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CURSO DE PIS/PASEP E COFINS 2021

(413 avaliações de clientes)

R$89.90

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Descrição

Analisar de forma objetiva, através de definição de conceitos e utilização de estudo de casos, a apuração do PIS e COFINS no regime cumulativo e não-cumulativo para evitar recolhimentos indevido ou a maior e contenciosos tributários, associando o EFD-Contribuições (PIS/PASEP e COFINS)

PIS e COFINS (cumulativo/não cumulativo)

– Introdução

– Pessoas Jurídicas Obrigadas a Apuração Não-cumulativa

– Cooperativas Agropecuárias e as de Consumo

– Pessoas Jurídicas Sujeitas a Outras Modalidades de Tributação

– Entidades Imunes e Isentas

– Receitas Excluídas da Modalidade Não-cumulativa

– Receitas Excluídas da Modalidade Não-cumulativa

– Base de Cálculo

– Exclusões ou Deduções

– Alíquotas

– Receitas Financeiras

– Papel Para Impressão de Periódicos

– Álcool Para Fins Carburantes

– Empresas Estabelecidas na Zona Franca de Manaus

– Alíquota 0 (Zero)

– Suspensão da Incidência

– Venda Para Pessoa Jurídica Tributada Com Base no Lucro Real

– Vendas de Desperdícios, Resíduos e Aparas

– Créditos de PIS e COFINS

– Conceito de Insumo

– Regras Especiais para Aproveitamento dos Créditos

– Créditos nas Compras de Mercadoria Produzida por Pessoa Jurídica Estabelecida na Zona Franca de Manaus

– Compras pelas Pessoas Jurídicas Estabelecidas na Zona Franca de Manaus

– Revendedor de Papel Imune a Impostos

– Créditos Referentes Aos Estoques de Abertura

– Versão de Bens e Direitos na Fusão, Cisão e Incorporação

– Pessoa Jurídica com Incidência Parcial das Contribuições na Modalidade Não-Cumulativa

– Limitações ao Desconto de Créditos

– Regra Geral

– Bens Furtados, Roubados, Inutilizados, Deteriorados ou Destruídos – Estorno de Créditos

– Crédito Presumido

– Tratamento Fiscal Dos Créditos

– Exemplo

– Aproveitamento dos Créditos

– Escrituração dos Créditos

– Dedução de Retenções na Fonte

– Recolhimento

– Guarda de Documentos

Programa do Curso

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