Análise tributária do regime cumulativo e não cumulativo das contribuições do pis e cofins: planejamento tributário realizado em uma empresa prestadora de serviços de transportes rodoviários de cargas.

Abstract

This reseach aims to conduct a study on the Cumulative and Non-Cumulative of PIS and COFINS regime, with an overview of the tax rules, trying to analyze in a concise and objective manner which method incidence of such regimes is advantageous for apply in a company of road transport branch loads. It presents the reseach as exploratory, explanatory as to the objectives and techniques brings a bibliographic reseach, documentary reseach, and a case study applied in a company of their already mentioned hive of activity. Exposes the concepts of tax accounting as well as tax law bringing the concept of taxes with their divisions and particularities, with a brief history of social contributions to PIS and COFINS, with a brief review of the last that establish, its application, purpose and rates and the possibility of credit. Discusses the tax regimes in force in the current legislation, focusing on the presumed income and taxable income, it is them that come modalities incidences of PIS and COFINS. Finally, a brief account of the importance of tax planning for companies to use as a support tool for decision making.

Key words: PIS. COFINS. Presumed Profit. Real Profit. Cumulative Regime. Non-Cumulative Regime.