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BÁSICO DE ICMS 2020

(445 avaliações de clientes)

R$89.90

Cursos Incluídos
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Descrição

Demonstrar através de uma abordagem clara e objetiva as regras básicas do ICMS. Orientar sobre a legislação do ICMS e a aplicação dela nas operações com mercadorias e serviços realizadas pelos contribuintes do ICMS. Curso fundamental para quem está iniciando na área fiscal ou para qualquer profissional que precise ou queira entender a funcionalidade deste imposto.

 

MÓDULO I – Considerações Iniciais

Princípio da não cumulatividade (possibilidade de crédito)

Princípio da Seletividade (como definir alíquotas)

Conceitos importantes para compreensão do ICMS

CONTRIBUINTE

Responsabilidade de terceiros

MÓDULO II – ABERTURA DE EMPRESA

INSCRIÇÃO NO CGC/TE

1. Como Solicitar Inscrição Estadual (CGC/TE) pelo site da SEFAZ/RS

1.1 Documentação Exigida para Solicitação de Inscrição na Repartição

1.1.1 CAE – Código de Atividades Econômicas (como montar)

1.1.2 CAE para Comércio Varejista e Serviços

2. Documento de Identificação da Receita Estadual – Dl/RE

3. Baixa de Ofício

MÓDULO III – REGIMES DE TRIBUTAÇÃO (FISCAL)

1. Definições

1.1 Categoria Geral

1.2 SIMPLES NACIONAL – Empresa de Pequeno Porte e Microempresa

. Sublimite Estadual/RS

4. Microempreendedor individual

MÓDULO IV – FATO GERADOR DO ICMS

Diferencial de alíquota uso ou consumo e ativo (cálculo)

. Sublimite Estadual/RS

4. Microempreendedor individual

MÓDULO IV – FATO GERADOR DO ICMS

Diferencial de alíquota uso ou consumo e ativo (cálculo)

Diferencial de alíquota destinatário não contribuinte (cálculo)

MÓDULO V – BASE DE CÁLCULO

Como calcular – Exemplos práticos

MÓDULO VII – ALÍQUOTAS NAS OPERAÇÕES INTERNAS

MÓDULO VIII – ALÍQUOTAS NAS OPERAÇÕES E PRESTAÇÕES INTERESTADUAIS

MÓDULO IX – APURAÇÃO E PAGAMENTO DO ICMS

MÓDULO X – PAGAMENTO ANTECIPADO

MÓDULO XI – FAVORES FISCAIS

Programa do Curso

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