• Nenhum resultado encontrado

Infrastructure in Brazil Tax Aspects

N/A
N/A
Protected

Academic year: 2021

Share "Infrastructure in Brazil Tax Aspects"

Copied!
18
0
0

Texto

(1)

Infrastructure in Brazil

Tax Aspects

Luiz Felipe Ferraz 5511 3147-7870

lferraz@mattosfilho.com.br

Glaucia Frascino 511 3147-7654

(2)

ARRECADAÇÃO DAS RECEITAS ADMINISTRADAS PELA RFB ACUMULADA DE 12 MESES

(A PREÇOS DE JULHO/10 - IPCA)

650 660 670 680 690 700 710 720 730 740 750 760 ja n /0 8 fe v /0 8 m a r/ 0 8 a b r/ 0 8 m a i/ 0 8 ju n /0 8 ju l/ 0 8 a g o /0 8 s e t/ 0 8 o u t/ 0 8 n o v /0 8 d e z /0 8 ja n /0 9 fe v /0 9 m a r/ 0 9 a b r/ 0 9 m a i/ 0 9 ju n /0 9 ju l/ 0 9 a g o /0 9 s e t/ 0 9 o u t/ 0 9 n o v /0 9 d e z /0 9 ja n /1 0 fe v /1 0 m a r/ 1 0 a b r/ 1 0 m a i/ 1 0 ju n /1 0 ju l/ 1 0 R $ B IL H Õ E S

(3)

UNIDADE: R$ MILHÕES

TOTAL 450.914 401.821 49.093 12,22%

COFINS / PIS-PASEP 97.936 83.879 14.057 16,76%

RECEITA PREVIDENCIÁRIA 125.530 113.947 11.584 10,17%

IOF 14.438 10.851 3.587 33,06%

IPI (Exceto Vinculado) 15.248 12.131 3.117 25,70%

I.I./IPI-Vinculado 17.346 14.593 2.754 18,87%

CIDE-COMBUSTÍVEIS 4.348 1.814 2.534 139,70%

IRPF 10.451 9.388 1.063 11,32%

IRPJ /CSLL 80.619 81.261 (643) -0,79%

DEMAIS RECEITAS ADMINISTRADAS PELA RFB 66.922 61.884 5.038 8,14%

ADMINISTRADAS POR OUTROS ÓRGÃOS 18.076 12.073 6.003 49,72%

RECEITAS

ARRECADAÇÃO DAS RECEITAS FEDERAIS PERÍODO: JANEIRO A JULHO - 2010/2009

(A PREÇOS DE JULHO/10 - IPCA)

2010 [A]

2009

[B] [A]-[B] [A]/[B]

(4)
(5)

UNIDADE: R$ MILHÕES

JAN-DEZ/09 [A]

JAN-DEZ/08

[B] [A]-[B] [A]/[B]%

. FABR. COMÉRCIO E REPAR. DE VEÍC. AUTOMOT 28.139 38.361 (10.223) (26,65) 30,84

. COMBUSTÍVEIS 32.122 39.435 (7.313) (18,54) 22,06

. METALURGIA 10.219 15.453 (5.234) (33,87) 15,79

. COMÉRCIO ATACADISTA 32.843 35.433 (2.590) (7,31) 7,81

. FABRIC. DE EQUIP. DE INFORMÁTICA E ELETRÔNICOS 6.570 8.997 (2.428) (26,98) 7,32 . FABRICAÇÃO DE PRODUTOS QUÍMICOS 12.977 14.896 (1.919) (12,88) 5,79 . FABRICAÇÃO DE MÁQUINAS E EQUIPAMENTOS 6.385 7.979 (1.594) (19,98) 4,81 . ATIV. DE SEDES DE EMPRESAS, CONSULT. EM GESTÃO 3.250 4.309 (1.059) (24,58) 3,19

. TELECOMUNICAÇÕES 10.601 11.579 (977) (8,44) 2,95

. FABRICAÇÃO DE CELULOSE, PAPEL E PROD. DE PAPEL 3.164 4.073 (909) (22,32) 2,74

146.269 180.515 (34.245) (18,97) 103,30 332.674 331.579 1.095 0,33 (3,30) 478.943 512.093 (33.150) (6,47) 100,00 DEMAIS [B] TOTAL [C]=[A]+[B] SUBTOTAL [A] SETOR ECONÔMICO

ARRECADAÇÃO DIFERENÇAS PART. % NA VARIAÇÃO

TOTAL

(A PREÇOS DE DEZEMBRO/09 - IPCA)

Tax Collection

(No SSecurity)

Decreases per Sector

(6)

UNIDADE: R$ MILHÕES

JAN-DEZ/09 [A]

JAN-DEZ/08

[B] [A]-[B] [A]/[B]%

. ADMIN. PÚBLICA, DEFESA E SEGURIDADE SOCIAL 24.809 20.927 3.882 18,55 (11,71)

. SEGUROS E PREVIDÊNCIA COMPLEMENTAR 14.100 12.829 1.272 9,91 (3,84)

. FABRICAÇÃO DE BEBIDAS 5.385 4.756 629 13,22 (1,90)

. FABRICAÇÃO DE PRODUTOS DO FUMO 5.362 4.771 592 12,40 (1,79)

. OBRAS DE INFRA-ESTRUTURA 5.200 4.767 433 9,07 (1,30)

. ATIVIDADES DE APOIO À EXTRAÇÃO DE MINERAIS 1.008 645 362 56,14 (1,09)

. ATIVIDADES DE RÁDIO E DE TELEVISÃO 2.196 1.847 349 18,92 (1,05)

. CAPTAÇÃO, TRATAMENTO E DISTRIBUIÇÃO DE ÁGUA 3.714 3.414 299 8,76 (0,90)

. SERV. DE ARQUIT. E ENGENHARIA 2.783 2.493 290 11,62 (0,87)

. ATIVIDADES IMOBILIÁRIAS 2.695 2.427 269 11,07 (0,81) 67.252 58.876 8.376 14,23 (25,27) 411.692 453.218 (41.526) (9,16) 125,27 478.943 512.093 (33.150) (6,47) 100,00 DEMAIS [B] TOTAL [C]=[A]+[B] SUBTOTAL [A] SETOR ECONÔMICO

ARRECADAÇÃO DIFERENÇAS PART. % NA VARIAÇÃO

TOTAL (A PREÇOS DE DEZEMBRO/09 - IPCA)

Tax Collection

(No SSecurity)

Increases per Sector

(7)

Corporate Activity

PIS 0.65% or 1.65% Cofins 3.0% or 7.6% Corporate Income Tax (IRPJ) 25%

Social Contribution Tax (CSLL) 9%

Transactional

IPI table of rates ICMS 18% (general)

ISS 2% to 5%

Overall 74 taxes

(8)

Gross Revenues 100

(-) Costs (60)

(=) Net Revenues 40

(+) Financial Revenues 50 (-) Financial Expenses (30) (+/-) Other revenues and expenses (20)

(+/-) Non-Operating Results 10

(=) Net Profit 50

Tax Levies

PIS, Cofins ICMS, IPI, ISS

(9)

Seller Abroad

Seller

Brazil Industry

Customer

PIS, COFINS, II, IPI

PIS, COFINS, IPI

(10)

REIDI – Special Regime with Incentives for the Development of

Infrastructure in Brazil

Law 11,488/07 Decree 6,759/09

Normative Instruction 758/07

PIS/COFINS and PIS/COFINS-Import – suspension in importation

of services and new machinery, utensils, equipment and construction materials to be utilized in works in fixed assets

PIS/COFINS and PIS/COFINS – suspension in domestic sales of

goods and services rendered in connection with such infrastructure works, for inclusion in fixed assets.

Transportation, port, energy, basic

sanitation and irrigation

(11)

REPORTO – Tax Regime with Incentives for Modernizing and

Amplifying the Port Structure

Law 11,033/04 Decree 6,759/09

Normative Instruction 879/08

II, IPI, PIS/COFINS-Import and PIS/COFINS – Suspension in

domestic sales and import of machinery, equipments, spare parts and other goods for inclusion in fixed assets, to be utilized

exclusively in activities in connection with port services (e.g., load and unload services, transporting goods and dredging, and in employees training programs)

(12)

RETAERO – Special Regime for Brazilian Aeronautical Industry

Law 12.249/10

II, IPI, PIS/COFINS-Import and PIS/COFINS – suspension in

domestic sales or import of input to be applied in production of pieces, utensils, component parties, equipments, systems and subsystems, inputs and raw material in connection with

maintenance, conservation, modernization, repairing, revision, conversion and industrialization of some types of airplanes

PIS/COFINS-Import and PIS/COFINS – suspension in sale or

import of basic industrial technology, development and technology innovation, assistance and transfer of technology destined to

enterprises that are beneficiary from RETAERO

(13)

Special Regime for Exporting and Importing Goods for Exploitation

Researches of Oil and Gas

Decree 6.759/09

Normative Instruction 844/08

II, IPI and PIS/COFINS-Import – suspension in import of some

products in connection with the exploitation of oil and gas

(embarkation, machinery, equipments, instruments and structures to support platforms)

Oil and Natural Gas –

(14)

REPENEC – Special Regime of Incentives for Development of

Infrastructure in the Oil Industry located in North, Midwest and Northeast Regions

Law 12,249/10

II, IPI, PIS/COFINS-Import and PIS/COFINS – suspension in

domestic sales or import of new machinery, equipments and

construction materials for application in infrastructure works in North, Northeast and Midwest Regions, in petrochemical, refining oil,

production of ammonia and urea from gas, for inclusion in fixed assets

PIS/COFINS and PIS/COFINS-Import – suspension in domestic

sales or import of services destined to the above mentioned projects

(15)

REPEX – Special Regime for Importing Crude Oil and Oil Products

Decree 6,759/09

Normative Instruction 05/01

Federal Taxes and PIS/COFINS-Import – suspension in import of

crude oil and crude oil products for further exportation

(16)

RECOM – Special Regime for Building, Amplifying, Reforming or

Modernizing Soccer Fields

Provisional Measure 497/10

II, IPI, PIS/COFINS-Import and PIS/COFINS – suspension in

domestic sales or import of new machinery, instruments, equipments and construction materials to be utilized in soccer fields that will host the official soccer games of FIFA Confederations Cup 2013 and FIFA World Cup 2014

PIS/COFINS-Import and PIS/COFINS – suspension in sale or

import of services destined to the works in connection with such soccer fields

(17)

RECOF – Regime of Industrial Warehouse Under Computerized

Customs Control

“Taxes” (legal wording) - Import of goods to be processed by domestic industry and then exported

RECAP – Special Regime for Acquiring Capital Assets Directed to

Exporter Legal Entities

Suspension of PIS/COFINS and PIS/COFINS-Import on sales or import new machine, instruments and equipments for inclusion in fixed assets

REPES – Special Tax Regime for Exporting Information Technology

Services

Suspension of PIS/COFINS and PIS/COFINS-Import in sales or import of services and new goods destined to the development of software and information technology services in the country

(18)

Referências

Documentos relacionados

nos hospitais, por meio da análise dos relatórios das fiscalizações do Conselho Regional de Enfermagem (Coren-SP); obter subsídios para proposta de melhoria nas atividades

A fim de responder à hipótese central do traba- lho (impacto do teste físico FIFA no estresse percebido pelos árbitros), empreendeu-se uma análise de cova- riância (Ancova), na qual

 Consiste na promoção e prevenção da saúde dos trabalhadores; o mesmo que saúde no trabalho. A Saúde Ocupacional possui uma abordagem de prevenção, rastreamento e

quatro subtipos: no tipo 1, RP difusa severa com o campo visual central afectado, sem resposta nas fases de cone e de bastonete no ERG; tipo 2, o paciente apresenta

Observe a similaridade entre a demonstra¸c˜ ao feita abaixo para o Teorema do Valor Intermedi´ ario (TVI) e a demonstra¸c˜ ao da proposi¸c˜ ao acima.. Logo, a demonstra¸c˜ ao do

In addition, decompositions of the racial hourly earnings gap in 2010 using the aggregated classification provided by the 2010 Census with 8 groups, instead of the one adopted in

Pelo contrário, nas sociedades ocidentais modernas (onde nos inserimos) existe actualmente uma hiper-valorização pela estética do corpo, pelo que os seios são em

Os capacitores de potência devem ser submetidos aos ensaios pelo Fabricante, na presença do Inspetor da Coelce, de acordo com as normas da ABNT. O Fabricante deve informar a Coelce