Beneficios e importancia da rotarização

1. Secadora de roupas: 9900,00

NCM II IPI

8451.2990 14 % 0%

2. PREÇO FOB : 9900,00 FRETE : 300,00 SEGURO : 30,00 TOTAL : 10230,00 V.A : FOB + FRETE + SEG. V.A : 9900,00 + 300,00 +30,00= 10.230,00 II : 0,14 = V.a x a = 10.230,00 x 0,14 = 1.432,20 IPI : 0 % = [ V. a (1+ a)].b= [10.230,00×(1×0,14)].0 IPI : 0% =[ 10.230,00 ×1,14].0 = 0 X :{1+ e [a+b(1+a)]}/[(1-t-d).(1-e)] = { 1+0,18[0,14+0(1+0)]} X = ----------------------------------------- = [(1-0,0165-0,076) × (1 -0,0165)] {1+0,18[0,14+0×1,14]} X = ----------------------------------------- = [0,9075 × 0,9835 ] 1+0,18×0,1598 X = ------------------------------------------- = [0,9075 × 0,9835 ] 0,188 X = -------------------------- = X = 1,296 0,145

PIS = ( V. a x X ) .C
PIS = ( 10.230,00 × 1,296 ) × 0,0165 =
PIS = 13.258,00 × 0,0165 =
PIS = 0,2187 PIS ~= 21,87

COFINS = ( V . a . X ) .d
COFINS = ( 10.230,00 × 1,296 ) x 0,076
COFINS = 13.258,00 x 0,076
COFINS = 1,0076

BC ICMS = ( V. a + II + IPI + D ) / ( 1 – t ) ( 10.230,00 + 1,4322 + 21,87 )
BC ICMS = -------------------------------------- = ( 1 - 0,18 33.5322
BC ICMS = -------------------- = 1,18 BC ICMS = 28,41718

ICMS =