Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp.
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFLA |
Texto Completo: | http://www.cerne.ufla.br/site/index.php/CERNE/article/view/423 http://repositorio.ufla.br/jspui/handle/1/14506 |
Resumo: | This work was designed to determine the influence of tributes on the optimum economical age of harvesting Eucalyptus spp. stands, to determine the number of cuttings between the reform of Eucalyptus spp. stands, to determine and analyze the contribution of tributes to the wood production costs. Many tributes are due on the forest sector. In this study, the tributes considered are the ones falling on the production of forest on products and services (TMS), income tax on business operation (ITJP), social raw material, not including, therefore, those which are due on industrialization. They are: forest rate (FR), cadastrum and registration rate (CRR), chainsaw record rate (MRR), chainsaw ownership tax (MPT), land ownership tax (RTT), commercialization tax contribution on profit (SCP), contribution for financing of social security (CFSS), Contribution for the National Institute of Social Security (CNISS), contribution for the social integration program (CSIP), rural syndicate contribution (RSH). The criterion utilized to determine economic rotation and to determine the optimum moment to renew the stand was the Net Present Value (NPV), considering an infinite planning horizon. The results obtained allowed to identify the ratio of the tributes in the total wood production cost.. It was found that the optimum harvesting time, not considering the tributes, occurred at 7 years o age; considering all the tributes, the optimum age occurred at 8 years. By not considering tributes would cause to unduly anticipate the optimum harvesting age. The optimum moment to make the renewal of the stand, not considering the tributes, occurred at 21 years, after the third cutting. However, taking into account the tributes, it would occur at 32 years (after the fourth cutting). By not considering the effect of tributation would cause one to unduly antecipate the optimum time to renew the stand. Tributation stands for 37.78% of wood production cost, i.e., taxes contribute with 3.8%, imposts with 25.32% and contributions with 8.99%. |
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Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp.Effect of taxation on production cost, on rotation and on reform of Eucalyptus spp.ReforestationReflorestamentoCusto de produçãoCost of productionThis work was designed to determine the influence of tributes on the optimum economical age of harvesting Eucalyptus spp. stands, to determine the number of cuttings between the reform of Eucalyptus spp. stands, to determine and analyze the contribution of tributes to the wood production costs. Many tributes are due on the forest sector. In this study, the tributes considered are the ones falling on the production of forest on products and services (TMS), income tax on business operation (ITJP), social raw material, not including, therefore, those which are due on industrialization. They are: forest rate (FR), cadastrum and registration rate (CRR), chainsaw record rate (MRR), chainsaw ownership tax (MPT), land ownership tax (RTT), commercialization tax contribution on profit (SCP), contribution for financing of social security (CFSS), Contribution for the National Institute of Social Security (CNISS), contribution for the social integration program (CSIP), rural syndicate contribution (RSH). The criterion utilized to determine economic rotation and to determine the optimum moment to renew the stand was the Net Present Value (NPV), considering an infinite planning horizon. The results obtained allowed to identify the ratio of the tributes in the total wood production cost.. It was found that the optimum harvesting time, not considering the tributes, occurred at 7 years o age; considering all the tributes, the optimum age occurred at 8 years. By not considering tributes would cause to unduly anticipate the optimum harvesting age. The optimum moment to make the renewal of the stand, not considering the tributes, occurred at 21 years, after the third cutting. However, taking into account the tributes, it would occur at 32 years (after the fourth cutting). By not considering the effect of tributation would cause one to unduly antecipate the optimum time to renew the stand. Tributation stands for 37.78% of wood production cost, i.e., taxes contribute with 3.8%, imposts with 25.32% and contributions with 8.99%.Este trabalho teve como objetivos determinar a influência dos tributos na idade ótima econômica de corte de povoamentos de Eucalyptus spp., determinar a influência dos tributos no número de cortes entre as reformas de povoamentos de Eucalyptus spp. e determinar e analisar a participação dos tributos na formação do custo de produção de madeira. São inúmeros os tributos que incidem sobre o setor florestal. Neste estudo, os tributos considerados são aqueles incidentes na produção da matéria-prima florestal, não incluindo, portanto, aqueles que incidem na industrialização. São eles: Taxa Florestal (TF), Taxa de Cadastro e Registro (TCR), Taxa de Registro de Motosserra (TRM), Taxa de Porte de Motosserra (TPM), Imposto Territorial Rural (ITR), Imposto sobre Circulação de Mercadorias e Serviços (ICMS), Imposto de Renda de Pessoas Jurídicas (IRPJ), Contribuição Social sobre o Lucro (CSL), Contribuição para Financiamento da Seguridade Social (COFINS), Contribuição para o Instituto Nacional de Seguridade Social (INSS), Contribuição para o Programa de Integração Social (PIS) e Contribuição Sindical Rural (CSR). O critério utilizado para determinar a rotação econômica foi o Valor Presente Líquido considerando um horizonte de planejamento infinito (VPL∞). Os resultados obtidos permitiram verificar a relação dos tributos envolvidos na produção de madeira da empresa. Concluiu-se que: a época ótima de corte do povoamento, não considerando os tributos, ocorreu aos 7 anos; a época ótima de corte do povoamento, considerando as taxas, impostos e contribuições sociais, ocorreu aos 8 anos; a não consideração dos tributos leva a empresa a antecipar, indevidamente, a idade ótima de corte; o momento ótimo de se fazer a reforma ou substituição, não considerando os custos dos tributos, ocorreu aos 21 anos, após o terceiro corte; o momento ótimo de se fazer a reforma ou substituição, considerando as taxas, impostos e contribuições sociais, ocorreu aos 32 anos, após o quarto corte; a não consideração dos tributos leva a empresa a antecipar, indevidamente, o momento da reforma dos povoamentos; os tributos representam 37,78% do custo de produção de madeira de eucalipto, isto é, as taxas participam com 3,48%, os impostos com 25,32% e as contribuições com 8,99%.CERNE2015-09-242017-08-01T20:15:08Z2017-08-01T20:15:08Z2017-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttp://www.cerne.ufla.br/site/index.php/CERNE/article/view/423REZENDE, J. L. P. de; OLIVEIRA, A. D. de; RODRIGUES, C. Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. Cerne, Lavras, v. 11, n. 1, p. 70-83, jan./mar. 2005.http://repositorio.ufla.br/jspui/handle/1/14506CERNE; Vol 11 No 1 (2005); 070-083CERNE; Vol 11 No 1 (2005); 070-0832317-63420104-7760reponame:Repositório Institucional da UFLAinstname:Universidade Federal de Lavras (UFLA)instacron:UFLAporhttp://www.cerne.ufla.br/site/index.php/CERNE/article/view/423/363Copyright (c) 2015 CERNEAttribution 4.0 Internationalhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessRezende, José Luiz Pereira deOliveira, Antônio Donizette deRodrigues, Carla2021-04-22T19:07:11Zoai:localhost:1/14506Repositório InstitucionalPUBhttp://repositorio.ufla.br/oai/requestnivaldo@ufla.br || repositorio.biblioteca@ufla.bropendoar:2021-04-22T19:07:11Repositório Institucional da UFLA - Universidade Federal de Lavras (UFLA)false |
dc.title.none.fl_str_mv |
Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. Effect of taxation on production cost, on rotation and on reform of Eucalyptus spp. |
title |
Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. |
spellingShingle |
Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. Rezende, José Luiz Pereira de Reforestation Reflorestamento Custo de produção Cost of production |
title_short |
Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. |
title_full |
Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. |
title_fullStr |
Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. |
title_full_unstemmed |
Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. |
title_sort |
Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. |
author |
Rezende, José Luiz Pereira de |
author_facet |
Rezende, José Luiz Pereira de Oliveira, Antônio Donizette de Rodrigues, Carla |
author_role |
author |
author2 |
Oliveira, Antônio Donizette de Rodrigues, Carla |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Rezende, José Luiz Pereira de Oliveira, Antônio Donizette de Rodrigues, Carla |
dc.subject.por.fl_str_mv |
Reforestation Reflorestamento Custo de produção Cost of production |
topic |
Reforestation Reflorestamento Custo de produção Cost of production |
description |
This work was designed to determine the influence of tributes on the optimum economical age of harvesting Eucalyptus spp. stands, to determine the number of cuttings between the reform of Eucalyptus spp. stands, to determine and analyze the contribution of tributes to the wood production costs. Many tributes are due on the forest sector. In this study, the tributes considered are the ones falling on the production of forest on products and services (TMS), income tax on business operation (ITJP), social raw material, not including, therefore, those which are due on industrialization. They are: forest rate (FR), cadastrum and registration rate (CRR), chainsaw record rate (MRR), chainsaw ownership tax (MPT), land ownership tax (RTT), commercialization tax contribution on profit (SCP), contribution for financing of social security (CFSS), Contribution for the National Institute of Social Security (CNISS), contribution for the social integration program (CSIP), rural syndicate contribution (RSH). The criterion utilized to determine economic rotation and to determine the optimum moment to renew the stand was the Net Present Value (NPV), considering an infinite planning horizon. The results obtained allowed to identify the ratio of the tributes in the total wood production cost.. It was found that the optimum harvesting time, not considering the tributes, occurred at 7 years o age; considering all the tributes, the optimum age occurred at 8 years. By not considering tributes would cause to unduly anticipate the optimum harvesting age. The optimum moment to make the renewal of the stand, not considering the tributes, occurred at 21 years, after the third cutting. However, taking into account the tributes, it would occur at 32 years (after the fourth cutting). By not considering the effect of tributation would cause one to unduly antecipate the optimum time to renew the stand. Tributation stands for 37.78% of wood production cost, i.e., taxes contribute with 3.8%, imposts with 25.32% and contributions with 8.99%. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-09-24 2017-08-01T20:15:08Z 2017-08-01T20:15:08Z 2017-08-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.cerne.ufla.br/site/index.php/CERNE/article/view/423 REZENDE, J. L. P. de; OLIVEIRA, A. D. de; RODRIGUES, C. Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. Cerne, Lavras, v. 11, n. 1, p. 70-83, jan./mar. 2005. http://repositorio.ufla.br/jspui/handle/1/14506 |
url |
http://www.cerne.ufla.br/site/index.php/CERNE/article/view/423 http://repositorio.ufla.br/jspui/handle/1/14506 |
identifier_str_mv |
REZENDE, J. L. P. de; OLIVEIRA, A. D. de; RODRIGUES, C. Efeito dos tributos no custo de produção, na rotação e na reforma de Eucalyptus spp. Cerne, Lavras, v. 11, n. 1, p. 70-83, jan./mar. 2005. |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://www.cerne.ufla.br/site/index.php/CERNE/article/view/423/363 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 CERNE Attribution 4.0 International http://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 CERNE Attribution 4.0 International http://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
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application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
CERNE |
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CERNE |
dc.source.none.fl_str_mv |
CERNE; Vol 11 No 1 (2005); 070-083 CERNE; Vol 11 No 1 (2005); 070-083 2317-6342 0104-7760 reponame:Repositório Institucional da UFLA instname:Universidade Federal de Lavras (UFLA) instacron:UFLA |
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Universidade Federal de Lavras (UFLA) |
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UFLA |
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UFLA |
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Repositório Institucional da UFLA |
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Repositório Institucional da UFLA |
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Repositório Institucional da UFLA - Universidade Federal de Lavras (UFLA) |
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nivaldo@ufla.br || repositorio.biblioteca@ufla.br |
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