{"id":37546,"date":"2013-01-23T18:52:10","date_gmt":"2013-01-23T20:52:10","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%ab65%e4%ba%ba%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\/2013\/01\/23\/%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%ab65%e4%ba%ba%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\u306b65\u4eba\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\uff08\u6751\u4e0a \u5ee3\u9ad8\u59d4\u54e1\u9577)\u304c2013\u5e741\u670823\u65e5\u5348\u5f8c4\u6642\u304b\u30896\u6642\u307e\u306765\u4eba\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\u306bDeloitte Touche Tohmatsu\u306e\u30c7\u30b7\u30aa\u30fb\u30ec\u30b3\u30f3\u30d9\u30fc\u30ea\u30fb\u30b8\u30e5\u30cb\u30aa\u30fc\u30eb\u7a0e\u5236\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u90e8\u9580\u8cac\u4efb\u8005\u304c\u300c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff0d\u7d30\u5247\u7b2c1312\u53f7\u306b\u3088\u308b\u5909\u66f4\u70b9\u300d\u306b\u3064\u3044\u3066\u3001\u6628\u5e7412\u670828\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u30d6\u30e9\u30b8\u30eb\u9023\u90a6\u53ce\u7a0e\u5c40\u306b\u3088\u308b\u7d30\u5247\u7b2c1,312\u53f7\u306e\u6ce8\u610f\u3059\u308b\u70b9\u3068\u3057\u3066\u3001\u4e00\u5b9a\u306e\u30eb\u30fc\u30eb\u306e\u3082\u3068\u3067\u884c\u52d5\u3059\u308b\u304b\u304e\u308a\u9055\u6cd5\u306a\u3044\u3057\u9055\u53cd\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u308b\u7bc4\u56f2\u3067\u3042\u308b\u30bb\u30fc\u30d5\u30d0-\u30eb\u30fc\u30eb\u306e\u5909\u66f4\u70b9\u3068\u3057\u3066\u3001\u8f38\u51fa\u58f2\u4e0a\u9ad8\u304c\u5168\u8f38\u51fa\u984d\u306e20%\u672a\u6e80\u3067\u3042\u308a\u3001\u307e\u305f\u904e\u53bb2\u5e74\u9593\u306e\u8f38\u51fa\u7a0e\u524d\u5229\u76ca\u304c\u8f38\u51fa\u58f2\u4e0a\u9ad8\u306e\u6700\u4f4e10%\u3042\u308b\u6642\u306f\u5909\u66f4\u3042\u308a\u3001\u8f38\u51fa\u58f2\u4e0a\u9ad8\u304c\u5168\u58f2\u4e0a\u9ad8\u306e5%\u672a\u6e80\u306f\u5909\u66f4\u306a\u3057\u3001CAP, PVEX, PVV e PVA\u306a\u3069\u306e\u30e1\u30bd\u30c3\u30c9\u306b\u3088\u308b\u8f38\u51fa\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u3001\u5148\u7269\u5e02\u5834\u3067\u53d6\u308a\u5f15\u304d\u3055\u308c\u308b\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u5546\u54c1\u306e\u89e3\u91c8\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: small;\">KPMG\u306e\u30eb\u30fc\u30b7\u30aa\u30fb\u30d0\u30b9\u30c8\u30b9\u7a0e\u5236\u90e8\u9580\u5171\u55b6\u8005\u304c\u300c\u6e2f\u6e7e\u6226\u4e89\u306e\u7d42\u7109\uff0d\u5dde\u9593\u53d6\u5f15ICMS(\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e)\u7a0e\u7387\u4e00\u5f8b4\uff05\u3078\u5909\u66f4\u300d\u306b\u3064\u3044\u3066\u3001\u56fd\u4f1a\u3067\u306e\u6cd5\u4ee4\u5909\u66f4\u306e\u63a8\u79fb\u3001\u56fd\u7523\u985e\u4f3c\u54c1\u304c\u306a\u3044\u5834\u5408\u306eICMS\u7a0e\u306e\u7a0e\u7387\u306f\u5730\u57df\u306b\u3088\u3063\u30667.0%\u307e\u305f\u306f12.0%\u3001\u8f38\u5165\u54c1\u5185\u5bb9\u8a3c\u660e\u30ab\u30fc\u30c9\u8a18\u5165\u7fa9\u52d9\u3001\u56fd\u7523\u54c1\u985e\u4f3c\u54c1\u306e\u306a\u3044\u88fd\u54c1\u30ea\u30b9\u30c8\u3001\u4e00\u5f8b\uff14\uff0e\uff10\uff05\u306eICMS\u7a0e\u306e\u8b70\u8ad6\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: small;\">Gaia, Silva, Gaede &amp; Associados &#8211; Advocacia e Consultoria Jur&iacute;dica\u306e\u30b8\u30e7\u30eb\u30b8\u30fb\u30eb\u30a4\u30b9\u30fb\u30c7\u30fb\u30d6\u30ea\u30c3\u30c8\u30fb\u30b8\u30e5\u30cb\u30aa\u30fc\u30eb\u30fb\u30b7\u30cb\u30a2\u5f01\u8b77\u58eb\u304c\u300c\u30b5\u30f3\u30d1\u30a6\u30ed\u5dde\u306b\u304a\u3051\u308bICMS\u8ca0\u50b5\u306e\u7279\u8d66\u3068\u5206\u5272\u7d0d\u5165\u306b\u3064\u3044\u3066\u3000\u6700\u8fd1\u306e\u5909\u66f4\u70b9\u300d\u306b\u3064\u3044\u3066\u3001ICMS\u7a0e\u306e\u514d\u9664\u4e26\u3073\u306b\u5206\u5272\u6255\u3044\u3001\u91d1\u5229\u8a08\u7b97\u3001\u7f70\u91d1\u3001\u4e00\u62ec\u6255\u3044\u306b\u3088\u308b\u6069\u5178\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: small;\">Pinheiro Neto Advogados\u306e\u30b8\u30a8\u30b4\u30fb\u30d5\u30a3\u30ea\u30c3\u30da\u30fb\u30ab\u30bb\u30d3\u5f01\u8b77\u58eb\u304c\u300c\u9023\u90a6\u7a0e\u306e\u76f8\u6bba\uff0d\u5224\u4f8b\u306b\u7167\u3089\u3057\u305f\u6ce8\u610f\u70b9\u300d\u306b\u3064\u3044\u3066\u3001\u56fd\u5eab\u5e81\u3068\u793e\u4f1a\u4fdd\u969c\u9662\uff08INSS\uff09\u304c\u7d71\u5408\u3057\u305f\u30b9\u30fc\u30d1\u30fc\u56fd\u5eab\u5e81\u306b\u306a\u308b\u524d\u5f8c\u306ePIS\/COFINS\/IRPJ\/CSLL\/IPI\u7a0e\u306e\u76f8\u6bba\u3001\u7f70\u91d1\u3001\u7279\u306b\u6ce8\u610f\u3092\u8981\u3059\u308b\u4f01\u696d\u306e\u53ce\u76ca\u3084\u7d14\u76ca\u306eIRPJ\/CSLL\u7a0e\u306e\u76f8\u6bba\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/p>\n<p> Trench, Rossi e Watanabe Advogados\u306e\u30d6\u30eb\u30ce\u30fb\u30de\u30a8\u30c0\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30b0\u30eb\u30fc\u30d7\u5171\u55b6\u8005\u304c\u300c\u6cd5\u68486.826\/2010\u53f7\u306b\u3088\u308b\u53cd\u6c5a\u8077\u6cd5\u6848\u306e\u4e3b\u306a\u70b9\u300d\u306b\u3064\u3044\u3066\u3001\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff08OECD\uff09\u5354\u5b9a\u3001\u6cd5\u4eba\u3084\u8ca1\u56e3\u306b\u95a2\u3059\u308b\u30a2\u30f3\u30c1\u6c5a\u8077\u6cd5\u6848\u3001\u58f2\u4e0a\u306e0.1\u304b\u308920%\u306e\u7f70\u91d1\u3001\u5211\u671f\u3001\u6cd5\u68486.826\/2010\u53f7\u306e\u6ce8\u610f\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><img loading=\"lazy\" title=\"20130123\u6cd5\u5f8b3\" src=\"\/img\/impar\/4\/3\/4355.jpg\" alt=\"\" width=\"600\" height=\"400\" \/><\/p>\n<p>\u4f1a\u5834\u4e00\u676f\u306e65\u4eba\u304c\u53c2\u52a0\u3057\u305f\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a<\/p>\n<p><img loading=\"lazy\" title=\"20130123houritsu1\" src=\"\/img\/impar\/4\/3\/4353.jpg\" alt=\"\" width=\"600\" height=\"404\" \/><\/p>\n<p><span style=\"font-size: small;\">\u5de6\u7aef\u306f\u53f8\u4f1a\u306e<\/span><span style=\"font-size: small;\">\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577\u3068\u8b1b\u6f14\u8005\u9054<\/span><\/p>\n<p><img loading=\"lazy\" title=\"20130123\u6cd5\u5f8b2\" src=\"\/img\/par\/4\/3\/4354.jpg\" alt=\"\" width=\"600\" height=\"400\" \/><\/p>\n<p>65\u4eba\u304c\u53c2\u52a0\u3057\u305f\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000(Foto: Rubens Ito \/ CCIJB)<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p> <!-- ocate=350 --> <!-- mid=11175 --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4eca\u5e74\u521d\u3081\u3066\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\uff08\u6751\u4e0a \u5ee3\u9ad8\u59d4\u54e1\u9577)\u304c2013\u5e741\u670823\u65e5\u5348\u5f8c4\u6642\u304b\u30896\u6642\u307e\u306765\u4eba\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\u306bDeloitte Touche Tohmatsu\u306e\u30c7\u30b7\u30aa\u30fb\u30ec\u30b3\u30f3\u30d9\u30fc &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\/37546"}],"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=37546"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/37546\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=37546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=37546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=37546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}