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\u4eca\u9031\u306f\u30d6\u30e9\u30b8\u30eb\u7a0e\u52d9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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PIS\uff0fCOFINS\u306f\u30012014\u5e74\u5236\u5b9a\u306e\u6cd5\u5f8b\u7b2c12,973\u53f7\uff08Lei n\u00ba 12.973, de 14 de maio de 2014\uff09\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u305f\u3001\u539f\u5247\u306f\u6708\u6b21\u306e\u7dcf\u53ce\u76ca\uff08Revenue\uff1a\u58f2\u4e0a\u984d\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u9023\u90a6\u7a0e\u3067\u3059\u3002\u63a8\u5b9a\u5229\u76ca\u6cd5\uff08Lucro Presumido\uff09\u3067\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3059\u308b\u4f01\u696d\u306f\u7d2f\u7a4d\u578b\u3067PIS\u304c0,65%\u3001<\/p>\n

COFINS\u304c3%\uff08\u91d1\u878d\u6a5f\u95a2\u306f4\uff05\u3068\u306a\u308b\u5834\u5408\u3042\u308a\uff09\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u5b9f\u8cea\u5229\u76ca\u6cd5\uff08Lucro Real\uff09\u3092\u63a1\u629e\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u975e\u7d2f\u7a4d\u578b\u3067PIS\u304c1,65%\u3001COFINS\u304c7,6%\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

\u3064\u307e\u308a\u30011,000\u306e\u7269\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306f\u3001<\/p>\n

\u8ab2\u7a0e\u6a19\u6e96\u984d=1,000\u00f7\uff5b\uff11\uff0d\uff08\u201dICMS\uff1a18%\u201d\uff0b\u201dCOFINS\uff1a7.6%\u201d\uff0b\u201dPIS\uff1a1.65%\u201d\uff09\uff5d\u22521,374.57\u3068\u306a\u308a\u3001PIS\u306f22.68\u3001COFINS\u306f104.47\u3068\u7b97\u51fa\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

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 <\/p>\n

 <\/p>\n

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Director Presidente<\/p>\n

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