Sua empresa precisa de crédito? Resgate o tributário

Sua empresa precisa de crédito? Resgate o tributário

Por |

Nem todos os contribuintes sabem que têm direito à restituição de parte dos impostos que paga. E aqueles que sabem, por vezes têm receio de ser mal interpretados pelo Fisco

O crédito tributário pode ser uma fonte alternativa de capital de giro das empresas -especialmente em meio à economia recessiva e bancos crescentemente seletivos na concessão de empréstimos.

Mas nem sempre é simples obter esse recurso, lastreado por vezes em legislações vagas, interpretadas, em geral, pela ótica do Fisco.

É por isso que tributaristas e contadores recomendam que as empresas façam um diligente trabalho de levantamento dos seus passivos.

É preciso checar tudo o que possa gerar crédito, como insumos usados na produção ou na prestação de serviços, gastos com combustíveis e frete, entre outros.

Para Fabricio Carneiro, supervisor de tributos indiretos da De Biasi, créditos tributários podem ser utilizados como planejamento tributário.

Uma empresa às voltas com problemas de caixa, que necessita de capital de giro, pode, por exemplo, optar por fazer uma operação de leasing em vez de adquirir um equipamento ou veículo de que necessita..

As despesas com leasing geram créditos de Pis e Cofins, pagos mensalmente. “Em vez de buscar empréstimo nos bancos e pagar juros altos, a empresa pode usar compensações desse tipo para cobrir gastos”, diz Carneiro.

Eis aí uma possibilidade que ganha força ante conhecidas dificuldades para se obter empréstimos no sistema financeiro. Segundo o Banco Central, em 12 meses, terminados em setembro, os financiamentos às companhias caíram 6,5%.

PIS/COFINS

Os créditos de Pis e Cofins são abrangentes -mas convém lembrar que só podem ser exigidos pelas empresas que apuram pelo critério não-cumulativo, pagando alíquotas conjuntas de 9,25%.

De maneira geral, dão direito ao crédito de Pis/Cofins despesas com energia elétrica, operações de leasing para aquisição de equipamentos que serão utilizados na empresa, aluguel de prédios, ou na compra de bens destinados ao ativo imobilizado da empresa.

Também geram crédito os gastos com frete e armazenamento de mercadorias nas operações de vendas, desde que esses serviços sejam terceirizados. Quem usa frota e depósito próprio não está habilitado a obter essa compensação.

O Pis e a Cofins também garantem créditos tributários na compra de insumos que serão utilizados para a produção ou então na prestação de serviços, caso do combustível.

Mas pende aqui uma questão polêmica: a legislação tem uma definição muito vaga do que é insumo, e o Fisco costuma tirar partido da imprecisão.

“A Receita tem uma visão muito restritiva daquilo que considera insumo”, afirma Valéria Zotelli, sócia responsável pela área tributária do escritório Miguel Neto. Por isso, ressalta, é fundamental que o empresário faça a leitura total das suas despesas, mas pelo olhar da Receita.

Powered by Rock Convert

A Receita trata como insumo basicamente aquilo que é usado para se produzir algo, mas nos meios jurídico e acadêmico se discute um conceito mais amplo. Por exemplo, se um serviço gerando outro serviço não poderia ser considerado insumo também.

Esse debate ganha relevância no âmbito da Reforma do Pis e da Cofins que está sendo desenhada.

A proposta acaba com o critério cumulativo do Pis/Cofins, que não dá direito a crédito. Eem contrapartida, permite uma alíquota conjunta menor, de 3,65%, às empresas.

Se essa proposta fosse aprovada, as empresas obrigatoriamente passariam a pagar alíquota de 9,25% pelo critério não-cumulativo, com a vantagem de se creditarem.

Mas, segundo Valéria, alguns setores sairiam prejudicados pela visão restritiva do Fisco. Caso das empresas de serviços, que têm como “insumo” mais dispendioso os seus funcionários.

As empresas desse setor, que hoje optam pela alíquota menor, mas teriam de pagar a alíquota mais elevada sem a possibilidade de abater créditos de Pis/Cofins.

ICMS

O Imposto sobre Circulação de Mercadorias e Serviços (ICMS) também gera crédito tributário em diferentes situações, com gastos com matéria-prima, embalagens, ou compra de ativos imobilizados, como máquinas e equipamentos.

Os gastos com energia elétrica também geram crédito de ICMS, mas Valéria explica que somente a energia utilizada na parte industrial poderá ser compensada. Aquela empregada nos escritórios não gera crédito.

A utilização de frete pago a empresas de transporte terceirizadas também podem ser compensada com créditos de ICMS.

Também geram crédito insumos para o transporte, como combustível, lubrificante, aditivos entre outros insumos usados no transporte.

Segundo Carneiro, da De Biasi, embora o ICMS tenha uma legislação mais consolidada que a do Pis/Cofins, muitas empresas deixam de se apropriar dos créditos que esse tributo estadual garante.

Isso acontece, segundo ele, porque muitas empresas ainda não implementaram o Bloco G do Sped Fiscal (Sistema Público de Escrituração Digital).

É nesse bloco que os créditos do ICMS precisam ser lançados. “As empresa acham que ele é trabalhoso e que seus controles não estão suficientemente preparados para atendê-lo”, diz Carneiro.

O Sped precisa de informações corretas, pois erros poderão ser interpretados com fraude pela Receita. Assim, quem não possui um bom sistema de gestão e controle de obrigações não pede os créditos dos quais teria direito por receio de enviar informações erradas ao Fisco.

Fonte: Diário do Comércio
Data: 08 de novembro de 2016
Acesso: 11 de novembro de 2016

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

125 comentários

  1. I am the business owner of JustCBD company (justcbdstore.com) and am trying to expand my wholesale side of business. It would be great if anybody at targetdomain share some guidance 🙂 I thought that the most suitable way to do this would be to talk to vape companies and cbd retailers. I was really hoping if anybody at all could suggest a trusted web-site where I can get CBD Shops Business Contact Details I am already looking at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. On the fence which one would be the very best choice and would appreciate any guidance on this. Or would it be simpler for me to scrape my own leads? Suggestions?

  2. I’m impressed, I have to admit. Seldom do I come across a blog that’s both educative and amusing, and let me tell you, you have hit the nail on the head. The problem is something that too few men and women are speaking intelligently about. Now i’m very happy I came across this in my hunt for something concerning this.

  3. I seriously love your blog.. Great colors & theme. Did you build this web site yourself? Please reply back as I’m trying to create my own personal blog and would like to learn where you got this from or just what the theme is called. Kudos!

  4. Can I just say what a relief to discover somebody that really understands what they are talking about on the web. You actually know how to bring a problem to light and make it important. More people need to read this and understand this side of the story. I can’t believe you are not more popular because you definitely possess the gift.

  5. You are so awesome! I don’t believe I have read through something like this before. So great to discover somebody with a few original thoughts on this subject. Seriously.. many thanks for starting this up. This web site is something that is needed on the internet, someone with a little originality!

  6. Howdy, There’s no doubt that your website may be having browser compatibility issues. Whenever I take a look at your web site in Safari, it looks fine however, when opening in IE, it has some overlapping issues. I just wanted to give you a quick heads up! Other than that, great website!

  7. You are so awesome! I don’t believe I’ve truly read through something like that before. So wonderful to find somebody with some unique thoughts on this subject matter. Really.. thank you for starting this up. This website is something that’s needed on the web, someone with some originality!

  8. Achieving your fitness goals does not have to require a certified personal trainer or an expensive gym memberships, it is not hard to exercise at home. It is easy to go down a training and fitness rabbit hole, however, when you are looking for the best home exercise equipment to outfit your personal home gym.

  9. You’re so interesting! I do not suppose I’ve read through a single thing like this before. So good to discover somebody with a few unique thoughts on this issue. Really.. thank you for starting this up. This website is something that is needed on the web, someone with a bit of originality!

  10. I blog frequently and I genuinely appreciate your content. The article has truly peaked my interest. I will bookmark your site and keep checking for new details about once per week. I subscribed to your RSS feed too.

  11. Hi there! I could have sworn I’ve visited this site before but after looking at many of the articles I realized it’s new to me. Nonetheless, I’m definitely happy I stumbled upon it and I’ll be book-marking it and checking back regularly!

  12. An outstanding share! I have just forwarded this onto a coworker who has been doing a little homework on this. And he actually ordered me breakfast because I discovered it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending some time to discuss this subject here on your internet site.

  13. You are so interesting! I don’t believe I have read anything like that before. So wonderful to find another person with original thoughts on this subject. Seriously.. thank you for starting this up. This website is one thing that’s needed on the internet, someone with a bit of originality!

  14. Aw, this was a very nice post. In thought I want to put in writing like this additionally – taking time and actual effort to make an excellent article… however what can I say… I procrastinate alot and by no means seem to get something done.

  15. Having read this I believed it was extremely informative. I appreciate you spending some time and energy to put this article together. I once again find myself personally spending way too much time both reading and leaving comments. But so what, it was still worthwhile!

  16. Right here is the right website for anybody who hopes to understand this topic. You know so much its almost tough to argue with you (not that I personally would want to…HaHa). You certainly put a brand new spin on a subject which has been discussed for years. Excellent stuff, just excellent!

  17. After I initially left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and now every time a comment is added I recieve four emails with the same comment. There has to be a means you are able to remove me from that service? Thanks a lot!

  18. I enjoy you because of each of your hard work on this site. My mother take interest in participating in research and it is obvious why. We all learn all relating to the compelling manner you deliver practical steps via this web blog and in addition foster response from other ones on the area of interest plus our own daughter is discovering a lot. Have fun with the rest of the new year. You’re the one carrying out a really great job.

  19. Hello, There’s no doubt that your site might be having internet browser compatibility issues. Whenever I take a look at your site in Safari, it looks fine but when opening in Internet Explorer, it’s got some overlapping issues. I just wanted to give you a quick heads up! Besides that, wonderful website!

  20. You’re so interesting! I do not think I have read anything like that before. So great to discover someone with unique thoughts on this issue. Really.. many thanks for starting this up. This site is something that’s needed on the web, someone with a little originality!

  21. Can I simply say what a relief to discover an individual who genuinely knows what they’re talking about online. You certainly know how to bring a problem to light and make it important. More people must look at this and understand this side of your story. I can’t believe you aren’t more popular since you certainly possess the gift.

  22. Oh my goodness! Impressive article dude! Thank you, However I am experiencing issues with your RSS. I don’t understand why I can’t join it. Is there anybody having identical RSS issues? Anyone who knows the solution can you kindly respond? Thanx!!

  23. I blog quite often and I seriously appreciate your information. This great article has truly peaked my interest. I am going to book mark your website and keep checking for new details about once per week. I subscribed to your Feed too.

  24. I truly love your website.. Pleasant colors & theme. Did you build this website yourself? Please reply back as I’m hoping to create my own personal blog and want to know where you got this from or just what the theme is called. Many thanks!

  25. Having read this I thought it was very informative. I appreciate you spending some time and energy to put this article together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worthwhile!

  26. I have to thank you for the efforts you’ve put in writing this site. I’m hoping to check out the same high-grade content from you later on as well. In fact, your creative writing abilities has motivated me to get my own website now 😉

  27. Hi, I do believe this is a great site. I stumbledupon it 😉 I’m going to come back once again since i have saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to guide others.

  28. I blog frequently and I truly appreciate your information. Your article has really peaked my interest. I will book mark your site and keep checking for new information about once per week. I subscribed to your Feed as well.

  29. Having read this I believed it was very enlightening. I appreciate you finding the time and effort to put this informative article together. I once again find myself personally spending a lot of time both reading and posting comments. But so what, it was still worthwhile!

  30. This is the right web site for anybody who hopes to understand this topic. You understand a whole lot its almost tough to argue with you (not that I personally will need to…HaHa). You definitely put a brand new spin on a subject that has been written about for many years. Wonderful stuff, just wonderful!

  31. Next time I read a blog, Hopefully it doesn’t fail me as much as this one. I mean, I know it was my choice to read, but I actually believed you would have something useful to talk about. All I hear is a bunch of crying about something you can fix if you were not too busy looking for attention.

  32. After looking at a number of the blog posts on your blog, I truly like your way of blogging. I saved as a favorite it to my bookmark webpage list and will be checking back soon. Take a look at my web site as well and let me know your opinion.

  33. Hi, I do believe this is an excellent site. I stumbledupon it 😉 I will come back yet again since i have book-marked it. Money and freedom is the best way to change, may you be rich and continue to guide other people.

  34. When I originally left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I receive four emails with the exact same comment. There has to be a means you can remove me from that service? Cheers!

  35. You are so interesting! I do not think I have read anything like that before. So great to discover somebody with original thoughts on this subject matter. Seriously.. many thanks for starting this up. This site is something that is required on the web, someone with some originality!

  36. Oh my goodness! Incredible article dude! Many thanks, However I am having issues with your RSS. I don’t understand the reason why I can’t join it. Is there anybody having similar RSS problems? Anybody who knows the answer can you kindly respond? Thanks!!

  37. I blog frequently and I genuinely appreciate your information. This article has truly peaked my interest. I am going to bookmark your blog and keep checking for new details about once per week. I subscribed to your Feed as well.

  38. I’m amazed, I must say. Seldom do I come across a blog that’s equally educative and interesting, and let me tell you, you have hit the nail on the head. The problem is an issue that too few folks are speaking intelligently about. I’m very happy I found this in my search for something relating to this.

  39. Hi, I do believe this is an excellent web site. I stumbledupon it 😉 I’m going to revisit yet again since i have book-marked it. Money and freedom is the best way to change, may you be rich and continue to guide other people.

  40. An outstanding share! I’ve just forwarded this onto a colleague who has been doing a little homework on this. And he actually ordered me dinner because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending the time to discuss this subject here on your web page.

  41. Having read this I believed it was really enlightening. I appreciate you spending some time and effort to put this informative article together. I once again find myself personally spending way too much time both reading and posting comments. But so what, it was still worth it!

  42. Pretty section of content. I just stumbled upon your site and in accession capital to assert that I acquire in fact enjoyed account your blog posts. Anyway I’ll be subscribing to your augment and even I achievement you access consistently quickly.|

  43. hello there and thank you for your information – I’ve certainly picked up anything new from right here. I did however expertise some technical issues using this website, as I experienced to reload the site a lot of times previous to I could get it to load correctly. I had been wondering if your web hosting is OK? Not that I’m complaining, but sluggish loading instances times will very frequently affect your placement in google and can damage your high-quality score if advertising and marketing with Adwords. Well I am adding this RSS to my e-mail and can look out for much more of your respective intriguing content. Ensure that you update this again very soon.|

  44. Good post. I learn something totally new and challenging on blogs I stumbleupon every day. It’s always exciting to read through articles from other writers and use a little something from their web sites.

  45. After I initially left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I receive 4 emails with the exact same comment. Perhaps there is an easy method you are able to remove me from that service? Many thanks!

  46. After looking over a few of the articles on your site, I seriously appreciate your technique of writing a blog. I saved it to my bookmark site list and will be checking back in the near future. Please visit my website too and let me know how you feel.

  47. When I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get 4 emails with the exact same comment. There has to be a way you can remove me from that service? Cheers!

  48. When I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on each time a comment is added I recieve 4 emails with the same comment. Perhaps there is an easy method you are able to remove me from that service? Appreciate it!

  49. Having read this I believed it was very enlightening. I appreciate you spending some time and effort to put this informative article together. I once again find myself personally spending way too much time both reading and posting comments. But so what, it was still worth it!

  50. I would like to thank you for the efforts you have put in writing this blog. I’m hoping to view the same high-grade blog posts by you in the future as well. In fact, your creative writing abilities has inspired me to get my own website now 😉

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by