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{"id":693,"date":"2016-02-15T09:18:33","date_gmt":"2016-02-15T09:18:33","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/brazil_blog\/2016%e5%b9%b4%e5%ba%a6icms%e7%a8%8e%e5%88%b6%e5%a4%89%e6%9b%b4%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e2%91%a2\/"},"modified":"2021-06-18T12:10:56","modified_gmt":"2021-06-18T12:10:56","slug":"finance-6","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/finance-6\/","title":{"rendered":"2016\u5e74\u5ea6ICMS\u7a0e\u5236\u5909\u66f4\u306b\u3064\u3044\u3066\u2462"},"content":{"rendered":"

\u524d\u56de\uff082016\u5e74\u5ea6ICMS\u7a0e\u7387\u5909\u66f4\u306b\u3064\u3044\u3066\u2461\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

 <\/p>\n

2016\u5e74\u5ea6ICMS\u7a0e\u5236\u5909\u66f4\u306b\u304a\u3044\u3066\u3001\u5dde\u9593\u53d6\u5f15\u304a\u3088\u3073\u5dde\u9593\u7a0e\u7387\u5dee\u7570\uff08DIFAL\uff1aDIFERENCIAL DE AL\u00cdQUOTA DO ICMS\uff09\u306e\u9069\u7528\u65b9\u6cd5\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

    \n
  1. \u4ed6\u5dde\u306b\u6240\u5728\u3059\u308bICMS\u975e\u7d0d\u7a0e\u7fa9\u52d9\u3068\u306a\u308b\u6700\u7d42\u6d88\u8cbb\u8005\u306b\u5bfe\u3057\u3066\u5546\u54c1\u3092\u6d41\u901a\u3059\u308b\u5834\u5408\u3001\u8ca9\u58f2\u5148\u306e\u5dde\u5185\u53d6\u5f15\u306e\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3059\u308b<\/li>\n
  2. \u3082\u3057\u304f\u306f\u3001\u5546\u54c1\u3092\u6d41\u901a\u3059\u308b\u5148\u304c\u4ed6\u5dde\u3067\u3042\u308a\u3001\u304b\u3064\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u5dde\u9593\u53d6\u5f15\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308b<\/li>\n<\/ol>\n

    \u203b\u5dde\u9593\u53d6\u5f15\u306b\u304a\u3051\u308b\u7a0e\u7387\u306e\u9055\u3044\uff08DIFAL\uff09\u3067\u767a\u751f\u3059\u308bICMS\u306e\u7d0d\u4ed8\u306fGNRE\uff08Guia Nacional de Recolhimento de Tributos Estaduais\uff09\u306b\u3066\u5bfe\u5fdc\u3002<\/p>\n

     <\/p>\n

    \u4eca\u56de\u306e\u7a0e\u5236\u5909\u66f4\u306b\u304a\u3044\u3066\u3001\u8ca9\u58f2\u5143\u306e\u4f01\u696d\u306f\u8ca9\u58f2\u5148\u5dde\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3082\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u9069\u7528\u7a0e\u7387\u304a\u3088\u3073\u7d0d\u7a0e\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3001\u5e74\u5ea6\u3067\u6bb5\u968e\u7684\u306b\u5206\u914d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

     <\/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

    \u00a0<\/em><\/p>\n

    Art. 2\u00ba <\/em><\/p>\n

    O Ato das Disposi\u00e7\u00f5es Constitucionais Transit\u00f3rias passa a vigorar acrescido do seguinte <\/span><\/em><\/p>\n

    The Act of Transitional Constitutional Provisions shall henceforth include the following<\/em><\/p>\n

    art. 99:<\/em><\/p>\n

    “Art. 99. Para efeito do disposto no inciso VII do \u00a7 2\u00ba do art. 155, no caso de opera\u00e7\u00f5es e presta\u00e7\u00f5es que destinem bens e servi\u00e7os a consumidor final n\u00e3o contribuinte localizado em outro Estado, o imposto correspondente \u00e0 diferen\u00e7a entre a al\u00edquota interna e a interestadual ser\u00e1 partilhado entre os Estados de origem e de destino, na seguinte propor\u00e7\u00e3o:<\/span><\/em><\/p>\n

    For the purposes of subsection VII of \u00a7 2 of art. 155, for operations and rendering of goods and services to final consumers, not taxpayers, located in another state, the tax corresponding to the difference between the internal rate and the interstate will be shared between Sates of origin and destination, in the following proportions:<\/em><\/p>\n

    \u00a0<\/em><\/p>\n

      \n
    1. i.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em>para o ano de 2015: 20% (vinte por cento) para o Estado de destino e 80% (oitenta por cento) para o Estado de origem;<\/span><\/em><\/li>\n<\/ol>\n

      for the year 2015: twenty percent (20%) to the state of destination and eighty percent (80%) to the state of origin<\/p>\n

      2015\u5e74\u5ea6\u306f\u3001\u8ca9\u58f2\u5148\u5dde\u306b20%\u3001\u8ca9\u58f2\u5143\u5dde\u306b80%<\/p>\n

        \n
      1. ii.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em>para o ano de 2016: 40% (quarenta por cento) para o Estado de destino e 60% (sessenta por cento) para o Estado de origem;<\/span><\/em><\/li>\n<\/ol>\n

        for the year 2016: forty percent (40%) to the state of destination and sixty percent (60%) to the state of origin;<\/p>\n

        2016\u5e74\u5ea6\u306f\u3001\u8ca9\u58f2\u5148\u5dde\u306b40%\u3001\u8ca9\u58f2\u5143\u5dde\u306b60%<\/p>\n

          \n
        1. iii.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em>para o ano de 2017: 60% (sessenta por cento) para o Estado de destino e 40% (quarenta por cento) para o Estado de origem;<\/span><\/em><\/li>\n<\/ol>\n

          for the year 2017: sixty percent (60%) to the state of destination and forty percent (40%) to the state of origin;<\/p>\n

          2017\u5e74\u5ea6\u306f\u3001\u8ca9\u58f2\u5148\u5dde\u306b60%\u3001\u8ca9\u58f2\u5143\u5dde\u306b40%<\/p>\n

            \n
          1. iv.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em>para o ano de 2018: 80% (oitenta por cento) para o Estado de destino e 20% (vinte por cento) para o Estado de origem;<\/span><\/em><\/li>\n<\/ol>\n

            for the year 2018: eighty percent (80%) to the state of destination and twenty percent (20%) to the state of origin;<\/p>\n

            2018\u5e74\u5ea6\u306f\u3001\u8ca9\u58f2\u5148\u5dde\u306b80%\u3001\u8ca9\u58f2\u5143\u5dde\u306b20%<\/p>\n

              \n
            1. a partir do ano de 2019: 100% (cem por cento) para o Estado de destino.<\/span><\/em><\/li>\n<\/ol>\n

              as of 2019: one hundred percent (100%) to the state of destination.<\/p>\n

              2019\u5e74\u5ea6\u4ee5\u964d\u306f\u3001\u8ca9\u58f2\u5148\u5dde\u306b100%\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

               <\/p>\n

               <\/p>\n

               <\/p>\n

              \u6b21\u56de\u306f\u3001CEST\uff08C\u00f3digo Especificador de Substitui\u00e7\u00e3o Tribut\u00e1ria\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\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\u3001\u672c\u4ef6\u3088\u308a\u8a73\u7d30\u306a\u89e3\u8aac\u4ed8\u30cb\u30e5\u30fc\u30b9\u30ec\u30bf\u30fc\u3092\u3054\u5e0c\u671b\u306e\u65b9\u306f\u3001\u4ee5\u4e0b\u307e\u3067\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n

              \u203b\u672c\u30d6\u30ed\u30b0\uff082016\u5e742\u670815\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

              Address 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

               <\/p>\n

               <\/p>\n

               <\/p>\n

               <\/p>\n

               <\/p>\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\u2461\uff09\u306b\u5f15\u304d\u7d9a\u304d2016\u5e74\u5ea6ICMS\u7a0e\u5236\u5909\u66f4\u306b\u3064\u3044\u3066\u89e3\u8aac\u81f4\u3057\u307e\u3059\u3002   2016\u5e74\u5ea6ICMS\u7a0e\u5236\u5909\u66f4\u306b\u304a\u3044\u3066\u3001\u5dde\u9593\u53d6\u5f15\u304a\u3088\u3073\u5dde\u9593\u7a0e\u7387\u5dee\u7570\uff08DIFAL\uff1aDIFERENCIA […]","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-bb","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/693"}],"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=693"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/693\/revisions"}],"predecessor-version":[{"id":1784,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/693\/revisions\/1784"}],"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=693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}