\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u306e\u7530\u6751\u5f69\u7d00\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS\uff09\u3068\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u8ca0\u62c5\u91d1\uff08COFINS\uff09\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002
\n\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS\uff09\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u3001Programas de Integra\u00e7\u00e3o Social\u3001\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u8ca0\u62c5\u91d1\uff08COFINS\uff09\u306fContribui\u00e7\u00e3o para Financiamento da Seguridade Social\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u540d\u524d\u3060\u3051\u3067\u3059\u3068\u3001\u3069\u3093\u306a\u7a0e\u91d1\u3067\u3042\u308b\u304b\u30a4\u30e1\u30fc\u30b8\u304c\u3064\u304d\u306b\u304f\u3044\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u7c21\u5358\u306b\u3054\u8aac\u660e\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

\u3053\u3061\u3089\u306f\u3088\u304f\u7a0e\u91d1\u3068\u30bb\u30c3\u30c8\u3067\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3059\u304c\u3001\u7d0d\u3081\u308b\u91d1\u984d\u306e\u8a08\u7b97\u3001\u7533\u544a\u3084\u7d0d\u4ed8\u65b9\u6cd5\u304c\u7a0e\u91d1\u3068\u307b\u307c\u4f3c\u3066\u3044\u308b\u3053\u3068\u304c\u305d\u306e\u7406\u7531\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3053\u308c\u3089\u4e8c\u3064\u306e\u3082\u306e\u306f\u3001\u4f01\u696d\u3084\u8a72\u5f53\u3059\u308b\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u793e\u4f1a\u8ca0\u62c5\u91d1\u3068\u540c\u69d8\u306e\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u7533\u544a\u30fb\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u306f\u3001\u7fcc\u6708\u306e25\u65e5\u307e\u3067\u306b\u884c\u3046\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002
\n\u306a\u304a\u3001\u7d0d\u3081\u308b\u91d1\u984d\uff08\u7387\/\uff05\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u65b9\u6cd5\u3084\u30ab\u30c6\u30b4\u30ea\u30fc\u3055\u308c\u308b\u56e3\u4f53\u3001\u696d\u7a2e\u306b\u5fdc\u3058\u3066\u5909\u308f\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u306a\u304a\u3001COFINS\u306b\u3064\u3044\u3066\u306f\u3001\u8f38\u5165\u53d6\u5f15\u306b\u8ab2\u3055\u308c\u308bCOFINS\u304c\u3042\u308a\u3001\u539f\u5247\u3001\u5546\u6750\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u5165\u8005\u304c\u7533\u544a\u30fb\u7d0d\u4ed8\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002
\n\u305d\u306e\u305f\u3081\u3001\u5546\u6750\u3092\u8f38\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08ICMS\uff09\u3001\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS\uff09\u3001\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u8ca0\u62c5\u91d1\uff08COFINS\uff09
\n\u30b5\u30fc\u30d3\u30b9\u3092\u8f38\u5165\u3059\u308b\u5834\u5408\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08ISS\uff09\u3001\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff08PIS\uff09\u3001\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u8ca0\u62c5\u91d1\uff08COFINS\uff09\u304c\u4e3b\u306a\u7a0e\u91d1\u3084\u793e\u4f1a\u8ca0\u62c5\u91d1\u7b49\u3067\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u305d\u306e\u4ed6\u306e\u30c8\u30d4\u30c3\u30af\u306b\u95a2\u3057\u307e\u3057\u3066\u3082\u3001\u5f0a\u793e\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304a\u308a\u307e\u3059\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u306f\u3001\u30d6\u30e9\u30b8\u30eb\u306e\u8d64\u672c\u3001\u306a\u3089\u3073\u306b\u300eWiki Investment\u300f\u306b\u8a18\u8f09\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u300eWiki Investment\u300f\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u56fd\u30da\u30fc\u30b8\u3001\u6bce\u9031\u3001\u60c5\u5831\u66f4\u65b0\u3092\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u6700\u65b0\u60c5\u5831\u3092\u624b\u306b\u5165\u308c\u305f\u3044\u65b9\u306f\u305c\u3072\u3001\u300eWiki Investment\u300f\u306e\u3054\u8cfc\u8aad\u3092\u304a\u30b9\u30b9\u30e1\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

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\u5f15\u304d\u7d9a\u304d\u7686\u3055\u307e\u306b\u3068\u3063\u3066\u6709\u76ca\u306a\u60c5\u5831\u3092\u767a\u4fe1\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002
\n\u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30d6\u30e9\u30b8\u30eb\u62e0\u70b9
\n\u7530\u6751\u5f69\u7d00<\/p>\n

<\/p>\n

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