Descrição
Todos os participantes obterão informações precisas quanto aos procedimentos fiscais a serem observados e adotados pela legislação fiscal no que tange à substituição tributária do estado de São Paulo.
1. Conceito e tipos
2. Previsão Legal da Aplicabilidade da Substituição Tributária
3. Conceitos
3.1 Substituto
3.2 Substituído
4. Mercadorias Sujeitas ao Regime de Substituição Tributária
4.1. Aplicabilidade da substituição tributária no Estado de São Paulo
4.1.1. Enquadramento no segmento
4.2. Código Especificador de Substituição Tributária (CEST)
5. Substituição Tributária nas Operações Internas
6. Substituição Tributária nas Operações Interestaduais
6.1. Diferencial de alíquotas na forma da substituição tributária
7. Operações Interestaduais sem acordo Celebrado
8. Hipóteses de Inaplicabilidade da Substituição Tributária
9. Base de Cálculo
10. Forma de Cálculo do ICMS – ST
11. Preenchimento da NF-E
12. Antecipação Tributária
12.1. Definição da base de cálculo
12.2. Cálculo do imposto
12.2.1. Remetente do Regime Periódico de Apuração (RPA)
12.2.2. Remetente Simples Nacional
12.4. Dispensa do recolhimento da Antecipação
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