{"id":6124,"date":"2021-08-04T16:56:09","date_gmt":"2021-08-04T19:56:09","guid":{"rendered":"https:\/\/cr.inf.br\/blog\/?p=6124"},"modified":"2024-02-21T17:14:17","modified_gmt":"2024-02-21T20:14:17","slug":"cofins-contribuicao-social-financiamento-seg-social","status":"publish","type":"post","link":"https:\/\/cr.inf.br\/blog\/cofins-contribuicao-social-financiamento-seg-social\/","title":{"rendered":"COFINS &#8211; Contribui\u00e7\u00e3o para Financiamento da Segur. Social"},"content":{"rendered":"<p><span class=\"subtitulo\">COFINS: o que \u00e9, com a rela\u00e7\u00e3o com o PIS, quem paga, como calcular e como pagar<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/08\/cofins-gestao-cr-sistemas-e-web-linko-comercial.png\" alt=\"cofins gestao cr sistemas e web linko comercial\" width=\"700\" height=\"534\" class=\"aligncenter size-full wp-image-6125\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/08\/cofins-gestao-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/08\/cofins-gestao-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">O que \u00e9 COFINS?<\/h2>\n<p>O termo COFINS significa Contribui\u00e7\u00e3o para o Financiamento da Seguridade Social.<\/p>\n<p>No Brasil, os tributos pagos aos governos s\u00e3o classificados em tr\u00eas tipos: impostos, taxas e contribui\u00e7\u00f5es.<\/p>\n<p>Institu\u00eddo em 1991 pela Lei Complementar 70 de 30\/12\/1991, a COFINS \u00e9 uma contribui\u00e7\u00e3o. Uma obriga\u00e7\u00e3o acess\u00f3ria paga ao Governo Federal, calculada a partir da receita bruta das empresas.<\/p>\n<p>O objetivo da COFINS \u00e9 pagar os custos b\u00e1sicos da seguridade social brasileira.<\/p>\n<p>A arrecada\u00e7\u00e3o \u00e9 direcionada para investimentos com sa\u00fade p\u00fablica, previd\u00eancia social e os demais programas de assist\u00eancia social que o Pa\u00eds disp\u00f5e:<\/p>\n<ul>\n<li>Apoio a crian\u00e7as e fam\u00edlias de baixa condi\u00e7\u00e3o financeira;<\/li>\n<li>Tratamentos m\u00e9dicos para pessoas de renda insuficiente;<\/li>\n<li>Licen\u00e7a parental;<\/li>\n<li>Aux\u00edlio-doen\u00e7a;<\/li>\n<li>Seguro desemprego;<\/li>\n<li>Benef\u00edcios para pessoas com defici\u00eancia ou compensa\u00e7\u00e3o por ferimentos durante o trabalho.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">PIS e COFINS<\/h2>\n<p>No meio empresarial \u00e9 comum utilizarmos o termo PIS\/COFINS ou PIS e COFINS.<\/p>\n<p>Muitas vezes isso d\u00e1 a entender que \u00e9 a mesma coisa, mas <strong>n\u00e3o<\/strong> \u00e9 verdade.<\/p>\n<p>O <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a> \u00e9 uma obriga\u00e7\u00e3o e COFINS \u00e9 outra.<\/p>\n<p>Pode gerar algum tipo de confus\u00e3o porque ambas as obriga\u00e7\u00f5es s\u00e3o recolhidas em conjunto. Mas, mesmo assim, cada um tem a sua fun\u00e7\u00e3o.<\/p>\n<p>A COFINS \u00e9 destinada a investimentos em seguridade social. O <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\">PIS<\/a> serve para ajudar a financiar programas de integra\u00e7\u00e3o social dos empregados.<\/p>\n<p>Uma das propostas da reforma tribut\u00e1ria \u00e9 a extin\u00e7\u00e3o do PIS e da COFINS. Veja sobre a Reforma tribut\u00e1ria aqui: <strong><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/reforma-tributaria-o-que-e-e-impacto\/\">Reforma Tribut\u00e1ria: o que \u00e9 e qual o impacto nas empresas<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Quem paga?<\/h2>\n<p>A COFINS \u00e9 paga por pessoas jur\u00eddicas de direito privado em geral, inclusive as pessoas a elas equiparadas pela legisla\u00e7\u00e3o do Imposto de Renda, exceto as <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/microempresa\/\">microempresas<\/a> e as <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/epp-empresa-de-pequeno-porte\/\">empresas de pequeno porte<\/a> submetidas ao <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\">Simples Nacional<\/a> (Lei Complementar 123\/2006).<\/p>\n<p>O motivo pelo qual empresas do Simples Nacional e <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/mei-microempreendedor-individual\/\">MEI<\/a> n\u00e3o necessitam recolher a COFINS em separado, deve-se ao fato de que essas modalidades t\u00eam seus tributos recolhidos em uma guia \u00fanica, juntamente com outros tributos.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">COFINS na importa\u00e7\u00e3o<\/h2>\n<p>A COFINS e o PIS, na importa\u00e7\u00e3o, s\u00e3o pautados pela Lei 10.865\/2004.<\/p>\n<p>Este material a seguir, explica detalhadamente sobre o PIS e COFINS na importa\u00e7\u00e3o: <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/impostos-de-importacao\/\">Impostos de importa\u00e7\u00e3o<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Como calcular?<\/h2>\n<p>H\u00e1 duas formas de calcular o valor da obriga\u00e7\u00e3o: por recolhimento cumulativo e n\u00e3o cumulativo.<\/p>\n<p>Nas duas formas \u00e9 necess\u00e1rio considerar a al\u00edquota PIS e COFINS.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Recolhimento cumulativo<\/h2>\n<p>O recolhimento cumulativo \u00e9 usado nas empresas que optam pelo regime de tributa\u00e7\u00e3o do <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\">Lucro Presumido<\/a>.<\/p>\n<p>Aqui, o valor da COFINS n\u00e3o vai considerar o cr\u00e9ditos tribut\u00e1rios gerados pelos custos, despesas e encargos.<\/p>\n<p>O percentual da COFINS para o regime cumulativo \u00e9 de <strong>3%<\/strong>. O PIS, nesse caso, ser\u00e1 de <strong>0,65%<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"subcapitulo\">Recolhimento n\u00e3o cumulativo<\/h2>\n<p>No recolhimento n\u00e3o cumulativo est\u00e3o as empresas que optam pelo regime de tributa\u00e7\u00e3o do <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\">Lucro Real<\/a>.<\/p>\n<p>O percentual para esse recolhimento \u00e9 de <strong>7,6%<\/strong> e o PIS \u00e9 <strong>1,65%<\/strong>.<\/p>\n<p>Al\u00e9m das al\u00edquotas serem diferentes, nessa situa\u00e7\u00e3o a empresa pode descontar os cr\u00e9ditos obtidos nos custos, despesas e encargos que teve no per\u00edodo de apura\u00e7\u00e3o.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">O c\u00e1lculo do PIS\/COFINS<\/h2>\n<p>As obriga\u00e7\u00f5es de PIS e COFINS s\u00e3o calculadas sobre a receita bruta das empresas (o faturamento mensal).<\/p>\n<p>Digamos que, ao somar todas as receitas obtidas durante o m\u00eas, chegamos ao valor de R$ 30.000,00.<\/p>\n<p>No regime cumulativo, aplica-se a este valor a al\u00edquota de 0,65% e 3% para PIS e COFINS, respectivamente.<\/p>\n<p>Assim:<\/p>\n<p><center><\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"300\" \/>\n<col width=\"200\" \/>\n<col width=\"200\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>\n<p align=\"center\"><strong>Base de c\u00e1lculo<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>Al\u00edquota<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>COFINS<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">R$ 30.000,00<\/p>\n<\/td>\n<td>\n<p align=\"center\">3%<\/p>\n<\/td>\n<td>\n<p align=\"center\">R$ 900,00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><\/p>\n<p><center><\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"300\" \/>\n<col width=\"200\" \/>\n<col width=\"200\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>\n<p align=\"center\"><strong>Base de c\u00e1lculo<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>Al\u00edquota<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>PIS<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"center\">R$ 30.000,00<\/p>\n<\/td>\n<td>\n<p align=\"center\">0,65%<\/p>\n<\/td>\n<td>\n<p align=\"center\">R$ 195,00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><\/p>\n<p>J\u00e1 no regime n\u00e3o cumulativo deve-se substituir a al\u00edquota de <strong>3%<\/strong>, por<strong> 7,6%<\/strong>.<\/p>\n<p>Mas \u00e9 necess\u00e1rio descontar do valor final, os cr\u00e9ditos obtidos. Estes cr\u00e9ditos s\u00e3o obtidos nas seguintes situa\u00e7\u00f5es:<\/p>\n<ul>\n<li>as aquisi\u00e7\u00f5es de bens pela empresa para a revenda;<\/li>\n<li>as despesas referentes ao im\u00f3vel onde acontecem as atividades da empresa (aluguel, equipamentos ou energia el\u00e9trica);<\/li>\n<li>as compras de insumos para a fabrica\u00e7\u00e3o de produtos;<\/li>\n<li>os custos de armazenagem de mercadorias comercializadas pelo neg\u00f3cio.<\/li>\n<\/ul>\n<p>Numa situa\u00e7\u00e3o hipot\u00e9tica, onde a empresa tenha feito compras para revenda no valor de R$ 5.000,00, o valor a pagar pela COFINS seria:<\/p>\n<p><center><\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>    <\/td>\n<td>\n<p align=\"center\"><strong>Base de c\u00e1lculo<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>Al\u00edquota<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>COFINS<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"left\">Faturamento total<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 30.000,00<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p align=\"center\">7,6%<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 2.280,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"left\">Compras para revenda<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 5.000,00<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 380,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"left\">Valor da COFINS<\/p>\n<\/td>\n<td>    <\/td>\n<td>    <\/td>\n<td>\n<p align=\"right\">R$ 1.900,00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><\/p>\n<p>E no PIS seria:<\/p>\n<p><center><\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/>\n<col width=\"175\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>    <\/td>\n<td>\n<p align=\"center\"><strong>Base de c\u00e1lculo<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>Al\u00edquota<\/strong><\/p>\n<\/td>\n<td>\n<p align=\"center\"><strong>PIS<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p align=\"left\">Faturamento total<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 30.000,00<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p align=\"center\">1,65%<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 495,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"left\">Compras para revenda<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 5.000,00<\/p>\n<\/td>\n<td>\n<p align=\"right\">R$ 82,50<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"left\">Valor do PIS<\/p>\n<\/td>\n<td>    <\/td>\n<td>    <\/td>\n<td>\n<p align=\"right\">R$ 412,50<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Como pagar?<\/h2>\n<p>O pagamento \u00e9 feito at\u00e9 o vig\u00e9simo quinto dia do m\u00eas seguinte ao c\u00e1lculo do tributo.<\/p>\n<p>Exemplo: o valor do tributo de julho deve ser pago at\u00e9 o dia 25 do m\u00eas de agosto.<\/p>\n<p>O pagamento ser\u00e1 feito por meio de um Documento de Arrecada\u00e7\u00e3o de Receitas Federais (DARF).<\/p>\n<p>O DARF \u00e9 o documento oficial usado para recolher impostos, taxas e contribui\u00e7\u00f5es para a Receita Federal. <\/p>\n<p>Cada DARF tem um objetivo, sendo necess\u00e1rio especificar o c\u00f3digo do tributo que est\u00e1 sendo recolhido.<\/p>\n<p>Exemplo:<\/p>\n<ul>\n<li>COFINS &#8211; regime cumulativo &#8211; c\u00f3digo: <strong>2172<\/strong><\/li>\n<li>COFINS &#8211; regime n\u00e3o-cumulativo &#8211; c\u00f3digo: <strong>5856<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Documento Fiscal<\/h2>\n<p>Tanto a COFINS, quanto o PIS, n\u00e3o aparecem na <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/quais-informacoes-sao-impressas-no-danfe-da-nota-fiscal-eletronica\/\">DANFE<\/a> (<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-eletronica-nf-e\/\">NF-e<\/a> ou <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-consumidor-eletronica-nfc-e\/\">NFC-e<\/a>).<\/p>\n<p>Essas contribui\u00e7\u00f5es est\u00e3o apenas no documento digital (XML).<\/p>\n<p>Internamente eles v\u00e3o figurar de acordo com a CST PIS COFINS.<\/p>\n<p>A CST \u00e9 o C\u00f3digo de <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/entenda-o-novo-calculo-da-substituicao-tributaria\/\">Situa\u00e7\u00e3o Tribut\u00e1ria<\/a> e pode ser vista na tabela a seguir:<\/p>\n<p><center><\/p>\n<table width: 100%; max-width: 700px; cellspacing=\"1\" class=\"tabela-bordas\" cellpadding=\"7\">\n<colgroup>\n<col width=\"80\" \/>\n<col width=\"620\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">01<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o Tribut\u00e1vel com Al\u00edquota B\u00e1sica<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">02<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o Tribut\u00e1vel com Al\u00edquota Diferenciada<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">03<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o Tribut\u00e1vel com Al\u00edquota por Unidade de Medida de Produto<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">04<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o Tribut\u00e1vel Monof\u00e1sica &#8211; Revenda a Al\u00edquota Zero<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">05<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o Tribut\u00e1vel por Substitui\u00e7\u00e3o Tribut\u00e1ria<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">06<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o Tribut\u00e1vel a Al\u00edquota Zero<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">07<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o Isenta da Contribui\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">08<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o sem Incid\u00eancia da Contribui\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">09<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o com Suspens\u00e3o da Contribui\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">49<\/p>\n<\/td>\n<td>\n<p align=\"left\">Outras Opera\u00e7\u00f5es de Sa\u00edda<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">50<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o com Direito a Cr\u00e9dito &#8211; Vinculada Exclusivamente a Receita Tributada no Mercado Interno<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">51<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o com Direito a Cr\u00e9dito &#8211; Vinculada Exclusivamente a Receita N\u00e3o Tributada no Mercado Interno<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">52<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o com Direito a Cr\u00e9dito &#8211; Vinculada Exclusivamente a Receita de Exporta\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">53<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o com Direito a Cr\u00e9dito &#8211; Vinculada a Receitas Tributadas e N\u00e3o-Tributadas no Mercado Interno<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">54<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o com Direito a Cr\u00e9dito &#8211; Vinculada a Receitas Tributadas no Mercado Interno e de Exporta\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">55<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o com Direito a Cr\u00e9dito &#8211; Vinculada a Receitas N\u00e3o-Tributadas no Mercado Interno e de Exporta\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">56<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o com Direito a Cr\u00e9dito &#8211; Vinculada a Receitas Tributadas e N\u00e3o-Tributadas no Mercado Interno, e de Exporta\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">60<\/p>\n<\/td>\n<td>\n<p align=\"left\">Cr\u00e9dito Presumido &#8211; Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada Exclusivamente a Receita Tributada no Mercado Interno<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">61<\/p>\n<\/td>\n<td>\n<p align=\"left\">Cr\u00e9dito Presumido &#8211; Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada Exclusivamente a Receita N\u00e3o-Tributada no Mercado Interno<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">62<\/p>\n<\/td>\n<td>\n<p align=\"left\">Cr\u00e9dito Presumido &#8211; Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada Exclusivamente a Receita de Exporta\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">63<\/p>\n<\/td>\n<td>\n<p align=\"left\">Cr\u00e9dito Presumido &#8211; Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada a Receitas Tributadas e N\u00e3o-Tributadas no Mercado Interno<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">64<\/p>\n<\/td>\n<td>\n<p align=\"left\">Cr\u00e9dito Presumido &#8211; Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada a Receitas Tributadas no Mercado Interno e de Exporta\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">65<\/p>\n<\/td>\n<td>\n<p align=\"left\">Cr\u00e9dito Presumido &#8211; Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada a Receitas N\u00e3o-Tributadas no Mercado Interno e de Exporta\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">66<\/p>\n<\/td>\n<td>\n<p align=\"left\">Cr\u00e9dito Presumido &#8211; Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o Vinculada a Receitas Tributadas e N\u00e3o-Tributadas no Mercado Interno, e de exporta\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">67<\/p>\n<\/td>\n<td>\n<p align=\"left\">Cr\u00e9dito Presumido &#8211; Outras Opera\u00e7\u00f5es<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">70<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o sem Direito a Cr\u00e9dito<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">71<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o com Isen\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">72<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o com Suspens\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">73<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o a Al\u00edquota Zero<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">74<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o sem Incid\u00eancia da Contribui\u00e7\u00e3o<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">75<\/p>\n<\/td>\n<td>\n<p align=\"left\">Opera\u00e7\u00e3o de Aquisi\u00e7\u00e3o por Substitui\u00e7\u00e3o Tribut\u00e1ria<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">98<\/p>\n<\/td>\n<td>\n<p align=\"left\">Outras Opera\u00e7\u00f5es de Entrada<span style=\"font-family: MS Gothic, serif;\">\u2028    <\/td>\n<\/tr>\n<tr valign=\"center\">\n<td>\n<p align=\"center\">99<\/p>\n<\/td>\n<td>\n<p align=\"left\">Outras Opera\u00e7\u00f5es<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/center><\/p>\n<p>De acordo com a CST o produto ou servi\u00e7o que \u00e9 destacado no documento fiscal ter\u00e1 ou n\u00e3o tributa\u00e7\u00e3o.<\/p>\n<p>Todas as vezes que o produto ou servi\u00e7o for tributado, o c\u00e1lculo do imposto ser\u00e1 de acordo com a f\u00f3rmula de c\u00e1lculo descrita no cap\u00edtulo &#8220;O c\u00e1lculo do PIS\/COFINS&#8221; deste material.<\/p>\n<p>Ao final de cada per\u00edodo a empresa apura o valor total de PIS e COFINS e realiza o pagamento do Tributo.<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"capitulo\">Exclus\u00e3o do ICMS da base de c\u00e1lculo da COFINS (e do PIS)<\/h2>\n<p>O Supremo Tribunal Federal (STF), em sess\u00e3o no dia 15\/03\/2017, decidiu que o <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS<\/a> n\u00e3o deve integrar a base de c\u00e1lculo do PIS e da COFINS.<\/p>\n<p>O entendimento, na ocasi\u00e3o, foi de que o valor arrecadado com o ICMS n\u00e3o \u00e9 incorporado ao patrim\u00f4nio do contribuinte. Com isso, viu-se que o ICMS n\u00e3o pode integrar a base se c\u00e1lculo das obriga\u00e7\u00f5es da COFINS e do PIS.<\/p>\n<p>Para a Fazenda Nacional, o valor do ICMS \u00e9 considerado como faturamento, pois ele resulta em um acr\u00e9scimo para as empresas que repassam o valor do imposto ao consumidor.<\/p>\n<p>De l\u00e1 para c\u00e1, muitas empresas t\u00eam se apoiado nessa decis\u00e3o do STF e entram com liminares na justi\u00e7a para terem o direito de excluir o ICMS da base de c\u00e1lculo do PIS\/COFINS.<\/p>\n<p>Vejamos um exemplo pr\u00e1tico, com valores hipot\u00e9ticos de uma venda de <strong>R$ 100,00<\/strong> e al\u00edquota de <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS<\/a> de <strong>18%<\/strong>.<\/p>\n<p><strong>ICMS na Base de C\u00e1lculo do PIS\/COFINS<\/strong><\/p>\n<p>Valor da Venda = R$ 100,00<br \/>\nAl\u00edquota de ICMS = 18%<br \/>\nValor do ICMS = R$ 18,00<\/p>\n<p>Base de C\u00e1lculo do PIS = <strong>R$ 100,00<\/strong><br \/>\nBase de C\u00e1lculo da COFINS = <strong>R$ 100,00<\/strong><\/p>\n<p>Al\u00edquota do PIS = 1,65%<br \/>\nAl\u00edquota da COFINS = 7,6%<\/p>\n<p>Valor do PIS = <strong>R$ 1,65<\/strong><br \/>\nValor da COFINS = <strong>R$ 7,60<\/strong> <\/p>\n<p><strong>ICMS fora da base de C\u00e1lculo do PIS\/COFINS<\/strong><\/p>\n<p>Valor da Venda = R$ 100,00<br \/>\nAl\u00edquota de ICMS = 18%<br \/>\nValor do ICMS = R$ 18,00<\/p>\n<p>Base de C\u00e1lculo do PIS = <strong>R$ 82,00<\/strong><br \/>\nBase de C\u00e1lculo da COFINS = <strong>R$ 82,00<\/strong><\/p>\n<p>Al\u00edquota do PIS = 1,65%<br \/>\nAl\u00edquota da COFINS = 7,6%<\/p>\n<p>Valor do PIS = <strong>R$ 1,35<\/strong><br \/>\nValor da COFINS = <strong>R$ 6,23<\/strong><\/p>\n<p>Note que h\u00e1 uma diferen\u00e7a consider\u00e1vel entre um e outro.<\/p>\n<p>Aqui fizemos um exemplo com R$ 100,00 apenas. Os valores s\u00e3o proporcionais ao faturamento da empresa.<\/p>\n<p>No final, a diferen\u00e7a em prol das empresas \u00e9 gigante. Isso acaba gerando para o governo um decr\u00e9scimo na arrecada\u00e7\u00e3o.<\/p>\n<p>Em 13\/05\/2021 o STF determinou a exclus\u00e3o do <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\">ICMS<\/a> da base de c\u00e1lculo do PIS e COFINS. A decis\u00e3o tem efeitos em 15\/03\/2017, data do primeiro julgamento ocorrido no Supremo.<\/p>\n<p>As empresas que t\u00eam direito a essa exclus\u00e3o e podem beneficiar-se com uma base de c\u00e1lculo menor, precisam verificar a nova vers\u00e3o do Guia Pr\u00e1tico do <a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/sped-contribuicoes\/\">SPED<\/a> (EFD-Contribui\u00e7\u00f5es).<\/p>\n<p>A nova vers\u00e3o explica que para recuperar os valores pagos indevidamente (entre mar\u00e7o\/2017 e maio\/2021), as empresas ter\u00e3o que retificar todos os arquivos da EFD-Contribui\u00e7\u00f5es e envi\u00e1-los novamente.<\/p>\n<p>&nbsp;<\/p>\n<div id=\"veja-tambem-final\">\n<span class=\"subtitulo\">Veja tamb\u00e9m<\/span><\/p>\n<p><a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/preco-de-venda-principais-erros-e-riscos\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/07\/pre\u00e7o-de-venda-estrategia-gestao-cr-sistemsa-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"pre\u00e7o de venda estrat\u00e9gia gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/07\/pre\u00e7o-de-venda-estrategia-gestao-cr-sistemsa-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/07\/pre\u00e7o-de-venda-estrategia-gestao-cr-sistemsa-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Pre\u00e7o de venda: os principais erros e riscos para quem n\u00e3o controla<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/pis-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"pis programa de integra\u00e7\u00e3o social cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/pis-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/pis-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>PIS \u2013 Programa de Integra\u00e7\u00e3o Social<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/epp-empresa-de-pequeno-porte\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/epp-empresa-pequeno-porte-gestao-estrategia-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"epp empresa de pequeno porte gest\u00e3o estrat\u00e9gia cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/epp-empresa-pequeno-porte-gestao-estrategia-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/epp-empresa-pequeno-porte-gestao-estrategia-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>EPP \u2013 Empresa de Pequeno Porte<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/irpf-tributacao-impostos-gesto-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"irpj tributa\u00e7\u00e3o impostos gest\u00e3o cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/irpf-tributacao-impostos-gesto-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/irpf-tributacao-impostos-gesto-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>IRPJ \u2013 Imposto de Renda Pessoa Jur\u00eddica<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-fazer-para-mei-emitir-nota-fiscal\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/02\/mei-emitir-nota-fiscal-disponbilidade-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"mei emitir nota fiscal gestao faturamento nfc-e cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/02\/mei-emitir-nota-fiscal-disponbilidade-cr-sistemas-e-web-linko-comercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/02\/mei-emitir-nota-fiscal-disponbilidade-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Como fazer para MEI emitir nota fiscal<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/impostos-de-importacao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"impostos de importacao gestao tributacao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Impostos de importa\u00e7\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/quais-informacoes-sao-impressas-no-danfe-da-nota-fiscal-eletronica\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/01\/Informacoes-DANFE-crsistemaseweb-gestao.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"informa\u00e7\u00f5es DANFE nota fiscal eletronica crsistemaseweb linko comercial gestao\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/01\/Informacoes-DANFE-crsistemaseweb-gestao.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/01\/Informacoes-DANFE-crsistemaseweb-gestao-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Quais informa\u00e7\u00f5es s\u00e3o impressas no DANFE da Nota Fiscal Eletr\u00f4nica?<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/microempresa\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"me microempresa gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Microempresa<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/irrf-imposto-de-renda-retido-na-fonte\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/IRRF-Imposto-de-Renda-Retido-na-Fonte-crsistemaseweb-linkocomercial-.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"irrf imposto renda retido fonte gestao crsistemaseweb linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/IRRF-Imposto-de-Renda-Retido-na-Fonte-crsistemaseweb-linkocomercial-.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/IRRF-Imposto-de-Renda-Retido-na-Fonte-crsistemaseweb-linkocomercial--300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>IRRF \u2013 Imposto de Renda Retido na Fonte<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/reforma-tributaria-o-que-e-e-qual-o-impacto-nas-empresas\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1458\" height=\"1113\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"reforma-tributaria-cr-sistemas-e-web-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/> <span>Reforma Tribut\u00e1ria: o que \u00e9 e qual o impacto nas empresas<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro presumido gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Lucro presumido: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/mei-micro-empreendedor-individual\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"mei microempreendedor individual crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>MEI \u2013 Micro empreendedor Individual<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro real gestao crsistemaseweb linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Lucro Real: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/como-escolher-o-melhor-software-emissor-de-nfc-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"67\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/11\/Como-escolher-o-melhor-software-emissor-de-NFC-e-120x67.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/11\/Como-escolher-o-melhor-software-emissor-de-NFC-e-120x67.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/11\/Como-escolher-o-melhor-software-emissor-de-NFC-e-300x168.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/11\/Como-escolher-o-melhor-software-emissor-de-NFC-e.jpg 680w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>Cupom fiscal eletr\u00f4nico (NFC-e): como escolher o melhor emissor<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"simples nacional crsistemaseweb gestao linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Simples Nacional: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/cest-o-que-e-e-como-funciona\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"454\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/cest-oque-e-crsistemaseweb.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cest-oque-e-crsistemaseweb\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/cest-oque-e-crsistemaseweb.png 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/cest-oque-e-crsistemaseweb-300x170.png 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/cest-oque-e-crsistemaseweb-768x436.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>CEST: O que \u00e9 e como funciona<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-eletronica-nf-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"nota fiscal eletronica nf-e linko comercial cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Nota Fiscal Eletr\u00f4nica (NF-e): o qu\u00ea \u00e9?<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/sped-contribuicoes\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"771\" height=\"512\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-contribuicoes-cr-sistemas-e-web-linko-comercial-gestao.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sped contribuicoes cr sistemas e web linko comercial gestao\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-contribuicoes-cr-sistemas-e-web-linko-comercial-gestao.jpg 771w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-contribuicoes-cr-sistemas-e-web-linko-comercial-gestao-300x199.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-contribuicoes-cr-sistemas-e-web-linko-comercial-gestao-768x510.jpg 768w\" sizes=\"(max-width: 771px) 100vw, 771px\" \/> <span>SPED Contribui\u00e7\u00f5es ou EFD Contribui\u00e7\u00f5es<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/sped-fiscal\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"924\" height=\"616\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sped fiscal linko comercial gestao cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg 924w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-768x512.jpg 768w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/> <span>SPED Fiscal<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/inss-instituto-nacional-de-seguro-social\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"577\" height=\"385\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web.png 577w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web-300x200.png 300w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/> <span>INSS \u2013 Instituto Nacional de Seguro Social<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"351\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms imposto faturamento sistema de gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg 624w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial-300x169.jpg 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/> <span>ICMS \u2013 Imposto sobre circula\u00e7\u00e3o de mercadorias<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/entenda-o-novo-calculo-da-substituicao-tributaria\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"84\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-120x84.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"C\u00e1lculo da Substitui\u00e7\u00e3o Tribut\u00e1ria (ICMS-ST) software gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-120x84.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-300x210.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-768x538.jpg 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto.jpg 810w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>C\u00e1lculo da Substitui\u00e7\u00e3o Tribut\u00e1ria &#8211; ICMS-ST<\/span><\/a><br \/>\n<a class=\"link-interno\" href=\"https:\/\/cr.inf.br\/blog\/5-dicas-antes-de-implantar-o-cupom-fiscal-eletronico\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"391\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cfop Classifica\u00e7\u00e3o fiscal como implantar cupom fiscal eletr\u00f4nico cupom fiscal eletr\u00f4nico dicas exig\u00eancia fiscal faturamento impostos itens vendidos NCM nota fiscal eletr\u00f4nica Tributos vendas vendendo bem cupom fiscal eletronico linko software gestao nfc-e ecf\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg 520w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal-300x226.jpg 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/> <span>5 dicas ANTES de implantar o cupom fiscal eletr\u00f4nico<\/span><\/a><\/p>\n<\/div>\n<div id=\"veja-tambem\">\n<span class=\"subtitulo\">Veja tamb\u00e9m<\/span><\/p>\n<p><a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/preco-de-venda-principais-erros-e-riscos\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/07\/pre\u00e7o-de-venda-estrategia-gestao-cr-sistemsa-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"pre\u00e7o de venda estrat\u00e9gia gestao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/07\/pre\u00e7o-de-venda-estrategia-gestao-cr-sistemsa-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/07\/pre\u00e7o-de-venda-estrategia-gestao-cr-sistemsa-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Pre\u00e7o de venda: os principais erros e riscos para quem n\u00e3o controla<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/pis-programa-de-integracao-social\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/pis-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"pis programa de integra\u00e7\u00e3o social cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/pis-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/pis-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>PIS \u2013 Programa de Integra\u00e7\u00e3o Social<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/epp-empresa-de-pequeno-porte\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/epp-empresa-pequeno-porte-gestao-estrategia-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"epp empresa de pequeno porte gest\u00e3o estrat\u00e9gia cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/epp-empresa-pequeno-porte-gestao-estrategia-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/06\/epp-empresa-pequeno-porte-gestao-estrategia-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>EPP \u2013 Empresa de Pequeno Porte<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/irpj-imposto-de-renda-pessoa-juridica\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/irpf-tributacao-impostos-gesto-cr-sistemas-e-web-linko-comercial.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"irpj tributa\u00e7\u00e3o impostos gest\u00e3o cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/irpf-tributacao-impostos-gesto-cr-sistemas-e-web-linko-comercial.png 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/05\/irpf-tributacao-impostos-gesto-cr-sistemas-e-web-linko-comercial-300x229.png 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>IRPJ \u2013 Imposto de Renda Pessoa Jur\u00eddica<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/como-fazer-para-mei-emitir-nota-fiscal\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/02\/mei-emitir-nota-fiscal-disponbilidade-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"mei emitir nota fiscal gestao faturamento nfc-e cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/02\/mei-emitir-nota-fiscal-disponbilidade-cr-sistemas-e-web-linko-comercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/02\/mei-emitir-nota-fiscal-disponbilidade-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Como fazer para MEI emitir nota fiscal<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/impostos-de-importacao\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"impostos de importacao gestao tributacao cr sistemas e web linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/03\/impostos-de-importacao-gestao-cristemaseweb-linkocomercial-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Impostos de importa\u00e7\u00e3o<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/quais-informacoes-sao-impressas-no-danfe-da-nota-fiscal-eletronica\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/01\/Informacoes-DANFE-crsistemaseweb-gestao.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"informa\u00e7\u00f5es DANFE nota fiscal eletronica crsistemaseweb linko comercial gestao\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/01\/Informacoes-DANFE-crsistemaseweb-gestao.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2021\/01\/Informacoes-DANFE-crsistemaseweb-gestao-300x229.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Quais informa\u00e7\u00f5es s\u00e3o impressas no DANFE da Nota Fiscal Eletr\u00f4nica?<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/microempresa\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"me microempresa gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/me-microempresa-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Microempresa<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/irrf-imposto-de-renda-retido-na-fonte\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/IRRF-Imposto-de-Renda-Retido-na-Fonte-crsistemaseweb-linkocomercial-.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"irrf imposto renda retido fonte gestao crsistemaseweb linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/IRRF-Imposto-de-Renda-Retido-na-Fonte-crsistemaseweb-linkocomercial-.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/10\/IRRF-Imposto-de-Renda-Retido-na-Fonte-crsistemaseweb-linkocomercial--300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>IRRF \u2013 Imposto de Renda Retido na Fonte<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/reforma-tributaria-o-que-e-e-qual-o-impacto-nas-empresas\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"1458\" height=\"1113\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"reforma-tributaria-cr-sistemas-e-web-linko-comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial.jpg 1458w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-300x229.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-1024x782.jpg 1024w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2024\/01\/reforma-tributaria-cr-sistemas-e-web-linko-comercial-768x586.jpg 768w\" sizes=\"(max-width: 1458px) 100vw, 1458px\" \/> <span>Reforma Tribut\u00e1ria: o que \u00e9 e qual o impacto nas empresas<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/lucro-presumido-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro presumido gestao crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial.jpg 700w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-presumido-gestao-tributacao-crsistemaseweb-linkocomercial-300x200.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/> <span>Lucro presumido: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/mei-micro-empreendedor-individual\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"mei microempreendedor individual crsistemaseweb linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/mei-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>MEI \u2013 Micro empreendedor Individual<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/lucro-real-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"lucro real gestao crsistemaseweb linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/09\/lucro-real-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Lucro Real: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/como-escolher-o-melhor-software-emissor-de-nfc-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"67\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/11\/Como-escolher-o-melhor-software-emissor-de-NFC-e-120x67.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/11\/Como-escolher-o-melhor-software-emissor-de-NFC-e-120x67.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/11\/Como-escolher-o-melhor-software-emissor-de-NFC-e-300x168.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2017\/11\/Como-escolher-o-melhor-software-emissor-de-NFC-e.jpg 680w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>Cupom fiscal eletr\u00f4nico (NFC-e): como escolher o melhor emissor<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/simples-nacional-o-que-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"simples nacional crsistemaseweb gestao linkocomercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/08\/simples-nacional-gestao-crsistemaseweb-linkocomercial-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Simples Nacional: o que \u00e9<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/cest-o-que-e-e-como-funciona\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"454\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/cest-oque-e-crsistemaseweb.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cest-oque-e-crsistemaseweb\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/cest-oque-e-crsistemaseweb.png 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/cest-oque-e-crsistemaseweb-300x170.png 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/07\/cest-oque-e-crsistemaseweb-768x436.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>CEST: O que \u00e9 e como funciona<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/nota-fiscal-eletronica-nf-e\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"nota fiscal eletronica nf-e linko comercial cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web.jpg 800w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/05\/nota-fiscal-eletronica-nf-e-linko-comercial-cr-sistemas-e-web-768x513.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/> <span>Nota Fiscal Eletr\u00f4nica (NF-e): o qu\u00ea \u00e9?<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/sped-contribuicoes\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"771\" height=\"512\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-contribuicoes-cr-sistemas-e-web-linko-comercial-gestao.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sped contribuicoes cr sistemas e web linko comercial gestao\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-contribuicoes-cr-sistemas-e-web-linko-comercial-gestao.jpg 771w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-contribuicoes-cr-sistemas-e-web-linko-comercial-gestao-300x199.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-contribuicoes-cr-sistemas-e-web-linko-comercial-gestao-768x510.jpg 768w\" sizes=\"(max-width: 771px) 100vw, 771px\" \/> <span>SPED Contribui\u00e7\u00f5es ou EFD Contribui\u00e7\u00f5es<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/sped-fiscal\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"924\" height=\"616\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"sped fiscal linko comercial gestao cr sistemas e web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web.jpg 924w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-300x200.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2020\/03\/sped-fiscal-gestao-linko-comercial-cr-sistemas-e-web-768x512.jpg 768w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/> <span>SPED Fiscal<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/inss-instituto-nacional-de-seguro-social\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"577\" height=\"385\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web.png 577w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/12\/inss-tributacao-impostos-gestao-linko-comercial-cr-sistemas-e-web-300x200.png 300w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/> <span>INSS \u2013 Instituto Nacional de Seguro Social<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/icms-imposto-sobre-circulacao-de-mercadorias\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"351\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"icms imposto faturamento sistema de gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial.jpg 624w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/11\/icms-faturamento-sistema-gestao-linko-comercial-300x169.jpg 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/> <span>ICMS \u2013 Imposto sobre circula\u00e7\u00e3o de mercadorias<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/entenda-o-novo-calculo-da-substituicao-tributaria\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"84\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-120x84.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"C\u00e1lculo da Substitui\u00e7\u00e3o Tribut\u00e1ria (ICMS-ST) software gestao linko comercial\" srcset=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-120x84.jpg 120w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-300x210.jpg 300w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto-768x538.jpg 768w, https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/03\/Imposto.jpg 810w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/> <span>C\u00e1lculo da Substitui\u00e7\u00e3o Tribut\u00e1ria &#8211; ICMS-ST<\/span><\/a><br \/>\n<a class=\"link-interno-peq\" href=\"https:\/\/cr.inf.br\/blog\/5-dicas-antes-de-implantar-o-cupom-fiscal-eletronico\/\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"391\" src=\"https:\/\/cr.inf.br\/blog\/wp-content\/uploads\/2019\/05\/cupom-fiscal.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"cfop Classifica\u00e7\u00e3o fiscal como implantar cupom fiscal eletr\u00f4nico cupom fiscal eletr\u00f4nico dicas exig\u00eancia fiscal faturamento impostos itens vendidos NCM nota fiscal eletr\u00f4nica Tributos vendas vendendo bem 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pagar<\/p>\n","protected":false},"author":8,"featured_media":6125,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[279],"tags":[48,358],"class_list":["post-6124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributacao","tag-impostos","tag-tributacao"],"_links":{"self":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/6124"}],"collection":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/comments?post=6124"}],"version-history":[{"count":38,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/6124\/revisions"}],"predecessor-version":[{"id":7416,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/posts\/6124\/revisions\/7416"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media\/6125"}],"wp:attachment":[{"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/media?parent=6124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/categories?post=6124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cr.inf.br\/blog\/wp-json\/wp\/v2\/tags?post=6124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}