Implicações tributárias sobre a precificação de mercadorias pelo mark-up

• Autor(a) principal: Oliveira, Patrícia Candida de
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Monografias da UFMT
• Texto Completo: http://bdm.ufmt.br/handle/1/1428
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Preço de venda; Tributos; Atividade comercial; Lucro presumido; Selling price; Taxes; Commercial activity; Deemed income

The dealer has to deal with various situations in everyday life, including the pricing of its products, a complex situation, since the costs and taxes has some particularities in which the vast majority of entrepreneurs do not have the proper knowledge. So you can compete on the market with the price attractive to customers and that will bring you the profit sought, it is necessary to understand how taxes should be applied in the calculation of the sale price in accordance with the tax scheme in which the company is framed. Therefore, this survey presents the four modes of federal taxes, describes the procedures for incidence of ICMS, as well the RE 574,706 which excludes the GST calculation base of the PIS and Cofins, which is recent and little commented, demonstrates the application of taxes with the different approaches. To a better understanding of the stakeholders were illustrated examples according to the peculiarities of taxes in the application the mark-up and demonstrating the application in the calculation of the price, in addition to demonstrate a unique formula for more practical training of selling price, being only necessary to replace the percentages according to the mode of the tribute.