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\u524d\u56de\uff082016\u5e74\u5ea6ICMS\u7a0e\u7387\u5909\u66f4\u306b\u3064\u3044\u3066\u2460\uff09\u306b\u5f15\u304d\u7d9a\u304d2016\u5e74\u5ea6ICMS\u7a0e\u5236\u5909\u66f4\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002<\/p>\n

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\u4eca\u56de\u306eICMS\u7a0e\u7387\u5909\u66f4\u306f\u3001\u6cd5\u6539\u6b63\uff08EMENDA CONSTITUCIONAL N\u00ba 87, DE 16 DE ABRIL DE 2015\uff09\u306b\u3088\u308a\u3001\u9023\u90a6\u61b2\u6cd5155\u67612\u9805\uff08Altera o \u00a7 2\u00ba do art. 155 da Constitui\u00e7\u00e3o Federal\uff09\u306e\u5909\u66f4\u304a\u3088\u3073\u66ab\u5b9a\u898f\u5b9a99\u6761\uff08art. 99 no Ato das Disposi\u00e7\u00f5es Constitucionais Transit\u00f3rias\uff09\u304c\u6839\u62e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\uff08\u4ee5\u4e0b\u3001\u53c2\u7167\uff09<\/p>\n

EMENDA CONSTITUCIONAL N\u00ba 87, DE 16 DE ABRIL DE 2015<\/p>\n

http:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/Emendas\/Emc\/emc87.htm<\/a><\/p>\n

 <\/p>\n

 <\/p>\n

\u307e\u305a\u3001\u4eca\u56de\u306e\u30d6\u30ed\u30b0\u3067\u306f\u3001\u7a0e\u7387\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u304c\u5404\u5ddeICMS\u306e\u6539\u6b63\u524d\uff08de %\uff09\u3001\u6539\u6b63\u5f8c\uff08para %\uff09\u306e\u7a0e\u7387\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u9806\uff09<\/p>\n

 <\/p>\n

    \n
  1. Alagoas<\/span> \u2013 um ponto percentual na al\u00edquota do ICMS, exceto produtos espec\u00edficos na legisla\u00e7\u00e3o do Estado;<\/li>\n
  2. Amap\u00e1<\/span> \u2013 de 17% para 18%;<\/li>\n
  3. Amazonas<\/span> \u2013 de 17% para 18%;<\/li>\n
  4. Bahia<\/span> – de 17% para 18%; e aplica\u00e7\u00e3o do adicional de 2 pontos percentuais \u00e0s al\u00edquotas internas do ICMS em opera\u00e7\u00f5es e presta\u00e7\u00f5es espec\u00edficas, destinado ao Fundo Estadual de Combate a Erradica\u00e7\u00e3o da Pobreza;<\/li>\n
  5. Cear\u00e1<\/span> \u2013 aumento em al\u00edquotas especificas;<\/li>\n
  6. Distrito Federal<\/span> \u2013 de 17% para 18%, e em al\u00edquotas especificas; e aplica\u00e7\u00e3o do adicional de 2 pontos percentuais \u00e0s al\u00edquotas internas do ICMS em opera\u00e7\u00f5es e presta\u00e7\u00f5es espec\u00edficas, destinado ao Fundo Estadual de Combate a Erradica\u00e7\u00e3o da Pobreza;<\/li>\n
  7. Goi\u00e1s<\/span> – aumento em al\u00edquotas especificas;<\/li>\n
  8. Maranh\u00e3o<\/span> – de 17% para 18%, e em al\u00edquotas especificas;<\/li>\n
  9. Mato Grosso do Sul<\/span> – aumento em al\u00edquotas especificas;<\/li>\n
  10. Minas Gerais<\/span> – aumento em al\u00edquotas especificas;<\/li>\n
  11. Para\u00edba<\/span> – de 17% para 18%, e em al\u00edquotas especificas;<\/li>\n
  12. Paran\u00e1<\/span> – aplica\u00e7\u00e3o do adicional de 2 pontos percentuais \u00e0s al\u00edquotas internas do ICMS em opera\u00e7\u00f5es e presta\u00e7\u00f5es espec\u00edficas, destinado ao Fundo Estadual de Combate a Erradica\u00e7\u00e3o da Pobreza;<\/li>\n
  13. Piau\u00ed<\/span> – aumento em al\u00edquotas especificas;<\/li>\n
  14. Pernambuco<\/span> – de 17% para 18%, e em al\u00edquotas especificas;<\/li>\n
  15. Rio de Janeiro<\/span> \u2013 aumento em al\u00edquotas especificas; e aplica\u00e7\u00e3o do adicional de 2 pontos percentuais \u00e0s al\u00edquotas internas do ICMS em opera\u00e7\u00f5es e presta\u00e7\u00f5es espec\u00edficas, destinado ao Fundo Estadual de Combate a Erradica\u00e7\u00e3o da Pobreza;<\/li>\n
  16. Rio Grande do Norte<\/span> \u2013 de 17% para 18%; e em al\u00edquotas especificas;<\/li>\n
  17. Rio Grande do Sul<\/span> – de 17% para 18%; e em al\u00edquotas especificas;<\/li>\n
  18. Rond\u00f4nia<\/span> \u2013 aumento em al\u00edquotas especificas; e aplica\u00e7\u00e3o do adicional de 2 pontos percentuais \u00e0s al\u00edquotas internas do ICMS em opera\u00e7\u00f5es e presta\u00e7\u00f5es espec\u00edficas, destinado ao Fundo Estadual de Combate a Erradica\u00e7\u00e3o da Pobreza;<\/li>\n
  19. Sergipe<\/span> \u2013 de 17% para 18%, e em al\u00edquotas espec\u00edficas;<\/li>\n
  20. Tocantins<\/span> – de 17% para 18%, e em al\u00edquotas espec\u00edficas; e aplica\u00e7\u00e3o do adicional de 2 pontos percentuais \u00e0s al\u00edquotas internas do ICMS em opera\u00e7\u00f5es e presta\u00e7\u00f5es espec\u00edficas, destinado ao Fundo Estadual de Combate a Erradica\u00e7\u00e3o da Pobreza;<\/li>\n<\/ol>\n

     <\/p>\n

     <\/p>\n

    \u6b21\u56de\u306fICMS\u7a0e\u5236\u5909\u66f4\u5f8c\u306e\u7570\u5dde\u9593\u53d6\u5f15\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

     <\/p>\n

     <\/p>\n

    \u7a0e\u52d9\u30b9\u30ad\u30fc\u30e0\u306e\u518d\u691c\u8a0e\u3084\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u8a55\u4fa1\u3001\u305d\u306e\u4ed6\u3054\u8cea\u554f\u304c\u5fa1\u5ea7\u3044\u307e\u3057\u305f\u3089\u3001\u4ee5\u4e0b\u307e\u3067\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n

    \u203b\u672c\u30d6\u30ed\u30b0\uff082016\u5e742\u67088\u65e5\u66f4\u65b0\uff09\u306e\u6b21\u56de\u4ee5\u964d\u66f4\u65b0\u5185\u5bb9\u3092\u5148\u306b\u3054\u89a7\u306b\u306a\u308a\u305f\u3044\u65b9\u306f\u3001\u662f\u975e\u3054\u9023\u7d61\u4e0b\u3055\u3044\u3002<\/p>\n

     <\/p>\n

    Tokyo Consulting Firm Limitada (BRAZIL)<\/strong><\/p>\n

    Av. Paulista, 2444 – 18\u00b0 andar \u2013 01310-300 \u2013 S\u00e3o Paulo \u2013 SP – BRASIL<\/p>\n

    \u91d1\u5185\u3000\u967d\u3000(Kanauchi, YO)<\/p>\n

    TEL +55-11-3218-7790 (\u5185\u7dda\u756a\u53f7\uff1a213)<\/p>\n

    Mobile \uff0b(55)-(11)-9-4867-1316<\/p>\n

    \n

    \n

    \n

    \n

    \u4ee5\u4e0a<\/p>\n

     <\/p>\n

     <\/p>\n

    Tokyo Consulting Firm Limitada<\/strong><\/p>\n

    Av. Paulista, 2444, S\u00e3o Paulo, SP, BRASIL<\/p>\n

    Diretor Presidente<\/p>\n

    \u91d1\u5185\u3000\u967d<\/p>\n

    \"\"<\/a>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u524d\u56de\uff082016\u5e74\u5ea6ICMS\u7a0e\u7387\u5909\u66f4\u306b\u3064\u3044\u3066\u2460\uff09\u306b\u5f15\u304d\u7d9a\u304d2016\u5e74\u5ea6ICMS\u7a0e\u5236\u5909\u66f4\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002   \u4eca\u56de\u306eICMS\u7a0e\u7387\u5909\u66f4\u306f\u3001\u6cd5\u6539\u6b63\uff08EMENDA CONSTITUCIONAL N\u00ba 87, DE […]","protected":false},"author":1,"featured_media":1312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[21,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/brazil_blog\/wp-content\/uploads\/2019\/06\/kaikei.png?fit=1172%2C878&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-ba","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/692"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/comments?post=692"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/692\/revisions"}],"predecessor-version":[{"id":1783,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/692\/revisions\/1783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/1312"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}