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Mis impresiones sobre el protocolo de acuerdo de la reforma tributaria presentado el día de ayer.

Sobre el protocolo de acuerdo de la reforma tributaria (disponible aquí) tengo los siguientes comentarios:

1) 100 UTA de tope a ahorro de personas (número 1, letra b) para optar a un beneficio es HARTO. Según el mismo proyecto son CLP 50.000 millones al año, es decir un AHORRO de CLP 4.166.666 al mes ¿que persona natural tiene esa capacidad de ahorro al mes todos los meses del año?

2) CLF 8.000 de utilidad por venta de bienes raíces (número 5) es MUCHO, equivale a que por una venta de bienes raíces por personas naturales se tiene una UTILIDAD de CLP 192.361.680.

3) Como dice @micronauta Falta clarificación de “biomasa” en el número 9.

4) Se elimina el concepto de “base devengada” (número 10) por lo que (unido a los puntos del número 6) se podrán seguir utilizando sistemas que favorecen que personas naturales creen empresas solamente para eludir impuestos (salvo que se dediquen a la compra venta de bienes raíces, claro esta, además ver el número 6 mas adelante).

5) Sobre los impuestos correctivos me llama la atención que se diga que las bebidas analcohólicas tienen un impuesto base de 10%, sin señalar ninguna diferencia ¿El agua embotellada es bebida analcohólica? ¿el jugo de naranja exprimido que venden en carritos de supermercado? El proyecto señala que si tienen azucar adicionada tienen una tasa de 18%, por lo que un jugo con stevia (¡ASQUEROSO!) debería tener 10%, y una botella de agua mineral también. Este es quizás el punto mas incomprensible del protocolo de acuerdo.

6) A diferencia de algunas personas, no encuentro que una tasa de 27% sea tan terrible, considerando los descuentos que se pueden hacer.

Notas: CLP = Pesos chilenos. CLF = Unidades de Fomento (de acuerdo al estandard ISO 4217 sobre denominaciones de monedas de todo el mundo. Sí, la UF tiene un código propio por lo que, en teoría, se podría usar de moneda de intercambio).

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"You won’t write anything unless your pencil touches the paper."

James Kochalka

Quoting myself, from my interview and Glorkian Warrior Eats Adventure Pie cover reveal.

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This is an important thing for aspiring writers and artists to know!

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Siempre que veo esta página de decoración de casas escandinavas TODAS las paredes son completamente blancas (salvo algún adorno o cuadro). Son bonitas, pero encuentro que es demasiado (quizás es una consecuencia de mirar mucha nieve). Bueno, esta me gustó justamente porque tiene paredes azules y cafés.

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guardian:

My week on Soylent: ‘I was irritable, grumpy and a general pain in the arse’. Soylent’s creator claims that the powder can replace food. But what is it like to live on it for a week? Adam Gabbatt found out - video

guardian:

My week on Soylent: ‘I was irritable, grumpy and a general pain in the arse’. Soylent’s creator claims that the powder can replace food. But what is it like to live on it for a week? Adam Gabbatt found out - video

(Source: theguardian.com)

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"It was F Scott Fitzgerald wrote that ‘whenever you feel like criticising anyone, remember that all the people in this world haven’t had the advantages that you’ve had’. It is remembering those children let down by the old GCSE, and the culture of low expectations it epitomised, that drives our mission to give all pupils access to our shared literary heritage."

"No, we have not banned To Kill a Mockingbird," writes one MP in response to last week’s uproar over the new English literature GCSE. (via guardian)

(Source: theguardian.com, via guardian)

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yahoonewsphotos:

The D-Day landings, 70 years later: Then and now


On June 6, 1944, allied soldiers descended on the beaches of Normandy for D-Day - an operation that turned the tide of the Second World War against the Nazis, marking the beginning of the end of the conflict. Today, as many around the world prepare to commemorate the 70th anniversary of the landings, pictures of Normandy’s now-touristy beaches stand in stark contrast to images taken around the time of the invasion.

But while the landscape has changed, the memory of the momentous event lives on. Reuters photographer Chris Helgren compiled a series of archive pictures taken during the 1944 invasion and then went back to the same places, to photograph them as they appear today. (Reuters)

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guardian:

Earlier this year, artist George Butler spent several days with Syrian refugees. His portraits of the people – and the often random possessions they brought with them when they fled their homes – tell their own poignant tales. Read their stories 

guardian:

Earlier this year, artist George Butler spent several days with Syrian refugees. His portraits of the people – and the often random possessions they brought with them when they fled their homes – tell their own poignant tales. Read their stories 

(Source: theguardian.com)

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english2english:

HOB?!
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US vs UK English
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yahoonewsphotos:

Spanish bulls in historic knockout victory

Spanish bulls have scored a symbolic victory at Madrid’s prestigious Las Ventas ring by injuring three matadors and forcing organizers to call off the bullfight.

The fight, the 12th of the famed San Isidro festival, was stopped late Tuesday after bulls gored two matadors and tossed a third one into the air. (AP)

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La venganza de los toros

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Tim Wu on what the debate over net neutrality really stands for: http://nyr.kr/1lwxEoG

“The Web’s famous openness to anyone with vision, persistence, and minimal cash recalls the geographic frontiers of earlier America and the technological frontiers of the twentieth century, as in…

(Source: newyorker.com)