Planejamento tributário : um estudo do PIS e da COFINS e a sua incidência e contabilização sobre o comércio de milho e soja

Abstract

The Brazilian tax system is one of the most complex in the world, with a huge volume and dispersion of legislation, making it practically impossible for companies to know and understand all the mechanisms and possibilities established by Brazilian tax legislation without proper accounting assistance and effective tax planning. Regarding PIS and COFINS, these are social contributions that provide various possibilities of tax credits for taxpayers who have the proper knowledge of the rights conferred by federal legislation and the understandings established by Brazilian judicial and administrative jurisprudence. This knowledge is important not only to increase the company's profit margin but also to avoid the practice of illicit acts and protect against possible tax assessments. This is because corn and soybeans, in particular, have differentiated treatment in the taxation of PIS and COFINS contributions. Therefore, it is necessary to have proper legal tax planning to gather and synthesize the legislation relevant to operations carried out with these goods, as well as to clarify concepts provided for in the law that can assist the company in taking advantage of credits and, consequently, increase its profit margin.