Reduction of IRPJ and CSLL as an instrument of access to health
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Scientia Iuris (Online) |
Texto Completo: | https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/44928 |
Resumo: | The art. 15, § 1, III, “a”, of Law n. 9.249/95, pursuant to the wording conferred by Law 11.727/2008, provides for the reduction of the IRPJ and CSLL calculation basis for companies engaged in medical-hospital activity, with questioning whether only business companies, registered in the Board of Trade, could avail themselves of this reduction in the tax burden. The objective of this paper is to analyze whether simple medical societies can also enjoy this tax benefit, considering the absence of registration with the Commercial Registry, in this case. The hypothetical-deductive method was used, through an exploratory research, including literature review and qualitative data analysis in order to fulfill this objective, which made it possible to infer, in the end, that registration with the Commercial Registry has a merely declaratory nature and recognition that a society is organized in the form of a business society or it must not be provided empirically, with no prohibition for medical societies in general, even if constituted as a simple society, to collect Income Tax and Social Contribution on o Profit based on the reduced percentages of 8% and 12%, respectively. |
id |
UEL-6_2535378d1e638b86db7d9986884ff3e7 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/44928 |
network_acronym_str |
UEL-6 |
network_name_str |
Scientia Iuris (Online) |
repository_id_str |
|
spelling |
Reduction of IRPJ and CSLL as an instrument of access to healthRedução do IRPJ e da CSLL como instrumento de acesso à saúdeAcesso à saúde. Serviços hospitalares. Carga tributária. Base de cálculo do IRPJ e da CSLL. Lei 11.727/2008. Sociedades simples médicas.Access to healthHospital servicesTax burdenIRPJ and CSLL calculation basisLaw 11.727/2008Simple medical societiesThe art. 15, § 1, III, “a”, of Law n. 9.249/95, pursuant to the wording conferred by Law 11.727/2008, provides for the reduction of the IRPJ and CSLL calculation basis for companies engaged in medical-hospital activity, with questioning whether only business companies, registered in the Board of Trade, could avail themselves of this reduction in the tax burden. The objective of this paper is to analyze whether simple medical societies can also enjoy this tax benefit, considering the absence of registration with the Commercial Registry, in this case. The hypothetical-deductive method was used, through an exploratory research, including literature review and qualitative data analysis in order to fulfill this objective, which made it possible to infer, in the end, that registration with the Commercial Registry has a merely declaratory nature and recognition that a society is organized in the form of a business society or it must not be provided empirically, with no prohibition for medical societies in general, even if constituted as a simple society, to collect Income Tax and Social Contribution on o Profit based on the reduced percentages of 8% and 12%, respectively.O art. 15, § 1º, III, “a”, da Lei n. 9.249/95, nos termos da redação conferida pela Lei 11.727/2008, prevê a redução da base de cálculo do IRPJ e da CSLL para as sociedades que se dedicam à atividade médico-hospitalar, havendo questionamentos se apenas as sociedades empresárias, com registro na Junta Comercial, poderiam se valer dessa redução da carga tributária. O objetivo do presente trabalho é analisar se as sociedades simples médicas também podem desfrutar desse benefício fiscal, considerando a ausência de registro perante a Junta Comercial, nesse caso. Optou-se pela realização de uma pesquisa exploratória com a utilização de revisão bibliográfica e da análise qualitativa dos dados a fim de se cumprir esse objetivo, o que possibilitou inferir, ao final, que o registro na Junta Comercial possui natureza meramente declaratória e o reconhecimento de que uma sociedade se organiza sob a forma de sociedade empresarial ou não deve ser fornecido empiricamente, inexistindo vedação para que as sociedades médicas em geral, ainda que constituídas sobre a forma de sociedade simples, recolham o Imposto sobre a Renda e a Contribuição Social sobre o Lucro tendo por base os percentuais reduzidos de 8% e 12%, respectivamente. Universidade Estadual de Londrina2022-11-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4492810.5433/2178-8189.2022v26n3p73-91Scientia Iuris; v. 26 n. 3 (2022); 73-912178-81891415-6490reponame:Scientia Iuris (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/44928/48342Copyright (c) 2022 Scientia Iurishttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMontes Netto, Carlos EduardoVianna Alves Ferreira, Olavo AugustoGonçalves Domingos, João Henrique2023-01-13T13:47:27Zoai:ojs.pkp.sfu.ca:article/44928Revistahttps://www.uel.br/revistas/uel/index.php/iurisPUBhttps://www.uel.br/revistas/uel/index.php/iuris/oairevistamdireito@uel.br2178-81891415-6490opendoar:2023-01-13T13:47:27Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)false |
dc.title.none.fl_str_mv |
Reduction of IRPJ and CSLL as an instrument of access to health Redução do IRPJ e da CSLL como instrumento de acesso à saúde |
title |
Reduction of IRPJ and CSLL as an instrument of access to health |
spellingShingle |
Reduction of IRPJ and CSLL as an instrument of access to health Montes Netto, Carlos Eduardo Acesso à saúde. Serviços hospitalares. Carga tributária. Base de cálculo do IRPJ e da CSLL. Lei 11.727/2008. Sociedades simples médicas. Access to health Hospital services Tax burden IRPJ and CSLL calculation basis Law 11.727/2008 Simple medical societies |
title_short |
Reduction of IRPJ and CSLL as an instrument of access to health |
title_full |
Reduction of IRPJ and CSLL as an instrument of access to health |
title_fullStr |
Reduction of IRPJ and CSLL as an instrument of access to health |
title_full_unstemmed |
Reduction of IRPJ and CSLL as an instrument of access to health |
title_sort |
Reduction of IRPJ and CSLL as an instrument of access to health |
author |
Montes Netto, Carlos Eduardo |
author_facet |
Montes Netto, Carlos Eduardo Vianna Alves Ferreira, Olavo Augusto Gonçalves Domingos, João Henrique |
author_role |
author |
author2 |
Vianna Alves Ferreira, Olavo Augusto Gonçalves Domingos, João Henrique |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Montes Netto, Carlos Eduardo Vianna Alves Ferreira, Olavo Augusto Gonçalves Domingos, João Henrique |
dc.subject.por.fl_str_mv |
Acesso à saúde. Serviços hospitalares. Carga tributária. Base de cálculo do IRPJ e da CSLL. Lei 11.727/2008. Sociedades simples médicas. Access to health Hospital services Tax burden IRPJ and CSLL calculation basis Law 11.727/2008 Simple medical societies |
topic |
Acesso à saúde. Serviços hospitalares. Carga tributária. Base de cálculo do IRPJ e da CSLL. Lei 11.727/2008. Sociedades simples médicas. Access to health Hospital services Tax burden IRPJ and CSLL calculation basis Law 11.727/2008 Simple medical societies |
description |
The art. 15, § 1, III, “a”, of Law n. 9.249/95, pursuant to the wording conferred by Law 11.727/2008, provides for the reduction of the IRPJ and CSLL calculation basis for companies engaged in medical-hospital activity, with questioning whether only business companies, registered in the Board of Trade, could avail themselves of this reduction in the tax burden. The objective of this paper is to analyze whether simple medical societies can also enjoy this tax benefit, considering the absence of registration with the Commercial Registry, in this case. The hypothetical-deductive method was used, through an exploratory research, including literature review and qualitative data analysis in order to fulfill this objective, which made it possible to infer, in the end, that registration with the Commercial Registry has a merely declaratory nature and recognition that a society is organized in the form of a business society or it must not be provided empirically, with no prohibition for medical societies in general, even if constituted as a simple society, to collect Income Tax and Social Contribution on o Profit based on the reduced percentages of 8% and 12%, respectively. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-11-28 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/44928 10.5433/2178-8189.2022v26n3p73-91 |
url |
https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/44928 |
identifier_str_mv |
10.5433/2178-8189.2022v26n3p73-91 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/44928/48342 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Scientia Iuris http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Scientia Iuris http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
dc.source.none.fl_str_mv |
Scientia Iuris; v. 26 n. 3 (2022); 73-91 2178-8189 1415-6490 reponame:Scientia Iuris (Online) instname:Universidade Estadual de Londrina (UEL) instacron:UEL |
instname_str |
Universidade Estadual de Londrina (UEL) |
instacron_str |
UEL |
institution |
UEL |
reponame_str |
Scientia Iuris (Online) |
collection |
Scientia Iuris (Online) |
repository.name.fl_str_mv |
Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL) |
repository.mail.fl_str_mv |
revistamdireito@uel.br |
_version_ |
1799306016244891648 |