Planejamento Tributário: Estudo de caso da tributação monofásica do PIS e COFINS.

Abstract

In view of the challenges faced in business activities, it becomes necessary to use management tools to obtain better results. Tax planning can be considered a management tool, capable of providing a potentially effective differential in terms of competitiveness. The present work deals with the presentation of a case study of the tax impact of the single-phase PIS and COFINS taxation in a company in the grocery sector in the city of Uberlândia/MG, with the concentration of research on importers and manufacturers with tax rates in the subsequent parts of the production chain reduced to zero. This concentrated taxation, called single-phase, does not initially represent a competitive advantage, because all companies that sell such products do not pay PIS and COFINS when reselling them. However, the single-phase taxation is often done by professionals, who are concerned only with knowing which type of tax regime a particular company should be classified under (SIMPLES NACIONAL, PROFIT PRESSED TAXATION, and REAL PROFIT), aiming for savings that in many cases do not happen, and that may lead companies to unduly pay the PIS and COFINS on the total turnover of the company. Through the methodology of analysis based on a case study, the general objective is to demonstrate how the collection in a single phase of PIS and COFINS can impact the reduction of taxes to be paid by a company in the commercial sector. This study analyzed a company under the presumed profit tax system, which has its activities focused on the resale of goods, with a significant part in single-phase products, such as perfumery and hygiene products, and beverages. Based on the study carried out, the collection of PIS and COFINS taxes in a single phase positively impacts the amounts paid by the organization studied