O custo da carga tributária de imposto sobre circulaçao demercadorias e serviços (ICMS)/substituiçao tributária (ST): estudo de caso de uma indústria de alimentos

Abstract

The main objective of this study is to analyze the impact of the cost of the tax burden with the prepayment of ICMS / tax substitution with the acquisition of raw material with deferred ICMS. ICMS taxation / tax substitution of the company's fiscal reports is analyzed and the tax assessment results are analyzed in accordance with the Brazilian Accounting Standards (NBC TG 32 (R3)) from the Accounting Pronouncements Committee (CPC 32), to measure if the objectives were achieved. The proposed study was constituted through a theoretical revision of the Fiscal Accounting, Audit and Legal Aspects of ICMS, describing the contextualization from Applied Accounting to Tax and Tax Accounting, the Audit Standards with bias in the convergence of CPC 32 to NBC TG 32 (R3), which establishes the accounting treatment for taxes, the National Tax System and its effects on normal / deferred ICMS and Tax Replacement. In the sequence, it is approached the characterizationof the company object of the present work highlighting a brief history, branch of action, main clients, product portfolio and its functional areas. The description and analysis of the data below describes the costs of the tax liabilities of the Current Liabilities of the Balance Sheet, the tax incidence table of the IPI, ICMS and ICMS / ST and reports of tax assessments of the entries, exits and calculation of ICMS. Finally, the calculation of the impact of ICMS costs to be collected in comparison withdeferred ICMS is carried out, in which it concludes that it is not economically and financially feasible for the company to change the current policy in order to determine a significant increase with impact on the costs of 85.47%.