O impacto da exclusão do ICMS na base de cálculo do PIS/PASEP e COFINS em uma empresa do ramo de supermercado

Abstract

The Tax on the Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) is the highest tax collection in Brazil. The general objective of the research is to identify whether the tax burden increased or decreased with the withdrawal of the value related to the Circulação de Mercadorias e sobre Prestação de Serviços de Transporte Interestadual e Intermunicipal e de Comunicação (ICMS) in the calculation basis of PIS / PASEP and COFINS. The research was applied as a case study of a Supermarket company. The analyzed company is taxed by the Presumed Profit regime, in this tax regime the rates of PIS and Cofins are respectively 0.65% and 3% that are applied on the billing. We have verified that the amount of PIS and Cofins is lower. We also observed that the savings of the tax to be collected in relation to the billing of each product remained in the same percentages. the observed savings of the PIS and Cofins calculation base, represents a percentage of the sale of the product that same percentage, the manager of the company decides whether it will apply by reducing the sales price, or it will be applied in the increase of the profit margin of the product . This work therefore serves as a guideline for other institutions of the same size or follow-up that are interested in obtaining an economic advantage over the calculation of the taxes mentioned in this research.