Adequação tributária de uma prestadora de serviços contábeis ao novo Simples Nacional

Abstract

In Brazil already it has some time, the micro companies and the small business companies are suffering with the high load would tax, what she diminishes the return of the investment for its proprietors, hinders the growth of the company, and contributes for the informality and the tax evasion of taxes. In recent years the entrepreneurs are each time more demanding to the legislators a reform tax so that if he has a reduction of the tax burden, that is, a collection of taxes more joust, and proportional, and so that its companies can become more competitive in the domestic market and external, in the branch of the countable renderings of services this is not different. In day 15 of December of 2006, nº 123 was sanctioned by the president of the republic the Complementary Law, that it institutes the National Statute of the Micro company and the Small business company, law that regulate a new regimen Simple tributary called National, in this regimen in a general way, the federal, state taxes, district and municipal they will pass to be charged through aliquot only, and the company will be fit in agreement its monthly invoicing. This study one is about an adequacy would tax of a rendering company of Simple countable services to the National one. The company studied currently opts to collecting its taxes through the systematics of the regimen for Profit Presumed. But with the arrival of this new option it appeared doubts it, of that, if significant advantages for a rendering company of countable services exist exactly, in this in case that the International Ltda Accounting, in case that it comes to choose the new Simple regimen of the National one. The gotten results had been that, for the company study would be advantageous the option for the exchange, but that care must be taken, therefore everything depends on the studied company, therefore the calculations are based on proper factors of each company, and the legislation must again be consulted therefore still this in phase of corrections.