Impacto da legislação de redução do ICMS da base de cálculo do PIS e COFINS no regime não cumulativo de restaurantes que aderiram o regime especial de ICMS em São Paulo
Data
2023-12-20
Autores
Vieira, Crislaine dos Santos 
Orientadores
Henrique, Marcelo Rabelo
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O planejamento tributário é utilizado para definir o regime de tributação menos
oneroso e com mais benefícios para uma organização, mas também pode ser utilizado
visando analisar os impactos que alterações tributárias podem causar nas empresas.
Elisão fiscal é uma forma legítima de economia de impostos e trata como uma
verificação do cidadão-contribuinte estruturar seus negócios de maneira que sofra o
mínimo o ônus fiscal. Este estudo busca evidenciar através da análise dos cálculos
do ICMS, PIS e COFINS de um restaurante que optou pelo regime especial de ICMS
no estado de São Paulo com a alteração proporcionada pela MP 1.159/2023 do
Governo Federal do Brasil e o impacto tributário que causará à empresa ao optar por
apurar o ICMS pelo regime normal, se reduziria o ônus tributário total da organização,
demonstrando a importância do planejamento tributário na tomada de decisões das
organizações. Tendo em vista essa necessidade será demonstrado o cálculo do PIS,
COFINS e ICMS nos dois cenários, o ICMS sendo tributado no regime normal e no
especial. Percebe-se que caso o planejamento for feito apenas considerando o
impacto do tributo federal, o planejamento poderia indicar que abrir mão do regime
especial de ICMS traria economia para a organização, uma vez que o valor do PIS e
COFINS diminuiria. Porém, ao agregar o estudo do ICMS, mesmo a empresa optando
pelo regime normal que permite que ela se credite do valor de ICMS a alíquota ser
maior gera um ônus maior desse imposto. Para pesquisas futuras sugere-se um
estudo sobre a alteração do cálculo de PIS e COFINS em relação as empresas
prestadoras de serviço.
Tax planning is used to define the tax regime less costly and with more benefits for an organization, but can also be used to analyze the impacts that tax changes can cause in companies.. Tax avoidance is a legitimate form of tax saving and treats as a verification of the citizen-taxpayer structure their business so that they suffer the least tax burden. This study seeks to evidence through the analysis of ICMS calculations, PIS and COFINS of a restaurant that opted for the special regime of ICMS in the state of São Paulo with the change provided by MP 1.159/2023 of the Federal Government of Brazil and the tax impact that will cause the company when choosing to determine the ICMS by the normal regime, would reduce the total tax burden of the organization, demonstrating the importance of tax planning in the decision making of organizations. In view of this need will be demonstrated the calculation of PIS, COFINS and ICMS in both scenarios, the ICMS being taxed in the normal and special regime. It is noticed that if the planning is done only considering the impact of the federal tax, the planning could indicate that giving up the special ICMS regime would bring savings to the organization, since the value of PIS and COFINS would decrease. However, by adding the study of ICMS, even the company opting for the normal regime that allows it to credit itself from the value of ICMS the rate to be higher generates a greater burden of this tax. For future research it is suggested a study on the alteration of the calculation of PIS and COFINS in relation to service providers. Keywords: ICMS; PIS; COFINS
Tax planning is used to define the tax regime less costly and with more benefits for an organization, but can also be used to analyze the impacts that tax changes can cause in companies.. Tax avoidance is a legitimate form of tax saving and treats as a verification of the citizen-taxpayer structure their business so that they suffer the least tax burden. This study seeks to evidence through the analysis of ICMS calculations, PIS and COFINS of a restaurant that opted for the special regime of ICMS in the state of São Paulo with the change provided by MP 1.159/2023 of the Federal Government of Brazil and the tax impact that will cause the company when choosing to determine the ICMS by the normal regime, would reduce the total tax burden of the organization, demonstrating the importance of tax planning in the decision making of organizations. In view of this need will be demonstrated the calculation of PIS, COFINS and ICMS in both scenarios, the ICMS being taxed in the normal and special regime. It is noticed that if the planning is done only considering the impact of the federal tax, the planning could indicate that giving up the special ICMS regime would bring savings to the organization, since the value of PIS and COFINS would decrease. However, by adding the study of ICMS, even the company opting for the normal regime that allows it to credit itself from the value of ICMS the rate to be higher generates a greater burden of this tax. For future research it is suggested a study on the alteration of the calculation of PIS and COFINS in relation to service providers. Keywords: ICMS; PIS; COFINS
Descrição
Citação
Vieira, Crislaine dos Santos. Impacto da legislação de redução do ICMS da base de cálculo do PIS e COFINS no regime não cumulativo de restaurantes que aderiram o regime especial de ICMS em São Paulo . 2023. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Universidade Federal de São Paulo, Escola Paulista de Política, Economia e Negócios, Osasco, 2023.