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  <titleInfo>
    <title>Planificación y gestión tributaria en las Pymes PGT</title>
    <subTitle>seminario</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>González Labarca, Sergio Roberto</namePart>
    <namePart type="date">prof. guía</namePart>
  </name>
  <name type="personal">
    <namePart>Alarcón Olmos, Gladys</namePart>
  </name>
  <name type="personal">
    <namePart>Ayala Bravo, Gladys</namePart>
  </name>
  <name type="personal">
    <namePart>Courtín León, Gustavo</namePart>
  </name>
  <name type="personal">
    <namePart>Figueroa Jorquera, Carlos</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Santiago</placeTerm>
    </place>
    <publisher>UTEM, Escuela de Contadores Auditores</publisher>
    <dateIssued>2002</dateIssued>
    <issuance/>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <extent>172 h.</extent>
  </physicalDescription>
  <tableOfContents>1. Crédito por gastos de capacitación; 2. Crédito por compras de activos fijos; 3. Exportadores.</tableOfContents>
  <note>Seminario de titulación (Contador Auditor) -- Universidad Tecnológica Metropolitana, 2002</note>
  <subject authority="lcsh">
    <topic>PEQUEÑA Y MEDIANA EMPRESA (PYME)</topic>
    <topic>ASPECTOS FINANCIEROS</topic>
    <geographic>CHILE</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>FRANQUICIAS</topic>
    <topic>COMERCIO MINORISTA</topic>
    <geographic>CHILE</geographic>
  </subject>
  <classification authority="">SUTEM P712p 2002</classification>
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    <recordCreationDate encoding="marc">010810</recordCreationDate>
    <recordChangeDate encoding="iso8601">20241217155012.0</recordChangeDate>
    <recordIdentifier source="UTEM">18462</recordIdentifier>
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