Análise do ICMS substituição tributária em uma empresa comercial, no lucro presumido e seu impacto na formação do preço de venda

Abstract

This paper analyzes the impact of ICMS tax substitution on the formation of sales prices for small businesses. This article briefly addresses ICMS taxation through tax substitution, presenting the main methods of product sales price formation and their impacts on ICMS in small businesses. This article aims to analyze the impact of ICMS ST on the sale price of merchandise, of a commercial company that calculates the IRPJ and CSLL based on the presumed profit. The methodological strategies used were: qualitative-quantitative, descriptive research with bibliographic data. The main results were: in the simulation, it is verified that the commercialization cost, for the operation without TS, was with the total percentage of 33.65%. As for the part with TS, the percentage was 8.65%. This difference is due to the operation with ST, not having the ICMS on sale, which is at the rate of 25%. As part of the apportionment for calculating the selling price per unit, the value of excluding ICMS ST was R$ 11.14. In the calculation with the ST, it was R$9.02. Thus, the difference in R$ is 1.24 and in % it was 24%.