{"id":86,"date":"2021-02-22T20:45:43","date_gmt":"2021-02-22T23:45:43","guid":{"rendered":"https:\/\/altimuscontabil.com\/blog\/?p=86"},"modified":"2021-02-22T20:45:46","modified_gmt":"2021-02-22T23:45:46","slug":"pis-cofins-monofasico","status":"publish","type":"post","link":"https:\/\/altimuscontabil.com\/blog\/pis-cofins-monofasico\/","title":{"rendered":"Pis\/Cofins monof\u00e1sico para empresas do Simples Nacional"},"content":{"rendered":"\n

Sua empresa \u00e9 optante pelo Simples Nacional? Em caso afirmativo, \u00e9 essencial entender as regras do PIS\/COFINS\u00a0Monof\u00e1sico\u00a0para reduzir os encargos tribut\u00e1rios pagos sobre as opera\u00e7\u00f5es realizadas.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

O Simples Nacional \u00e9 o\u00a0Sistema Integrado de Pagamento de Impostos e Contribui\u00e7\u00f5es das Microempresas e Empresas de Pequeno Porte.<\/p>\n\n\n\n

Esse sistema promove uma unifica\u00e7\u00e3o do recolhimento de impostos e contribui\u00e7\u00f5es federais, estaduais e municipais em um \u00fanico recolhimento. Seu objetivo \u00e9 incentivar a formaliza\u00e7\u00e3o de empresas, centralizando a tributa\u00e7\u00e3o e em alguns casos reduzindo a carga tribut\u00e1ria.<\/p>\n\n\n\n

Para fazer parte do Simples, o requisito principal \u00e9 que a empresa tenha um faturamento anual de R$ 4,8 milh\u00f5es.<\/p>\n\n\n\n

As al\u00edquotas a serem pagas s\u00e3o diferentes para cada uma das faixas de faturamento definidas em tabela. \u00c9 utilizada uma forma de arrecada\u00e7\u00e3o progressiva, onde o maior valor pago est\u00e1 proporcionalmente no m\u00e1ximo estabelecido.<\/p>\n\n\n\n

O que \u00e9 o PIS<\/h2>\n\n\n\n

J\u00e1 o PIS \u00e9 um tributo federal de car\u00e1ter social que financia os direitos dos trabalhadores brasileiros \u2013 como o seguro-desemprego.<\/p>\n\n\n\n

O que \u00e9 o COFINS<\/h2>\n\n\n\n

E o COFINS \u00e9 um tributo federal que tem o objetivo de financias as \u00e1reas de seguridade social \u2013 o que inclui Previd\u00eancia Social, a Assist\u00eancia Social e a Sa\u00fade P\u00fablica.<\/p>\n\n\n\n

Esses dois tributos podem receber diferentes classifica\u00e7\u00f5es:<\/p>\n\n\n\n

\u2022 Tributa\u00e7\u00e3o \u201cnormal\u201d;
\u2022 Monof\u00e1sicos;
\u2022 Substitui\u00e7\u00e3o tribut\u00e1ria;
\u2022 Al\u00edquota zero;
\u2022 Isen\u00e7\u00e3o;
\u2022 Suspens\u00e3o;
\u2022 N\u00e3o incid\u00eancia.<\/p>\n\n\n\n

De acordo com a classifica\u00e7\u00e3o da opera\u00e7\u00e3o, a empresa deve agir de forma diferente em rela\u00e7\u00e3o ao recolhimento do imposto devido.<\/p>\n\n\n\n

A classifica\u00e7\u00e3o Monof\u00e1sica acontece quando a ind\u00fastria \u00e9 responsabilizada pelo recolhimento dos tributos em toda a cadeia produtiva e de distribui\u00e7\u00e3o. \u00c9 importante saber disso pois nesses casos os revendedores, atacadistas e varejistas n\u00e3o precisam pagar o PIS e o COFINS optantes pelo Simples Nacional.<\/p>\n\n\n\n

Os produtos que est\u00e3o sujeitos \u00e0 apura\u00e7\u00e3o monof\u00e1sica s\u00e3o definidos pela Receita Federal e as empresas podem consult\u00e1-los no pr\u00f3prio site da Receita Federal, atrav\u00e9s de tabelas:<\/p>\n\n\n\n

\u2022 Tabela 4.3.10: Tabela Produtos Sujeitos \u00e0 Incid\u00eancia Monof\u00e1sica da Contribui\u00e7\u00e3o Social \u2013 Al\u00edquotas Diferenciadas \u2013 CST 02 e 04.
\u2022 Tabela 4.3.11: Tabela Produtos Sujeitos \u00e0 Incid\u00eancia Monof\u00e1sica da Contribui\u00e7\u00e3o Social \u2013 Al\u00edquotas por Unidade de Medida de Produto \u2013 CST 03 e 04.<\/p>\n\n\n\n

\u2022 Tabela 4.3.12: Tabela Produtos Sujeitos \u00e0 Substitui\u00e7\u00e3o Tribut\u00e1ria da Contribui\u00e7\u00e3o Social \u2013 CST 05.<\/p>\n","protected":false},"excerpt":{"rendered":"

Sua empresa \u00e9 optante pelo Simples Nacional? Em caso afirmativo, \u00e9 essencial entender as regras do PIS\/COFINS\u00a0Monof\u00e1sico\u00a0para reduzir os encargos tribut\u00e1rios pagos sobre as opera\u00e7\u00f5es realizadas. O Simples Nacional \u00e9 o\u00a0Sistema Integrado de Pagamento de… Continue Lendo »<\/a><\/p>\n","protected":false},"author":1,"featured_media":88,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-86","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"\nPis\/Cofins monof\u00e1sico para empresas do Simples Nacional<\/title>\n<meta name=\"description\" content=\"\u00c9 essencial entender as regras do PIS\/COFINS Monof\u00e1sico para reduzir os encargos tribut\u00e1rios pagos sobre as opera\u00e7\u00f5es realizadas.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/altimuscontabil.com\/blog\/pis-cofins-monofasico\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta 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