Planejamento Tributário: Tributação sobre vendas para entrega futura

• Autor(a) principal: Ferreira, Guilherme Henrique Moreira
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/27568
• topic: Planejamento tributário; Carga tributária; Venda para entrega futura; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Tax planning is currently one of the essential tools for a company's decision making. A survey aimed to demonstrate the financial effects of taxes on sales for future delivery and the importance of tax planning and whether it can directly influence the entity's financial results. To this end, a case study was conducted of a company located in the city of Uberlândia that carried out sales operations for sale for future delivery, in 2018, and opted for Real Profit. To produce a survey, it is necessary to know the legislation, how ways of the company are that benefit from these operations are identified for a tax savings related to Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL) and a planning in relation to the industrialized product tax (IPI) cash flow. It can be concluded from the results obtained that tax planning is relevant and can generate a tax saving of 24.87% between one option and another.