FEDERACIÓN COLOMBIANA DE MUNICIPIOS

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FEDERACIN COLOMBIANA DE MUNICIPIOS. El Futuro del Sistema General de Participaciones Agosto de 2006. FEDERACIN COLOMBIANA DE MUNICIPIOS. GILBERTO TORO Director Ejecutivo Agosto de 2006. Sacrificio de las entidades territoriales en favor de la estabilidad macroeconmica - PowerPoint PPT Presentation

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  • FEDERACINCOLOMBIANADE MUNICIPIOS

    El Futuro delSistema General de Participaciones

    Agosto de 2006

  • FEDERACINCOLOMBIANADE MUNICIPIOS

    GILBERTO TORO

    Director Ejecutivo

    Agosto de 2006

  • Sacrificio de las entidades territoriales en favor de la estabilidad macroeconmicaLos municipios obtienen excelentes resultados fiscales 2002 2005, y as contribuyen al logro de las metas macroeconmicasSe lograron muy buenos resultados sociales Podemos hacer msFin de la transicin y tendencia del SGP 2009 Futuro del SGP, fortalecimiento del sistema para lograr los propsitos del Estado, el reto est en lo socialContenido

  • Sacrificio de las entidades territoriales en favor de la estabilidad macroeconmica

    Supuestos Bsicos Defendidos por la FCM en 2001:

    No recorte real del valor absoluto que los municipios reciban en la ltima vigencia del rgimen anterior.

    Garantizar el crecimiento permanente y sin incertidumbre del monto total de las participaciones

    Priorizar la solucin al dficit fiscal hasta el 2008 y del 2009 en adelante concentrarnos a solucionar el dficit social

  • Sacrificio de las entidades territoriales en favor de la estabilidad macroeconmicaComo Resultado de la Concertacin 2001 :

    En el Acto Legislativo 01 de 2001 se determin una tasa de crecimiento de la Bolsa general del SGP del

    IPC+2% entre 2002 y 2005 IPC+2.5% de 2006 a 2008.

  • Estabilidad en Recursos SGP 2002 - 2008Se Estabilizaron los RecursosFuente: DNP

  • Cuantificacin del Sacrificio de Municipios y Departamentos en favor de la estabilidad macroeconmica2002 - 2005

  • Fuente: Ministerio de Hacienda, DIAN, Clculos FCM por Daro Restrepo, Federico Baquero, Erick Cspedes

    Entra en vigencia la ley 715 de 2001

    Hoja1

    millones de pesos

    INGRESOS CORRIENTESImp. Oro y PlatinoIVATASA DE IVA3 PUNTOS DE IVA

    199713,832,562.7922,076,082.3456,089,552.00

    199815,139,802.724644,922.8006,914,253.00

    199916,593,922.4732,524,187.5327,068,413.00

    200020,237,213.2982,814,296.6578,532,431.00

    200125,308,567.0612,696,265.22810,475,116.00

    200227,506,694.6012,740,857.24811,436,939.0016.00%2,144,426.06

    200331,685,511.4842,720,566.92214,081,883.0016.00%2,640,353.06

    200436,925,919.9133,380,241.44916,154,604.0016.00%3,028,988.25

    200542,571,824.5483,441,236.85018,462,253.0016.00%3,461,672.44

    2006

    2007

    2008

    2009

    2010

    fuente:DTNDTNDIANDIAN

    Grfico1

    12107673.248897112019833-87840.2488970608

    13266278.989296713100415.9867-165863.002596723

    15365678.502518214212641.3039708-1153037.19854737

    17597760.358110615278589.4017686-2319170.95634193

    Ley 60 de 1993 + FEC

    SGP, Ley 715 de 2001

    Diferencia

    Millones de pesos corrientes

    Comparacin Ley 60 de 1993 - Ley 715 de 2001 para el perodo 2002-2005

    Grfico3

    102567001096200010962000

    12107673.24889711201983312019833

    13266278.989296713100415.986713100415.9867

    15365678.502518214212641.303970814212641.3039708

    17597760.358110615278589.401768615278589.4017686

    19488199.366785316401565.722798616401565.7227986

    21583931.801682917549675.323394517549675.3233945

    23907492.007436218690404.219415218690404.2194152

    26483913.682078726307384.363187424244060.099408

    29341009.836443828938122.799506126668466.1093488

    FIN DEL PERODO DE TRANSICIN, SGP

    LEY 60 + FEC

    LEY 715, 51% de los ICN

    LEY 715, 47% de los ICN

    MILLONES DE PESOS CORRIENTES

    COMPARACIN LEY 60 - LEY 715, 2002-2010

    Hoja2

    millones de pesos2001200220032004200520062007200820092010fuente:0

    1INGRESOS CORRIENTES25,532,87427,506,69531,685,51136,925,92042,571,82547,680,44353,402,09759,810,34866,987,59075,026,101DNT

    2DESCUENTOS AUTURIZADOS SITUADO (3+4+5+6)5,701,6232,147,1673,906,8403,549,9113,465,114

    3Imp. Oro y Platino2,7412,7213,3803,441

    43 PUNTOS DE IVA1,815,2992,144,4262,640,3533,028,9883,461,672DIAN

    4.1 IVA11,436,93914,081,88316,154,60418,462,253REVISAR EN LA DIAN

    4.2 TASA DE IVA0000DIAN

    5Imp. Seguridad Democrtica Dto. 1838 de 11 de Agosto de 20021,228,928454,012

    6IVA de TMC (4 puntos)34,83863,531

    7BASE DEL SITUADO (1-2)25,359,52827,778,67233,376,00839,106,71143,017,38247,319,12052,051,03257,256,13562,981,749

    8TASA DEL SITUADO000000000

    9SITUADO FISCAL (7*8)6,213,0846,805,7758,177,1229,581,14410,539,25911,593,18412,752,50314,027,75315,430,528

    10Adiciones y reducciones Situado Reaforo 200194,296

    11SITUADO FISCAL Total5,576,2006,118,7886,805,7758,177,1229,581,14410,539,25911,593,18412,752,50314,027,75315,430,528

    12DESCUENTOS AUTORIZADOS PARTICIPACION5,440,1657,130,3517,184,3047,339,869

    133 PUNTOS DE IVA2,144,4262,640,3533,028,9883,461,672

    14IVA de TMC (4 puntos)63,531

    15Imp. Oro y Platino2,7412,7213,3803,441DTN

    16Imp. Encaje (num 1 Art. 48 Ley 546/99)43,4946,989BANREP

    17Imp. Trans. Financieras Excluido hasta el 20091,408,1011,621,5002,237,5952,401,226DIAN

    18REFORMAS590,6811,629,8601,396,797999,310

    18.1 Reforma del impuesto a la renta Art. 55 L633/00590,681

    18.2 Reforma tributaria Ley 788 de 20021,629,860

    18.3 Reforma tributaria Ley 863 de 20031,396,797

    18.4 Reforma tributaria Ley 788 de 2002 y Ley 863 de 2003999,310

    19Imp. Seguridad Democrtica Dto. 1838 de 11 de Agosto de 20021,250,7221,228,928454,012474,219

    20BASE DE LA PICN (1-12)22,066,53024,555,16029,741,61635,231,95639,459,79144,194,96549,498,36155,438,16562,090,744

    21TASA DE LA PICN000000000

    22PICN (20*21)4,854,6375,402,1356,543,1567,751,0308,681,1549,722,89210,889,63912,196,39613,659,964

    23Adiciones y reducciones PICN Reaforo 200094,296

    24PICN TOTAL (22+23)3,641,7004,948,9335,402,1356,543,1567,751,0308,681,1549,722,89210,889,63912,196,39613,659,964

    25TRANFERENCIAS CONSTITUCIONALES LEY 609,217,90011,067,72112,207,91014,720,27817,332,17419,220,41321,316,07723,642,14226,224,14929,090,492

    26COSTOS DE LA EDUCACION5,445,4805,958,5276,532,9297,164,0107,856,0538,614,9489,447,15210,359,74711,360,498

    27GASTO EN EDUCACION DEL SITUADO (72%)4,405,5284,900,1585,887,5286,898,4247,588,2668,347,0939,181,80210,099,98211,109,981

    28FEC (26-27)1,038,8001,039,9521,058,369645,401265,586267,787267,855265,350259,764250,518

    28TOTAL LEY 60 + FEC (25+28)10,256,70012,107,67313,266,27915,365,67917,597,76019,488,19921,583,93223,907,49226,483,91429,341,010

    28DIFERNCIA (29-30)705,300-87,840-165,863-1,153,037-2,319,171-3,086,634-4,034,256-5,217,088-5,924,469-6,725,621

    28SGP NUESTRO10,962,00012,019,83313,100,41614,212,64115,278,58916,401,56617,549,67518,690,40420,559,44522,615,389

    ICN con descuentos totales18,015,95222,066,53024,520,32229,741,61635,231,95638,755,15142,630,66746,893,73351,583,10756,741,417

    TASA DE CRECIMIENTO PROMEDIO DE LOS ICN 10%

    TRANF. CONSTI. / ICN CON DESCUENTOS1100001111

    SGP CON MINIMO PERMITIDO10,962,00012,019,83313,100,41614,212,64115,278,58916,401,56617,549,67518,690,40426,307,38428,938,123

    Tasa ICN situado0000000

    SGP000000000

    Tasa ICN sin00

    Tasa ICN Total (ICN con descuento)00000

    0

    000

    00

    0000

    10,962,00012,019,83313,100,41614,212,64115,278,58916,401,56617,549,67518,690,40424,244,06026,668,466

    Hoja3

    2001200220032004200520062007200820092010TOTAL PESOS DE 2005

    (1)LEY 60 + FEC10,256,70012,107,67313,266,27915,365,67917,597,76019,488,19921,583,93223,907,49226,483,91429,341,010

    (2)LEY 715, 51% DE LOS ICN10,962,00012,019,83313,100,41614,212,64115,278,58916,401,56617,549,67518,690,40426,307,38428,938,123

    (3)LEY 715, 47% DE LOS ICN10,962,00012,019,83313,100,41614,212,64115,278,58916,401,56617,549,67518,690,40424,244,06026,668,466

    (4)DIFERENCIA (1-2)-705,30087,840165,8631,153,0372,319,1713,086,6344,034,2565,217,088176,529402,887

    (5)DIFERENCIA (1-3)-705,30087,840165,8631,153,0372,319,1713,086,6344,034,2565,217,0882,239,8542,672,544

    77.29%83.19%89.01%94.79%100.00%104.85%109.35%113.85%118.25%122.55%

    (1) PESOS DE 200513,270,93914,553,44814,904,07916,210,48017,597,76018,586,10219,737,74020,998,44922,395,86023,941,367168,925,286

    (2) PESOS DE 200514,183,51214,447,86414,717,73914,994,04915,278,58915,642,34716,048,55616,416,17222,246,58023,612,624153,404,520

    (3) PESOS DE 200514,183,51214,447,86414,717,73914,994,04915,278,58915,642,34716,048,55616,416,17220,501,75021,760,653149,807,719

    (4) PESOS DE 2005-912,574105,584186,3401,216,4312,319,1712,943,7553,689,1854,582,277149,280328,74415,520,766

    (5) PESOS DE 2005-912,574105,584186,3401,216,4312,319,1712,943,7553,689,1854,582,2771,894,1102,180,71419,117,567

    MILLONES DE PESOS CORRIENTES2002200320042005TOTAL

    (1)LEY 60 + FEC12,107,67313,266,27915,365,67917,597,760

    (2)LEY 715, 51% DE LOS ICN12,019,83313,100,41614,212,64115,278,589

    (3)DIFERENCIA (1-2)87,840165,8631,153,0372,319,171

    MILLONES DE PESOS DE 2005

    LEY 60 + FEC14,553,44814,904,07916,210,48017,597,76063,265,767

    LEY 715, 51% DE LOS ICN14,447,86414,717,73914,994,04915,278,58959,438,241

    DIFERENCIA (1-2)105,584186,3401,216,4312,319,1713,827,526

  • En el perodo 2002-2005 se dejaron de girar 3,8 billones de pesos de 2005 Perodo 2002-2005Fuente: Ministerio de Hacienda, DIAN, clculos propios.

    Grfico1

    6930159.75898276750338.2128179821.546182696

    7579167.390017137357193.61813072221973.771886409

    8495875.457435767981819.35631002514056.101125746

    9489318.787655228580455.80803327908862.979621952

    EDUCACIN LEY 60 + FEC

    EDUCACIN SGP

    DIFERENCIA

    MILLONES DE PESOS

    EDUCACIN:COMPARACIN ENTRE LEY 60 - LEY 715

    Grfico2

    2950493.851440322827064.7216123429.129840322

    3256150.71425393081217.84007184174932.874182058

    3925383.058928793342813.23469394582569.824234855

    4620477.938972513593524.227295981026953.71167653

    SALUD LEY 60

    SALUD SGP

    DIFERENCIA

    MILLONES DE PESOS CORRIENTES

    SALUD: COMPARACIN LEY 60 - LEY 715

    Grfico3

    8330066.121495588113920.25735012216145.864145463

    8514860.228387058265482.48744018249377.740946868

    8962976.579091758420657.80125506542318.777836688

    9489318.787655228580455.80803327908862.979621952

    9976193.592549618784742.106820991191451.48572861

    10545436.38919459012868.964969791532567.42422469

    11167009.50989229219322.008189721947687.50170252

    11854746.190617312493679.4252005-638933.234583197

    12613652.998387313260849.3873219-647196.388934573

    EDUCACIN LEY 60 + FEC

    EDUCACIN SGP

    AHORRO

    MILLONES DE PESOS DE 2005

    EDUCACIN: COMPARACIN LEY 60 - LEY 715 EN MILLONES DE PESOS DE 2005

    Grfico4

    2227019.638474042442430.0656-215410.427125956

    2430960.885025692662004.52849744-231043.643471746

    2944419.986153652888008.7129668756411.2731867731

    3487963.631482843104609.36643939383354.26504345

    DEMS SECTORES L60

    DEMS SECTORES SGP

    DIFERENCIA

    MILLONES DE PESOS CORRIENTES

    DEMS SECTORES: SOCIALES COMPARACIN LEY 60 - LEY 715

    Hoja1

    CORRIENTES51%

    SITUADO FISCALPICNFECley 60+FECSGP(51%)SGP(46,5%)

    20026,118,7884,948,9331,039,95212,107,67312,019,83312,019,833

    20036,805,7755,402,1351,058,36913,266,27913,100,41613,100,416

    20048,177,1226,543,156645,40115,365,67914,212,64114,212,641

    20059,581,1447,751,030265,58617,597,76015,278,58915,278,589

    200610,539,2598,681,154267,78719,488,19916,401,56616,401,566

    200711,593,1849,722,892267,85521,583,93217,549,67517,549,675

    200812,752,50310,889,639265,35023,907,49218,690,40418,690,404

    200914,027,75312,196,396259,76426,483,91426,307,38424,244,060

    201015,430,52813,659,964250,51829,341,01028,938,123131,497,185

    MILLONES DE PESOS DE 2005(51%)(46,5%)

    SITUADO FISCALPICNFECley 60+FECSGP(51%)SGP(46,5%)DIFERENCIADIFERENCIA

    20027,354,7965,948,6271,250,02514,553,44814,447,86414,447,864-105,584-105,584

    20037,645,9886,069,0611,189,03114,904,07914,717,73914,717,739-186,340-186,340

    20048,626,6986,902,897680,88516,210,48014,994,04914,994,049-1,216,431-1,216,431

    20059,581,1447,751,030265,58617,597,76015,278,58915,278,589-2,319,171-2,319,171

    200610,051,4038,279,309255,39118,586,10215,642,34715,642,347-2,943,755-2,943,755-3,827,526

    200710,601,5568,891,240244,94419,737,74016,048,55616,048,556-3,689,185-3,689,185

    200811,200,7899,564,597233,06220,998,44916,416,17216,416,172-4,582,277-4,582,277-15,042,742

    200911,862,43110,313,762219,66722,395,86022,246,58020,501,750-149,280-1,894,110

    201012,590,84011,146,113204,41523,941,36723,612,62421,760,653-328,744-2,180,714

    TOTAL89,515,64474,866,6364,543,006168,925,286153,404,520149,807,719-15,520,766-19,117,567

    CORRIENTES

    EDUCACIN LEY 60EDUCACIN LEY 60 + FECEDUCACIN SGPDIFERENCIA

    20025,890,2076,930,1606,750,338179,822

    20036,520,7987,579,1677,357,194221,974

    20047,850,4758,495,8757,981,819514,056

    20059,223,7339,489,3198,580,456908,863

    200610,192,61210,460,3999,211,1191,249,280

    200711,263,96111,531,8159,855,8981,675,918

    200812,448,69412,714,04410,496,5312,217,513

    200913,758,90114,018,66514,774,227-755,562

    201015,207,97015,458,48716,251,650-793,163

    MILLONES DE 2005

    EDUCACIN LEY 60EDUCACIN LEY 60 + FECEDUCACIN SGPDIFERENCIA

    20027,080,0418,330,0668,113,920216,146

    20037,325,8298,514,8608,265,482249,378

    20048,282,0928,962,9778,420,658542,319

    20059,223,7339,489,3198,580,456908,863

    20069,720,8029,976,1948,784,7421,191,4511,916,705

    200710,300,49310,545,4369,012,8691,532,567

    200810,933,94711,167,0109,219,3221,947,688

    200911,635,07911,854,74612,493,679-638,933

    201012,409,23812,613,65313,260,849-647,196

    TOTAL86,911,25591,454,26086,151,9785,302,282

    CORRIENTES

    SALUD LEY 60SALUD SGPDIFERENCIA

    20022,950,4942,827,065123,42983.195%

    20033,256,1513,081,218174,93389.011%

    20043,925,3833,342,813582,57094.789%

    20054,620,4783,593,5241,026,954100.000%

    20065,121,2813,857,6481,263,633104.854%

    20075,676,8154,127,6841,549,131109.354%

    20086,293,1114,395,9831,897,128113.854%

    20096,976,8706,187,497789,373118.254%

    20107,735,5396,806,246929,292122.554%

    MILLONES DE 2005

    20023,398,1383,546,500148,362

    20033,461,6123,658,142196,529

    20043,526,6004,141,200614,599

    20053,593,5244,620,4781,026,954

    20063,679,0804,884,2201,205,1401,986,445

    20073,774,6205,191,2461,416,625

    20083,861,0845,527,3701,666,287

    20095,232,3965,899,921667,526

    20105,553,6896,311,963758,274

    TOTAL36,080,74343,781,0397,700,296

    CORRIENTES

    DEMS SECTORES L60DEMS SECTORES SGPDIFERENCIA

    20022,227,0202,442,430-215,410

    20032,430,9612,662,005-231,044

    20042,944,4202,888,00956,411

    20053,487,9643,104,609383,354

    20063,906,5193,332,798573,721

    20074,375,3023,566,094809,208

    20084,900,3383,797,8901,102,448

    20095,488,3785,345,661142,718

    20106,146,9845,880,227266,757

    MILLONES DE PESOS DE 2005

    20022,676,8822,935,806-258,924

    20032,731,0772,990,645-259,567

    20043,106,3033,046,79159,513

    20053,487,9643,104,609383,354

    20063,725,6893,178,525547,164-75,624

    20074,001,0583,261,067739,992

    20084,304,0693,335,766968,303

    20094,641,1934,520,505120,688

    20105,015,7514,798,085217,666

    TOTAL33,689,98631,171,7982,518,188

    Grfico5

    -105584.15778117

    -186339.766823451

    -1216430.89722514

    -2319170.95634193

    Millones de pesos de 2005

    Disminucin de las participaciones por la reforma a la Constitucin

    Hoja2

    constantesley 60 - ley 715 (51%)ley 60 - ley 715 (46,5%)

    DIFERENCIADIFERENCIASGP NUESTRO (43,2%)TOTAL LEY 60 + FEC (25+28)

    2002-87,840-105,584-87,8401201983312107673.2488971

    2003-165,863-186,340-165,86313100415.986713266278.9892967

    2004-1,153,037-1,216,431-1,153,03714212641.303970815365678.5025182

    2005-2,319,171-2,319,171-2,319,17115278589.401768617597760.3581106

    2006-2,738,102-2,943,755-2,738,10216401565.722798619139667.6510247

    2007-3,143,975-3,689,185-3,143,97517673675.323394520817650.5975019

    2008-3,732,973-4,582,277-3,732,97318910832.596032122643805.5900074

    20091,986,345-1,894,1101,986,34526617657.093920124631312.1274034

    20101,991,224-2,180,7141,991,22428785754.463286326794530.4864944

    -105,5840.8319453481

    -186,3400.8901106051

    -1,216,4310.9478854912

    -3,827,526-2...

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