Planejamento tributário: um estudo do regime monofásico do PIS e da COFINS sobre bebidas alcoólicas, nos estabelecimentos varejistas

Abstract

Tax planning is a tool that seeks to minimize tax costs by acting within the entity in order to do it correctly and use methods to minimize the impact on tax authorities. This work aims to analyze a taxation in the single-phase regime of the contributions of PIS and COFINS on retail companies, especially those that work with the sale of cold drinks. The problem presented in the course of the work is intended to demonstrate how the use of this regime can impact the reduction of the tax burden when done correctly, and justifying it in information and updates on the single-phase regime. A simulated study was carried out, applied to the company “Europa Varejista”, in the food industry. In order to carry out the tax calculations and determine the results, it was considered that the company in question would be opting for the presumed tax regime, and the cumulative system of PIS and COFINS. For the realization of the result from course completion work, using the fictional company “Europa Varejista” in which the fourth quarter of 2019 was considered, where the company obtained a revenue of R $ 1,500,000.00 (one million and five hundred thousand reais). During the calculation of the result, it was considered as standard rates of 0.65% for PIS, and 3.0% for COFINS, as well as provided for tax legislation. Accompanying the conclusion, it is possible to notice the positive results that the basic single-phase regime can bring to the entity when used correctly, thus emphasizing the importance of this article for future academic research.