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{"id":701,"date":"2016-04-14T13:21:21","date_gmt":"2016-04-14T13:21:21","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/brazil_blog\/2016%e5%b9%b4%e5%ba%a6irpf%ef%bc%88%e5%80%8b%e4%ba%ba%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89%e7%94%b3%e5%91%8a%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%ef%bc%882017%e5%b9%b44%e6%9c%88%ef%bc%89\/"},"modified":"2021-06-18T12:14:47","modified_gmt":"2021-06-18T12:14:47","slug":"taxation-business-6","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/taxation-business-6\/","title":{"rendered":"2016\u5e74\u5ea6IRPF\uff08\u500b\u4eba\u6240\u5f97\u7a0e\uff09\u7533\u544a\u306b\u3064\u3044\u3066\uff082017\u5e744\u6708\uff09"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3002\u3000\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d6\u30e9\u30b8\u30eb\u99d0\u5728\u54e1\u306e\u91d1\u5185\u3067\u3059\u3002<\/p>\n<p>\u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6bce\u5e744\u6708\u672b\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u4eca\u5e74\u3082\u73fe\u5728\u5f0a\u793e\u306b\u3066\u5bfe\u5fdc\u3092\u59cb\u3081\u3066\u3044\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u500b\u4eba\u6240\u5f97\u7a0e\u306f\u3001IRPF\uff08Imposto sobre a renda das pessoas f\u00edsicas\uff09\u3068\u3044\u3046\u540d\u79f0\u3067\u3042\u308a\u3001\u7d2f\u9032\u8ab2\u7a0e\u578b\u306e\u7a0e\u91d1\u3068\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u30012016\u5e74\u5ea6\u306e\u7a0e\u7387\u3067\u3059\u3002<\/p>\n<p>\uff08\u7a0e\u7387\u304a\u3088\u3073\u7a0e\u984d\u63a7\u9664\u984d\u306f2015\u5e74\u5ea6\u306e\u6570\u5024\u3088\u308a\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u500b\u4eba\u6240\u5f97\u7a0e\u7387\uff1a\u6708\u984d\u8868\u793a<\/p>\n<div align=\"center\">\n<table border=\"0\" width=\"482\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"170\">\n<p align=\"center\">Base de c\u00e1lculo (R$)<br \/>\n\u8ab2\u7a0e\u6240\u5f97\uff08R$\uff0f\u6708\uff09<\/p>\n<\/td>\n<td width=\"104\">\n<p align=\"center\">Al\u00edquota (%)<br \/>\n\u7a0e\u7387<\/p>\n<\/td>\n<td width=\"208\">\n<p align=\"center\">Parcela a deduzir do IRPF (R$)<br \/>\n\u7a0e\u984d\u63a7\u9664\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"170\">\n<p align=\"left\">\uff5e 1.903,98<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"104\">\n<p align=\"left\">&#8211;<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"208\">\n<p align=\"left\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"170\">\n<p align=\"left\">1.903,99 \uff5e 2.826,65<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"104\">\n<p align=\"right\">7.5%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"208\">\n<p align=\"right\">142.8<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"170\">\n<p align=\"left\">2.826,66 \uff5e 3.751,05<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"104\">\n<p align=\"right\">15.0%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"208\">\n<p align=\"right\">354.8<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"170\">\n<p align=\"left\">3.751,06 \uff5e 4.664,68<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"104\">\n<p align=\"right\">22.5%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"208\">\n<p align=\"right\">636.13<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"170\">\n<p align=\"left\">4.664,68 \uff5e<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"104\">\n<p align=\"right\">27.5%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"208\">\n<p align=\"right\">869.36<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p align=\"right\">\u53c2\u7167\uff1aReceita Federal do Brasil<\/p>\n<p>&nbsp;<\/p>\n<p>\u500b\u4eba\u6240\u5f97\u7a0e\u7387\uff1a\u5e74\u984d\u8868\u793a<\/p>\n<div align=\"center\">\n<table border=\"0\" width=\"482\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"175\">\n<p align=\"center\">Base de c\u00e1lculo (R$)<br \/>\n\u8ab2\u7a0e\u6240\u5f97(R$\uff0f\u5e74)<\/p>\n<\/td>\n<td width=\"94\">\n<p align=\"center\">Al\u00edquota (%)<br \/>\n\u7a0e\u7387<\/p>\n<\/td>\n<td width=\"213\">\n<p align=\"center\">Parcela a deduzir do IRPF (R$)<br \/>\n\u7a0e\u984d\u63a7\u9664\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"175\">\n<p align=\"left\">\uff5e 22,847.76<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"94\">\n<p align=\"left\">&#8211;<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"213\">\n<p align=\"left\">&#8211;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"175\">\n<p align=\"left\">22,847.77 \uff5e 33,919.80<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"94\">\n<p align=\"right\">7.5%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"213\">\n<p align=\"right\">1,713.58<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"175\">\n<p align=\"left\">33,919.81 \uff5e 45,012.60<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"94\">\n<p align=\"right\">15.0%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"213\">\n<p align=\"right\">4,257.57<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"175\">\n<p align=\"left\">45,012.61 \uff5e 55,976.16<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"94\">\n<p align=\"right\">22.5%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"213\">\n<p align=\"right\">7,633.51<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td nowrap=\"nowrap\" width=\"175\">\n<p align=\"left\">55,976.16 \uff5e<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"94\">\n<p align=\"right\">27.5%<\/p>\n<\/td>\n<td nowrap=\"nowrap\" width=\"213\">\n<p align=\"right\">10,432.32<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p align=\"right\">\u53c2\u7167\uff1aReceita Federal do Brasil<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u5916\u6240\u5f97\u306e\u3042\u308b\u99d0\u5728\u54e1\u306e\u65b9\u306f\u3001\u56fd\u5916\u6240\u5f97\u3068\u5408\u7b97\u3057\u305f\u5168\u4e16\u754c\u6240\u5f97\u3067\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u56fd\u5916\u3067\u306e\u6240\u5f97\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u7d66\u4e0e\u660e\u7d30\u3084\u305d\u306e\u4ed6\u624b\u5f53\u8a3c\u660e\u66f8\u306a\u3069\uff09\u306b\u52a0\u3048\u3001\u65e5\u672c\u3067\u7d0d\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u3089\u8a3c\u660e\u66f8\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u30d6\u30e9\u30b8\u30eb\u3067\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u56fd\u5916\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u500b\u5225\u306bCarn\u00ea-Le\u00e3o\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3057\u3066\u9069\u6642\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u30d6\u30e9\u30b8\u30eb\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u3082\u3057\u304f\u306f\u5f79\u54e1\u5831\u916c\u3068\u306f\u5225\u306b\u3001Carn\u00ea-Le\u00e3o\u306b\u3066\u56fd\u5916\u6240\u5f97\u3092\u6bce\u6708\u7533\u544a\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u305d\u308c\u305e\u308c\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u7533\u544a\u3057\u305f\u6240\u5f97\u306e\u5e74\u5ea6\u5206\u306e\u5408\u7b97\u5024\u304c\u3001\u5168\u4e16\u754c\u6240\u5f97\u3068\u3057\u3066\u306e\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u304b\u3089\u306e\u53ce\u5165\u4ee5\u5916\u306e\u526f\u53ce\u5165\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u3089\u3082\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3061\u306a\u307f\u306b\u3001\u4e0a\u8a18\u7a0e\u984d\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\u306b\u5bfe\u3057\u3066\u5e74\u9593\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u306e\u305f\u3081\u3001\u5225\u500b\u306e\u30b7\u30b9\u30c6\u30e0\u3067\u6708\u6b21\u7533\u544a\u3092\u884c\u3046\u56fd\u5916\u6240\u5f97\u3068\u56fd\u5185\u6240\u5f97\u306e\u305d\u308c\u305e\u308c\u306b\u5f53\u8a72\u91d1\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7dcf\u984d\u306b\u5bfe\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u63a7\u9664\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0bReceita Federal\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3068\u3001\u30b5\u30a4\u30c8\u4e0a\u306b\u3042\u308b\u7c21\u6613\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u6a5f\u80fd\u30da\u30fc\u30b8\u306eURL\u3068\u306a\u308a\u307e\u3059\u3002\u4f1a\u8a08\u4e8b\u52d9\u6240\u3092\u4f7f\u7528\u305b\u305a\u3001\u500b\u4eba\u3067\u5bfe\u5fdc\u3055\u308c\u308b\u65b9\u306f\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u6a5f\u80fd\u304c\u30da\u30fc\u30b8\u5185\u306b\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u4f7f\u7528\u3057\u3066\u8a66\u7b97\u53ca\u3073\u7533\u544a\u3092\u884c\u3046\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u66f8\u985e\u306e\u53ce\u96c6\u306b\u6642\u9593\u3092\u6709\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u304a\u65e9\u3081\u306b\u5bfe\u5fdc\u3092\u59cb\u3081\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>DIRPF &#8211; Declara\u00e7\u00e3o do Imposto sobre a Renda da Pessoa F\u00edsica<\/p>\n<p><a href=\"https:\/\/idg.receita.fazenda.gov.br\/orientacao\/tributaria\/declaracoes-e-demonstrativos\/dirpf\">https:\/\/idg.receita.fazenda.gov.br\/orientacao\/tributaria\/declaracoes-e-demonstrativos\/dirpf<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Simula\u00e7\u00e3o de Al\u00edquota Efetiva<\/p>\n<p><a href=\"https:\/\/idg.receita.fazenda.gov.br\/orientacao\/tributaria\/declaracoes-e-demonstrativos\/dirpf\/simulacao-de-aliquota-efetiva-1\">https:\/\/idg.receita.fazenda.gov.br\/orientacao\/tributaria\/declaracoes-e-demonstrativos\/dirpf\/simulacao-de-aliquota-efetiva-1<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p align=\"right\">\n<p>\u4ee5\u4e0a<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p align=\"right\">Tokyo Consulting Firm Limitada<\/p>\n<p align=\"right\">Av. Paulista, 2444 &#8211; 18\u00b0 andar \u2013 01310-300 \u2013 S\u00e3o Paulo \u2013 SP &#8211; BRASIL<\/p>\n<p align=\"right\">Director Presidente<\/p>\n<p align=\"right\">\u91d1\u5185\u3000\u967d<\/p>\n<p align=\"right\">TEL +55-11-3218-7790 (KSI Brasil\u5185\u7dda\u756a\u53f7\uff1a213)<\/p>\n<p align=\"right\">Mobile \uff0b(55)-(11)-9-4867-1316<\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3002\u3000\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30d6\u30e9\u30b8\u30eb\u99d0\u5728\u54e1\u306e\u91d1\u5185\u3067\u3059\u3002 \u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002 &nbsp; \u6bce\u5e744\u6708\u672b\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u4eca\u5e74\u3082\u73fe\u5728\u5f0a\u793e\u306b\u3066\u5bfe\u5fdc\u3092\u59cb\u3081\u3066\u3044\u307e\u3059\u3002\u30d6\u30e9\u30b8 [&hellip;]","protected":false},"author":1,"featured_media":1310,"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":[22,18],"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\/zeimu-e1559539948924.png?fit=1165%2C869&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycDV-bj","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/701"}],"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=701"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/701\/revisions"}],"predecessor-version":[{"id":1791,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/posts\/701\/revisions\/1791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media\/1310"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/media?parent=701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/categories?post=701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/brazil_blog\/wp-json\/wp\/v2\/tags?post=701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}