{"id":1642,"date":"2021-03-15T15:08:32","date_gmt":"2021-03-15T18:08:32","guid":{"rendered":"https:\/\/bomdianews.com.br\/br\/?p=1642"},"modified":"2021-03-15T15:15:42","modified_gmt":"2021-03-15T18:15:42","slug":"%ec%9c%a0%ed%86%b5%ec%84%b8-%eb%8c%80%ec%b2%b4-%ec%84%b8%ea%b8%88icms-st-%ec%b6%94%ea%b0%80%ec%84%b8%ec%97%90-%ec%96%b4%eb%96%a4-%ec%a1%b0%ec%b9%98%eb%a5%bc-%ec%b7%a8%ed%95%b4%ec%95%bc-%ed%95%98","status":"publish","type":"post","link":"https:\/\/bomdianews.com.br\/br\/2021\/03\/15\/%ec%9c%a0%ed%86%b5%ec%84%b8-%eb%8c%80%ec%b2%b4-%ec%84%b8%ea%b8%88icms-st-%ec%b6%94%ea%b0%80%ec%84%b8%ec%97%90-%ec%96%b4%eb%96%a4-%ec%a1%b0%ec%b9%98%eb%a5%bc-%ec%b7%a8%ed%95%b4%ec%95%bc-%ed%95%98\/","title":{"rendered":"\ub300\uccb4\uc720\ud1b5\uc138(ICMS-ST) \ucd94\uac00\uc138\uc5d0 \uc5b4\ub5a4 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud558\ub294\uc9c0 \uc54c\uc544\ubcf4\uc790"},"content":{"rendered":"

\"\"[\uc88b\uc740\uc544\uce68] \uc0c1 \ud30c\uc6b8\ub85c \uc8fc\uac00 \ubc1c\ud45c\ud55c \ub300\uccb4\uc720\ud1b5\uc138 (ICMS-ST)\ucd94\uac00\uc138\uc5d0 \ub300\ud574\uc11c \uc55e\uc73c\ub85c \uad00\uc2ec\uc774 \ub9ce\uc744 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n

2021\ub144\ub3c4 65.471 \ubc95\ub839\uacfc \ud568\uaed81\uc6d4 15\uc77c\ubd80\ud130 2020\ub144\ub3c4 10\uc6d4\uc5d0 \uacf5\ud3ec\ub41c 17293 \ub300\uccb4\uc720\ud1b5\uc138 (ICMS-ST) \ucd94\uac00\uc138 \ubc95\uc774 \ubcc0\uacbd\ub418\uba74\uc11c \ucd94\uac00\uc138\uc5d0 \ub300\ud55c \uaddc\uc728\uc774 \ub354 \ub69c\ub837\ud574\uc84c\uc73c\uba70 \ud2b9\ud788 \uc774\ub294 \uc911\uc18c \uaddc\ubaa8 \uc18c\ub9e4 \uc5c5\uc790\ub4e4\uc5d0\uac8c \uc0c1\ub2f9\ud55c \uc601\ud5a5\uc744 \ub07c\uce58\uac8c \ub41c\ub2e4.<\/p>\n

\ub300\uccb4\uc720\ud1b5\uc138 (ICMS-ST) \uc81c\ub3c4\ub294 \uc774\ubbf8 \uc608\uc804\ubd80\ud130 \ub9ce\uc774 \uc54c\ub824\uc838 \uc788\ub358 \uc81c\ub3c4\ub85c\uc368 \uc5b4\ub5a4 \uc218\uc785\uc790 \ub610\ub294 \uacf5\uc0b0 \ub3c4\ub9e4\uc5c5\uc774 \ud5a5\ud6c4 \uc18c\ub9e4 \uce21\uc815\uc561\uc744 \uae30\ubc18\uc73c\ub85c \uc720\ud1b5\uc138(ICMS)\uc744 \uc0ac\uc804\uc5d0 \ub0a9\ubd80\ud558\ub294\ub370 \ub9cc\uc57d \uc774\ud6c4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc138\uae08\ubcf4\ub2e4 \ub354 \ub9ce\uc774 \ub0a9\ubd80\ud588\uc744 \uacbd\uc6b0 \uadf8 \ucc28\uc561\uc5d0 \ub300\ud574\uc11c \uc815\ubd80\uc5d0 \uc694\uad6c\ud558\uc5ec \ud658\ubd88\ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uc81c\ub3c4\uc774\ub2e4.<\/p>\n

\uadf8\ub7ec\ub098 \ub9cc\uc57d \uc0ac\uc804\uc5d0 \ub0a9\ubd80\ub41c \uae08\uc561\uc774 \ud5a5\ud6c4 \uc2e4\uc81c\ub85c \ub0a9\ubd80\ub41c \uc720\ud1b5\uc138(ICMS) \ubcf4\ub2e4 \uc801\uc744 \uacbd\uc6b0, \ub300\uccb4\uc720\ud1b5\uc138(ICMS-ST) \ucd94\uac00\uc138\ub294 \ubc14\ub85c \uc774 \ucc28\uc561\uc5d0 \ub300\ud574\uc11c \uc815\ubd80\uc5d0 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4\ub294 \uc81c\ub3c4\uc774\ub2e4. \uc55e\uc73c\ub85c \uc0c1 \ud30c\uc6b8\ub85c \uc8fc\uc815\ubd80\uac00 \uc774\ub7ec\ud55c \ubc95\uc744 \uacf5\ud3ec\ud560 \uad8c\ud55c\uc774 \uc788\uc5c8\ub294\uc9c0 \uc774 \ubc95\ub839\uc774 \ud5cc\ubc95\uc744 \uc704\ubc18\ud558\ub294 \uac83\uc740 \uc544\ub2cc\uc9c0\uc5d0 \ub300\ud55c \uc5ec\ub7ec \ubc95\uc801 \uac80\ud1a0\uac00 \ubc1c\uc0dd\ud560 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n

\ubb34\uc5c7\ubcf4\ub2e4 \uc774\uc640 \uac19\uc740 \ucd94\uac00\uc138 \ubc95\ub839\uc73c\ub85c \uc778\ud574\uc11c \uac00\uc7a5 \ud06c\uac8c \ud0c0\uaca9\uc744 \ubc1b\ub294 \ubd84\uc57c\ub294 \uc288\ud37c\ub9c8\ucf13 \uccb4\uc778\uc774\uba70 \ud2b9\ud788 \ub9c8\uc9c1\uc778 \ub9e4\uc6b0 \uc801\uc740 \ud3b8\uc774\ub77c \ud53c\ud574\uac00 \ub354 \ud074 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4. \uc288\ud37c\ub9c8\ucf13\uc774 \ub9cc\uc57d \uccb4\uc778\uc73c\ub85c \uc6b4\uc601\ub418\ub294 \uc0c1 \ud30c\uc6b8\ub85c \uc8fc \ubfd0\ub9cc \uc544\ub2c8\ub77c \ube0c\ub77c\uc9c8 \uc5ec\ub7ec \uc8fc \ub2e4\ub978 \uc81c\ub3c4 \uc548\uc5d0\uc11c \uc6b4\uc601\ub418\uace0 \uc788\uae30 \ub54c\ubb38\uc5d0 \uc8fc, \uc5f0\ubc29 \ubc95 \ucc28\uc774\uc5d0 \ub530\ub77c\uc11c \uc77c\uc5b4\ub0a0 \uc218 \uc788\ub294 \ud63c\ub780\uc774 \ud06c\uba70 \ub530\ub77c\uc11c \ubc95\uc6d0\uc5d0 \uc774\ub97c \uc81c\uae30\ud558\ub294 \uc218\uac00 \ub298\uc744 \uac83\uc73c\ub85c \uc608\uc0c1 \ub41c\ub2e4.<\/p>\n

\uc704 \uac74\uacfc \uad00\ub828\ud558\uc5ec \uc804\ubb38\uac00\uc758 \uc758\uacac\uc740 \uc544\ub798\uc640 \uac19\ub2e4.<\/p>\n

1-. \uc9c8\ubb38: \uc2e4\uc81c\ub85c \ub9cc\uc57d \uc18c\ub9e4\uc0c1\uc774 \uc138\uae08\uc744 \ub354 \uc801\uac8c \ub0a9\ubd80\ud588\ub2e4\uba74 \uadf8 \ucc28\uc561\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \ub354 \ub0b4\uc57c \ud55c\ub2e4\ub294 \ub73b\uc778\uc9c0\uc694?<\/strong><\/p>\n

\uc804\ubb38\uac00: \ub9de\uc2b5\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4\uc11c \uc18c\ub9e4\uc0c1 \uc6b4\uc601\uc744 \ud558\ub294 \uacbd\uc6b0, \uc804\uc758 \ub0a9\ubd80\uc790 (\ubcf4\ud1b5 \uacf5\uc7a5 \ub3c4\ub9e4\uc0c1 \ub610\ub294 \uc218\uc785\uc790) \uac00 \ub0b4\uc9c0 \uc54a\uc740 \uc138\uae08\uc5d0 \ub300\ud574\uc11c \uadf8 \ucc28\uc561\uc744 \ub0a9\ubd80 \ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8 \uc774\uc720\ub294 \uc804\uc758 \ub3c4\ub9e4\uc0c1\uc774 \uc2e4\uc81c \uc18c\ub9e4\uc0c1\uc774 \uc774\ud6c4\uc5d0 \uac70\ub798 \ud560 \uae08\uc561\uc5d0 \ub300\ud574 \ubaa8\ub978 \uc0c1\ud0dc\uc5d0\uc11c \uc18c\ub9e4\uc0c1\uc5d0 \ub300\ud55c \uc138\uae08\uc744 \uc5b4\ub5a4 \uce21\uc815\uae08\uc561\uc744 \uae30\uc900\uc73c\ub85c \ud558\uc5ec \ubbf8\ub9ac \ub0a9\ubd80\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uc544\uc8fc \uac04\ub2e8\ud55c \uc608\ub97c \ub4e4\uc5b4\ubcf4\uc9c0\uc694. \uc544\uc774\uc2a4\ud06c\ub9bc \uacf5\uc7a5\uc774 ICMS-ST \ub97c \uc5b4\ub5a4 \uae30\uc900\uc5d0 \ub530\ub77c\uc11c \ub0a9\ubd80 \ud569\ub2c8\ub2e4 (\uc18c\ub9e4\uc790\uac00 \uac70\ub798\ud560 \uae08\uc561\uc744 10 \ud5e4\uc54c\uc774\ub77c\uace0 \uce21\uc815 \uae30\uc900 \ud558\uc5ec). \uadf8\ub7ec\ub098 \uc18c\ub9e4\uc790\uac00 10\ud5e4\uc54c\uc774 \uc544\ub2cc 12\ud5e4\uc54c\uc5d0 \uc544\uc774\uc2a4\ud06c\ub9bc\uc744 \ud310\ub9e4\ud558\ub294 \uacbd\uc6b0 \uc774 \ucc28\uc561\uc5d0 \ub300\ud55c \uc138\uae08, \uc989 2\ud5e4\uc54c\uc5d0 \ub300\ud55c \uc138\uae08\uc740 \uc18c\ub9e4\uc790\uac00 \ub0a9\ubd80 \ud574\uc57c \ud55c\ub2e4\ub294 \uac81\ub2c8\ub2e4.<\/p>\n

2-. \uc18c\ub9e4\uc0c1 \uc678\uc5d0 \ub3c4\ub9e4\uc0c1\ub4e4\ub3c4 \ubc95\uc758 \uc801\uc6a9\uc744 \ubc1b\ub098\uc694?<\/strong><\/p>\n

\uc804\ubb38\uac00: \uc77c\ucc28\uc801\uc73c\ub85c\ub294 \uc801\uc6a9 \ubc1b\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubb3c\ub860 \uc0c1 \ud30c\uc6b8\ub85c \uc8fc \ub0b4\uc5d0\uc11c\ub294\uc694. \ud558\uc9c0\ub9cc \uc774\ub294 \uac01 \uc8fc\ub9c8\ub2e4 \uc5b4\ub5bb\uac8c \ucc28\uc561\uc5d0 \ub300\ud574\uc11c \ubd80\uacfc\ud560\uc9c0\uc5d0 \ub530\ub77c\uc11c \ub2e4\ub985\ub2c8\ub2e4. \uc8fc\uc5d0\uc11c \ub9cc\uc57d \ub3c4\ub9e4\uc0c1\uc774 \ucc28\uc561\uc744 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uba74 \ub3c4\ub9e4\uc0c1\uc5d0 \uc601\ud5a5\uc744 \ub07c\uce58\ub294 \uac81\ub2c8\ub2e4.<\/p>\n

3-. \uc5b4\ub5a4 \ubd84\uc57c\uac00 \uac00\uc7a5 \ud070 \ud0c0\uaca9\uc744 \ubc1b\ub098\uc694? \ud328\uc158 \ubd84\uc57c? \uc804\uc790 \ubd84\uc57c?<\/strong><\/p>\n

\uc804\ubb38\uac00: ST (\uc989 \ud5a5\ud6c4 \uc18c\ub9e4\uc790\uc5d0 \ub300\ud55c ICMS \ub97c \ubbf8\ub9ac \ub3c4\ub9e4\uc0c1\uc774 \ub0a9\ubd80\ud558\ub294 \uc81c\ub3c4) \uac00 \uc801\uc6a9\uc774 \ub418\uace0 \uc788\ub294 \ubd84\uc57c\ub77c\uba74 \uc774 \ubc95\ub839\uc758 \uc601\ud5a5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \ud2b9\ud788 \uc804\uae30\uc81c\ud488 \uc18c\ub9e4\uc790\ub4e4\uc774 \uac00\uc7a5 \ub9ce\uc740 \ud0c0\uaca9\uc744 \ubc1b\uc744 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4.<\/p>\n

4-. \ud5a5\ud6c4 \uc138\ubb34\uad00\uccad\uacfc\uc758 \ubb38\uc81c\ub97c \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574\uc11c \ub0a9\ubd80\uc790\ub4e4\uc740 \uc5b4\ub5a4 \uc900\ube44\ub97c \ud574\uc57c \ud558\ub098\uc694?<\/strong><\/p>\n

\uc804\ubb38\uac00: \uac01 \uc8fc\uc5d0\uc11c \uacf5\ud3ec\ud558\ub294 \uc138\ubb34\uad00\ub828\ubc95\uc744 \ubc18\ub4dc\uc2dc \uc8fc\uae30\uc801\uc73c\ub85c \ubaa8\ub2c8\ud130 \ud574\uc57c \ud569\ub2c8\ub2e4. \uac01 \uc8fc\ub9c8\ub2e4 \ub2e4\ub8e8\ub294 ICMS-ST \ucd94\uac00\uc138 \ub0a9\ubd80\uc5d0 \ub300\ud574\uc11c \ub2e4\ub8e8\ub294 \ubc29\ubc95\uc774 \ub2e4\ub974\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \uadf8 \ubc16\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uae08 \uae30\uc900\uc5d0 \ub530\ub77c\uc11c \ubb3c\uac74\uc744 \uc798 \ubd84\ub9ac\ud558\uc5ec \uac80\ud1a0\ud558\ub294\ub370 \ud3b8\ub9ac\ud558\ub3c4\ub85d \uc808\ucc28\ub97c \ub9cc\ub4e4\uc5b4 \ub450\ub294 \uac83\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \ub9cc\uc57d \ud5cc\ubc95 \uc704\ubc18\uacfc \uac19\uc740 \uc774 \ucd94\uac00\uc138\uc5d0 \ub300\ud55c \ubc95\uc801 \uc758\ubb38\uc810\uc774 \uc788\ub2e4\uba74 \ud0c0\uaca9\uc744 \ubc1b\uc740 \uc18c\ub9e4\uc0c1\uc740 \ubc95\uc6d0\uc5d0 \uc774\ub97c \uc81c\uae30 \ud560 \uac00\ub2a5\uc131 \uc5ec\ubd80\ub97c \ubbf8\ub9ac \uac80\ud1a0\ud558\uc5ec \ud5a5\ud6c4 \uad00\uc138\uccad\uacfc\uc758 \ub9c8\ucc30\uc744 \uc904\uc774\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n

\uc790\ub8cc \uc81c\uacf5: Bruno Nogueira Rebou\u00e7as \ubcc0\ud638\uc0ac\ub294 Suchodolski Advogados Associados \ub85c\ud38c \uc138\ubb34 \ub2f4\ub2f9 \ubcc0\ud638\uc0ac\uc774\uba70 FGV (Alphaville) MBA \ubc0f \uc801\uc6a9\uacbd\uc81c\ubc95 do Instituto de Direito Econ\u00f4mico Aplicado (IDEA) \uadf8\ub9ac\uace0 \ube0c\ub77c\uc9c8\uc138\ubb34\ub300\ud559 Faculdade Brasileira de Tributa\u00e7\u00e3o (FBT) \uad50\uc218\uc9c1\uc744 \ub9e1\uace0 \uc788\ub2e4.
\nSu Jung Ko. \uace0\uc218\uc815 \ubcc0\ud638\uc0ac\ub294 M&A \ubc0f \ud22c\uc790 \ucee8\uc124\ud305 \ud68c\uc0ac\uc778 Golden Hawk \ucee8\uc124\ud305 \ub300\ud45c\uc774\uba70 \ud604\uc7ac \ube0c\ub77c\uc9c8\uad6d\uc81c\ube44\uc988\ub2c8\uc2a4\uac1c\ubc1c \ud559\ud68c (IBREI \u2013 Instituto Brasileiro de Desenvolvimento de Rela\u00e7\u00f5es Empresariais Internacionais) \ud55c\uad6d & \uc911\uad6d \ub2f4\ub2f9\uc774\uba70 \uc911\ub0a8\ubbf8\ud611\ud68c \ube0c\ub77c\uc9c8 \ud611\ub825\uad00 \uc9c1\uc744 \ub9e1\uace0 \uc788\ub2e4. \ub610\ud55c \ub9e4\ub144 \ube0c\ub77c\uc9c8-\ud55c\uad6d \ucc3d\uc5c5\uc778\uc744 \ub300\uc0c1\uc73c\ub85c \ud55c\ube0c \ucc3d\uc5c5 \uc138\ubbf8\ub098\ub97c \uc8fc\uad00 \ud574 \uc624\uace0 \uc788\ub2e4.<\/p>\n

\uc704 \uc790\ub8cc\ub294 Valor Economico \uc790\ub8cc\ub97c \ubc14\ud0d5\uc73c\ub85c \uc791\uc131 \ub418\uc5c8\uc74c.<\/p>\n","protected":false},"excerpt":{"rendered":"

[\uc88b\uc740\uc544\uce68] \uc0c1 \ud30c\uc6b8\ub85c \uc8fc\uac00 \ubc1c\ud45c\ud55c \ub300\uccb4\uc720\ud1b5\uc138 (ICMS-ST)\ucd94\uac00\uc138\uc5d0 \ub300\ud574\uc11c \uc55e\uc73c\ub85c \uad00\uc2ec\uc774 \ub9ce\uc744 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4. 2021\ub144\ub3c4 65.471 \ubc95\ub839\uacfc \ud568\uaed81\uc6d4 15\uc77c\ubd80\ud130 2020\ub144\ub3c4 10\uc6d4\uc5d0 \uacf5\ud3ec\ub41c 17293 \ub300\uccb4\uc720\ud1b5\uc138 (ICMS-ST) \ucd94\uac00\uc138 \ubc95\uc774 \ubcc0\uacbd\ub418\uba74\uc11c \ucd94\uac00\uc138\uc5d0 \ub300\ud55c \uaddc\uc728\uc774 \ub354 \ub69c\ub837\ud574\uc84c\uc73c\uba70 \ud2b9\ud788 \uc774\ub294 \uc911\uc18c \uaddc\ubaa8 \uc18c\ub9e4 \uc5c5\uc790\ub4e4\uc5d0\uac8c \uc0c1\ub2f9\ud55c \uc601\ud5a5\uc744 \ub07c\uce58\uac8c \ub41c\ub2e4. \ub300\uccb4\uc720\ud1b5\uc138 (ICMS-ST) \uc81c\ub3c4\ub294 \uc774\ubbf8 \uc608\uc804\ubd80\ud130 \ub9ce\uc774 \uc54c\ub824\uc838 \uc788\ub358 \uc81c\ub3c4\ub85c\uc368 \uc5b4\ub5a4 \uc218\uc785\uc790 \ub610\ub294 \uacf5\uc0b0 […]<\/p>\n","protected":false},"author":2,"featured_media":1644,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/posts\/1642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/comments?post=1642"}],"version-history":[{"count":5,"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/posts\/1642\/revisions"}],"predecessor-version":[{"id":1649,"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/posts\/1642\/revisions\/1649"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/media\/1644"}],"wp:attachment":[{"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/media?parent=1642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/categories?post=1642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bomdianews.com.br\/br\/wp-json\/wp\/v2\/tags?post=1642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}