Planejamento tributário: qual melhor regime de tributação a ser adotado por uma empresa que tem como principal atividade a venda de armas e munições

Knowing the existing high tax burden in Brazil, it is necessary to draw up a Tax Planning. Therefore, this work is a case study of the company CB Medeiros & Cia Ltda., Located in the city of Caico, in order to find what tax regime that best fits her to the optimization of tax costs of products....

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Autor principal: Medeiros, Lindebergue de Oliveira
Outros Autores: Araújo, Ney Fernandes de
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
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Endereço do item:https://repositorio.ufrn.br/handle/123456789/48144
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Resumo:Knowing the existing high tax burden in Brazil, it is necessary to draw up a Tax Planning. Therefore, this work is a case study of the company CB Medeiros & Cia Ltda., Located in the city of Caico, in order to find what tax regime that best fits her to the optimization of tax costs of products. That's because in addition to the company's need to act on arms sales branch and ammunition, which has the state's largest ICMS rate, also aims to show how important and effective is a Tax Planning for a company, so that with their preparation bring reduction of tax costs. It has the general objective to analyze the forms of taxation that the company can choose and find what the least costly for her. The specific objectives are to understand how the existing taxation regimes, work in Brazil: taxable income, deemed profit and National Simple, get the values of calculation bases concerning each tax regime, according to its specification, calculate the values of taxes in each tax regime of study and be able to identify, from the results of the analyzes, which tax system best fit for the company. The search took place quantitatively as it had the object find the amount of taxes owed for each taxation and qualitative basis, as from these values, show that better tax regime to be followed, is an exploratory research, analyzing current legislation, tax documents, tax and accounting books. With the results of the study showed that the best and least burdensome tax regime to be adopted by the company is the National SIMPLE.