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{"id":1657,"date":"2020-10-22T09:04:34","date_gmt":"2020-10-22T09:04:34","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/?p=1657"},"modified":"2021-07-11T10:07:36","modified_gmt":"2021-07-11T10:07:36","slug":"reforma-tributaria","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/reforma-tributaria\/","title":{"rendered":"\u7a0e\u5236\u6539\u9769\uff08Reforma Tribut\u00e1ria\uff09\u306b\u95a2\u3059\u308b\u73fe\u72b6\u306e\u6cd5\u6848"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002<br \/>\n\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u3067\u3059\u304c\u3001\u3053\u3053\u6700\u8fd1\u304a\u554f\u3044\u5408\u308f\u305b\u3092\u826f\u304f\u3044\u305f\u3060\u304f\u3001<\/p>\n<p>\u7a0e\u5236\u6539\u9769\uff08Reforma Tribut\u00e1ria\uff09\u306e\u73fe\u72b6\u306e\u6cd5\u6848\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30dc\u30eb\u30bd\u30ca\u30fc\u30ed\u653f\u6a29\u4e0b\u306b\u304a\u3044\u3066\u3001\u6ce8\u76ee\u3055\u308c\u3066\u3044\u305f\u6539\u9769\u306e1\u3064\u3068\u3057\u3066\u3001\u7a0e\u5236\u6539\u9769\uff08Reforma Tribut\u00e1ria \uff09\u304c\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n3\u6708\u4e0b\u65ec\u3088\u308a\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u3082\u3042\u308a\u3001\u307b\u3068\u3093\u3069\u52d5\u304d\u304c\u307f\u3089\u308c\u306a\u304b\u3063\u305f\u72b6\u6cc1\u3067\u306f\u3054\u3056\u3044\u307e\u3059\u304c\u30017\u670821\u65e5\u3001\u7a0e\u5236\u6539\u9769\u6cd5\u6848\u304c\u8b70\u4f1a\u3078\u63d0\u51fa\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e3b\u306a\u5185\u5bb9\u306f\u3001\u8907\u96d1\u5316\u3057\u3066\u3044\u308b\u9023\u90a6\u7a0e\u3067\u3042\u308b\u3001PIS\uff08\u793e\u4f1a\u7d71\u5408\u57fa\u91d1\uff09\u3068COFINS\uff08\u793e\u4f1a\u4fdd\u967a\u878d\u8cc7\u8ca0\u62c5\u91d1\uff09\u306e\u4ee3\u308f\u308a\u306b\u3001CBS\uff08Contribui\u00e7\u00e3o sobre Bens e Servi\u00e7os\u3001\u8ca1\u30b5\u30fc\u30d3\u30b9\u8ca0\u62c5\u91d1\uff09\u3068\u3044\u3046\u7a0e\u91d1\u3092\u65b0\u305f\u306b\u8a2d\u3051\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3082\u3046\u5c11\u3057\u5177\u4f53\u7684\u306a\u8a71\u3092\u3044\u305f\u3057\u307e\u3059\u3068\u3001\u73fe\u72b6\u306e\u6848\u3067\u306f\u3001CBS\u306e\u7a0e\u7387\u306f12%\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u98df\u6599\u54c1\u306a\u3069\u306e\u4e00\u90e8\u306e\u5206\u91ce\u306b\u3064\u3044\u3066\u306f\u514d\u9664\u3001\u307e\u305f\u91d1\u878d\u6a5f\u95a2\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7387\u306f5.8%\u3068\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u73fe\u6642\u70b9\u306ePIS\/COFINS\u306e\u7a0e\u7387\u3092\u8003\u3048\u308b\u3068\u3001\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001Lucro Real\uff08\u5b9f\u8cea\u5229\u76ca\uff09\u65b9\u5f0f\u3067\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u4f01\u696d\u306e\u5834\u5408\u3001PIS\/COFINS\u306e\u7a0e\u7387\u306f\u3001\u5408\u8a08 9.25\uff05 \uff08PIS 1.65%\u3001COFINS 7.6%\uff09<\/p>\n<p>\u3067\u3059\u306e\u3067\u30012.75%\u5897\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001Lucro Presmido\uff08\u63a8\u5b9a\u5229\u76ca\uff09\u65b9\u5f0f\u306e\u5834\u5408\u3001\u73fe\u72b6\u306f\u5408\u8a083.65%\uff08PIS 0.65%\u3001COFINS 3.0%\uff09\u3067\u3059\u304c\u3001CBS\u306e\u5834\u54080%\u3068\u73fe\u72b6\u3067\u306f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u3060\u3001\u8b70\u4f1a\u3078\u6848\u3092\u63d0\u51fa\u6bb5\u968e\u3067\u3042\u308a\u3001\u4eca\u5f8c\u5909\u66f4\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u5341\u4e8c\u5206\u306b\u8003\u3048\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u307e\u305a\u306f\u73fe\u72b6\u306e\u72b6\u6cc1\u3068\u3044\u3046\u3053\u3068\u3067\u628a\u63e1\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u5148\u306b\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3057\u305f\u3001CBS\u306e\u7a0e\u91d1\u4ee5\u5916\u306b\u3082\u3001IPI\uff08\u5de5\u696d\u7a0e\uff09\u306e\u7c21\u7565\u5316\u3084\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u898b\u76f4\u3057\u3001CPMF\uff08\u66ab\u5b9a\u91d1\u878d\u53d6\u5f15\u8ca0\u62c5\u7a0e\u30fb\u5c0f\u5207\u624b\u7a0e\uff09\u306e\u5fa9\u6d3b\u306a\u3069\u304c\u4eca\u56de\u306e\u7a0e\u5236\u6539\u9769\u306b\u76db\u308a\u8fbc\u307e\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u6cd5\u6848\u304c\u627f\u8a8d\u3055\u308c\u305f\u5834\u5408\u3001\u65b0\u6cd5\u306e\u767a\u8868\u304b\u3089\u534a\u5e74\u5f8c\u306b\u3001\u6cd5\u6848\u5185\u5bb9\u306e\u5b9f\u65bd\u3092\u958b\u59cb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u539f\u6587\uff1a<\/p>\n<ul>\n<li><a href=\"https:\/\/www.gov.br\/pt-br\/noticias\/financas-impostos-e-gestao-publica\/2020\/07\/governo-federal-entrega-primeira-parte-da-reforma-tributaria-ao-congresso-nacional\">https:\/\/www.gov.br\/pt-br\/noticias\/financas-impostos-e-gestao-publica\/2020\/07\/governo-federal-entrega-primeira-parte-da-reforma-tributaria-ao-congresso-nacional<\/a><\/li>\n<li><a href=\"http:\/\/receita.economia.gov.br\/noticias\/ascom\/2020\/julho\/nova-cbs-vai-ampliar-produtividade-e-estimular-crescimento-economico\">http:\/\/receita.economia.gov.br\/noticias\/ascom\/2020\/julho\/nova-cbs-vai-ampliar-produtividade-e-estimular-crescimento-economico<\/a><\/li>\n<\/ul>\n<p>\u5f15\u304d\u7d9a\u304d\u7a0e\u5236\u6539\u9769\uff08Reforma Tribut\u00e1ria\uff09\u306b\u3064\u3044\u3066\u60c5\u5831\u767a\u4fe1\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304f\u3068\u3068\u3082\u306b\u3001\u8cb4\u793e\u3067\u306e\u5546\u6d41\u3084\u53d6\u5f15\u5546\u6750\u306b\u304a\u3044\u3066\u3001\u4eca\u56de\u306e\u7a0e\u5236\u6539\u9769\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u304c\u3042\u308b\u304b<br \/>\n\u8a73\u7d30\u306b\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u3068\u3044\u3046\u304b\u305f\u3061\u3067\u30b5\u30dd\u30fc\u30c8\u304b\u306e\u3046\u3067\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>\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<br \/>\n\u304a\u8aad\u307f\u304f\u3060\u3055\u308a\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<hr \/>\n<h2><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/h2>\n<h3><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p>\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<br \/>\n\u7530\u6751\u5f69\u7d00<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"1239\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/brazil_blog\/dsc08732\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-e1557390297308.jpg?fit=100%2C67&amp;ssl=1\" data-orig-size=\"100,67\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"DSC08732\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-e1557390297308.jpg?fit=300%2C200&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-e1557390297308.jpg?fit=1024%2C683&amp;ssl=1\" class=\"size-thumbnail wp-image-1239 alignnone\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/05\/DSC08732-150x150.jpg?resize=150%2C150\" alt=\"\" width=\"150\" height=\"150\" data-recalc-dims=\"1\" \/><\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u3001\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Pte. 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