{"id":36045,"date":"2012-01-19T13:46:02","date_gmt":"2012-01-19T15:46:02","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"%e4%bb%8a%e5%b9%b4%e5%88%9d%e3%82%81%e3%81%a6%e3%81%ae%e6%97%a5%e4%bc%af%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e3%81%ab52%e5%90%8d%e3%81%8c%e5%8f%82%e5%8a%a0%e3%81%97%e3%81%a6%e9%96%8b%e5%82%ac","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2012\/01\/19\/%e4%bb%8a%e5%b9%b4%e5%88%9d%e3%82%81%e3%81%a6%e3%81%ae%e6%97%a5%e4%bc%af%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e3%81%ab52%e5%90%8d%e3%81%8c%e5%8f%82%e5%8a%a0%e3%81%97%e3%81%a6%e9%96%8b%e5%82%ac\/","title":{"rendered":"\u4eca\u5e74\u521d\u3081\u3066\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306b52\u540d\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac"},"content":{"rendered":"<p><span style=\"font-size: small;\">\u4eca\u5e74\u521d\u3081\u3066\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u304c\uff12\uff10\uff11\uff12\u5e74\uff11\u6708\uff11\uff19\u65e5\u5348\u5f8c\uff14\u6642\u304b\u3089\uff16\u6642\u307e\u3067\u5546\u5de5\u4f1a\u8b70\u6240\u5927\u4f1a\u8b70\u5ba4\u306b52\u540d\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3001\u53f8\u4f1a\u306f\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577\u304c\u52d9\u3081\u3001\u521d\u3081\u306bKPMG\u793e\u306e\u30bb\u30eb\u30b8\u30aa\u30fb\u30b7\u30e5\u30a4\u30f3\u30b8\u30c3\u30c6\u7a0e\u90e8\u9580\u5171\u55b6\u8005\u304c\u300c\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306b\u95a2\u3059\u308b\u512a\u9047\u7a0e\u5236\u300d\u306b\u3064\u3044\u3066\u3001\u6280\u8853\u9769\u65b0\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u512a\u9047\u7a0e\u306f\uff16\uff10\uff05\u6e1b\u7a0e\u3084\u514d\u7a0e\u306e\u53ef\u80fd\u6027\u3001\u6295\u8cc7\u3057\u305f\u5e74\u306e\uff11\uff10\uff10\uff05\u306e\u6e1b\u4fa1\u511f\u5374\u3001\u6295\u8cc7\u7528\u6a5f\u68b0\u30fb\u88c5\u7f6e\u306b\u5bfe\u3059\u308b\u5de5\u696d\u88fd\u54c1\u7a0e\uff08IPI)\u306e\uff15\uff10\uff05\u6e1b\u7a0e\u3001\uff11\uff11\uff0e\uff11\uff19\uff16\u53f7\/\uff12\uff10\uff10\uff15\u306e\u30a4\u30f3\u30bb\u30f3\u30c1\u30d6\u306e\u5bfe\u8c61\u3001\u5bfe\u8c61\u4f01\u696d\u3068\u3057\u3066\u88fd\u9020\u696d\u3001\u91d1\u878d\u6a5f\u95a2\u3092\u542b\u3080\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u6240\u5f97\u7a0e\uff08IR)\u3001\u7d14\u76ca\u306b\u5bfe\u3059\u308b\u793e\u4f1a\u7d0d\u4ed8\u91d1\uff08CSLL\uff09\u4e26\u3073\u306b\u5de5\u696d\u88fd\u54c1\u7a0e\uff08IPI\uff09\u306b\u5bfe\u3059\u308b\u6e1b\u7a0e\u3001\uff12\uff15\u5e74\u524d\u304b\u3089\u82f1\u56fd\u3001\u30ab\u30ca\u30c0\u3084\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3067\u540c\u69d8\u306e\u512a\u9047\u7a0e\u5236\u3092\u63a1\u7528\u3001KPMG\u306e\u53d6\u7d44\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: small;\">Ernst &amp; Young Terco\u793e\u4f01\u696d\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u90e8\u9580\u306e\u30d5\u30a7\u30ea\u30c3\u30da\u30fb\u30a2\u30ad\u30ce\u30fb\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u304c\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u95a2\u3059\u308b\u91d1\u878d\u53d6\u5f15\u7a0e\uff08IOF\uff09\u300d\u306b\u3064\u3044\u3066\u3001\u9023\u90a6\u653f\u5e9c\u304c\u30ec\u30a2\u30eb\u306e\u70ba\u66ff\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u305f\u3081\u306b\u6628\u5e74\uff17\u6708\u304b\u3089IOF\u7a0e\u3092\u5c0e\u5165\u3001\u6628\u5e74\uff17\u6708\u304b\u3089\u306e\u30ec\u30a2\u30eb\u306e\u70ba\u66ff\u30c1\u30e3\u30fc\u30c8\u3001\u6628\u5e74\uff17\u6708\u304b\u3089\u66ab\u5b9a\u4ee4MP\uff15\uff13\uff19\u53f7\/\uff12\uff10\uff11\uff11\u3068\u3057\u3066\u5fb4\u53ce\u958b\u59cb\u304b\u3089\u6628\u5e74\uff11\uff12\u6708\uff12\uff17\u65e5\u306eMP\uff15\uff16\uff10\u53f7\/\uff12\uff10\uff11\uff11 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Advogados\u793e\u306e\u30b8\u30a7\u30ea\u30fc\u30fb\u30ec\u30f4\u30a7\u30eb\u30b9\u30fb\u30c7\u30fb\u30a2\u30d6\u30ec\u30a6\u5171\u55b6\u8005\u304c\u300c\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08ICMS\uff09\u306b\u95a2\u3059\u308b\u7a0e\u5236\u95d8\u4e89\u300d\u306b\u3064\u3044\u3066\u3001\u30d6\u30e9\u30b8\u30eb\u3067\u306f\u5404\u5dde\u3068\u9023\u90a6\u533a\u3067\u306f\u3001ICMS\u3068\u547c\u3070\u308c\u308b\u5546\u54c1\u6d41\u901a\u3084\u5dde\u9593\u306e\u4ea4\u901a\u3001\u901a\u4fe1\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u7a0e\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u4e00\u7a2e\uff09\u304c\u4e3b\u8981\u306a\u7a0e\u53ce\u3002ICMS\u306e\u7a0e\u5236\u95d8\u4e89\u306e\u8981\u56e0\u3068\u3057\u3066\u5404\u5dde\u306f\u4f01\u696d\u8a98\u81f4\u306e\u305f\u3081\u306b\u9b45\u529b\u7684\u306a\u512a\u9047\u7a0e\u5236\u3092\u56fd\u5bb6\u8ca1\u653f\u653f\u7b56\u5be9\u8b70\u4f1a\uff08CONFAZ\uff09\u306e\u627f\u8a8d\u3092\u5f97\u305a\u306b\u5b9f\u65bd\u3057\u3066\u96c7\u7528\u5275\u51fa\u3092\u56f3\u3063\u3066\u3044\u308b\u306e\u304c\u73fe\u72b6\u3001\u307e\u305f\u73fe\u5728\u3001ICMS\u306b\u5bfe\u3059\u308b\u8b70\u8ad6\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: small;\">PwC\u793e\u306e\u30bb\u30eb\u30b8\u30aa\u30fb\u30c7\u30fb\u30aa\u30ea\u30f4\u30a7\u30a4\u30e9\u30fb\u30d9\u30f3\u30c8\u5171\u55b6\u8005\u304c\u300c\u7a0e\u5236\u306b\u95a2\u3059\u308b\u9023\u90a6\u88c1\u5224\u6240\u3078\u306e\u7279\u5225\u4e0a\u544a\u9078\u5225\u6a5f\u80fd\u306e\u52b9\u679c\u3068\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u30a4\u30f3\u30d1\u30af\u30c8\uff0d\u898f\u7bc4\u901a\u9054PGFN\/CRJ 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Advogados\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u306e\u30eb\u30fc\u30d9\u30f3\u30b9\u30fb\u30d3\u30bc\u30ea\u5f01\u8b77\u58eb\u300c\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS\uff09\u3068\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u7d0d\u4ed8\u91d1\uff08COFINS\uff09\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\uff08\u6295\u5165\u91cf\uff09\u306e\u30b3\u30f3\u30bb\u30d7\u30c8\u3000\u6cd5\u5f8b\u7684\u898b\u5730\u304b\u3089\u306e\u89e3\u91c8\u300d\u306b\u3064\u3044\u3066\u3001PIS\u4e26\u3073\u306bCofins\u7a0e\u5fb4\u53ce\u306e\u7406\u7531\u3068\u76ee\u7684\u3001\u6d88\u8cbb\u8005\u306b\u4f4e\u4fa1\u683c\u3067\u5c4a\u3051\u308b\u305f\u3081\u306bPIS\u4e26\u3073\u306bCofins\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u3092INPUT\u3059\u308b\u30b3\u30f3\u30bb\u30d7\u30c8\u3001\u9023\u90a6\u6700\u9ad8\u88c1\u5224\u6240\u306e\u5224\u4f8b\u3068\u7acb\u5834\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08IFPJ)\u306b\u95a2\u3059\u308b\u5fc5\u8981\u7d4c\u8cbb\u3084\u751f\u7523\u30b3\u30b9\u30c8\u3068\u307f\u306a\u3059\u5224\u4f8b\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><img loading=\"lazy\" title=\"20120119\u6cd5\u5f8b\uff11\" src=\"\/img\/impar\/3\/4\/3425.jpg\" alt=\"\" width=\"600\" height=\"375\" \/><\/p>\n<p>\u5de6\u304b\u3089\u8b1b\u5e2b\u306e<span style=\"font-size: small;\">Pinheiro Neto Advogados\u5f01\u8b77\u58eb\u4e8b\u52d9\u6240\u306e\u30eb\u30fc\u30d9\u30f3\u30b9\u30fb\u30d3\u30bc\u30ea\u5f01\u8b77\u58eb\/\u53f8\u4f1a\u306e<\/span><span style=\"font-size: small;\">\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577\/\u8b1b\u5e2b\u306e<\/span><span style=\"font-size: small;\">PwC\u793e\u306e\u30bb\u30eb\u30b8\u30aa\u30fb\u30c7\u30fb\u30aa\u30ea\u30f4\u30a7\u30a4\u30e9\u30fb\u30d9\u30f3\u30c8\u5171\u55b6\u8005\/<\/span><span style=\"font-size: small;\">TozziniFreire Advogados\u793e\u306e\u30b8\u30a7\u30ea\u30fc\u30fb\u30ec\u30f4\u30a7\u30eb\u30b9\u30fb\u30c7\u30fb\u30a2\u30d6\u30ec\u30a6\u5171\u55b6\u8005\/<\/span><span style=\"font-size: small;\">Ernst &amp; Young Terco\u793e\u4f01\u696d\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u90e8\u9580\u306e\u30d5\u30a7\u30ea\u30c3\u30da\u30fb\u30a2\u30ad\u30ce\u30fb\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\/<\/span><span style=\"font-size: small;\">KPMG\u793e\u306e\u30bb\u30eb\u30b8\u30aa\u30fb\u30b7\u30e5\u30a4\u30f3\u30b8\u30c3\u30c6\u7a0e\u90e8\u9580\u5171\u55b6\u8005<\/span>(Fotos: Rubens Ito \/ CCIJB)<\/p>\n<p><img loading=\"lazy\" title=\"20120119\u6cd5\u5f8b\uff12\" src=\"\/img\/par\/3\/4\/3426.jpg\" alt=\"\" width=\"600\" height=\"400\" \/><\/p>\n<p><span style=\"font-size: small;\">52\u4eba\u306e\u53c2\u52a0\u8005\u306f\u71b1\u5fc3\u306b\u30e1\u30e2\u306a\u3069\u3092\u3068\u3063\u3066\u3044\u305f<\/span><\/p>\n<p><img loading=\"lazy\" title=\"20120119\u6cd5\u5f8b\uff14\" src=\"\/img\/impar\/3\/4\/3427.jpg\" alt=\"\" width=\"600\" height=\"400\" \/><\/p>\n<p><span style=\"font-size: small;\">\u4eca\u5e74\u521d\u3081\u3066\u306e\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u30bb\u30df\u30ca\u30fc\u306e\u69d8\u5b50<\/span><\/p>\n<p><img loading=\"lazy\" title=\"20120119\u6cd5\u5f8b\uff15\" src=\"\/img\/par\/3\/4\/3428.jpg\" alt=\"\" width=\"600\" height=\"400\" \/><\/p>\n<p><span style=\"font-size: small;\">52\u4eba\u304c\u53c2\u52a0\u3057\u305f\u4eca\u5e74\u521d\u3081\u3066\u306e\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u30bb\u30df\u30ca\u30fc\u306e\u69d8\u5b50<\/span><\/p>\n<p> <!-- ocate=350 --> <!-- mid=9640 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&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36045"}],"collection":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/comments?post=36045"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/36045\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=36045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=36045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=36045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}