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CURSO DE CRUZAMENTO DA GIA COM O SPED 2021

(191 avaliações de clientes)

R$99.90

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Descrição

A área tributária está em constante alterações, obrigando todas as empresas, seus colaboradores e principalmente os sujeitos passivos de obrigação tributária manter-se atualizado.

 

OBJETIVO

Este curso visa apresentar de forma prática e detalhada, a forma de preenchimento no Sped Fiscal, dos Registros E110, E111, E115 e C197, através da utilização das tabelas 5.1.1, 5.2 e 5.3 divulgadas pela Sefaz/RS, que facilitará a importação da GIA mensal através do Sped Fiscal.

 

 

A QUEM SE DESTINA

Profissionais da área fiscal e contábil, de Tecnologia da Informação (TI), contadores, controllers, analistas, auxiliares, assistentes e demais profissionais interessados na rotina das obrigações fiscais.

 

 

PROGRAMA

 

  • Parte Teórica – Registros do Sped Fiscal
  • Registro E110 – Apuração do ICMS – Operações Próprias;
  • Registro E111 – Ajuste/Benefício da Apuração do ICMS – Operações Próprias;
  • Registro E115 – Informações Adicionais da Apuração – Valores Declaratórios;
  • Registro C197 – Outras Obrigações Tributárias.

 

  • Escrituração das Principais Operações na Gia
  • Créditos por Importação – Quadro A – Campo 02;
  • Créditos por Transferência – Quadro A – Campo 03;
  • Créditos Presumidos – Quadro A – Campo 04;
  • Créditos por Compensação por Pagamentos Indevidos – Quadro A – Campo 05;
  • Outros Créditos – Quadro A – Campo 06 – Antecipação Tributária do ICMS;
  • Débitos por Importação – Quadro A – Campo 09;
  • Débitos de Responsabilidade Compensáveis – Quadro A – Campo 10;
  • Débitos por Transferência de Créditos e Saldo Credor – Quadro A – Campo 11;
  • Débitos por Compensação – Quadro A – Campo 12;
  • Outros Débitos – Quadro A – Campo 13 – Antecipação Tributária do ICMS, Diferencial de Alíquotas Uso e Consumo e Estorno de Créditos;
  • Saldo Devedor Inferior ao Limite para Recolhimento – Quadro B – Campo 18;
  • Pagamentos no Mês de Referência (ICMS Próprio) – Quadro B – Campo 20;

 

  • Preenchimentos dos Anexos I, V e Importância Excluída Valor Adicionado da Gia
  • Operações de Entradas com lançamento na Coluna Isentas/Não Tributadas da Gia;
  • Operações de Entradas com lançamento na Outras da Gia;
  • Operações de entradas com destaque do ICMS ST na respectiva NF-e emitida pelo fornecedor;
  • Operações de entradas com destaque do IPI na respectiva NF-e emitida pelo fornecedor;
  • Operações de Saídas beneficiadas pela Isenção do ICMS, conforme disposto no Livro I, art. 9º e 10º do RICMS/RS;
  • Operações de Saídas beneficiadas com a Não Incidência do ICMS, conforme disposto no Livro I, art 11 do RICMS/RS;
  • Operações de Saídas beneficiadas com a Redução da Base de Cálculo do ICMS, conforme disposto no Livro I, art 23 e 24 do RICMS/RS;
  • Operações de Saídas beneficiadas com o Diferimento Total e/ou Parcial do ICMS;
  • Operações de Saídas beneficiadas pela Suspensão do ICMS;
  • Operações de Saídas sujeitas a Substituição Tributária do ICMS, na condição de Contribuinte Substituto ou Substituído Tributário do ICMS ST;
  • Operações de Saídas com destaque do IPI;
  • Operações de Saídas com destaque do ICMS ST
  • Operações com exclusões parciais para fins de informações da Gia Modelo B.

 

 

  • Registro 1400 – Informações sobre Valores Agregados
  • Apresentação do Registro 1400 – Informações sobre Valores Agregados;
  • Contribuintes obrigados a entrega desse Registro;
  • Exemplo de Informações a ser prestadas por empresas Prestadoras de Serviços de Transporte;

 

Programa do Curso

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