tag:blogger.com,1999:blog-68478271510251211112024-03-14T00:50:02.890-07:00Blog da Procontábil"Soluções de Valor, Segurança e Credibilidade"Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.comBlogger253125tag:blogger.com,1999:blog-6847827151025121111.post-92080097095772077432013-10-11T04:43:00.002-07:002013-10-11T04:43:52.853-07:00Lei 12.865/2013 estabelece novo prazo de opção ao parcelamento da Lei 11.941/2009<!--[if gte mso 9]><xml>
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<a href="http://4.bp.blogspot.com/-wU7rGMMOAak/Ulfka66vWRI/AAAAAAAABLY/LDSQU3_d-ro/s1600/receita+federal.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="150" src="http://4.bp.blogspot.com/-wU7rGMMOAak/Ulfka66vWRI/AAAAAAAABLY/LDSQU3_d-ro/s200/receita+federal.jpg" width="200" /></a></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Foi
publicada no Diário Oficial de hoje, 10-10, a Lei 12.865/2013, que reabre até
31-12-2013, o prazo para opção pelo pagamento à vista ou parcelamento, com
redução de multas e juros, de débitos administrados pela Secretaria da Receita
Federal do Brasil, inclusive de contribuições sociais previdenciárias, e para
com a Procuradoria-Geral da Fazenda Nacional, vencidos até 30-11-2008, na forma
da Lei 11.941/2009.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Também
foi reaberto, até 31-12-2013, o prazo para opção pelo pagamento à vista ou
parcelamento, com redução de multas e juros, de débitos administrados pelas
autarquias e fundações públicas federais e os débitos de qualquer natureza,
tributários ou não tributários, com a Procuradoria-Geral Federal, na forma da
Lei 12.249/2010.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
referida Lei, entre outras disposições, também estabelece:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Outros
Parcelamentos</span></b></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Foram
criados os seguintes parcelamentos:</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">–
em até 60 prestações, de débitos do PIS e da Cofins apurados por instituições
financeiras e seguradoras, vencidos até 31-12-2012, ou pagamento à vista, em
qualquer dos casos com redução de multas e juros, devendo o pedido ser efetuado
até 29-11-2013. Nessas condições e prazos, também poderão ser pagos ou
parcelados pelas pessoas jurídicas, os débitos objeto de discussão judicial
relativos à exclusão do ICMS da base de cálculo do PIS e da Cofins.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">–
em até 120 prestações, de débitos relativos ao IRPJ e à CSLL decorrentes dos
lucros auferidos por controlada ou coligada no exterior, referentes à aplicação
do artigo 74 da Medida Provisória 2.158-35/2001, ou pagamento à vista, em
qualquer dos casos com redução de multas e juros, devendo o pedido ser efetuado
até 29-11-2013.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Desonerações
de PIS e Cofins</span></b></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">–
redução a zero do PIS e da Cofins sobre a subvenção extraordinária aos
produtores fornecedores independentes de cana-de-açúcar afetados por condições
climáticas adversas na Região Nordeste;</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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suspensão da incidência do PIS e da Cofins sobre a receita decorrente da venda
de soja classificada na posição 12.01 e dos produtos classificados nos códigos
1208.10.00 e 2304.00 da Tabela de Incidência do Imposto sobre Produtos
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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Lei 12.865 também estabelece o critério para cálculo do crédito presumido de
PIS e Cofins, devidos em cada período de apuração, decorrente da venda no
mercado interno ou da exportação dos produtos classificados nos códigos
1208.10.00, 15.07, 1517.10.00, 2304.00, 2309.10.00 e 3826.00.00 e de lecitina
de soja classificada no código 2923.20.00, todos da Tipi.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">PIS-Importação
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">De
acordo com alteração do artigo 7º da Lei 10.865/2004, a base de cálculo do
PIS-Importação e da Cofins-Importação, incidentes na entrada de bens
estrangeiros no território nacional, será apenas o valor aduaneiro.</span></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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Lei 12.865 alterou as normas aplicáveis às Zonas de Processamento de Exportação
(ZPE), ampliando, de 24, para 48 meses, contados da data de publicação do ato
de criação da ZPE, o prazo para a administradora iniciar, efetivamente, as
obras de implantação.</span></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Foi
permitida, até 31-12-2018, a exclusão do lucro líquido, para a apuração do
lucro real e da base de cálculo da CSLL, da diferença das taxas anuais de
depreciação fixadas pela Receita Federal e o valor das taxas fixadas pela
legislação específica aplicável aos bens novos, adquiridos ou construídos por
empresas concessionárias, permissionárias e autorizadas de geração de energia
elétrica, destinados a empreendimentos cuja concessão, permissão ou autorização
tenha sido outorgada até aquela data.</span></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-29431459201581282492013-10-07T13:12:00.000-07:002013-10-07T13:12:02.956-07:00OPTANTES DO SIMPLES DEVEM FAZER A AUTO-REGULARIZAÇÃO<!--[if gte mso 9]><xml>
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<a href="http://2.bp.blogspot.com/-ljf15Msm4so/UlMVE2Mj-CI/AAAAAAAABK4/OxHboeXTN4w/s1600/Fiscaliza%C3%A7%C3%A3o.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="143" src="http://2.bp.blogspot.com/-ljf15Msm4so/UlMVE2Mj-CI/AAAAAAAABK4/OxHboeXTN4w/s200/Fiscaliza%C3%A7%C3%A3o.jpg" width="200" /></a></div>
<br />
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Há
muito viemos alertando nossos Clientes, que o Governo vem efetuando
investimentos significativos na obtenção de informações econômicas e
financeiras visando inibir a sonegação. O Brasil hoje dispõe de um dos melhores
sistemas de cruzamento de informações fiscais do mundo. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Atualmente,
mais de 90% das empresas formalizadas no Brasil, são optantes pelo Simples
Nacional, e o objetivo da Receita Federal neste programa é justamente levantar
a sonegação existente nestas empresas.<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Nosso
trabalho constante tem sido orientar periodicamente, através dos balancetes
mensais, os nossos clientes quanto a correta emissão dos documentos fiscais por
ocasião das operações comerciais, mantendo a transparência que traz
tranquilidade quanto às ações do Fisco.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://3.bp.blogspot.com/-hiUmeX-A0pA/UlMVEbjRUII/AAAAAAAABKw/t6_9SxRMOns/s1600/marca_Simples.png" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="63" src="http://3.bp.blogspot.com/-hiUmeX-A0pA/UlMVEbjRUII/AAAAAAAABKw/t6_9SxRMOns/s200/marca_Simples.png" width="200" /></a><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
Programa Alerta Simples Nacional que está no Portal do Simples Nacional emitirá
um alerta da fiscalização, informando a existência de inconsistências entre os
dados declarados ao Fisco e aqueles obtidos ou coletados pela Receita Federal
do Brasil e/ou Secretarias Estaduais, Municipais ou do Distrito Federal. O
Alerta possibilita ao contribuinte a oportunidade de auto-regularização para
que corrijam erros de preenchimento nas declarações e na apuração de tributos,
antes do início de procedimento formal de fiscalização.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
Alerta Simples Nacional é semelhante ao utilizado na Malha Fina da Pessoa
Física. A partir de uma parametrização dos sistemas, pelo cruzamento de dados,
são levantados indícios de irregularidades entre os valores declarados e
recolhidos, e o efetivamente devido (faturado). O cruzamento nesta primeira
etapa está sendo realizado principalmente com a DECRED- Declaração apresentada
pelas administradoras de cartões de crédito e das vendas efetuadas ao Governo Federal,
cujos dados foram obtidos via Sistema Integrado de Administração Financeira do
Governo Federal (Siafi).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Com a informação do valor repassado pelas
administradoras de cartões, e das vendas ao Governo, fica fácil para a Receita
Federal, estimar o faturamento da empresa.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://4.bp.blogspot.com/-tsabKwJVNaI/UlMVGz5DM9I/AAAAAAAABLE/Rp_lwLDq-4s/s1600/6836152b5f8a52b652e4b7e2375ce7650.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="http://4.bp.blogspot.com/-tsabKwJVNaI/UlMVGz5DM9I/AAAAAAAABLE/Rp_lwLDq-4s/s1600/6836152b5f8a52b652e4b7e2375ce7650.jpg" /></a><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Ao
fazer a auto-regularização, o Contribuinte deverá retificar a declaração do
Simples Nacional e recolher a diferença apurada pela Receita, antes de iniciado
o processo de fiscalização que terá uma multa bem maior, variando de 75% a 225%
do valor do imposto apurado. Além do pagamento da multa, o contribuinte fica
sujeito às punições previstas na legislação (exemplo: exclusão do Simples por
um período de 5 anos).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Nesta
primeira fase, o Alerta Simples Nacional irá se referir a indícios de omissão
de receitas no exercício de 2010.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Segundo
as informações do SIAFI e DECRED, as empresas optantes pelo Simples Nacional
receberam o valor de R$ 10.152.224.858,94 no decorrer de 2010, porém, pelas
DASN- Declarações do Simples Nacional, o faturamento destas empresas foi de R$
4.619.726.568,79, ou seja, há uma diferença não declarada de aproximadamente 6
bilhões de reais que o Fisco irá buscar. Este expressivo valor é somente do ano
de 2010, e no entendimento dos Órgãos de Arrecadação é produto de sonegação
fiscal.<span style="mso-spacerun: yes;"> </span>Nesta etapa 29 mil empresas
optantes pelo Simples Nacional receberão o alerta.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
resultado do cruzamento das informações com os valores declarados ficará
disponível no Portal do Simples Nacional por prazo não inferior ao necessário
para que o contribuinte tenha a oportunidade de verificar a existência dos
indícios em pelo menos duas oportunidades, visto que mensalmente os optantes
ingressam no Portal para emissão do DASN.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Os
procedimentos de fiscalização terão início a partir do dia 1º de dezembro de
2013.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Essa
iniciativa proporciona aos contribuintes se auto-regularizarem, evitando-se
milhares de autuações.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Informações
no site da Receita Federal do Brasil</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-20644157687643281052013-09-18T11:24:00.001-07:002013-09-18T11:24:15.990-07:00Receita obriga empresas a preparar dois balanços<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-pukgXTUw7e0/UjnvoH7K9iI/AAAAAAAABKc/XWRV81ymlTw/s1600/logo_sped.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="160" src="http://3.bp.blogspot.com/-pukgXTUw7e0/UjnvoH7K9iI/AAAAAAAABKc/XWRV81ymlTw/s200/logo_sped.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Por Laura Ignacio e Fernando
Torres | De São Paulo e de Nova York</span></i></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Em
decisão surpreendente, a Receita Federal decidiu ressuscitar o padrão contábil
brasileiro antigo, vigente até o fim de 2007. A Instrução Normativa nº 1.397,
publicada ontem, poderá trazer grandes complicações para as empresas que já
aplicavam as normas contábeis internacionais (IFRS), publicadas em 2008, em
seus cálculos fiscais.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Como
não havia uma orientação clara da Receita nem na lei, companhias passaram a
usar as regras que lhes fossem mais vantajosas. Agora, o Fisco determinou que
se apliquem os critérios contábeis anteriores em várias situações. Com isso, em
alguns casos, as companhias poderão ser autuadas por terem pago menos impostos
desde 2008, ao aplicar a IFRS. De acordo com advogados tributaristas, algumas
delas estudam a possibilidade de entrar com ações preventivas na Justiça para
evitar uma possível autuação.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
Receita Federal optou pelo caminho mais fácil - para ela - e decidiu obrigar as
empresas a manter duas contabilidades separadas: uma para os acionistas e
outros interessados, seguindo o IFRS, e outra para fins tributários, pelo
modelo contábil vigente até a edição da Lei 11.628, de 2007. As empresas terão
de apresentar a Escrituração Contábil Fiscal, uma demonstração financeira
completa, com direito a balanço patrimonial, conta de resultados e mutação do
patrimônio líquido. Tudo duplicado.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Na
Instrução, o Fisco deixa claro que só será isenta a distribuição de dividendos
feita com base no "lucro fiscal", apurado conforme legislação vigente
até 2007, e não o lucro apurado no IFRS, como alguns vinham distribuindo desde
2008.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
Receita também diz que a dedutibilidade do juro sobre capital próprio (uma
forma de pagamento aos acionistas) será calculada pela incidência da Taxa de
Juros de Longo Prazo (TJLP) sobre o "patrimônio líquido fiscal" e não
sobre o patrimônio societário ajustado pela conta de "ajustes de avaliação
patrimonial", presente apenas no IFRS.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Há
empresas que já procuraram escritórios de advocacia porque passarão a ser mais
tributadas. Para o advogado Diego Aubin Miguita, a Instrução, no que se refere
ao reconhecimento da despesa de juros sobre capital próprio ou dividendos, não
tem base legal e contraria o Código Tributário.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Uso de normas internacionais
pode gerar autuações fiscais</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Por Laura Ignacio | De São
Paulo</span></i></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Uma
norma publicada ontem pela Receita Federal poderá trazer uma série de complicações
e mesmo autuações para empresas que usaram as normas contábeis internacionais
(IFRS) para o cálculo de impostos. Como não há lei e não existia orientação
clara do Fisco sobre o assunto, as empresas passaram a aplicar as normas
contábeis para situações que pudessem resultar em economia fiscal. Com a nova
orientação, a Receita passa a vedar o uso do IFRS, em vigor desde 2008, para o
cálculo de dividendos e juros sobre o capital próprio, por exemplo. Segundo
advogados, algumas empresas já estudam entrar na Justiça para evitar possíveis
autuações da Receita.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Os
detalhes sobre o tema estão na Instrução Normativa nº 1.397. A orientação sai
quatro anos e três meses após a criação do Regime Tributário de Transição
(RTT), instituído em 2009, justamente para neutralizar prováveis impactos
fiscais em razão da adoção pelo Brasil das normas internacionais.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
instrução deixa claro que as empresas devem considerar os critérios anteriores
à vigência do IFRS para que não tenham os dividendos, recebidos de outras companhias,
tributados. Nesse caso, a Receita definiu que a exclusão de tais receitas deve
se basear nos métodos e critérios contábeis vigentes em 31 de dezembro de 2007,
antes do RTT. O mesmo procedimento deverá ser aplicado à tributação dos juros
sobre capital próprio.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">"Há
empresas que usavam os novos critérios contábeis, por receio de serem autuadas,
e acabaram pagando mais impostos do que deviam", diz Luciano Nutti, da
Athros ASPR Auditoria e Consultoria.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Por
outro lado, há companhias que já procuram escritórios de advocacia porque
passarão a ser mais tributadas com a nova orientação da Receita. Para Diego
Aubin Miguita, do escritório Vaz, Barreto, Shingaki & Oioli Advogados,
sobre o reconhecimento da despesa de juros sobre capital próprio ou dividendos,
a nova IN não teria base legal e violaria o princípio da legalidade, além de
contraria o Código Tributário Nacional (CTN). "Há clientes estudando
ingressar com medida judicial para que possam pagar ou creditar esses valores
com base no patrimônio líquido e lucro contábil apurados de acordo com os novos
métodos e critérios contábeis", afirma Miguita.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Em
relação aos juros sobre o capital próprio, o advogado Edison Fernandes, do
Fernandes Figueiredo Advogados, diz que o Fisco deixa claro que aplicará a todos
os contribuintes o que havia decidido por meio da Solução de Consulta nº 106: o
patrimônio líquido a ser utilizado para o cálculo da dedutibilidade é o apurado
com base na "contabilidade fiscal". "Entretanto, isso contraria
o texto da Lei nº 11.941 [que institui o RTT], que manda excluir a conta de
Ajuste de Avaliação Patrimonial (AAP), o que só existe no IFRS", afirma.
Segundo ele, nesse sentido, a IN passa a ser a base normativa para a
fiscalização e autuação dos valores pagos a título de juros sobre capital
próprio desde 2008.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Quanto
aos dividendos, a instrução incorpora a decisão do Parecer da
Procuradoria-Geral da Fazenda Nacional (PGFN) nº 202, deste ano. Com isso, os
dividendos poderão ser tributados, desde que superiores ao lucro fiscal obtido
com a aplicação do RTT. "O beneficiário pessoa física será tributado pela
tabela progressiva. O beneficiário pessoa jurídica pela inclusão na base de
cálculo de IRPJ e CSLL. O beneficiário estrangeiro pelo IR na Fonte de 15%, e o
beneficiário em paraíso fiscal pelo IR na Fonte de 25%", diz Fernandes.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Dessa
maneira, haveria base para fiscalização e autuação dos valores pagos a título
de dividendos desde 2008. "As empresas devem se preparar, inclusive
pensando em medidas judiciais. Agora os auditores fiscais estão com fundamento
normativo para lavrar auto de infração sobre a diferença de dividendos",
afirma Fernandes.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
Receita Federal, por meio de nota, afirma que o RTT determina que para fins
tributários devem ser considerados os critérios contábeis de 2007 e essa
diferença faz com que existam duas contabilidades: uma societária, com os novos
critérios contábeis, e outra para fins fiscais, com os critérios de 2007.
"Essa diferença tem provocado dúvidas na aplicação do RTT. A IN 1.397 visa
esclarecer essas dúvidas", diz na nota.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Apesar
da IN não tratar de ágio, sinaliza mudanças na interpretação do Fisco sobre o
seu valor. Obtido nas operações de reestruturação societária das empresas, o
ágio é o valor pago pela rentabilidade futura da companhia adquirida usado
pelas empresas para abater do IR e CSLL a pagar.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Segundo
Fernandes, ao estabelecer que a empresa deve considerar o patrimônio líquido da
investida, sem a aplicação do IFRS [normas contábeis internacionais] na
avaliação do investimento, a IN causa impacto no valor reconhecido como ágio.
"O impacto fiscal depende de cada caso. Pode ser para mais ou para menos",
diz.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
que também pode afetar as reestruturações societárias é o fato de a nova norma
deixar expresso que o RTT abrange a empresa investida - controlada ou coligada
-, no Brasil ou no exterior. "Assim, se a empresa investida estiver fora
do país, o RTT será aplicado a ela somente para fins tributários. Isso terá
impacto na tributação quando o lucro gerado no exterior for registrado no
balanço da empresa investidora no Brasil", afirma o advogado. Sobre esse
valor, também deverão ser aplicados os critérios de 2007 para fins fiscais.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Há
dúvidas entre especialistas se a Receita entenderá que as determinações
referentes a dividendos e juros sobre o capital próprio vão valer a partir de
2014, ou se incluem também o período de 2008 a 2013, o que pode abrir espaço para
questionamentos legais. "Se for daqui para frente será uma evolução,
porque resolverá uma dúvida das empresas. Caso contrário, será um
retrocesso", diz o professor de contabilidade Eliseu Martins, da FEA-USP.
(Colaborou Fernando Torres)</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Valor Econômico</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-62625825899028761762013-05-29T05:41:00.002-07:002013-05-29T05:41:41.325-07:00TRANSPARÊNCIA FISCAL – IMPOSTO NA NOTA<!--[if gte mso 9]><xml>
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<a href="http://2.bp.blogspot.com/-74p9bOZGc6o/UaX3eR8Qr3I/AAAAAAAABJI/9dZK_HmZoIw/s1600/banner6.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="108" src="http://2.bp.blogspot.com/-74p9bOZGc6o/UaX3eR8Qr3I/AAAAAAAABJI/9dZK_HmZoIw/s200/banner6.jpg" width="200" /></a></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
partir de 10 de junho de 2013, em toda venda de mercadorias e serviços, deverá
constar nos documentos fiscais ou equivalentes emitidos, a informação do valor
aproximado correspondente à totalidade dos tributos federais, estaduais e
municipais, cuja incidência influencia na formação dos respectivos preços de
venda. Essa exigência é decorrência de uma alteração introduzida no Código de
Defesa do Consumidor (Lei 8.078/1990), pela Lei 12.741/2012.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
fiscalização e aplicação da multa pelo não cumprimento dessa nova obrigação
será feita pelos Órgãos de Defesa do Consumidor.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
medida tem seu lado positivo, pois, o comprador terá uma visão mais clara do
quanto paga de tributos na aquisição de cada mercadoria ou serviço e isso
possibilita exigir com maior propriedade seus direitos. Mas, há também o lado
negativo, pois, com a complexidade do sistema tributário brasileiro, haverá
dificuldade para as empresas fornecerem essas informações, principalmente as
que não possuem um software (programa de computador) de gestão que englobe a
tributação de cada produto.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Diferente
de outros países nos quais também são detalhados os valores pagos com tributos,
o sistema tributário brasileiro é bastante complicado e cada produto tem suas
particularidades, o que faz com que a adaptação não seja tão simples.</span></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Uma
alternativa para as empresas é que em vez de divulgar a informação nos
documentos fiscais, poderá disponibilizar a consulta em painel afixado em local
visível, ou ainda por qualquer outro meio eletrônico ou impresso, de forma a
demonstrar o valor ou percentual dos tributos incidentes sobre todas as
mercadorias ou serviços.</span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Os
tributos que deverão ser informados no documento fiscal são os seguintes:</span></div>
<br />
<ul>
<li><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">ICMS (Imp.s/Operações relativas a Circulação
de Mercadorias e s/ Prestações de Serviços e Comum);</span></li>
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<li><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">IPI (Imposto sobre Produtos Industrializados);</span></li>
<li><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">IOF (Imposto s/Operações de Crédito, Câmbio,
Seguro ou relativas a Títulos ou Valores Mobiliários);</span></li>
<li><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">PIS/PASEP (Programa de Integração Social);</span></li>
<li><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">COFINS (Contribuição para o Financiamento da
Seguridade Social);</span></li>
<li><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">CIDE (Contribuição incidente sobre a
importação e a comercialização de petróleo e seus derivados, gás natural e seus
derivados e álcool etílico combustível).</span></li>
<li><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Contribuição previdenciária dos empregados e
empregadores, sempre que o pagamento do pessoal constituir item de custo direto
do produto ou serviço.</span></li>
</ul>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Serão
informados também, os valores referentes ao imposto de importação, PIS/Pasep
Importação e Cofins/Importação, na hipótese de produtos cujos insumos ou
componentes sejam oriundos de operações de comércio exterior e representem
percentual superior a 20% (vinte por cento) do preço de venda. A informação
sobre a carga tributária de mercadorias, pode ser obtida através de pesquisa
feita no endereço eletrônico: <a href="http://www.blogger.com/lupanoimposto.com.br">lupanoimposto.com.br</a></span></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-22309520873746689162013-01-11T03:16:00.001-08:002013-01-11T03:16:47.793-08:00Teto da aposentadoria vai a R$ 4.157,05<!--[if gte mso 9]><xml>
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<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-RE4glW_iD1I/UO_0lFVjkSI/AAAAAAAABII/SGogUWwr-_E/s1600/aposentados_terror.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="160" src="http://2.bp.blogspot.com/-RE4glW_iD1I/UO_0lFVjkSI/AAAAAAAABII/SGogUWwr-_E/s200/aposentados_terror.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;"></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;"></span><span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Aposentados reclamam da correção de 6,15% no
valor do benefício, abaixo do aumento de 9% dado pelo governo ao salário
mínimo.</span>
</b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Vânia Cristino</span></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">A Previdência Social reajustou em 6,15% as
aposentadorias e as pensões acima do salário mínimo. Com a correção, válida
desde 1º de janeiro, o teto de benefícios pago pelo Instituto Nacional do
Seguro Social (INSS) passa de R$ 3.916,20 para R$ 4.157,05. A portaria conjunta
dos ministérios da Fazenda e do Planejamento com os novos valores foi publicada
ontem no Diário Oficial da União.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Segundo a Previdência Social, 9,2 milhões de
segurados recebem mais do que o piso salarial do país. O aumento para esse
contingente vai custar R$ 9,1 bilhões em 2013. Já o reajuste de 9% no salário
mínimo, que passou de R$ 622 para R$ 678, também em 1º de janeiro, terá um
impacto líquido nas contas do INSS de R$ 10,7 bilhões no ano.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">A correção de 6,15%, que corresponde ao Índice
Nacional de Preços ao Consumidor (INPC) acumulado nos últimos 12 meses, não
agradou aos aposentados. “O INPC não serve para nós porque não repõe o nosso
poder de compra”, declarou o presidente do Sindicato dos Aposentados da Força
Sindical, João Batista Inocentini.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">De acordo com ele, a luta dos inativos é para
que a União tenha como base de reajuste um índice que, de fato, reflita os
gastos dos idosos, sobretudo em relação às despesas com a saúde e medicamentos.
“Ao utilizar o INPC, o governo não cumpre a determinação de garantir o poder de
compra dos aposentados prevista na Constituição. Eu mesmo, quando me aposentei,
no ano 2000, comprava com o dinheiro do benefício 100kg de carne. Hoje, só
compro 60kg”, disse.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Inocentini reclama que falta diálogo da equipe
da presidente Dilma Rousseff com a categoria. Por isso, argumenta ele, a última
vez que os aposentados conseguiram um aumento maior que o INPC foi em 2010.
Naquele ano, o governo sofreu uma derrota no Congresso Nacional e teve de
engolir uma correção de 7,7%, em vez dos 6,14% propostos, para quem ganhava
acima do mínimo.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Contribuição</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Além dos novos valores do piso e do teto da
Previdência Social, foram atualizadas as faixas salariais sobre as quais
incidem a contribuição dos trabalhadores empregados, domésticos e avulsos para
o INSS. As alíquotas são de 8% para aqueles que ganham até R$ 1.247,11, de 9%
para quem recebe entre R$ 1.247,12 e R$ 2.078,52 e de 11% para os salários que
variam de R$ 2.078,53 a R$ 4.157,05. Essas taxas — relativas aos salários depositados
em janeiro — deverão ser recolhidas apenas em fevereiro.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">As aposentadorias e as pensões diferenciadas,
pagas por lei específica, também tiveram aumento. O novo valor mínimo dos
benefícios dos aeronautas e dos pagos às vítimas da síndrome da talidomida será
de R$ 678. O mesmo piso vale para os auxílios da Lei Orgânica da Assistência
Social (Loas) para idosos e pessoas com deficiência, para a renda mensal
vitalícia e para as pensões especiais pagas aos dependentes das vítimas de
hemodiálise da cidade de Caruaru (PE).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">O amparo dos seringueiros e de seus
dependentes, com base na Lei nº 7.986/1989, será de R$ 1.356. A cota do
salário-família passa a ser de R$ R$ 33,14 para o segurado com remuneração
mensal não superior a R$ 646,24 e de R$ 23,35 para aquele com renda superior a
R$ 646,24 e igual ou inferior a R$ 971,33.</span></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-48140407597920571192013-01-11T03:12:00.001-08:002013-01-11T03:12:22.132-08:00Defasagem da tabela do Imposto de Renda já chega a 66,28%<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/--YPk29wOLAE/UO_zOYfP7zI/AAAAAAAABHM/hPN9aoOq5no/s1600/charge-ir.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="http://3.bp.blogspot.com/--YPk29wOLAE/UO_zOYfP7zI/AAAAAAAABHM/hPN9aoOq5no/s200/charge-ir.jpg" width="175" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Com a recuperação das perdas, o limite de
isenção subiria acima de R$ 2,5 mil, beneficiando mais trabalhadores</span></b></span></div>
<span style="color: #660000;"><b>
</b></span><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Mayara Bacelar</span></b></span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Desde o dia 1 de janeiro deste ano, os
vencimentos dos contribuintes pessoa física no Brasil estão sendo tributados
conforme a tabela reajustada do Imposto de Renda (IRPF). Aprovado pelo
Congresso Nacional e sancionado pela presidente Dilma Rousseff através da Lei
12469/11, o reajuste é de 4,5%. Baseado no centro da meta da inflação, o
percentual já corrige a tabela progressiva do IR desde 2011 e deve seguir como
parâmetro para sua atualização até o próximo ano. Com seguidas correções abaixo
do Índice de Preços ao Consumidor Amplo (IPCA), a tabela amarga defasagem de
66,28%, desde 1996, gerando perdas aos trabalhadores que superam a faixa de
isenção. O valor foi apurado pelo Sindicato Nacional dos Auditores-Fiscais da
Receita Federal (Sindifisco Nacional), com base em informações da Receita
Federal do Brasil e do Instituto Brasileiro de Geografia e Estatística (IBGE),
e leva em conta a última projeção para o IPCA, de 5,73%, divulgada pelo Banco
Central.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;"><span style="mso-spacerun: yes;"> </span>O
superintendente-adjunto da Receita Federal no Rio Grande do Sul, Ademir Gomes
Oliveira, lembra que a nova tabela já é válida para valores recebidos pelos
contribuintes em janeiro. Com a correção, a faixa de isentos do recolhimento do
IR passou de R$ 1.637,11, em 2012, para R$ 1.710,78, neste ano. Sobre a
defasagem no reajuste da tabela, Oliveira explica que esta é uma decisão
política do Congresso Nacional, cabendo à Receita a aplicação da lei aprovada
pelos parlamentares. “Somos cumpridores da legislação, não fazemos juízo de
valor sobre ela, cabe à Receita apenas cumprir a lei”, destaca. De acordo com a
assessoria da Receita Federal, em Brasília, com a correção o governo federal
deixa de arrecadar R$ 2,580 bilhões em 2013.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">No estudo do Sindifisco, o percentual foi
obtido considerando a diferença entre o IPCA acumulado entre 1996 e 2012
(189,25%) e a correção da tabela no mesmo período (73,95%). “Nesse cenário, o
limite de isenção subiria para mais de R$ 2,5 mil, ou seja, um número bem maior
de pessoas que foram levadas à tributação não teriam que pagar o imposto”,
assinala o diretor de Estudos Técnicos do Sindifisco Nacional, Luiz Antonio
Benedito. De acordo com ele, a tabela corrigida tem efeito regressivo,
“cobrando de quem ganha menos”.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Um exemplo da interpretação de Benedito está
nos próprios índices de inflação. Com o IPCA superior a 5% e reajustes
salariais que superam os 8% (neste ano, o salário-mínimo foi corrigido em 9%),
muitos contribuintes passam a pagar o imposto, ou tem a alíquota aumentada,
apenas pelo fato de terem seus vencimentos ajustados pelo dissídio anual.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">O contador Célio Levandovski acrescenta que ao
não corrigir a tabela do IR pelo menos conforme a inflação, o governo impõe aos
contribuintes um aumento no pagamento do tributo. “Qualquer trabalhador que
teve um aumento superior aos 5% da inflação está pagando mais imposto com o
reajuste de 4,5%”, argumenta.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;"> </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-V2TagXbuKmw/UO_zSfROJVI/AAAAAAAABHU/fepe0Dy39oA/s1600/113274_tab.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="386" src="http://1.bp.blogspot.com/-V2TagXbuKmw/UO_zSfROJVI/AAAAAAAABHU/fepe0Dy39oA/s400/113274_tab.jpg" width="400" /></a></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Em 2011, quando o reajuste da tabela
progressiva do Imposto de Renda estava sendo debatido e votado pela Câmara dos
Deputados e pelo Senado, as centrais sindicais de trabalhadores tiveram uma
extensa agenda para pleitear uma correção superior, de 6,46%. O presidente da
Força Sindical no Rio Grande do Sul, Claudio Janta, lembra que o
estabelecimento do valor de 4,5% como parâmetro de reajuste foi “um balde de
água fria” na expectativa dos sindicalistas. “É inadmissível que uma pessoa que
ganha pouco mais de R$ 1,7 mil esteja pagando Imposto de Renda”, sentencia.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Além das altas alíquotas e do baixo índice de
ajuste, Janta destaca que é preciso discutir o limite das deduções. Segundo o
sindicalista, no dia 6 de março as centrais sindicais de todo País vão à
Brasília para, entre outras demandas, reivindicar novamente a correção. “O
Brasil é o único país do mundo onde se paga imposto de renda sobre o salário,
sobre o que se produz, e já tivemos avanços, como a isenção do tributo na
Participação dos Lucros e Resultados (PLR) até R$ 6 mil, mas é insuficiente”,
reclama.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Janta afirma que muitos setores produtivos
estão preferindo turbinar a PLR e os benefícios aos colaboradores em detrimento
do salário, já que muitas vezes o acréscimo na remuneração não chega a ser
sentido pelos trabalhadores, por causa do IR. “Se o trabalhador que ganha R$
1,5 mil consegue um reajuste de 8%, esse aumento vai ser diluído porque ele
estava isento e começa a pagar o IR”, explica.</span></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Fonte: Jornal do Comércio</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-25848896732238454272013-01-03T05:27:00.002-08:002013-01-03T05:27:35.097-08:00Declaração Simplificada da Pessoa Jurídica Inativa deve ser entregue a partir de hoje<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-0BLhwI4O0Gg/UOWHOhxlsKI/AAAAAAAABGQ/woml073qPuc/s1600/dicas-de-viagem-receita-federal-logo.jpeg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="141" src="http://2.bp.blogspot.com/-0BLhwI4O0Gg/UOWHOhxlsKI/AAAAAAAABGQ/woml073qPuc/s200/dicas-de-viagem-receita-federal-logo.jpeg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
declaração deve ser enviada pela internet, por meio de um formulário on-line
disponível no site da Receita</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Começa
nesta quarta-feira (2), o prazo para que as empresas entregarem a DSPJ
(Declaração Simplificada da Pessoa Jurídica) Inativa 2013, relativa ao
ano-calendário de 2012. O prazo final é em 28 de março.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
declaração deve ser enviada pela internet, por meio de um formulário on-line
disponível no seguinte endereço www.receita.fazenda.gov.br.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Devem
apresentar a declaração as pessoas jurídicas que permaneceram inativas durante
2012, ou seja aquela que não tenha efetuado qualquer atividade operacional,
não-operacional, patrimonial ou financeira, inclusive aplicação no mercado
financeiro ou de capitais, durante todo o ano-calendário.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Também
devem entregar o documento as pessoas jurídicas que forem extintas, cindidas
parcialmente, cindidas totalmente, fusionadas ou incorporadas durante o
ano-calendário de 2013, e que permanecerem inativas durante o período de 1º de
janeiro de 2013 até a data do evento.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">As
MPEs (Micro e Pequenas Empresas) optantes do Simples Nacional que permaneceram
inativas durante o período de 1º de janeiro de 2012 até 31 de dezembro de 2012
ficam dispensadas da apresentação da DSPJ -Inativa 2013.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte:
Infomoney</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-62914793584241676492013-01-03T05:25:00.002-08:002013-01-03T05:25:17.752-08:00Com alteração do mínimo, sobe a contribuição do empreendedor individual<!--[if gte mso 9]><xml>
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<a href="http://4.bp.blogspot.com/-eNJs7jm4300/UOWGr87p38I/AAAAAAAABGI/g__gynKkp_o/s1600/cartilha_imagem_1334788999.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="151" src="http://4.bp.blogspot.com/-eNJs7jm4300/UOWGr87p38I/AAAAAAAABGI/g__gynKkp_o/s200/cartilha_imagem_1334788999.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
contribuição previdenciária do empreendedor e dos segurados facultativos de
baixa renda também passará para R$ 33,90 por mês</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Acompanhando
a alteração do salário mínimo, que a partir do dia 1º de janeiro passa a ser R$
678,00, a contribuição previdenciária do empreendedor individual e dos
segurados facultativos de baixa renda também será reajustada, passando para R$
33,90 por mês.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
contribuição à Previdência desta categoria de trabalhadores é de 5% do salário
mínimo, e o reajuste também passa a valer a partir de janeiro. De acordo com a
Previdência Social, este novo valor será pago em fevereiro, quando os
contribuintes recolhem a contribuição referente ao mês de janeiro.</span></div>
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<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Folha
de janeiro</span></b></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
reajuste do salário mínimo para R$ 678,00 foi publicado no DOU (Diário Oficial
da União) na última quarta-feira (26). O documento estabelece que o novo piso
salarial passe a vigorar a partir de primeiro de janeiro.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Os
segurados que recebem até o piso previdenciário, o que corresponde a um mínimo,
terão seus benefícios corrigidos na folha de janeiro, que começa a ser paga no
dia 25 de janeiro e vai até o dia 7 de fevereiro. Ao todo, são mais de 20
milhões de beneficiários em todo o País que terão seus benefícios reajustados
pelo novo mínimo.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Infomoney</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-37363569500542671772013-01-03T05:22:00.002-08:002013-01-03T05:22:41.530-08:00SMS para opção pelo Simples Nacional<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-9JqasyzxeIU/UOWF_fSD2YI/AAAAAAAABGA/mAP5wHyMkRI/s1600/sms1.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="http://1.bp.blogspot.com/-9JqasyzxeIU/UOWF_fSD2YI/AAAAAAAABGA/mAP5wHyMkRI/s200/sms1.jpg" width="198" /></a></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Informamos
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conforme a seguir:</span></div>
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ativar o serviço passo a passo.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
serviço é gratuito. Os clientes das operadoras de telefonia móvel celular não
serão cobrados pelo recebimento destas mensagens de texto (SMS).</span></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Simples Nacional</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-64057266941093051292013-01-02T07:36:00.002-08:002013-01-02T07:36:28.230-08:00IRRF – Nova Tabela Progressiva para 2013<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://1.bp.blogspot.com/-edcbzD-fy-I/UORT7tWwR8I/AAAAAAAABFM/rbg9uAuQstk/s1600/leao-do-ir.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="174" src="http://1.bp.blogspot.com/-edcbzD-fy-I/UORT7tWwR8I/AAAAAAAABFM/rbg9uAuQstk/s200/leao-do-ir.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Para
o cálculo do Imposto de Renda Retido na Fonte (IRRF) incidente sobre os
rendimentos pagos a pessoas físicas, a partir de janeiro de 2013, deverá ser
utilizada a nova tabela progressiva, aprovada pela Lei nº 12.469/2011. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Assim,
para os rendimentos de salários com competência do mês de dezembro de 2012 e cujo
pagamento seja realizado em janeiro de 2013, para o cálculo do IRRF deverá ser
utilizada a tabela progressiva abaixo:</span></div>
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<br /></div>
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<tbody>
<tr style="height: 17.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: 1pt solid windowtext; height: 17.8pt; padding: 0cm 3.5pt; text-align: center; width: 149.15pt;" valign="top" width="199">
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<b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Base de Cálculo (R$)</span></b></div>
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<b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Alíquota (%)</span></b></div>
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<b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Parcela a Deduzir do IR (R$)</span></b></div>
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<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext windowtext; border-image: none; border-right: 1pt solid windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 149.15pt;" valign="top" width="199">
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<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Até 1.710,78</span></div>
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<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">-</span></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 173.75pt;" valign="top" width="232">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">-</span></div>
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<tr style="height: 15.0pt; mso-yfti-irow: 2;">
<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext windowtext; border-image: none; border-right: 1pt solid windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 149.15pt;" valign="top" width="199">
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<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">De 1.710,79 até 2.563,91</span></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 83.7pt;" valign="top" width="112">
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<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">7,5</span></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 173.75pt;" valign="top" width="232">
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<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">128,31</span></div>
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<tr style="height: 15.0pt; mso-yfti-irow: 3;">
<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext windowtext; border-image: none; border-right: 1pt solid windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 149.15pt;" valign="top" width="199">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">De 2.563,92 até 3.418,59</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 83.7pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">15</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 173.75pt;" valign="top" width="232">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">320,6</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 4;">
<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext windowtext; border-image: none; border-right: 1pt solid windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 149.15pt;" valign="top" width="199">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">De 3.418,60 até 4.271,59</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 83.7pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">22,5</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 173.75pt;" valign="top" width="232">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">577</span></div>
</td>
</tr>
<tr style="height: 15.0pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="-moz-border-bottom-colors: none; -moz-border-left-colors: none; -moz-border-right-colors: none; -moz-border-top-colors: none; border-color: -moz-use-text-color windowtext windowtext; border-image: none; border-right: 1pt solid windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 149.15pt;" valign="top" width="199">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">Acima de 4.271,59</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 83.7pt;" valign="top" width="112">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">27,5</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 15pt; padding: 0cm 3.5pt; text-align: center; width: 173.75pt;" valign="top" width="232">
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: PT-BR;">790,58</span></div>
</td>
</tr>
</tbody></table>
<div style="margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial","sans-serif";">Dependentes: R$ 171,97</span><span style="font-family: "Arial","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: NetCPA</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-80054978515719952152013-01-02T03:20:00.001-08:002013-01-02T03:20:47.708-08:00Tributos e contribuições federais - Reduzidas as multas pelo descumprimento de obrigações acessórias<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-LrIXzQbmSqI/UOQYBKCEp4I/AAAAAAAABEY/NSz3o3WNmcY/s1600/concurso-receita-federal-atepassar.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="113" src="http://2.bp.blogspot.com/-LrIXzQbmSqI/UOQYBKCEp4I/AAAAAAAABEY/NSz3o3WNmcY/s200/concurso-receita-federal-atepassar.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
art. 8º da <a href="http://www.planalto.gov.br/ccivil_03/_ato2011-2014/2012/lei/l12766.htm" target="_blank">Lei nº 12.766/2012</a>, em referência, alterou, com efeitos a partir de
28.12.2012, o art. 57 da Medida Provisória nº 2.158-35/2001, que dispõe sobre
as penalidades aplicáveis ao sujeito passivo que deixar de apresentar nos
prazos fixados declaração, demonstrativo ou escrituração digital exigidos nos
termos do art. 16 da Lei nº 9.779/1999, ou que os apresentar com incorreções ou
omissões.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Nos
termos da nova redação dada ao referido dispositivo legal, nos casos em tela, o
sujeito passivo sujeitar-se-á às seguintes multas:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">a)
por apresentação extemporânea:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">a.1)
R$ 500,00 por mês-calendário ou fração, relativamente às pessoas jurídicas que,
na última declaração apresentada, tenham apurado lucro presumido;</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">a.2)
R$ 1.500,00 por mês-calendário ou fração, relativamente às pessoas jurídicas
que, na última declaração apresentada, tenham apurado lucro real ou tenham
optado pelo autoarbitramento;</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">b)
por não atendimento à intimação da Secretaria da Receita Federal (RFB), para
apresentar declaração, demonstrativo ou escrituração digital ou para prestar
esclarecimentos, nos prazos estipulados pela autoridade fiscal, que nunca serão
inferiores a 45 dias: R$ 1.000,00 por mês-calendário;</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">c)
por apresentar declaração, demonstrativo ou escrituração digital com
informações inexatas, incompletas ou omitidas: 0,2%, não inferior a R$ 100,00,
sobre o faturamento do mês anterior ao da entrega da declaração, demonstrativo
ou escrituração equivocada, assim entendido como a receita decorrente das
vendas de mercadorias e serviços.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Observe-se,
todavia, que:</span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">a)
em se tratando de pessoa jurídica optante pelo Simples Nacional, os valores e o
percentual referidos nas letras "a.1" e "a.2" serão
reduzidos em 70%;</span></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">b)
para fins do disposto na letra "a.1", em relação às pessoas jurídicas
que, na última declaração, tenham utilizado mais de uma forma de apuração do
lucro, ou tenham realizado algum evento de reorganização societária, deverá ser
aplicada a multa de que trata a letra "a.2";</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">c)
a multa prevista na letra "a.1" será reduzida à metade quando a declaração,
demonstrativo ou escrituração digital forem apresentados após o prazo, mas
antes de qualquer procedimento de ofício.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">(<a href="http://www.planalto.gov.br/ccivil_03/_ato2011-2014/2012/lei/l12766.htm" target="_blank">Leinº 12.766/2012</a> - DOU 1 de 28.12.2012)</span></div>
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<i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte:
Editorial IOB</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-28446787070978023912013-01-02T03:11:00.002-08:002013-01-02T03:11:47.891-08:00Novo Valor do Salário Mínimo a partir de 1º de Janeiro de 2013<!--[if gte mso 9]><xml>
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<a href="http://2.bp.blogspot.com/-DAUSM_5iHvQ/UOQV3fojrGI/AAAAAAAABDk/w03_9fnwYmA/s1600/salario-minimo-2012.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="140" src="http://2.bp.blogspot.com/-DAUSM_5iHvQ/UOQV3fojrGI/AAAAAAAABDk/w03_9fnwYmA/s200/salario-minimo-2012.jpg" width="200" /></a></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Foi
publicado no Diário Oficial da União - Edição Extra do dia 26.12.2012, o
Decreto nº 7.872 de 26 de dezembro de 2012, regulamentando a Lei nº 12.382 de
25 de fevereiro de 2011, que dispõe sobre o valor do salário mínimo e sua
política de valorização de longo prazo. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Com
o novo Decreto, a partir de 1º de janeiro de 2013, o salário mínimo será de R$
678,00 (seiscentos e setenta e oito reais).</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
Decreto dispõe ainda sobre o valor diário do salário mínimo, que corresponderá
a R$ 22,60 (vinte e dois reais e sessenta centavos) e o valor horário, a R$
3,08 (três reais e oito centavos).</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;"><i>Fonte: NetCPA</i> </span></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-16065996411112186822012-12-04T02:55:00.000-08:002012-12-04T02:55:01.060-08:00Abertura de empresas poderá ser feita em até 48h<!--[if gte mso 9]><xml>
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<b><span style="color: #660000;">
</span></b><div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-obPIiq6_8_E/UL3WeLwkWXI/AAAAAAAABCs/viOtTrkRzSc/s1600/1351553591_450921772_1-Mei-Centro.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="http://2.bp.blogspot.com/-obPIiq6_8_E/UL3WeLwkWXI/AAAAAAAABCs/viOtTrkRzSc/s200/1351553591_450921772_1-Mei-Centro.jpg" width="200" /></a></div>
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<b><span style="color: #660000;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Inovações
do novo Portal do Empreendedor já estão disponíveis na internet</span></span></b></div>
<b><span style="color: #660000;">
</span></b><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="color: #660000;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Alessandra
Pires</span></span></b></div>
<b><span style="color: #660000;">
</span></b><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
novo Portal do Empreendedor já está no ar e traz uma novidade importante para
quem quer montar um negócio. A abertura de empresas poderá ser feita agora on
line e em tempo reduzido. Os empreendedores de Brasília e Taguatinga, no
Distrito Federal, que se enquadram na denominação Ltda e são de baixo risco –
não operam com produtos químicos, gás ou fogos de artifício, por exemplo -,
podem abrir a sua empresa em até 48 horas. Já existem projetos-piloto nesse
sentido em alguns estados como Sergipe, Paraná e Minas Gerais. A ideia é que
esse sistema esteja implantado em todo o país até 2014.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Além
disso, o novo portal passa a permitir que os microempreendedores individuais
(MEI) possam alterar o tipo de contrato, endereço e encerrar as atividades de
seu negócio sem ter que comparecer à Junta Comercial de sua cidade.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
anúncio das mudanças foi feito durante o 1º Simpósio Brasileiro de Políticas
Públicas para Comércio e Serviços (Simbracs), em Brasília. O evento é promovido
pelo Sebrae, Ministério do Desenvolvimento, Indústria e Comércio (MDIC) e pela
Agência Brasileira de Desenvolvimento Industrial (ABDI) e tem como foco unir o
poder público e a iniciativa privada para discutir melhorias na competitividade
e produtividade dos setores de Comércio e Serviços.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
presidente do Sebrae, Luiz Barretto, disse que as modificações no Portal vão
permitir um avanço na desburocratização e facilitar a vida dos empreendedores
brasileiros. “Com essa iniciativa, vamos diminuir o tempo que os empresários
gastam com burocracia e vamos dar a eles mais facilidade e tempo para se
preocuparem com o negócio deles”.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">As
novidades do Portal do Empreendedor já estão no ar e podem ser acessadas no
endereço: <a href="http://www.portaldoempreendedor.gov.br/">http://www.portaldoempreendedor.gov.br</a></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Sebrae</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-40442625635517898322012-12-04T02:52:00.001-08:002012-12-04T02:52:52.510-08:00Quem são os MEIs?<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://4.bp.blogspot.com/-BnJ5SYNEoYc/UL3V-EjIiXI/AAAAAAAABCk/nWD3pp1Qh7Q/s1600/783be213817044efca9c3c8262418b4e.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="150" src="http://4.bp.blogspot.com/-BnJ5SYNEoYc/UL3V-EjIiXI/AAAAAAAABCk/nWD3pp1Qh7Q/s200/783be213817044efca9c3c8262418b4e.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">E
há quem diga que, no futuro próximo, haverá no País mais empreendedores
individuais do que micro e pequenas empresas, que hoje somam 4 milhões.</span></b></span></div>
<span style="color: #660000;"><b>
</b></span><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Silvia
Pimentel</span></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
pirâmide empresarial brasileira, tal como a pirâmide populacional, também está
mudando de formato. De acordo com dados do Ministério da Indústria, Comércio e
Serviços (MDIC) existem hoje no Brasil mais de 2,6 milhões de Micro
Empreendedores Individuais (MEIs). Até o final do ano, o número deve chegar a
2,8 milhões, segundo estimativas do Serviço Brasileiro de Apoio às Micro e
Pequenas Empresas (Sebrae). E há quem diga que, no futuro próximo, haverá no
País mais empreendedores individuais do que micro e pequenas empresas, que hoje
somam 4 milhões.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Formalização</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Os
MEIs, ou a maior parte deles, saíram da economia subterrânea graças à criação
de uma nova modalidade jurídica inserida na legislação do Simples Nacional em
2009. É como se fosse o primeiro degrau da pirâmide desse regime tributário
especial, construído para uma legião de trabalhadores autônomos que vivem à
margem do Estado e, portanto, sem proteção previdenciária e condições para
obter um empréstimo e aumentar o seu negócio.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Os
empreendedores individuais podem obter o CNPJ em minutos por meio de uma
inscrição no Portal do Empreendedor (<a href="http://www.portaldoempreendedor.gov.br/">www.portaldoempreendedor.gov.br</a>),
desenvolver suas atividades na própria residência e pagam mensalmente uma carga
baixíssima de tributos, que vai de R$ 32,10 a R$ 37,10, referentes à
contribuição ao INSS, R$ 31,10 (5% do salário mínimo); Imposto sobre Circulação
de Mercadorias e Serviços (ICMS), R$ 1,00; e Imposto Sobre Serviços (ISS), até
R$ 5,00.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Legalizados,
passam a ter direito aos benefícios previdenciários. O limite de faturamento
anual é de R$ 60 mil desde o início deste ano.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
modalidade empresarial também é porta de entrada para o chamado
"empreendedorismo de oportunidade".</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Um
levantamento do Sebrae mostra que 25% dos empreendedores individuais eram
empregados sem carteira assinada. Outro dado que chama atenção é que 20% dos
brasileiros que se formalizaram como MEIs declararam manter seu emprego. Para o
Sebrae, os resultados da pesquisa feita em julho deste ano, que também
constatou um nível alto de escolaridade entre os inscritos, mostram que há
ainda um contingente expressivo de empreendedores a serem legalizados.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Na
opinião do diretor-técnico do Sebrae, Carlos Alberto dos Santos, o ritmo das
adesões à modalidade jurídica é satisfatório. O portal recebe, em média, três
mil inscrições diárias. "Isso indica que a formalização é um bom negócio,
pois facilita as relações de compra e venda, com a emissão de nota fiscal pelo
MEI", afirma. De 2009 para 2010, o número de inscritos passou de 49.118
para 794.461. Hoje, são 2.605.420 cadastrados nas cerca de 700 atividades
elencadas na legislação.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Esse
fenômeno das formalizações se confunde com a ascensão da chamada nova classe
média. Estima-se que mais da metade dos empreendedores brasileiros (55,2%) está
concentrada na Classe C. "Com o pleno emprego no Brasil, aumenta o número
de pessoas que querem ser donas de seu próprio negócio, deixando de serem
escravas do cartão de ponto nas empresas. É uma das características da nova
classe média brasileira", analisa o diretor do Data Popular, Renato
Meirelles.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Atividades</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Os
MEIs, como não poderiam deixar de ser, distribuem-se por centenas de segmentos.
O maior contingente está no comércio varejista de vestuário. Mas esses novos
profissionais espalham-se pelos segmentos de estética, minimercados, bares,
choperias, serviços de eletricista, pedreiro e tantos outros. Da mesma forma,
muitos deles são imigrantes, a começar pelos que vieram da Bolívia, Peru,
Argentina ou Portugal. A seguir, o perfil e o depoimento de oito MEIs.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Rafael dos Reis, chinelo
personalizado.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Uma
pesquisa do Sebrae feita com empreendedores individuais mostrou que 38% deles
tinham carteira assinada antes de inscreverem como MEIs. É o caso do jovem
Rafael dos Reis Tosso, que mantém um emprego com carteira assinada numa empresa
de TI durante a semana, mas também é dono de um pequeno empreendimento em casa.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Rafael
fabrica chinelos de borracha personalizados para complementar a sua renda desde
maio deste ano, quando conseguiu o CNPJ. Entre seus clientes estão pessoas físicas
e empresas interessadas em comprar o produto para oferecer de brinde.
"Posso emitir nota fiscal e acho que ter um CNPJ no cartão de visita é
importante, além de pagar poucos impostos", disse. Antenado, Rafael, que é
formado em Ciências da Computação, fez pesquisa de mercado antes de se tornar
um MEI. As vendas, segundo ele, ainda são modestas, mas ele espera crescimento
com a chamada propaganda boca a boca e também com a página que montou no
facebook.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Márcio, técnico de
computadores.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">MEI
é sinônimo de ser livre, segundo a definição do técnico em manutenção de
computadores, Márcio de Souza Silva, que se formalizou no início deste ano e
realiza a atividade na própria residência. Antes de se legalizar, ele
trabalhava no Grupo Linx como auxiliar de almoxarifado.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">"Desempregado,
me veio uma luz, um sonho antigo, informática", lembra. Antes de ser
demitido, ele havia feito um curso de configuração e manutenção de computadores
no Senai. Ele esperava atuar nessa área dentro da empresa, o que acabou não
acontecendo.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">"O
fato de me tornar empresário, trabalhar de acordo com as leis, ter CNPJ, não
pagar inúmeros e dispendiosos impostos, é tudo de bom", resume.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">De
acordo com ele, a legislação permite desenvolver 15 atividades em sua
residência, desde que ligadas ao ramo principal, de técnico em manutenção de
computadores e periféricos. Atualmente, Márcio atende pessoas físicas e,
portanto, não é obrigado a emitir nota fiscal. Mas tem o bloco de notas caso
resolva prestar serviços a pessoas jurídicas. Para ser legalizado, ele paga
mensalmente R$ 37,10.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Roberto de Paula, barbeiro.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Roberto
Aparecido de Paula se cadastrou como MEI há um ano e meio na função de
barbeiro.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Ele
tem um pequeno salão na Vila Sônia, Zona Oeste da capital paulista, e antes de
virar um "empreendedor legal" trabalhava na clandestinidade
diariamente das 7h30 às 19 horas para uma clientela cativa formada basicamente
por homens.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Ele
deixou a chamada economia subterrânea depois de receber visita de uma
consultora do Sebrae, que expôs para ele as vantagens da adesão à figura
jurídica mais famosa do Simples Nacional.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">"Hoje,
eu tenho segurança tem termos previdenciários, com direito à auxílio doença e
aposentadoria", afirma.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Rosenilda, esteticista.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Atividades
ligadas à estética estão entre as sete mais procuradas por empreendedores que
pretendem se legalizar. De acordo com pesquisa do Sebrae, em julho deste ano,
eram mais de 47 mil MEIs inscritos nessa atividade. A esteticista Rosenilda
Matos de Jesus faz parte dessa estatística.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Ela
obteve o CNPJ em junho do ano passado, depois de dez anos trabalhando como
autônoma, em idas e vindas na casa de clientes. Passou a atender empresas e
salões mas um obstáculo a preocupou: pessoas jurídicas exigiam nota fiscal.
"Eu me inscrevi como MEI por necessidade", lembra. Hoje, 80% de seus
clientes são empresas.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Na
sua opinião, outra vantagem proporcionada com a legalização é o direito que
passou a ter com a aposentadoria. "Hoje, eu recolho contribuição ao
INSS".</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Antes
da decisão de atuar por conta própria, na condição de autônoma, Rosenilda já
tinha trabalhado com carteira assinada por um bom período. "Apesar de
todos os percalços, prefiro administrar meu próprio tempo e oferecer serviços
de qualidade", afirma.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Marcelo Caseli,
cabeleireiro.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
cabeleireiro Marcelo Caseli vê o direito à aposentadoria e ao auxílio doença
como a principal vantagem oferecida pela legislação que trata da nova figura
jurídica do Simples Nacional.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Ele
resolveu se inscrever no Portal do Empreendedor depois que sofreu um acidente
de moto, o que o o obrigou a se afastar do salão onde trabalhava por 15 anos.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">"Acho
que o acidente me motivou a me cadastrar", analisa. Marcelo informou que
soube do programa de formalização criado em 2009 por meio de amigos
cabeleireiros que também foram incentivados a aderir. Essa atividade é a
segunda que mais aparece nos cadastros dos MEIs.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Até
o mês de abril deste ano, as inscrições somavam mais de 115 mil.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Aline, vendedora de roupas.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
jovem Aline Cristina sempre gostou da área de vendas e já havia trabalhado com
cosméticos e lingerie, o que lhe rendeu uma clientela expressiva. Ela conheceu
as peculiaridades da figura jurídica do MEI durante um estágio de sete meses no
Sebrae.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
contrato de trabalho expirou e ela decidiu investir parte do salário ganho
nesse período na compra de um lote de 40 calças jeans. E se inscreveu como MEI
em fevereiro deste ano. A ideia era aproveitar a clientela antiga formada com a
venda de cosméticos e lingeries. "Vendi todas as calças em quatro dias e
ainda recebi encomenda de 50 peças", lembra.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Aline
tem atualmente entre 50 e 70 clientes que ela faz questão de cadastrar em seu
computador pessoal. As vendas são feitas nas casas das clientes. Para ter um
preço competitivo, Aline costuma comprar as calças direto na fábrica.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Cecília Baruel, comida
natural.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Com
dois cursos superiores em seu currículo e passagens por empresas como Embraer e
Unilever, Cecília Baruel se inscreveu como MEI em janeiro deste ano. Ela está
produzindo alimento natural e balanceado para cães, já possui 300 clientes e
tem planos para vender o produto, da marca Organicão, em pet shops. "Foi
uma reviravolta na vida ter meu próprio negócio", afirma ela.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
ideia de se tornar uma microempreendedora surgiu depois de participar de
workshops voltados ao esenvolvimento de potenciais.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
gosto por cachorros, pela arte de cozinhar e vender resultou no pequeno
empreendimento que ela toca hoje, sozinha, mas que está prestes a mudar de
classificação na pirâmide empresarial. Sim, neste ano, por alguns meses, o
faturamento ultrapassou a casa dos R$ 5 mil. Com isso, ela vai passar de
microempreendedora para microempresária. "Como microempresa, pretendo
contratar funcionários para me ajudar no negócio", adianta.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Welter, dono de uma
bicicletaria.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
técnico em automação industrial Welter Pereira perdeu o emprego em junho do ano
passado. Mas ganhou autonomia e status de dono do próprio negócio ao abrir uma
bicicletaria na Zona Norte. "Quis aproveitar meu conhecimento em
mecânica", resume.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">No
pequeno estabelecimento, ele conserta e vende bicicletas e, por enquanto,
trabalha sozinho, apesar de a legislação que trata da modalidade jurídica do
MEI permitir a contratação de um funcionário.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Cuidadoso,
antes de se tornar um microempreendedor, ele participou de várias palestras
promovidas pelo Serviço Brasileiro de Apoio às Micro e Pequenas Empresas
(Sebrae) e tem planos de continuar a aprender. "Não é fácil ser dono do
próprio negócio. Não tenho chefe cobrando por resultados. Cobro a mim mesmo para
que sobre dinheiro no final do mês para pagar as contas", afirma. Para o
empreendedor, a falta de capital de giro é um dos obstáculos a serem
enfrentados. Hoje, há linhas de crédito especiais para MEIs.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Diário do Comércio</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-38952002590216806812012-12-04T02:47:00.002-08:002012-12-04T02:47:50.603-08:00Contador, um aliado das micro e pequenas.<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;"></span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-8Sh0uf-cmfg/UL3UxxNO91I/AAAAAAAABCc/FagoDU8w6Ww/s1600/Curso-ONLINE-contabilidade-para-nao-contadores--09.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="135" src="http://3.bp.blogspot.com/-8Sh0uf-cmfg/UL3UxxNO91I/AAAAAAAABCc/FagoDU8w6Ww/s200/Curso-ONLINE-contabilidade-para-nao-contadores--09.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nesta
entrevista ao Diário do Comércio, o contador adianta que pretende formar um
grupo de trabalho para formular propostas à nova secretaria.</span></b></span></div>
<span style="color: #660000;">
</span><div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Sílvia
Pimentel</span></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">A Secretaria Especial da Micro e Pequena
Empresa nem saiu do papel, mas o Conselho Regional de Contabilidade do Estado
de São Paulo (CRC-SP) já se antecipou em colaborar com o organismo, que terá
status de ministério, com propostas visando melhorar a gestão dos pequenos
negócios. Será uma parceria especial, levando em conta todo o conhecimento que
os profissionais da contabilidade têm sobre a rotina dos micro e pequenos
empresários. "Conhecemos muito a realidade do segmento", afirma o
presidente do CRC-SP, Luiz Fernando Nóbrega.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nesta entrevista ao Diário do Comércio, o
contador adianta que pretende formar um grupo de trabalho para formular
propostas à nova secretaria. Ele aborda a importância da contabilidade em
tempos de Sped e do processo de adaptação da contabilidade aos padrões
internacionais. E mais: Nóbrega revela como o excesso de exigências fiscais
gera conflitos entre o contador e o cliente.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Diário
do Comércio – Qual a sua opinião sobre o projeto recém aprovado pela Câmara que
trata da criação da Secretaria Especial da Micro e Pequena Empresa?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Luiz Fernando Nóbrega – Somos favoráveis à
criação e queremos estar inseridos neste processo. Os profissionais da
contabilidade são detentores de um conhecimento profundo das micro e pequenas
empresas brasileiras. Como essas empresas não têm uma estrutura completa, com
suporte de controladoria, finanças e de contabilidade, tudo é concentrado no
contador. Conhecemos muito a realidade do segmento. A nossa ideia é formar um
grupo de trabalho não só com pessoas do conselho de São Paulo, mas de entidades
que representam a profissão, como o sindicato das empresas, dos auditores,
peritos, para fomentar a nova secretaria com informações e sugestões sobre os
principais gargalos do segmento. Queremos contribuir com sugestões para que a
nova secretaria ajude a alavancar as empresas de pequeno porte.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC – Por
que é importante para as pequenas empresas adequarem a sua contabilidade aos
padrões internacionais conhecidos como IFRS (International Financial Reporting
Standard). É caro adaptar os balanços à nova realidade?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nóbrega – Não é um processo simples transformar
a contabilidade para os padrões internacionais, por isso é custoso. E hoje o
micro e o pequeno empresário não enxergam o benefício. Não enxergam como
investimento porque não têm ações na bolsa, não fazem transações frequentes com
o exterior. Eles só vão enxergar quando tiverem uma reciprocidade do governo,
seja por meio de incentivo tributário (carga menor para quem se adaptar), ou no
mercado financeiro, com taxas de juros menores. Isso é possível porque as
normas dão transparência às demonstrações contábeis. Quando existe transparência
é possível, por exemplo, um banco avaliar melhor uma empresa que vai tomar um
empréstimo se ela estiver dentro dos padrões internacionais. A instituição terá
mais clareza sobre a realidade da empresa. Só que esse benefício ainda não foi
assimilado pelo segmento. Quando o pequeno empresário começar a absorver as
vantagens, com certeza vai migrar para as normas internacionais. E tudo indica
que as pequenas empresas serão obrigadas a aderir num dado momento. E quanto
antes elas se prepararem, melhor. É preciso encarar as normas como investimento
e não como um custo.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC –
Qual o prazo para a adaptação às novas regras contábeis? Há algum incentivo
governamental para quem aderir?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nóbrega – As grandes empresas têm até o próximo
ano para se adaptarem. Nos bastidores, cogita-se que os bancos, especialmente
as instituições ligadas ao governo, deverão adotar taxas diferenciadas para as
empresas que apresentarem balanços no padrão IFRS. O governo não sinalizou com
incentivos tributários ou fiscais, o que seria muito interessante para aumentar
o interesse pela migração do padrão atual ao internacional.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC –
Como está a relação contador/cliente? O acúmulo de trabalho, traduzido por
novas obrigações acessórias, vem prejudicando essa convivência?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nóbrega – O cliente tem toda a razão quando não
vê naquele serviço adicional valor agregado nenhum. E de fato, não tem. O
cliente entende o esforço dos profissionais da contabilidade para cumprirem as
exigências do fisco. As obrigações exigidas pelo governo são crescentes, com
altas multas, prazos exíguos para serem cumpridos e muitas delas são
redundantes. Mas não trazem nenhum valor agregado para o cliente. Para o
governo, ao contrário, os benefícios são nítidos porque ele acumula informações
sobre o contribuinte, sabe quem vendeu, a quantidade e para quem. E para os
profissionais da contabilidade essas exigências são um problema. Essas
obrigações, que não são nossas porque somos apenas os intermediários, caem em
nosso colo.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC – E o
que podem fazer?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nóbrega – Temos de ir até o cliente orientá-lo
a nos subsidiar com informações, alertamos sobre os prazos de entrega e o valor
das multas. Estamos nos curvando. O governo manda o que ele quer, nós
cumprimos, repassamos para o cliente, que tem reticências em pagar pelo serviço
adicional.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC – O
que, na sua opinião, poderia ser feito para minimizar eventuais conflitos?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nóbrega – Se o governo exige cada vez mais
informações das empresas, que pague para os contabilistas. Seria uma ótima
ideia. Não precisa desembolsar nada. Conceda um desconto em nossos impostos ou
para o empresário que entregar no prazo e que esse desconto seja revertido em
nossos honorários. Não é justo arcarmos com uma carga tributária cada vez
maior, trabalharmos de graça para o governo e cada vez menos para o cliente. E
ele ainda tem que pagar a conta? O profissional da contabilidade poderia
agregar muito mais valor se fosse discutir um balanço com o cliente, uma
estratégia de redução de custo ou resolver algum problema financeiro. Temos de desenvolver
uma habilidade para lidar com isso.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC – Com
o Sistema Público de Escrituração Digital (Sped), o fisco prometia reduzir o
número de obrigações acessórias? Essa redução de fato ocorreu?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nóbrega – O Sped completou cinco anos de
vigência e na época da sua criação o fisco cogitou reduzir a quantidade de
obrigações acessórias. Mas, ao contrário, o número delas tem aumentado. As
antigas declarações exigidas se tornaram eletrônicas e perduram até hoje. E são
redundantes, gerando custo para as empresas e para os próprios profissionais da
contabilidade, que precisam de mão de obra para dar conta do acúmulo de
trabalho. A contabilidade demanda muita mão de obra, o que tem levado a
salários inflacionados. Estamos a ponto de ter um apagão de mão de obra. Hoje o
profissional preparado está sendo disputado no mercado e os empresários do
setor se esforçam para segurar os melhores.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC – Em
relação ao Sped, a nova exigência parece não ter sido assimilada pelos
empresários.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nóbrega – O empresário não entende muito bem –
e não precisa, na verdade – o que é essa obrigação. Só que ele é o astro
principal. Ele precisa nos dar condições para ajudá-lo a cumprir essa
obrigação. Os profissionais do setor não conseguem resolver o problema do
empresário sem o seu o envolvimento e predisposição para fornecer as
informações exigidas. E atualmente há Speds de todas as cores, tipos, gêneros e
credos e com prazos difusos. É uma gama enorme de obrigações e cabe aos
contadores cobrarem os clientes. E se a entrega não ocorre dentro prazo, quem
paga a multa é o profissional da contabilidade. É um jogo bem difícil e
injusto.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC – O
CRC-SP tem aumentado a fiscalização para conter a atuação de maus
profissionais. Como vem sendo realizado esse trabalho?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">Nóbrega – Firmamos até o momento convênio com
seis prefeituras para integrar as nossas bases de dados. Na maior parte das
operações ligadas à abertura de empresas na prefeitura há a figura do
profissional da área contábil envolvido, responsável pela operação. A ideia é
que a prefeitura consulte a situação do profissional para saber se está ou não
apto a exercer a profissão. Hoje, os profissionais se formam, passam por um
exame de suficiência e fazem um registro no conselho. Ele pode estar suspenso
por algum ato cometido, o registro está ativo, mas a pessoa não tem condições
de trabalhar. Cabe à prefeitura tomar a decisão que quiser. O órgão pode
denunciar ou bloquear o nome do profissional da sua base. Temos casos de
pessoas que se passam por profissionais ou que não estão com registro ativo.
Hoje, no Estado de São Paulo, há 140 mil profissionais aptos a trabalhar na
contabilidade.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: "Times New Roman"; mso-bidi-font-size: 11.0pt; mso-bidi-theme-font: minor-bidi;">DC – A
contabilidade é uma profissão do futuro?</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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entre os dez mais procurados por estudantes no vestibular. E isso é animador
porque há muita demanda por profissionais a ponto de os salários estarem
inflacionados.</span></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-52598450759967978152012-11-06T02:34:00.002-08:002012-11-06T02:34:21.025-08:00Atenção ao Sped ajuda a evitar penalidades severas<!--[if gte mso 9]><xml>
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<a href="http://1.bp.blogspot.com/-XX4f4jEgFD8/UJjnm_fZujI/AAAAAAAABBo/vEV-8BR7FJQ/s1600/sped.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="212" src="http://1.bp.blogspot.com/-XX4f4jEgFD8/UJjnm_fZujI/AAAAAAAABBo/vEV-8BR7FJQ/s320/sped.jpg" width="320" /></a></div>
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<span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Estão
em estudo pelo governo as implantações do e-Lalur, EFD-Social e a Central de
Balanços</span></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
Sistema Público de Escrituração Digital (Sped), projeto que visa a promover a
atuação integrada dos fiscos nas três esferas de governo, é composto de vários
módulos, o Sped Contábil, FCont, Sped Fiscal, EFD-Contribuições, NF-e, CT-e,
NFS-e. Estão em estudo pelo governo as implantações do e-Lalur, EFD-Social e a
Central de Balanços. No entanto, até o momento, somente as empresas do lucro
real estão obrigadasa entregar o Sped Contábil e o Fcont. A primeira entrega
foi referente ao ano-calendário de 2008, e a não apresentação dos arquivos no
prazo fixado poderá acarretar a aplicação de multa de até R$ 5 mil por
mês-calendário ou fração.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">“A
geração, o armazenamento e o envio do arquivo digital não dispensam o
contribuinte da guarda dos documentos que deram origem às informações neles
constantes, na forma e nos prazos estabelecidos pela legislação aplicável”,
reforça o consultor tributário Rodrigo Coelho do Val, da Bock Assessoria
Contábil. De acordo com o especialista, as empresas que estão enquadradas no Simples
Nacional e no projeto Sped devem ficar atentas apenas aos critérios de emissão
de NF-e, CT-e e NFS-e, pois, referente às demais obrigações, esta modalidade de
tributação está dispensada.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
advogado aconselha que os empresários contratem um profissional para gestão de
suas informações, visto que o projeto é “complexo e as penalidades são
severas”. O Sped Fiscal abrange as empresas enquadradas no regime geral, lucro
presumido e lucro real. “Neste caso, é competência dos estados estabelecer as
regras e critérios para o enquadramento de quem deverá entregar o arquivo com
sua escrituração fiscal do ICMS e IPI”, esclarece.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
Rio Grande do Sul utiliza como critério de definição de obrigação o faturamento
do ano de 2010, em que as empresas com faturamento acima de R$ 10,8 milhões
deverão transmitir o arquivo referente ao ano de 2012; com faturamento acima de
R$ 3,6 milhões o arquivo é referente ao ano de 2013; e qualquer outro valor
para as operações a partir de 2014. Já o EFD-Contribuições, utilizado pelas
pessoas jurídicas de direito privado na escrituração da Contribuição para o
PIS/ Pasep e da Cofins, nos regimes de apuração não cumulativo e/ou cumulativo,
a primeira entrega foi para empresas do lucro real a partir de janeiro de 2012.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">As
optantes pelo lucro presumido ficam obrigadas a partir de janeiro de 2013. Para
as empresas que se utilizam da desoneração da folha, a primeira entrega foi em
março de 2012, conforme as atividades. A obrigação de emissão da NF-e e CT-e
está dentro do projeto Sped, conforme as secretarias de Fazenda dos estados
estabelecerem suas regras e critérios. Portanto, é importante que as empresas
verifiquem cada caso.</span></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Jornal do Comércio</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-28285676857957990672012-11-06T02:31:00.001-08:002012-11-06T02:31:05.903-08:00Transparência contábil eleva credibilidade das empresas<!--[if gte mso 9]><xml>
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<a href="http://2.bp.blogspot.com/-y23oFkhBDog/UJjm2EcIvQI/AAAAAAAABBg/5H8FDyGllQg/s1600/51339890_1.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="http://2.bp.blogspot.com/-y23oFkhBDog/UJjm2EcIvQI/AAAAAAAABBg/5H8FDyGllQg/s200/51339890_1.jpg" width="164" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">As demonstrações financeiras
de uma organização brasileira devem traduzir, cada vez mais, a sua realidade.</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Gilvânia Banker</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Após
a inclusão das Normas Internacionais da Contabilidade no Brasil, os balanços
das instituições ficaram mais claros e objetivos. As International Financial
Reporting Standards (IFRS) trouxeram uma série de benefícios. Uma premiação nacional
evidencia os dados financeiros, fazendo valorizar ainda mais a nitidez das
informações corporativas.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Em
um universo de dois mil demonstrativos financeiros, apenas 20 foram
selecionados para o prêmio Troféu Transparência, concedido pela Associação
Nacional dos Executivos de Finanças, Administração e Contabilidade (Anefac),
Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (Fipecafi) e
pela Serasa Experian.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Depois
dessa etapa, entre as 20 companhias, Usiminas, JSL Logística e Eletrobrás
Furnas foram escolhidas os destaques do ano no aspecto contábil. No primeiro
momento, foram escolhidos 15 de capital aberto e cinco de capital fechado. As
selecionadas são consideradas empresas que ultrapassaram os quesitos básicos na
divulgação das informações contábeis.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Responsável
pelo programa, o professor do curso de Ciências Contábeis da FEA/ USP,
Ariovaldo dos Santos, explica que são analisados o grau das informações
contidas nos documentos financeiros e nas notas explicativas dos balanços, na
precisão das informações prestadas e qualidade do relatório da administração,
entre outros. Para Santos, o importante nesse projeto é que ele conta com a
análise de estudantes do curso de Ciências Contábeis da FEA, do mestrado e do
doutorado da USP, e de especialistas da Fipecafi e da Anefac. Santos considera
esse concurso como o Oscar da contabilidade brasileira. “O Troféu Transparência
demonstra para todos os públicos estratégicos que a empresa não só presta
contas das suas atividades, mas também tem o desejo de informar”, declara.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">As
empresas vencedoras foram Braskem, Sabesp, CSN (Companhia Siderúrgica
Nacional), Cemig (Companhia Energética de Minas Gerais), Embraer, Gerdau,
Natura, Petrobras, Usiminas (Usinas Siderúrgicas de Minas Gerais), Vale,
BM&FBovespa, Copasa (Companhia de Saneamento de Minas Gerais), Cosan, JSL,
Localiza Rent a Car, Refinaria Alberto Pasqualini (Refap), Eletrobrás
Eletrosul, Eletrobrás Furnas, Embasa (Empresa Baiana de Águas e Saneamento) e
Samarco Mineração.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Segundo
o professor, a ideia da premiação, que existe desde 1997, foi motivada por um
aluno do curso de mestrado. “O prêmio visa a estimular a melhora da qualidade
dos balanços”, explica. Para o coordenador, a visibilidade perante o mercado e
a população são alguns dos principais estímulos para participar da disputa. Os
alunos observam se os demonstrativos estão dentro das normas IFRS. Um estudo
comparado ajuda a certificar se os números estão mesmo de acordo com a
realidade e com a descrição apresentada.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">“O
mercado enxerga melhor as corporações de capital aberto reconhecidas pelo
Troféu Transparência porque é um reconhecimento significativo de que os
relatórios refletem o real posicionamento dos dados”, afirma o presidente da
Anefac, João Carlos Castilho Garcia. O executivo salienta que a clareza nas
demonstrações financeiras faz com que o mercado possa tomar decisões com mais
segurança.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Normas internacionais ajudam
a deixar balanços mais completos</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
linguagem dos números passou a ser unificada em todos os países que usam as
International Financial Reporting Standards (IFRS). As novas normas têm
ocasionado uma mudança de postura e de paradigmas no País, aumentado ainda mais
o volume de trabalho na contabilidade. Para o contador e vice-presidente de
Gestão do Conselho Regional de Contabilidade do Rio Grande do Sul (CRCRS),
Antônio Carlos de Castro Palácios, as IFRS aumentaram, significativamente, o
nível de definição das notas explicativas, que são complementares às
demonstrações contábeis.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Além
disso, salienta Palácios, a mudança possibilita um maior número de informações
sobre a instituição. Para isso, existem pré-requisitos que passam pela
“compreensibilidade, comparabilidade e relevância”. No entanto, o contador deve
ter o discernimento para saber destacar os fatos que preencham esses itens e
que foram importantes durante aquele exercício. Ou seja, os balanços deixaram
de “ser menos numéricos e menos herméticos” para se tornarem mais explicativos.
“A transparência ajuda na compreensão para as pessoas que não são contadoras,
mas que possuem interesse em conhecer determinado negócio”, comenta. Na busca
por uma linguagem menos formal nas notas explicativas, Palácios alerta para que
se tenha o cuidado de a análise não se tornar simplista demais.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Usiminas está comprometida
com a qualidade dos dados financeiros</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Um
dos destaques no prêmio promovido pela Anefac, Fipecafi e Serasa Experian foi a
Usinas Siderúrgicas de Minas Gerais S.A. O vice-presidente de Finanças e
Relações com Investidores da Indústria, Ronald Seckelmann, diz que a premiação
é importante para o País, pois atesta as companhias com as demonstrações
financeiras mais transparentes por meio de avaliações sérias e técnicas.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">“A
presença da Usiminas como destaque afirma o seu comprometimento na qualidade
dos dados por meio de reconhecimento nacional. Acreditamos que figurar entre os
selecionados favorece ainda mais a imagem de confiabilidade da Usiminas perante
seus acionistas, investidores potenciais, clientes, instituições financeiras,
empregados, governos e sociedade em geral”, declara.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Oferecer
informações confiáveis não é uma qualidade, mas uma das principais necessidades
da governança corporativa. Pelo menos, segundo o executivo, foi essa
consciência que permitiu garantir essa colocação. Essa prática, de acordo com
ele, determina que tipo de relação se quer estabelecer com o mercado. Além
disso, ele reforça que o comprometimento com as regras garante, de forma clara
e precisa, sua verdadeira posição patrimonial.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">“Para
apresentar da melhor maneira possível essas informações, a Usiminas tem a
preocupação não apenas de se relacionar com os órgãos reguladores, mas
aprimorar seus processos internos”, explica. Seckelmann diz que o
reconhecimento da Anefac e seus parceiros é um estímulo acertado. “Não há outro
caminho a não ser avançar mais e mais na qualidade dos dados financeiros,
fortalecendo culturalmente esse processo”, resume.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Eletrosul investe para
produzir balanços com base nos padrões de nível mundial</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Com
a contabilidade centralizada em Florianópolis e com uma equipe de 30
profissionais da área, a Eletrosul foi uma das vencedoras na categoria capital
fechado no prêmio promovido pela Anefac e parceiras. De acordo com a entidade,
a sua proposta de construir uma gestão ética ao longo de seus 44 anos de
história tem feito com que ela se destaque no cenário econômico nacional.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
gerente do departamento contábil, Sandro Rodrigues da Silva, diz que a
implantação das normas internacionais, a partir de 2010, fez com que todo o
grupo se reunisse em diversas e constantes discussões a fim de entender os
impactos das novas regras. A entidade constituiu grupos de trabalho e estudos
para aplicar a nova contabilidade. “Estamos nos aprimoramos constantemente para
poder produzir balanços em nível internacional, no nível IFRS”, comenta.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
implantação exigiu um trabalho árduo e com muitas mudanças. “Hoje temos duas
contabilidades, uma para as empresas societárias e outra para atender o órgão
regulador que é a Aneel”, explica. O conceito de custos e receitas ganhou outra
conotação. Mudou também a classificação do ativo e do imobilizado na
transmissão. “As IFRS trouxeram melhorias, mas aumentaram ainda mais o trabalho
da equipe”, alega. Para ele, o prêmio é o reconhecimento de todo esse esforço.
“É mais uma forma de estímulo para procurarmos o aprimoramento das nossas
técnicas”.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Jornal do Comércio</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-71252338684644106092012-11-06T02:26:00.001-08:002012-11-06T02:26:34.763-08:00Opção pelo Simples já pode ser agendada<!--[if gte mso 9]><xml>
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<a href="http://2.bp.blogspot.com/-88m1Y7Cg1ms/UJjlz0NIQPI/AAAAAAAABBY/tpKk_4Bmwvg/s1600/marca_Simples.png" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="63" src="http://2.bp.blogspot.com/-88m1Y7Cg1ms/UJjlz0NIQPI/AAAAAAAABBY/tpKk_4Bmwvg/s200/marca_Simples.png" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Com
o agendamento, o contribuinte dispõe de mais tempo para a regularização das
pendências identificadas.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Começa
hoje o período de agendamento da opção pelo regime tributário do Simples
Nacional. O agendamento é a possibilidade de o contribuinte manifestar
interesse por ingressar no regime para o ano subsequente (2013), antecipando as
verificações impeditivas à opção.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
serviço visa facilitar o ingresso no regime, e pode ser feito pelas empresas
ainda não optantes por meio do Portal do Simples Nacional, na coluna à direita
do site da Receita. Basta clicar em "Simples - Serviços",
"Opção", "Agendamento de Opção pelo Simples Nacional".</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
agendamento poderá ser feito nos meses de novembro e dezembro, com exceção do
último dia útil do ano (neste ano, como dia 31 é uma segunda-feira, é
recomendável que o agendamento seja feito até o dia 28, sexta-feira). Com o
agendamento, o contribuinte dispõe de mais tempo para a regularização das
pendências identificadas.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
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para o ano-calendário de 2013 já estará automaticamente efetivada, não sendo necessária
a realização de nenhum outro procedimento por parte do contribuinte.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Caso
o agendamento não seja confirmado devido a pendências existentes, o
contribuinte deverá regularizá-las e fazer novo agendamento até o penúltimo dia
útil de dezembro deste ano (28), ou então realizar a opção convencional em
janeiro de 2013.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
Simples Nacional é um regime compartilhado de arrecadação, cobrança e
fiscalização de tributos aplicável às microempresas e às empresas de pequeno
porte, previsto na Lei Complementar nº 123, de 14 de dezembro de 2006, do qual
participam União, Estados, Distrito Federal e municípios. A opção pelo regime é
facultativa e irretratável para todo o ano-calendário. O regime abrange os
seguintes tributos: IR da pessoa jurídica, CSLL, PIS/Pasep, Cofins, IPI
(federais), ICMS (estadual), ISS (municipal) e a contribuição para a seguridade
social à Previdência Social. Para ingressar, a firma deverá enquadrar-se na
definição de microempresa ou de empresa de pequeno porte.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Diário do Comércio</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-28029787091568813652012-11-06T02:24:00.001-08:002012-11-06T02:24:22.353-08:00Entenda de uma vez por todas a sua contabilidade<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://4.bp.blogspot.com/-ed8hauzDEBc/UJjlSwUTV5I/AAAAAAAABBQ/ZwMtSNsFf6E/s1600/foto6.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="115" src="http://4.bp.blogspot.com/-ed8hauzDEBc/UJjlSwUTV5I/AAAAAAAABBQ/ZwMtSNsFf6E/s200/foto6.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Desvendar a caixa preta dos
tributos brasileiros é o caminho para o empreendedor reduzir custos e ainda
pensar estrategicamente</span></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Renato Jakitas</span></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Você
sabe a diferença entre Simples Nacional, Lucro Presumido, Arbitrado ou Lucro
Real? Se a sua resposta for não, saiba que não há do que se envergonhar. Apesar
de representar um dos pontos cruciais para a gestão do negócio, são raros os
empresários que conseguem escolher sem ajuda um dos modelos tributários
previstos pela lei.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Tema
espinhoso, a verdade é que o assunto faz parte daqueles campos praticamente
intransponíveis da contabilidade – o que por si só já é motivo de careta para
muitos empreendedores. No entanto, segundo especialistas em gestão tributária,
é fundamental que o empreendedor compreenda as diferenças entre os modelos, os
prós e contras de cada uma das quatro alternativas de apuração de impostos.
Conhecer sobre o assunto faz diferença para o plano de negócios e,
principalmente, para a conta bancária da empresa.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">“Ao
virar as costas para os modelos contábeis, o empresário comete um erro que pode
lhe ser caro”, afirma o advogado tributarista Miguel Silva, sócio do escritório
Miguel Silva & Yamashita Advogados. “O empreendedor simplesmente pode pagar
mais em impostos do que realmente precisa ou se expõe demais aos fiscais”,
afirma.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Outro
problema apontado por Silva diz respeito aos custos operacionais de cada um dos
modelos, além do impacto da decisão nas estratégias de crescimento. “O Simples
é válido para empresas com faturamento de até R$ 3,6 milhões. É uma alternativa
excelente, mas pode tolher o crescimento. O empreendedor precisa, aos poucos,
ir preparando-se para migrar para outros modelos tributários”, afirma o
advogado Miguel Silva.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Para
o especialista, a alternativa imediata ao Simples é a do Lucro Presumido, que
não exige receita bruta mínima, mas um teto de faturamento, que é atualmente de
R$ 48 milhões por ano. Segundo Vicente Sevilha, do escritório Sevilha
Contabilidade, o modelo é indicado para empresas com margens brutas e líquidas
altas. “Para o caso de margens baixas, (negócios que faturam com escala) o
sistema não compensa”, diz.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
opção para o seu negócio pode estar no Lucro Real, que contabiliza as receitas
e abate as despesas no cálculo final. É a opção indicada para negócios com
faturamento robusto – acima de R$ 48 milhões – e margens apertadas. Mas não se
trata de um modelo muito utilizado. Das 4,6 milhões de empresas que constam no
banco de dados da Receita Federal, apenas 3,5% (164 mil) adotam atualmente esse
modelo de tributação.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
última opção, Lucro Arbitrado, é tida como uma espécie de solução imposta para
empresas que não mantiveram em dia sua gestão contábil. Para Miguel Silva,
porém, não é bem assim. O empresário pode optar pelo modelo, que imputa multa
de 20% além do que pagaria no Lucro Presumido, se quiser por conta e risco
reduzir seus custos operacionais. Ainda assim, é importante ressaltar que
haverá cobrança de multa.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Simples Nacional</span></b></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Para
empresas que faturam até R$ 3,6 milhões ao ano. Em geral, especialidades da
área de serviços (médicos, corretores e consultores) não podem optar pelo
Simples. Consulte um especialista ou veja a lista no site do Ministério da
Fazenda (www.fazenda.gov.br).</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Lucro Presumido</span></b></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Nenhuma
empresa é obrigada a usar, mas todas podem utilizar o modelo desde que obedeçam
o teto de faturamento anual, que é de R$ 48 milhões. Segundo a Receita Federal,
trata-se de uma opção para pouco mais de 1 milhão de empresários atualmente.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Lucro real</span></b></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Estão
obrigadas a essa modalidade os negócios com receita bruta acima dos R$ 48
milhões. No entanto, o empreendedor deve estar atento: empresas com bom lucro
pagam impostos mais elevados. A proporção ideal é alto faturamento e baixa
lucratividade.</span></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Lucro arbritado</span></b></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Normalmente,
é aplicado pelo fisco como uma punição para quem não conseguiu manter em dia
seus controles contábeis. Para o tributarista Miguel Silva, é uma opção a ser
analisada como forma de baratear os custos operacionais envolvidos no
empreendimento.</span></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Estadão</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-43561080817517948312012-11-05T03:15:00.002-08:002012-11-05T03:15:55.445-08:00A criação do SISCOSERV impôs aos contribuintes um desafio para o cumprimento adequado e tempestivo dessa obrigação - Quem deve ser incumbido da preparação dessa obrigação acessória? <!--[if gte mso 9]><xml>
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<a href="http://3.bp.blogspot.com/-dkWPI9R06oE/UJef3R28pcI/AAAAAAAABAg/EVpN_0A1qV4/s1600/siscoserv1.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="http://3.bp.blogspot.com/-dkWPI9R06oE/UJef3R28pcI/AAAAAAAABAg/EVpN_0A1qV4/s200/siscoserv1.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Wilson
Gimenez Junior</span></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Recentemente
foi criado pelo Governo Federal uma ferramenta denominada SISCOSERV (Sistema
integrado de comércio exterior de serviços, intangível e outras operações que
produzam variações no patrimônio). Seu objetivo é o aprimoramento das ações de
estímulo, formulação, acompanhamento e aferição das políticas públicas
relacionadas a serviços e intangíveis, bem como a orientação de estratégias
empresariais de comércio exterior de serviços e intangíveis. O SISCOSERV está
em consonância com as diretrizes do Acordo Geral sobre Comércio de Serviços
(GATS) da Organização Mundial do Comércio (OMC). Esta obrigação é aplicada às
empresas e pessoa físicas residentes no país que transacionam bens intangíveis
e prestam ou tomam serviços do exterior. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Em
linhas gerais o SISCOSERV foi criado para controlar as operações não abarcadas
pelo SISCOMEX, sistema já existente e geralmente conduzido por operadores
aduaneiros, cuja função é controlar as importações e exportações de
mercadorias. Diferentemente do SISCOMEX, que utiliza como base o NCM
(Nomenclatura Comum do Mercosul), o SISCOSERV utiliza como parâmetro de
controle o NBS (Nomenclatura Brasileira de Serviços, Intangíveis e outras
Operações que Produzam Variações no Patrimônio), uma codificação recém criada
para classificar os diversos tipos de serviços, intangíveis e outras operações
patrimoniais. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Com
exceção das operações decorrentes da presença comercial no exterior praticada
por pessoa jurídica brasileira, cuja obrigação de registrar a informação se
dará somente no último dia útil do mês de junho do ano subsequente ao da
realização, é importante ressaltar que o registro de operações no SISCOSERV não
tem início somente quando há fechamento de câmbio em decorrência de remessas ou
recebimentos de valores destinados ou oriundos do exterior. Na verdade, a
obrigação nasce no momento da aceitação da transação entre as partes, devendo a
empresa, ou pessoa física sujeita a essa obrigação, informar as
particularidades da operação, tais como: dados do adquirente/vendedor, valor, tipo
de moeda, data no início e conclusão da operação, modo de prestação, código do
país, enquadramento da natureza do serviços/intangível no NBS, e várias outros
detalhes pertinentes à operação. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Em
muitos casos haverão dois registros, em dois momentos distintos, gerando a
necessidade de cumprir duas obrigações para uma única operação. Assim, na
hipótese de uma operação ser iniciada, faturada e paga em datas distintas,
ocorrerão as seguintes situações: </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">1.
O vendedor e/ou adquirente de operações sujeitas ao SISCOSERV deve(em)
registrar nos respectivos módulos de venda e aquisição o início da ação objeto
do registro ao SISCOSERV; </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">2.
O vendedor de operações sujeitas ao SISCOSERV deve registrar no módulo de venda
o fato da emissão da nota fiscal, invoice ou documento equivalente; e </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">3.
O adquirente de operações sujeitas ao SISCOSERV deve registrar no modulo de
aquisição a ocorrência do pagamento de operação. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Também
é imprescindível observar que deverão ser inseridos os dados das operações
iniciadas antes da data da obrigatoriedade da prestação das informações
estabelecido pelo cronograma do anexo único da Portaria Conjunta RFB/SCE nº
1.908/2012, mas cuja conclusão se dará posteriormente. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
acesso ao SISCOSERV, seja ele no módulo de venda ou aquisição, é sempre feito
por certificado digital e-CPF. Quando a informação for prestada por pessoa
jurídica ou representante legal de terceiros, além do e-CPF do representante
legal, também se exige procuração eletrônica. Não é possível o acesso via
certificado digital e-CNPJ. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Resumidamente
estão dispensadas do registro no (SISCOSERV): </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">1.
As pessoas jurídicas optantes pelo Simples Nacional; </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">2.
As pessoa físicas residentes no país que, em nome individual, não explorem,
habitual e profissionalmente, qualquer atividade econômica de natureza civil ou
comercial, com o fim especulativo de lucro, desde que não realizem operações em
valor superior a US$ 20,000.00 (vinte mil dólares dos Estados Unidos da
América), ou o equivalente em outra moeda, no mês; e </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">3.
Transações envolvendo serviços e intangíveis incorporados aos bens e
mercadorias importadas ou exportadas , registrados no (SISCOMEX). </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Em
relação aos prazos, até o final de 2013 os contribuintes obrigados a registrar
as informações no SISCOSERV terão 90 dias para cumprir esta obrigatoriedade. A
partir de 2014 este prazo será de 30 dias. Os referidos prazos não serão
aplicados às operações decorrentes da presença comercial no exterior praticada
por pessoa jurídica brasileira, cuja obrigação de registrar a informação se
dará somente no último dia útil do mês de junho do ano subsequente ao da
realização. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
não observância das regras do SISCOSERV acarretará duas espécies de multas. A
primeira é abusiva, bizarra, e, em um muitos casos, confiscatória, pois prevê o
pagamento de R$ 5mil por mês ou fração de atraso na entrega da obrigação. A
segunda é de 5% do valor das transações, não podendo ser inferior a R$ 100,00,
no caso de informação omitida, inexata ou incompleta. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Quem
deve preparar esta obrigação? </span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
preparação e entrega da vasta maioria das obrigações acessórias são delegadas
aos profissionais das áreas contábil, tributária e de departamento pessoal.
Considerando que seguramente mais de 90% das empresas no Brasil são assistidas
por organizações contábeis, inferimos que essas organizações contratadas são os
grandes missionários que tem a incumbência de coletar, depurar e levar as
informações contábeis, fiscais, previdenciárias e trabalhistas dos
contribuintes aos Fiscos das esferas municipal, estadual e federal. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Contudo,
considerando as exigências meticulosas e céleres do SISCOSERV já comentadas
anteriormente, acredito ser muito difícil, e, sobretudo, de altíssimo risco,
uma organização contábil assumir o cumprimento dessa obrigação. Muitas vezes os
prestadores de serviços contábeis só tomam ciência de alguma operação praticada
pelos seus contratantes quando esta é evidenciada por alguma movimentação
financeira, demonstrada por algum extrato de conta corrente bancária enviado
semanas após a ocorrência do evento. Porém, como já foi demonstrado ao longo
desse artigo, em muitos casos a primeira obrigação de informar ao SISCOSERV já
se deu muito antes da ocorrência de qualquer movimentação financeira, cujo fato
gerador foi o início da operação abarcada pelo SISCOSERV. A organização
contábil que pretende assumir esta tarefa terá um grande desafio pela frente,
pois terá que criar mecanismos para acompanhar a exportação e importação de
serviços, intangíveis e demais negócios internacionais que produzam variação no
patrimônio dos seus clientes como se estivesse vivenciando o seu dia a dia,
afim de evitar o ônus das penalidades impostas pela perda do prazo de entrega,
ou o cumprimento inadequado da obrigação. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Pontos
de atenção e considerações finais </span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
implantação do SISCOSERV é mais um mecanismo criado pelo governo federal que
utiliza a tecnologia com intuito de controlar e apurar eventuais ilícitos
tributários praticado por algum contribuinte. Essa ferramenta possibilitará à
administração tributária auditar a tributação incidente sobre as transações
efetuadas com o exterior contempladas pelo SISCOSERV, sendo minuciosamente
averiguado o tratamento tributário dispensado aos custos, despesas e receitas
oriundo de operações com outros países. Assim, casos como a dedutibilidade dos
gastos com fornecedores estrangeiros (transfer pricing), aplicação correta da
retenção dos tributos sobre transações internacionais, incidência ou não da
CIDE e ISS sobre importação e/ou exportação de serviços, e demais aspectos
fiscais serão examinados com maior celeridade pelas administrações tributárias,
pois certamente as dados contidos no SISCOSERV serão compartilhados e cruzados
com todos os entes tributantes. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Portanto,
as pessoas físicas ou jurídicas sujeitas a essa obrigação devem definir e
formalizar quem será o responsável a informar o SISCOSERV. Caso o responsável
seja o próprio contribuinte, ou um terceiro contratado, o declarante deverá
dispor de todas as informações e documentos tempestivamente, para que possa ser
inserido imediatamente os registros no SISCOSERV assim que for concretizada
qualquer operação com o exterior, independentemente de ter havido ou não
transações financeiras, e assim prosseguindo com os demais registros exigíveis
até o término da operação. Também é imprescindível haver um perfeito
alinhamento entre a essência das operações, a formalização e tributação das
mesmas, para que estas sejam contabilizadas adequadamente.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;"><i>Fonte: FiscoSoft </i></span></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-3987423891622269252012-11-05T02:31:00.002-08:002012-11-05T02:31:53.843-08:0020 de Novembro: Dia Nacional da Consciência Negra não é feriado nacional<!--[if gte mso 9]><xml>
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<div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-9-GcKjxmXQg/UJeVjGvS8xI/AAAAAAAAA_w/dN_eA2jxNpA/s1600/datas-comemorativas-imagens-do-dia-da-consciencia-negra-87fc25.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="124" src="http://2.bp.blogspot.com/-9-GcKjxmXQg/UJeVjGvS8xI/AAAAAAAAA_w/dN_eA2jxNpA/s200/datas-comemorativas-imagens-do-dia-da-consciencia-negra-87fc25.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
Lei nº 12.519/2011 instituiu o Dia Nacional de Zumbi e da Consciência Negra a
ser comemorado, anualmente, no dia 20 de novembro, data do falecimento do líder
negro Zumbi dos Palmares. Entretanto, a referida lei não decreta a data como
feriado nacional.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Desta
forma, os munícipes deverão averiguar junto à sua Administração Municipal a
existência, ou não, de lei considerando referida data como feriado.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">No
Município de Sorocaba, por exemplo, ficou instituído o feriado municipal no dia
20 de novembro desde o advento da Lei Municipal nº 8.120, publicada no Diário
Oficial do Município de 5 de abril de 2007, em homenagem ao Dia Nacional da
Consciência Negra.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Sendo
assim, em não havendo a declaração de feriado por lei municipal, o trabalho
nesse dia será permitido, ficando por conta das próprias empresas, como opção,
manter-se em atividade normal ou dispensar seus empregados do trabalho, sem
prejuízo da remuneração correspondente.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: NetCPA</span></i></div>
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<![endif]-->Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-16616786106739856892012-10-26T10:06:00.002-07:002012-10-26T10:06:51.767-07:00SISCOSERV – Alteração do prazo para apresentação das informações <!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<a href="http://4.bp.blogspot.com/-hIF8oWoIpcc/UIrDF9YSY9I/AAAAAAAAA_A/Q1ljXgK5-rU/s1600/SISCOSERV.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="49" src="http://4.bp.blogspot.com/-hIF8oWoIpcc/UIrDF9YSY9I/AAAAAAAAA_A/Q1ljXgK5-rU/s200/SISCOSERV.jpg" width="200" /></a><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Foi
publicada no DOU de hoje (26.10.2012) a Instrução Normativa 1.298, da Receita
Federal do Brasil (RFB), que alterou a Instrução Normativa RFB nº 1.277/2012, a
qual institui a obrigação de prestar informações relativas às transações entre
residentes ou domiciliados no Brasil e residentes ou domiciliados no exterior
que compreendam serviços, intangíveis e outras operações que produzam variações
no patrimônio das pessoas físicas, das pessoas jurídicas ou dos entes
despersonalizados.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Referida
Instrução Normativa alterou o prazo excepcional, estabelecido para a prestação
de informações referente aos fatos ocorridos até 31 de dezembro de 2013.</span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Assim,
o prazo para apresentação das informações ao SISCOSERV referente aos serviços,
intangíveis e outras operações que produzam variações no patrimônio,
vendidos/prestados e/ou adquiridos/contratados por residente ou domiciliado no
país a residente ou domiciliado no exterior será de 180 (cento e oitenta) dias
a contar da data de início da prestação de serviço, da comercialização de
intangível, ou da realização da operação que produza variação no patrimônio das
pessoas físicas, das pessoas jurídicas ou dos entes despersonalizados.</span></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Esta
Instrução Normativa entra em vigor na data de sua publicação.</span></div>
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<br /></div>
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<i style="mso-bidi-font-style: normal;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: NetCPA</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-81095356207130251582012-10-11T06:17:00.001-07:002012-10-11T06:17:41.327-07:00PIS e Cofins unificados terão alíquota máxima de 9,25% a partir de 2014<!--[if gte mso 9]><xml>
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<b><span style="color: #660000;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">De
acordo com a Fazenda e a Receita Federal, sistema cumulativo de cobrança
acabará com a reforma das contribuições</span></span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="color: #660000;"><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Gustavo
Machado</span></span></b></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
Secretário da Receita Federal, Carlos Alberto Barreto, afirmou ontem que o
governo continuará a fazer uma reforma tributária fatiada. Segundo ele, os
primeiros objetivos são a modificação das modalidades de cobrança do PIS e da
Cofins. O governo federal, além de unir os tributos, acabará com o sistema
cumulativo da contribuição. As novas regras, estima, devem vigorar a partir de
2014.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Dyogo
Henrique, secretárioexecutivo adjunto do Ministério da Fazenda, afirmou também
que a alíquota máxima será de 9,25% para o imposto que substituirá o PIS e a
Cofins. Hoje, se somadas as duas contribuições, a média da alíquota já chega a
9,25%. “Todas as empresas serão colocadas no regime não-cumulativo. Apenas para
algumas exceções continuará valendo o modelo cumulativo para o PIS/Cofins”,
explicou o secretário-adjunto da Fazenda. Henrique diz que o governo está
trabalhando para a redução gradual da alíquota de ICMS interestadual no estado
de origem para 4%. “Também haverá um processo de convalidação dos incentivos e
benefícios fiscais dados pelos entes por meio do ICMS”, afirmou Dyogo Henrique.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Para
os estados que possuem uma balança comercial superavitária, ou seja, que enviam
mais produtos para outros estados do que recebem, não sejam prejudicados,
haverá um fundo de compensação. “Descontados os incentivos dados, serão
calculadas as compensações”, disse. No cálculo, serão ignoradas as negociações
pelos royalties do petróleo e a nova tabela do Fundo de Participação dos
Estados (FPE), que precisa ser definida até o dia 31 de dezembro por
determinação do Supremo Tribunal Federal (STF).</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">De
acordo com Henrique, o momento para trabalhar a reforma é ideal. A explicação
está na agenda colocada à força pelo STF, que definiu como inconstitucionais a
tabela atual de coeficientes do FPE e os incentivos fiscais dados pelos estados
que não passaram pela aprovação do Conselho de Política Fazendária (Confaz). “O
que todos querem é pagar menos impostos. Mas quando a proposta está na mesa,
problemas enormes surgem e impedem a aprovação. O sistema atual é uma bagunça,
mas a hora para mudá-lo é favorável”, comentou.</span></div>
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<br /></div>
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<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Arrecadação</span></b></div>
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<br /></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">De
acordo com Carlos Alberto Barreto, a previsão de arrecadação federal sofreu uma
queda com os incentivos dados pelo governo por meio do IPI e da Cide sobre os
combustíveis. O montante esperado pelo governo é apenas 2,5% superior ao
registrado em 2011. A projeção oficial da Receita Federal indicava alta da
ordem de 4,5%. O secretário garantiu que nos próximos meses o valor não sofrerá
alterações. Segundo ele, as bases de cálculo para a previsão ainda não
continham os efeitos das desonerações. Com isso, estados e municípios também
sofrerão uma queda na expectativa de arrecadação. Como 47% do IPI e do Imposto
de Renda são partilhados entre os entes federativos, estes também devem reduzir
suas previsões de arrecadação. Barreto afirma que continuará a revisão da
contribuição previdenciária patronal, desonerando a folha de pagamento em troca
de um percentual da receita líquida.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Reforma
injetaria R$ 30 bilhões na economia</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">De
acordo com ex-secretário da Fazenda, poder de compra do brasileiro subiria em
10%</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
ex-secretário-executivo do Ministério da Fazenda Bernard Appy afirmou ontem
que, caso uma reforma fiscal que abranja o ICMS, o PIS e a Cofins, obtenha
sucesso, serão injetados na economia R$ 30 bilhões. Segundo o atual consultor
da LCA, o poder de compra do brasileiro pode subir em 10% com a simplificação
dos tributos e o fim da guerra fiscal. “Se tratarmos destes três impostos
conjuntamente, o grosso da reforma tributária já estará resolvida”, afirmou o
economista. O caminho, para Appy, seria um modelo de PIS/Cofins que contemple
todos os setores, evitando trazer maior complexidade ao sistema. “O ideal seria
a cobrança sobre o valor adicionado e não sobre o faturamento”, continua Appy.
Para Armando Castelar Pinheiro, economista da Fundação Getúlio Vargas (FGV), o
governo federal ao dividir em etapas a reforma tributária cria instabilidade do
sistema. Segundo ele, setores já pediram para sair do grupo que tiveram a folha
de pagamento desonerada em troca da contribuição de 1% da receita líquida. “As
medidas devem ser horizontais (contemplando vários setores), evitando a busca
por rentabilidade”, explicou Castelar Pinheiro.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">De
acordo com o professor, a maior trava para a reforma fiscal no país é o tamanho
da carga tributária. Segundo ele, a arrecadação subiu de 24% do Produto Interno
Bruto para 34% em 2011. “O maior problema é que não utilizamos o dinheiro para
aumentar a competitividade, mas para outros meios”, diz Pinheiro. Ele avisa que
o patamar atual dos juros e o desemprego em baixa abrem espaço para a redução
da carga tributária. “O momento é propício. No futuro, teremos gastos muito
maiores com previdência social e saúde. O governo precisa rever o gasto”, alerta.
Para Fernando Rezende, professor da FGV, a base tributária precisa ser
compatilhada por União, estados e municípios, afim de promover o
desenvolvimento regional. “São desafios para o governo, a melhoria da
competitividade das empresas, a autonomia dos entes federativos, a estabilidade
de normas do sistema tributário e a isonomia”, indica Rezende.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Gustavo
Machado</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">gmachado@brasileconomico.com.br</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte:
Brasil Econômico</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-70067355420383158312012-10-04T04:18:00.003-07:002012-10-04T04:18:32.545-07:00Empresas de SP devem entregar Sped Fiscal em outubro<!--[if gte mso 9]><xml>
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<a href="http://2.bp.blogspot.com/-ZnEntNLFipc/UG1wbDBzjyI/AAAAAAAAA9M/90H4ZDB9wL4/s1600/sped_510954542.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="200" src="http://2.bp.blogspot.com/-ZnEntNLFipc/UG1wbDBzjyI/AAAAAAAAA9M/90H4ZDB9wL4/s200/sped_510954542.jpg" width="200" /></a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Desde
o início deste mês, 40.998 contribuintes do Estado de São Paulo passaram a ser
obrigadas a entregar o Sistema Público de Escrituração Digital (Sped) fiscal. O
Sped foi criado com o objetivo de informatizar as operações entre os fiscos e
os contribuintes. O sistema envolve os governos federal, estaduais e
municipais, por meio da padronização e compartilhamento das informações
contábeis e fiscais, tornando cada vez mais rápida a identificação dos
sonegadores.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
Sped está sendo implantado por etapas. Até o final do cronograma a quantidade
de empresas obrigadas a se ajustar a esta nova sistemática saltará
exponencialmente, de 20 mil para 270 mil estabelecimentos. A primeira começou
agora em outubro de 2012 e contemplou 40.998 contribuintes. A partir de janeiro
de 2013 mais 34.548 contribuintes serão obrigados ao envio da escrituração
digital. Outros 138.759 contribuintes deverão iniciar entrega do Sped Fiscal
nos meses de março, julho e outubro de 2013 e janeiro de 2014.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
grande mudança para empresas com este sistema foi o formato que são calculados
os tributos, que neste sistema passa a ser por item de produtos da empresa e
não mais sobre o faturamento total. Sendo necessário que se detalhe o ICMS na
compra e na venda. Com isso, a Secretaria da Fazenda e a Receita Federal terão
como observar toda a movimentação do estoque da empresa, com informações que
permitem construir o saldo de inventário e confrontar os declarados anualmente.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">"O
problema que estamos observando é que muitas empresas não se atentaram a esta
necessidade. Por isso, para nosso clientes estamos fazendo constantes palestras
e informativos sobre o tema. Caso não ocorra uma modificação nesta postura,
quem não se adaptar poderá receber multas a partir de R$ 5.000,00",
explica o diretor executivo da Confirp Contabilidade, Richard Domingos</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Domingos
lembra que cabe às empresas atualizarem os softwares para permirtir que a
obrigação seja cumprida e que, devido a complexidade e volume de informações, é
impossível elaborar o Sped de forma manual.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte: Revista
Consultor Jurídico</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0tag:blogger.com,1999:blog-6847827151025121111.post-69034206670633810052012-10-03T10:31:00.000-07:002012-10-03T10:31:05.941-07:00Regular uso de redes sociais na empresa: bom negócio?<!--[if gte mso 9]><xml>
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<a href="http://1.bp.blogspot.com/-IkSIPSQEeKw/UGx2TD1s7qI/AAAAAAAAA8g/VM_OmGiV2aQ/s1600/redes-sociais.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="149" src="http://1.bp.blogspot.com/-IkSIPSQEeKw/UGx2TD1s7qI/AAAAAAAAA8g/VM_OmGiV2aQ/s200/redes-sociais.jpg" width="200" /></a></div>
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<span style="color: #660000;"><b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
preocupação com regulamentar o uso das redes sociais no Brasil já atinge 55%
dos gestores, em uma média global de apenas 20%, segundo dados da Consultoria
ManPower</span></b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">As
redes sociais popularizam-se e, com elas a rotina das empresas também mudou. O
Brasil está entre os quatro países que mais acessam as redes sociais junto com
Rússia, China e Índia. A grande preocupação das empresas e dos gestores na
atualidade é quanto ao uso destas ferramentas de comunicação pelos
colaboradores durante o expediente, o que gera insegurança sobre as informações
sigilosas que possam transitar nessas redes e a queda da produtividade.
Preocupadas com a produtividade, muitas acabam por limitar o acesso às redes,
outras as liberam se valendo de um regulamento interno para estabelecer os
limites dos acessos. Diante disso, muita insegurança jurídica tem preocupado o
universo corporativo.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">A
preocupação com regulamentar o uso das redes sociais no Brasil já atinge 55%
dos gestores, em uma média global de apenas 20%, segundo dados da Consultoria
ManPower.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Segundo
o advogado de Crivelli Advogados, Antônio Carlos Bratefixe Júnior, o grande
desafio na criação dos regulamentos é não ultrapassar os limites do poder
diretivo. “Não há como criar um regulamento e implantá-lo diretamente em uma
empresa, sem estudar e analisar exatamente o que se pretende com ele e como
será sua aplicação. O tempo dos regulamentos genéricos já não existe mais. É
necessário que o profissional que esteja designado para criá-lo conheça
profundamente o funcionamento das redes sociais, bem como toda a estrutura de
acesso e caminhos para interagir com elas”, afirma.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">O
especialista recomenda como saída mais segura o envolvimento da gestão
administrativa e uma linha de comunicação que envolva três áreas: RH, TI e
Jurídico. A primeira com entendimento das necessidades da empresa e gestores; o
TI como responsável por avaliar e implementar as ferramentas necessárias e o
Jurídico como competência para avaliar os padrões legais e normativos seguros e
razoáveis. No seu ver, o uso das redes sociais no ambiente de trabalho é tema
que envolve não só produtividade ou segurança da informação de uma empresa, mas
sim, uma total mudança de comportamento e cultura na própria forma de
desenvolvimento das tarefas que todos devem estar atentos, assim como ocorreu
com o e-mail anos atrás.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Na
avaliação de Bratefixe, “não é razoável criar um sistema de segurança dentro de
uma empresa que vede o ingresso em suas dependências com esses dispositivos”.
Isto porque hoje não é somente o computador que acessa uma rede social. Existem
os dispositivos móveis, smartphones, iPods, iPads, e-readers etc... e cada vez
mais todo e qualquer dispositivo será integrado com uma rede social. Cabe a
cada empresa discutir o impacto que as redes sociais causam em suas áreas de
atuação e sobre o seu próprio negócio.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Segundo
o Ibope NetRatings (2012), o Brasil é o 5º país mais conectado. Cerca de 85% de
brasileiros que acessam a internet utilizam as redes sociais, dos quais 53%
acessam diariamente pelo menos uma rede social, isso faz com que o brasileiro
fique 25% do seu tempo de navegação "logado" em uma rede social.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Para
evitar passivos trabalhistas, o advogado orienta as empresas a terem os
seguintes cuidados ao criarem normas e regulamentos internos: estabelecer
regras básicas e gerais; ter o seu cumprimento obrigatório; manter o equilíbrio
do poder diretivo; respeitar os limites da privacidade e intimidade; ser
transparente aos tipos de vedação/regulamentação; estar integrado aos objetivos
da empresa; ter controle e aplicação rígida e eficiente; ser atualizado
constantemente e redigido sob o ponto de vista legal e tecnológico.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">Fonte:
Revista Incorporativa</span></i></div>
Procontábilhttp://www.blogger.com/profile/04703395018506574699noreply@blogger.com0