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ESPECIALIZAÇÃO TRIBUTÁRIA/FISCAL

(388 avaliações de clientes)

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Nosso novo Curso serve para quem quer trabalhar na área fiscal emitindo nota com retenção de ICMS, PIS, Cofins, para quem faz SPED Fiscal e EFD Contribuições. Será visto, de forma detalhada, o Simples Nacional tanto no que se refere a ICMS quanto impostos federais e recolhimentos. Mistura as duas áreas da consultoria fiscal/contábil federal.

O ICMS neste curso é visto de forma mais objetiva que o ICMS do curso de analista Fiscal. Não abordará ISS nem IPI, nem alguns assuntos menos relevantes do ICMS.

FISCONET CURSOS:
✅ Cursos Fiscais atualizados REGULARMENTE!
✅ Notícias e Matérias da área para você se manter informado!
✅ Tira-dúvidas com o professor,
✅ Curso com mais 50 horas de aula!
👉🏼 Assista quantas vezes quiser no período do acesso,
👉🏼 Perguntas na Plataforma sobre questões abordadas no curso,
👉🏼 Certificado de participação,

 

CONTEÚDO PROGRAMATICO

Módulo I – SIMPLES Nacional – Impostos e Contribuições Abrangidos Pelo SIMPLES NACIONAL 

Impostos e Contribuições não Incluídos no SIMPLES NACIONAL

– Empresas que Podem Optar Pelo SIMPLES

– Limites Proporcionais

– Conceito de Receita Bruta

– Empresas que Não Podem Optar Pelo SIMPLES NACIONAL

– Cálculo do Valor Devido Mensalmente

– Percentuais Aplicáveis Sobre a Receita Bruta (Tabelas)

– Receitas de Exportação, Isentas, Monofásicas e de Substituição Tributária

– Ganhos de Capital e Rendimentos de Aplicação Financeira

– Data e Forma de Pagamento

– Pagamentos Feitos a Maior ou Indevidamente

– Obrigações Acessórias

– Vedação da Aplicação em Incentivos Fiscais

– Rendimentos Pagos Aos Sócios ou ao Titular

– Tributação do Excesso de Receita

– Exclusão do Simples nacional

– Omissão de Receita

– DAS e DASN

Módulo II – Retenção de Impostos e Contribuições Federais – IRRF, PIS, COFINS e CSLL 

– Obrigatoriedade das Retenções

– Serviços prestados de Pessoas Jurídicas para outras Pessoas Jurídicas

– Incidência e fato gerador

– Lista dos serviços alcançados

– Alíquotas

– Serviços de limpeza, manutenção e conservação de bens, segurança vigilância e locação de mão de obra.

– Factoring

– Comissão de intermediação

– Serviços de propaganda e publicidade

– Cooperativas de trabalho, associações de profissionais ou assemelhados

– Serviços prestados por sociedade civil ligada à fonte pagadora

– Pessoa Jurídica Imune ou Isenta

– Retenção parcial

– Modelo de Declarações

– Pessoas Jurídicas enquadradas no SIMPLES

– Firmas Individuais (Empresário)

– Rendimentos pagos a pessoas físicas

– Responsabilidade pela retenção e recolhimento

– Reajustamento da base de cálculo

– Comprovante de rendimentos pagos e de retenção

– Pagamento

– Valor inferior a R$ 10,00

– Códigos do DARF

– Pagamento fora do prazo

– DIRF.

Módulo III – DCTF e PER/DCOMP

– Aspectos Gerais

– Confronto de Informações

– Obrigatoriedade e dispensa

– O que declarar

– Local, Prazo e Forma de Entrega

– Alteração de Dados Informados

– Penalidades e Acréscimos Legais

– Tratamento dos Dados Informados

– PGD DCTF

– Estrutura do Programa

– Análise das Alterações no Programa

– Acesso ao PGD

– Pasta Cadastro

– Pasta Débitos e Créditos

– Pasta Quotas

– Pasta Resumo

– Normas Gerais de Procedimentos

– Prestação e Controle de Informações

– Casos Práticos

– Legislação Aplicável

– Compensação de Tributos e Contribuições:

– De mesma natureza;

– De natureza distinta;

– Saldo de IRPJ e CSLL apurados em declaração.

– O que poderá ser restituído/ressarcido;

– A obrigatoriedade da utilização do PER/DCOMP;

– Encargos sobre os débitos;

– Juros sobre os créditos;

– Compensação indevida (reflexos);

– Preenchimento das diversas Pastas e respectivas Fichas – Prazo de entrega da PER/DCOMP.

– Demais informações necessárias.

– Exemplos Práticos.

MODULO IV

Capítulo I. Imposto Estadual – ICMS/RS

I. Disposições Gerais

II. Contribuinte

III. Inscrição no CGC/TE

IV. Regime de Tributação

V. Fato Gerador do ICMS

VI. Base de Cálculo

VII. Alíquota ICMS

VIII. Pagamento do imposto

IX. Pagamento Antecipado

Exemplos práticos

Capítulo IV

I. Favores Fiscais

II. Isenção

III. Não Incidência

IV. Base de Cálculo Reduzida

V. Diferimento do Pagamento do ICMS

VI. Suspensão

VII. Benefícios para Empresas do Simples Nacional

MÓDULO V

Capítulo I

I. Diferencial de Alíquota – Uso ou Consumo

II. Emenda Constitucional 87/2015

III. Diferencial de Alíquota Diferença de Alíquota/Antecipação de Imposto

Capítulo II

I. Crédito Fiscal

II. Crédito do Ativo Imobilizado

III. Crédito Fiscal Presumido – COM AS ÚLTIMAS ALTERAÇÕES

IV. Inadmissibilidade do Crédito Fiscal

Exemplos Práticos

MÓDULO VI

Capítulo I

I. Substituição Tributária 

II. Operação Interna

III. Operações Interestaduais

Mercadorias Oriundas de Outras Unidades da Federação sem Substituição Tributária – Procedimento Fiscal

IV. Cálculo do ICMS ST – Uso e Consumo ou Ativo

V. Período de Apuração

VI. Obrigações do Substituto Tributário

VII. Hipóteses de não Aplicabilidade da Substituição Tributária

VIII. Emissão dos Documentos

IX. Escrituração Fiscal

X. Restituição

XI. Retorno de Mercadoria não Entregue ao Destinatário

XII. Devolução

XIII. Alterações: Complemento do ICMS ST nas Operações Internas

XIV. ROT – Regime Optativo de Tributação da ST

Exemplos Práticos

Capítulo II

I. Fundo Estadual de Combate a Pobreza

MÓDULO VII

Capítulo I. Documentário Fiscal

I. Nota Fiscal Eletrônica e Danfe

II. Nota Fiscal de Consumidor Eletrônica

III. Documentos Fiscais para Empresas do Simples Nacional

MÓDULO VIII

Capítulo I. Operações

I. Venda para Entrega Futura

II. Venda à Ordem – Operação Triangular

III. Operações de Aquisição e Distribuição de Brindes

IV. Venda Ambulante por Contribuinte deste Estado

V. Conserto e Restauração

VI. Industrialização por Encomenda

VIII. Demonstração

MÓDULO IX

Obrigações Acessórias

Capítulo I. GIA

Capítulo II. Sped Fiscal

Capítulo III. DesTda (SEDIF)

 

 

 

 

 

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