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BIDC El Congresista de la Repblica que suscrbe, MANUEL MERINO DE LAMA,integrante del Grupo Parlamentario Unn Parlamentaria Descentralista,ejerciendo la facultad de inciatva legislativa conferda por elArtculo 107'de laConstitucin Poltca del Estado, propone el siguente: PROYECTO DE LEYEl Congreso ha dado la Ley siguiente:LEY QUE ESTABLEGE RGIMEN TEMPoRAL DE IMPUESTOS A LOSCOMBUSTIBLES PARA PROMOVER LA INDUSTRIA PESQUERA DEESPECIES ALTAMENTE MIGRATORIASArtculo lo.- Rgimen temporal de mpuestos a los combustibles ylubricantes para la industria pesqueraOtrgase con carcter excepconal, por el periodo de 3 aos posteriores a supublcacin, la devolucin defnitva del lmpuesto General a las Ventas (lGV) elmpuesto Selectvo al Consumo (lSC) al combustible y lubrcantes destnados alabastecimiento de las embarcaciones pesqueras de bandera nacional yextranjera con permso de pesca vgente para especes hidrobiolgicasaltamente migratorias como el atn, la caballa y eljurel.El permiso de pesca es otorgado por el Ministerio de la Produccin para ladescarga en establecimientos industriales que cuenten con licencia deoperacin para el procesamiento de conservas o congelados de pescado. DISPOSICIONES FINALES Primera.- Djase en suspenso las normas tributarias aplicables para este casodurante el periodo excepconal del rgimen temporalde impuestos.Segunda.- La presente ley entrar en vigencia el primero (1) de enero de 2007Lma Febrero de 2006 ('\ ANUEL MERINO DE LAMA L ESISTA DE LA REPUBLICA endstream endobj 8 0 obj 1567 endobj 9 0 obj << /Length 10 0 R >> stream q 595.20 0 0 841.44 0.00 0.00 cm /Obj3 Do Q endstream endobj 10 0 obj 44 endobj 12 0 obj << /Type /Page /MediaBox [ 0 0 595.20 841.44 ] /Parent 11 0 R /Resources << /Font << /F3 6 0 R >> /XObject << /Obj3 3 0 R >> /Subtype 7 0 R /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] >> /Contents [ 2 0 R 9 0 R 4 0 R ] >> endobj 11 0 obj << /Kids [ 12 0 R ] /Count 1 /Type /Pages >> endobj 13 0 obj << /Pages 11 0 R /Type /Catalog >> endobj xref 0 14 0000000000 65535 f 0000000015 00000 n 0000000110 00000 n 0000000188 00000 n 0000024440 00000 n 0000035347 00000 n 0000035369 00000 n 0000035483 00000 n 0000037103 00000 n 0000037124 00000 n 0000037222 00000 n 0000037491 00000 n 0000037242 00000 n 0000037557 00000 n trailer << /Size 14 /Info 1 0 R /Root 13 0 R >> startxref 37612 %%EOF 14 0 obj << /Length 27 >> stream % CANON_PFINF_TYPE0_TEXTON endstream endobj 15 0 obj << /Type /XObject /Subtype /Image /Name /Obj15 /Width 1240 /Height 1753 /BitsPerComponent 1 /ColorSpace /DeviceGray /Filter /CCITTFaxDecode /DecodeParms << /K -1 /Columns 1240 >> /Length 19552 >> stream X-G+DصJ;B\ip GZcW]UW{8KwNIL:CB?d JOAAAm tta)e8'IrCu ‘b0@bď۠NWbn 4R vKGU$lBaHVmC >A5h!i wB Wu~YSvP@؄wm(]a ΂K0D|Cdxq :9V',r( "abI)#A0BZ4$w&t(~I$8A]!(tI88A #R &G㰢ebE9C#ua ClpкEZ^Z{) f0Th(DuՈG0!:EMGIv""r(3Lr # "/:U<45 z-JYpԆC@ Pb"!NBAt!8. 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barrilete, la caballa y el jurel es inmejorable. Apesar de ello no hemos sido capaces de generar una industria sostenible entorno a la explotacin de estos recursos principalmente a la imposiblidadfctica de que las embarcaciones puedan desembarcar en costas peruanas. 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1 0 0 1 103.20 653.76 Tm <506572FA20> Tj 1 0 0 1 134.88 653.76 Tm <647572616E746520> Tj 1 0 0 1 182.40 653.76 Tm <656C20> Tj 1 0 0 1 198.24 654.24 Tm <61F16F20> Tj 1 0 0 1 224.64 654.24 Tm <3230303320> Tj 1 0 0 1 258.24 654.24 Tm <6578A1737469F320> Tj 1 0 0 1 299.04 654.72 Tm <756E20> Tj 1 0 0 1 318.24 654.72 Tm <74726174616D69656E746F20> Tj 1 0 0 1 385.44 654.72 Tm <657370656369616C20> Tj 1 0 0 1 436.32 655.20 Tm <646520> Tj 1 0 0 1 456.00 655.20 Tm <61706F796F20> Tj 1 0 0 1 495.84 656.64 Tm <7061726120> Tj 1 0 0 1 526.08 655.68 Tm <6C61> Tj 0.48 Tc 1 0 0 1 103.20 639.84 Tm <696E6475737472696120> Tj 1 0 0 1 153.12 639.84 Tm <646520> Tj 1 0 0 1 170.88 639.84 Tm <6C6F7320> Tj 1 0 0 1 189.12 639.84 Tm <74FA6E69646F732C20> Tj 1 0 0 1 235.68 640.32 Tm <74616C20> Tj 1 0 0 1 252.48 640.32 Tm <636F6D6F20> Tj 1 0 0 1 286.08 640.32 Tm <736520> Tj 1 0 0 1 302.88 640.32 Tm <7265666C656A6120> Tj 1 0 0 1 339.36 640.32 Tm <656E20> Tj 1 0 0 1 356.64 640.80 Tm <656C20> Tj 1 0 0 1 369.60 640.80 Tm <63756164726F20> Tj 1 0 0 1 410.88 640.80 Tm <4E6F20> Tj 1 0 0 1 428.16 640.80 Tm <312C20> Tj 1 0 0 1 441.12 640.80 Tm <73696E20> Tj 1 0 0 1 460.32 640.80 Tm <656D626172676F20> Tj 1 0 0 1 512.16 641.28 Tm <65737465> Tj 0.48 Tc 1 0 0 1 103.20 625.44 Tm <61706F796F20> Tj 1 0 0 1 141.12 625.92 Tm <6E6F20> Tj 1 0 0 1 158.40 625.92 Tm <736520> Tj 1 0 0 1 175.68 625.92 Tm <686120> Tj 1 0 0 1 193.44 625.92 Tm <6D616E74656EA1646F20> Tj 1 0 0 1 254.88 626.40 Tm <72617AF36E20> Tj 1 0 0 1 288.96 627.36 Tm <706F7220> Tj 1 0 0 1 311.04 626.40 Tm <6C6120> Tj 1 0 0 1 324.00 626.40 Tm <6375616C20> Tj 1 0 0 1 350.88 626.40 Tm <6E6F7320> Tj 1 0 0 1 374.40 626.40 Tm <656E636F6E7472616D6F7320> Tj 1 0 0 1 448.80 626.88 Tm <656E20> Tj 1 0 0 1 467.04 626.88 Tm <756E6120> Tj 1 0 0 1 491.04 628.32 Tm <706F73696369F36E> Tj 0.48 Tc 1 0 0 1 103.20 611.52 Tm <646520> Tj 1 0 0 1 120.00 611.52 Tm <64657376656E74616A6120> Tj 1 0 0 1 182.88 612.00 Tm <656E20> Tj 1 0 0 1 199.68 612.00 Tm <656C20> Tj 1 0 0 1 212.64 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Esta imposibildad nos remite drectamente al fatamento tributario en laexplotacn de Ia industria pesquera, pues para este caso partcular deespecies altamente mgratorias no exste ningn tipo de incentivo que permita,a los industriales pesquems, invertir para la explotacn de dchos recursos.La competenca con pases vecnos es grande debdo principalmente al apoyoque reciben las industrias pesqueras de sus propios gobiernos, en el caso delPer durante el ao 2003 exsti un tratamiento especial de apoyo para laindustria de los tnidos, tal como se refleja en el cuadro No 1, sin embargo esteapoyo no se ha mantendo razn por la cual nos encontramos en una posicinde desventaja en el mbto internacional.La presente iniciativa busca fomentar la pesca ndustrial de las especiesmarnas altamente mgratorias y para ello se ataca al mayor impedimento dedesarrollo de esta industra, los excesivos impuestos con que se gravan a loscombustibles y lubricantes que usan las embarcaciones pesqueras tantonacionales como extranjeras. Certo es que los impuestos a los combustiblesson pagados por igual en otras industrias, sin embargo, estos elementos sonprimordiales en la industria pesquera ya que representa la mayor parte de loscostos de operacin.Es por esta razn que este sector necesta de un impulso econmico paradesarrollar el potencal que posee, ms an cuando se tienen referencias delos desembarques de productos peruanos en costas ecuatorianas debidodirectamente a los costos elevados de los combustibles y lubricantes ennuestro pas. En el Cuadro No 2 se puede corroborar que en comparacin conlos dems pases de la regin el Per en la actualidad es el que presenta unamenor cantdad de desembarques de productos marnos, sn embargo seaorecia en el mismo cuadro como en el ao 2003 se ncrementaron nuestrcsdesembarques debido a la medida de exoneracn tributaria que estaba vigente en ese entonces Cuadro No 2Desembarques de Tnidos en el Ocano Pacfco Orental(En toneladas) P-ars 200't 2002 2003 2004 Prom. 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SociedadNacionaldePsqura.I.2.- EL PROBLEMA DEL COMBUSTIBLEEl problema de los combustbles se ve reflejado en el cuadro No 3 en el cual seadvierte la diferenca de precios que existe de este producto en dversos pasesde Amrica que compten con el Per. En el cuadro se aprecia que existe unadiferenca abismal entre el Drecio de los combustibles en el Per -los mismosque son gravados con impuestos elevadsimos- y los otros pases de la regionque tambn compten por desarrollar su industria pesquera.Si bien se necesita que se promueva la industria pesquera de los tnidos estapromocin tiene que ser temporal ya que una vez que se logre consoldar unaindustria estable no tiene razn seguir con exoneraciones trbutarias, ms ancuando estas meddas de Dromocin a favor de un determinado sector slopueden ser temporales de otro modo se instaurara un rgimen especial paracada sector lo cual sera ncompatble con las poltcas de gobiemo. Otro aspecto importante a tener en consderacn es que en la actualdad elPer cuenta con capacidad instalada para la industrializacin de conservas depescado as como frigorfcos para almacenar grandes cantdades de esterecurso. esta caDacdad instalada ocosa reoresenta ms del 50% del totalde la dustria lo que consttuye una fortaleza que no esta siendo utilizando por carecer de ncentvos que promuevan la extraccin de especies altamentemioratorias. 1.3, COSTO FTSCALComo previamente se ha sealado en diciembre del ao 2003 se extngui unamedida excepcional simlar a la presente que estableca un tratamiento smilara los combustibles y lubricantes para embarcacones de bandera extranjera.Debido a ello es prcticamente nula la explotacn legal de las especiesaltamente mgratorias en el mar peruano ya que las embarcaciones extranjeraspreferen desembarcar sus productos en puertos que les ofrecen mejoresbeneficos econmicos como en el ecuador. endstream endobj 37 0 obj 2179 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 0000168130 00000 n 32 9 0000119808 00000 n 0000119887 00000 n 0000149543 00000 n 0000165476 00000 n 0000165499 00000 n 0000167733 00000 n 0000167755 00000 n 0000167855 00000 n 0000167875 00000 n trailer << /Size 41 /Info 1 0 R /Root 13 0 R /Prev 119480 >> startxref 168217 %%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 30642 >> stream -`4G\~?&૏&Us"2WDgoq>{󺕟"4f=d4aG Gf|x ͌Τ|gAE?qOg٭43C932:`ϑAldddži8[4Ɲ;nѢ/`4B"""""""""""""""#ޙn0DL """"""""""""bDx_V?wp`T3;*";rlIģ%"k^꿿 tG2!ޱ"C#C: њdz#{#A̎F5 q9ff3x@㔈e1Y}axkᶔ= 0.>.4}}"c7Gkz.(EÓrq.@s[Evmh٠ 7/('jz}&i~&˷GHq .ks_nlw\a#f]„ ?Ot= >MӤo׷^x}'bo;~^7Ov)7_Xސuck ]w7׻ u  "}~k9g#/:/3hѻ?"PNG1f;7|Y(/}yw}_i}~{ϫ͠ߟK1go¿Jݥ_ѝi}_^Mҵa/vᅎb8q[JҷLV %ՍXa&_ب튍bدcؽ-kVJ[clWVDZllW?Lka{Mxa4 O'vN2q * L`\CCGlA)I4/vA`e ,2a4&S4A!A#DDDDDDDDDDDG08ai !`DDDD^rȈWƱ\D "# y_X%dufE|B!2!џ˚ rfg;$=s= &N  ͊G 3aa g衞2heY3#yygtGs A4A^8A\C??;4]80A@΂ c0ANNhiiދɻDh1ˇCarp\7epѳ'š54t&;[[[涋n]ךܸe z6yp].$zxO,4AIߦ{Knn}tkhSc&߂ n}m'I鴛unK}7^#1ut_[I>)?k7X?mD1?dQ/}᏿=;_pJ QW~_o\?/ xo_/D5O7POD1q>б_ymȀ'2'_7s/?c ힿ4ߟ^}gal_힛Ouu_KKu&[ߞ9mu?kl0 /aX8|Vq^16) m+ G&Pb}86*lW㊊ئkk{Li1Qb)cئ=bئdc&=4`׸aL: ' vhA3 a " `DD{GikiML- Ah] )`p`D0B!`25Dxa0ADqJDG^")}_4<@AAIf<`)92`#>3q`rA h4 qia8O zȏA);'Aƚi^ӏM>Ӵ\9⋇5qEEۚ~\.ܸaCɎ憋&..roa"&͎\0F6>]v/ai>t76'&5͏_:z=>KK}~oƁҸc_'/KIҽqĸEЅ5/6v 3~:/7'kb?2?1h~p{^jlG o}_2/>}y;.?Z-7U*n=-~}uҴmm?~^kknm{_m}a(a(ai*)+cbWm[ }v[ &J_F~|6=⢽ckid15bcq4Gv {^ڜtƃ.a5Xa`BQDDMh2=״d *A ! hB"B!D .DDDGDG*`0B"""""".""""""#B=IxjTԾZ,% 8f"~[%HjPS[WHz_**qFH>,gx43343kvpc(d-z =0iwHމc[M.:.3^hׂ5ٚ踢ٗm3^h w&=..yk[e ˺ wa r i6B=?{{I5xAr h: &n.n&x׿u]#MWctWHq[KW< WHǡl,u8/|7zy|/PDcJ?y;ս b:$bwyG}y>K~}\%cPO|ϯ[z˅~-]:[ۏҵէFOAwi]m~ڶڶka+[Fzk][]um._[c+ a868888+G9] +56)/=bcc Vݑwjh4#LmV?Dy鑏H}4oLC,th03]t!(pC3؟ aaA' "]0B""""""" GJba++9!"-`TwүjFW3Ȓy b?|q{YWde8 r8( x &M M8A^M4ӷAz--ދw.Et~,w-ߢnp݆.$]$] .ѭnk˶F̻hׂΓta$vv濢AO<.?A4U7CNu~>~K괺1߮'?O>1_Au-8'z?} N#˿b=L/?63EZk}Azo߭a_^sUi{կk߯~kյ׻ 4_kM{macc⢢l~{~+bcmb{_# Ml&S#2N -zpXh2c &w *w &$BB0C"&hDDDDDD"""">vn7J_lt}!CfT2aH~D";/+d7DA5[}~뿍c?$YTK:~c=v{#D~}nn[T[OEDqrn懢ݢw&&ksCEަ5wrnIܸ5 uFοsfl=:7/( ߪAyna.f˼'Ittt'I$z=4O_WvIګ_!:0|-h}G_]G?"h=qlO!]x/o†7Dc`^kNGpnb?^d)/?8lcW{={g_,$z=}~z/?u_G1?kIk_o_Vmu[_KjWZV %0I^Bm&յ+[ vV/?8|{{~o~-v66+*/bحSMPD}mVuHi|0{8Oi&Id 0[`M830BA MaDDDDDDDDDDDEDG4"""""""""""""""rDDDDDG ~?#[hdgcjM}*_U#ӣ>2O#He;4g4fu˳B?3332珖q(EMoM5w 4[[n\91ÿoEph\Qqv5pN2%5k[E0wܻgfktl$]vwٓScw; ꟧m$i:Mnӫtt)>߽>O67ﷺOީ.'zI'_z!n&}>+\1u ~<<_?8&~6 _ڜ _}k.vׯ#1]Džb?5NZ>;g1/71S:7sw^Ec܈_ь?V~tׯ|vE=;[ݵ_om{+_Vm/m[J^Ik_oaj]j°M*+ح*?bQ11bSlWGikj#NګiI & a&Lt -AU8A\C hD0D00 a g aM`"""""""""")"""""""8q%xlSr&/~gO6P2FABC Mtf t]lrno^_q/9/}uI {_1~=cإ1L""#&{^v-d( wHq+Q"2 ]b~d]_HaEĊ_1te;/ġpu/5A#젏칙= ͑C: \ z ^x@ =f3C8 6`$? ńiM<&hC8 ńA5 &zi&_Dtvo]\4\~hl)-[[\91-.!.2kɹ8Ѯ涋rc=l˻ nkˆcFϠpT|BwJNt7OO=6nn:Mko^zzIi=u$~U_?ۮ}V\MWi? -7ǎ.~ /zC8$_6*??kz__c|?fE]#u~aǥv+>D_^Ϭ_ CGYZ^x?{iJJ=>oյ_Vm-}ook__nKU!a5aV5l- ݅a$ v4l,0; 0lll>+*>Q^bحbcb668+bbv*6kM{״mvqdMm8Mt­dɎ t -L) aNf MAB4AZ  QDDDDDDDDDDqt ."#Z"/D^&n2c0ϞxGt#<3q>\G{_M iM>/xމEhCEM޼/Ūth&m'I #?|H/a D|7E̟;~UbZ_kjXjXk}swqE1Ab+ؤ&Ih0ia>\DDDDDDDDDDDDDf\Vn[T(2252aH%#Ǒk_\i#^8>?3L#٫({34ϲC'2$1,d.GR>G8/p"3ь0/`TM#g 3›|gn( ` i  "ư Ӿ-O_zqM5Ai'ziIѭ+ 5&\?ѯ^]\C ,$lɹ8z.q $]]ˆ.5]涋aMnkw hٚ64]8z.-I?_47WTOM֓zN7_OMZOt?||zI8j+x{;ѠK?+⢘+*~SLlq/دݭ[GT[G 21i#4'O +0B!!!gB! 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44 0 obj 16527 endobj 45 0 obj << /Length 46 0 R >> stream El desembarque de especies altamente migratoras en nuestras costas es en laprctca inexistente, porque las embarcacones no se orientan a la explotacinde este recurso, es decir, no pagan actualmente por combustible y lubricantesque no utlizan, consecuentemente, el beneficio para el fisco es gualmentenulo. En efecto, si se hace una inferencia lgica de la realdad de la pesca deproductos altamente migratoros, se obtendra lo siguente:a) Las embarcaciones no cargan combustible y lubricantes en el Per porrepresentar un msto muy elevado en comparacin con otros pases dela regin.b) Lo que recauda el Estado por concepto de combustibles y lubricantes noutilizados es casi nulo.c) En conclusn, un tratamiento especal no afectara al fsco ya que en laactualidad no se recauda Drctimente nada. 2. EFECTOS DE LA VIGENCIA DE LA NORMA EN LA LEGISLACIONNACIONALDe aprobarse la presente inciatva actualizara el tratamento especal queestablec la Ley N." 27746, la msma que tuvo vgencia hasta el 31 dediciembre del 2003, por tanto, se dejara en suspenso la aplcacin del gimentributario general -lmpuesto General a las Ventas (lGV) e lmpuesto Selectvo alConsumo (lSC) - para este caso por un periodo de 3 aos a partir del 10 deenero de 2007. para los casos antes mencionados. El anlisis costo benefcio considera como actores de la problemtica a : ElemDarcacroneg pesqueras ado, La Sociedad, La industria Conservera, las nacionales e intemaconales. pecto al impacto fiscal se debe hacer la precisin de que la nciativa no genera costos para el Estado toda vez que el mismo no ha vendo recaudandoimpuestos por concepto de IGV e ISC pues no existe en la actualidad flotapesquera dedicada totalmente a la extraccin de estos recursos.Respeclo al impacto socal y econmico, de aprobarse la propuesta seestmuara el consumo de pescado elevando el consumo per capta del mismoa niveles recomendados por la Organizacin Mundal de la Salud. De otro ladose reactvarn numemsas fbrcas conserveras y de congelados, queactualmente cuentan con capacdad nstalada no utilizada, lo cual generarempleo para la poblacin con un mnimo costo de nversin. 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