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REFORMA TRIBUTÁRIA DO ICMS E SEUS IMPACTOS NO RIO GRANDE DO SUL 2021

(403 avaliações de clientes)

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Descrição

Os temas abordados servirão para melhorar o desempenho do participante, dando maior segurança, qualidade e confiabilidade nas informações transmitidas e principalmente nos resultados apresentados.

1) ICMS Próprio
a) Isenções – Prorrogações
– Prestações de Serviços de Transportes Intermunicipais
– Leite Pasteurizado – Tipos A, B e C
– Insumos Agropecuários
– Veículos destinados a pessoas portadoras de deficiência física
– Doações efetuadas ao Governo do Estado
– Saídas com destino a instituições sem fins lucrativos
– Saídas para a Secretaria de Educação do Estado
– Saídas de automóveis destinados a Taxistas
– Saídas de Preservativos
– Saídas de Medicamentos
·- Saídas de Medicamentos e Fármacos destinados a órgãos da
Administração Pública
– Outras Isenções com relevância.
b) Redução na Base de Cálculo do ICMS
– Convênio 52/91
– Cesta Básica de Alimentos
– Saídas de Arroz Beneficiado
– Feijão
– Saídas Internas de Pedra Britada e de Mão
– Prestações de Serviços de Transporte Intermunicipal de Pessoas
· Carrocerias e Semirreboques
· Prorrogações de benefícios fiscais relacionados a redução da base de
cálculo do ICMS
c) Crédito Presumido do ICMS
– Crédito Presumido do ICMS – Prorrogações
– “e-commerce” – NOVO Crédito Presumido
– Importações de Mercadoria por intermédio de portos, aeroportos ou
pontos de fronteira alfandegados – NOVO Crédito Presumido
– Cama Box – NOVO Crédito Presumido
– Crédito Presumido do ICMS para Bares, restaurantes e Similares –
Alterações
d) Diferimento do ICMS
– Diferimento do ICMS – Ampliação das Hipóteses
– Diferimento Parcial do ICMS – NOVO Percentual
– Saídas de Trigo e Tricale em grão – Ampliação do Diferimento
– Contribuintes no REF – Hipótese de Diferimento
e) Outras Alterações
– NOVAS listagem de mercadorias Sujeitas a Alíquota interna de 12% de
ICMS
– NOVAS Alíquotas Internas do ICMS
– Possibilidade de creditamento do ICMS nas devoluções por MEI
– Antecipação Tributária do ICMS – Hipótese de NÃO RECOLHIMENTO
– Simples Gaúcho – Revogação na redução da Base de Cálculo e Previsão de
Isenção

2) Obrigações Acessórias – Alterações
NF-e de Estorno de Créditos – Possibilidade de Dispensa de Emissão;
– Emissão de NF-e ou NF-e Avulsa
– NF-e – Cancelamento, Manifestação do Destinatário
– Carta de Correção Eletrônica – CC-e – Aplicabilidade
– CFOP – Ajuste SINIEF 16/2020 – NOVOS Códigos
– Registro de Passagem – Dispensa de Obrigatoriedade
– Multas Formais – Inclusão de NOVAS Multas
– Declaração do estoque na Gia para o exercício de 2021 – NOVOS
Procedimentos
– NFC-e – Postergação da data de obrigatoriedade para faixa de
faturamento
– Diferencial de Alíquota de Uso e Consumo – NOVO Cálculo
– Códigos de Receita para Recolhimento por GA- Atualização

Programa do Curso

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