |
|
|
GOMEZ PALACIO |
30.25 |
34.35 |
27.87 |
31.75 |
|
|
GUAMUCHIL |
30.89 |
34.85 |
27.81 |
36.32 |
|
|
GUAYMAS */ |
43.20 |
||||
|
GUAYMAS C.T.T. |
32.28 |
35.94 |
31.04 |
36.80 |
7.46 |
|
HERMOSILLO |
30.16 |
34.20 |
26.54 |
31.96 |
|
|
HERMOSILLO */ |
26.66 |
31.24 |
22.12 |
||
|
IGUALA |
30.19 |
31.54 |
28.15 |
||
|
IRAPUATO |
34.85 |
38.11 |
34.32 |
40.99 |
|
|
JALAPA |
33.51 |
36.24 |
30.34 |
||
|
LA PAZ */ |
29.73 |
33.34 |
25.32 |
37.90 |
3.94 |
|
LAZARO CARDENAS |
33.27 |
36.60 |
31.92 |
37.60 |
7.63 |
|
LEON |
33.82 |
37.27 |
30.45 |
34.45 |
|
|
MAGDALENA |
25.29 |
29.57 |
21.56 |
29.04 |
|
|
MANZANILLO |
32.70 |
36.38 |
30.34 |
33.89 |
9.18 |
|
MATEHUALA |
27.81 |
31.96 |
24.19 |
||
|
MAZATLAN |
31.10 |
35.85 |
28.85 |
34.91 |
8.37 |
|
MERIDA |
32.41 |
36.15 |
30.14 |
32.83 |
34.18 |
|
MERIDA */ |
27.22 |
32.15 |
24.26 |
30.22 |
31.75 |
|
MEXICALI */ |
27.60 |
32.90 |
24.70 |
27.62 |
|
|
MINATITLAN, C.T.T. |
39.63 |
19.95 |
44.59 | ||
|
MONCLOVA |
31.49 |
34.71 |
28.19 |
30.09 |
|
|
MONT. S/CATARINA |
31.98 |
33.24 |
29.88 |
32.64 |
|
|
MORELIA |
33.44 |
37.05 |
30.55 |
39.86 |
|
|
NAVOJOA |
27.89 |
31.84 |
24.37 |
||
|
NOGALES */ |
17.36 |
26.66 |
18.53 |
26.99 |
|
|
NVO. LAREDO */ |
11.69 |
22.28 |
31.13 |
34.28 |
|
|
NVO. LAREDO |
34.67 |
29.17 |
|||
|
OAXACA |
29.38 |
33.26 |
26.21 |
32.11 |
|
|
PACHUCA |
35.40 |
35.90 |
32.73 |
33.92 |
|
|
PAJARITOS S.L.V. |
37.73 |
40.69 |
34.83 |
36.74 |
49.04 |
|
PAJARITOS S.L.V.*/ |
35.74 |
||||
|
PARRAL |
24.08 |
28.51 |
20.54 |
||
|
PEROTE |
29.41 |
32.67 |
26.41 |
||
|
POZA RICA |
37.07 |
40.65 |
35.19 |
28.01 |
39.21 |
|
PROGRESO C.T.T. |
31.62 |
35.68 |
30.38 |
38.24 |
34.95 |
|
PROGRESO, C.T.T. */ |
44.04 |
47.81 |
38.65 |
||
|
PUEBLA |
34.11 |
34.88 |
31.63 |
37.80 |
|
|
QUERETARO |
35.35 |
35.86 |
33.29 |
37.03 |
|
|
REYNOSA |
22.23 |
32.41 |
27.89 |
||
|
REYNOSA */ |
6.36 |
18.59 |
28.16 |
24.85 |
|
|
ROSARITO */ |
31.34 |
35.47 |
28.52 |
29.63 |
2.79 |
|
SABINAS |
15.98 |
30.95 |
25.72 |
30.36 |
|
|
SABINAS */ |
4.12 |
15.71 |
20.86 |
27.03 |
|
|
SALAMANCA, C.T.T. |
18.54 |
16.69 |
|||
|
SALINA CRUZ |
34.38 |
38.18 |
32.73 |
38.70 |
12.21 |
|
SALINA CRUZ*/ |
30.53 |
||||
|
SALTILLO |
31.53 |
35.27 |
28.87 |
34.31 |
|
|
SAN LUIS POTOSI |
33.49 |
37.19 |
31.03 |
34.92 |
|
|
SATELITE NORTE |
36.47 |
34.89 |
43.47 |
||
|
SATELITE ORIENTE |
36.50 |
37.47 |
34.77 |
43.07 |
|
|
SATELITE SUR |
36.56 |
37.54 |
34.97 |
41.77 |
|
|
TAPACHULA |
30.94 |
30.44 |
27.25 |
2.81 | |
|
TAPACHULA */ |
31.62 |
31.81 |
28.17 |
34.83 |
|
|
TEHUACAN |
31.36 |
35.05 |
28.45 |
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|
TEPIC |
25.28 |
30.12 |
21.77 |
25.79 |
|
|
TIERRA BLANCA |
35.73 |
39.08 |
34.58 |
23.19 |
|
|
TOLUCA |
34.95 |
35.32 |
32.64 |
37.35 |
|
|
TOPOLOBAMPO |
31.91 |
35.95 |
30.06 |
34.29 |
7.55 |
|
TULA C.T.T. |
36.32 |
41.39 |
34.48 |
||
|
TUXTLA GTZ |
24.71 |
29.30 |
20.78 |
28.54 |
|
|
TUXTLA GTZ */ |
21.93 |
26.86 |
17.83 |
||
|
URUAPAN |
29.28 |
33.10 |
26.10 |
34.83 |
|
|
VERACRUZ |
36.16 |
39.90 |
34.53 |
37.52 |
44.39 |
|
VILLAHERMOSA |
35.67 |
39.55 |
29.63 |
37.99 |
32.59 |
|
VILLAHERMOSA */ |
11.41 |
33.14 |
24.54 |
||
|
ZACATECAS |
30.93 |
34.94 |
27.92 |
34.47 |
|
|
ZAMORA |
32.68 |
36.80 |
30.54 |
||
|
ZAPOPAN |
32.49 |
33.77 |
29.65 |
||
*/ Causa el Impuesto al Valor Agregado de 10.0%.
Atentamente
Sufragio Efectivo. No Reelección.
México, D.F., a 26 de mayo de 2004.- En ausencia del Secretario de Hacienda y Crédito Público y del Subsecretario del Ramo y con fundamento en el artículo 105 del Reglamento Interior de esta Secretaría, el Subsecretario de Ingresos, Rubén Aguirre Pangburn.- Rúbrica.