SPED CONTRIBUIÇÃO

SUMRIO TOC o 1-5 h z u HYPERLINK l _Toc372463103 INTRODUO PAGEREF _Toc372463103 h 14 HYPERLINK l _Toc372463104 2 REFERENCIAL TERICO PAGEREF _Toc372463104 h 17 HYPERLINK l _Toc372463105 2.1 SISTEMA PBLICO DE ESCRITURAO DIGITAL (SPED) PAGEREF _Toc372463105 h 17 HYPERLINK l _Toc372463106 2.1.1 LEGISLAO E NORMATIZAO DO SPED PAGEREF _Toc372463106 h 23 HYPERLINK l _Toc372463107 2.1.1.1 Legislao a Nvel Federal PAGEREF _Toc372463107 h 23 HYPERLINK l _Toc372463108 2.1.1.2 Legislao a Nvel Estadual PAGEREF _Toc372463108 h 24 HYPERLINK l _Toc372463109 2.1.2 Escriturao Contbil Digital - ECD PAGEREF _Toc372463109 h 26 HYPERLINK l _Toc372463110 2.1.3 Escriturao Fiscal Digital - EFD PAGEREF _Toc372463110 h 28 HYPERLINK l _Toc372463111 2.1.4 Nota Fiscal Eletrnica-NF-e PAGEREF _Toc372463111 h 29 HYPERLINK l _Toc372463112 2.1.5 Conhecimento de Transporte Eletrnico (CT-e) PAGEREF _Toc372463112 h 33 HYPERLINK l _Toc372463113 2.1.6 Forma de escriturao do Controle Fiscal Contbil de Transio (FCONT) PAGEREF _Toc372463113 h 34 HYPERLINK l _Toc372463114 2.1.7 Nota Fiscal de Servio Eletrnico (NFS-e) PAGEREF _Toc372463114 h 35 HYPERLINK l _Toc372463115 2.1.8 SPED-Contribuies PAGEREF _Toc372463115 h 36 HYPERLINK l _Toc372463116 3 SISTEMA TRIBUTRIO NACIONAL PAGEREF _Toc372463116 h 42 HYPERLINK l _Toc372463117 3.1 CONCEITO E ESPCIE DE TRIBUTOS PAGEREF _Toc372463117 h 43 HYPERLINK l _Toc372463118 3.2 TRIBUTOS DE COMPETNCIA DA UNIO, ESTADOS, DISTRITO FEDERAL E MUNICPIOS PAGEREF _Toc372463118 h 44 HYPERLINK l _Toc372463119 3.3 REGIME TRIBUTRIO NO BRASIL PAGEREF _Toc372463119 h 44 HYPERLINK l _Toc372463120 3.3.1 Simples Nacional PAGEREF _Toc372463120 h 45 HYPERLINK l _Toc372463121 3.3.2 Lucro Presumido PAGEREF _Toc372463121 h 52 HYPERLINK l _Toc372463122 3.3.3 Lucro Real PAGEREF _Toc372463122 h 53 HYPERLINK l _Toc372463123 3.3.4 Lucro Arbitrado PAGEREF _Toc372463123 h 55 HYPERLINK l _Toc372463124 4 HISTRICO DA EMPRESA PERIN VECULOS LTDA PAGEREF