Exclusão do ISS da base de cálculo do PIS e da COFINS
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TCC
Date
2021-06
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Authors
Burci, Gabriel José Batista
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Matsushita, Mariana Barboza Baeta Neves
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Abstract
Trabalho monográfico sobre a exclusão do ISS da base de cálculo do Programa de Integração Social (PIS) e da Contribuição para o cálculo da Contribuição ao Programa de Integração Social (COFINS), ou seja, imposto sobre serviços de qualquer natureza da base de cálculo do PIS e da COFINS no sistema tributário nacional. No presente trabalho abaixo, será feito uma análise histórica sobre as legislações das contribuições sociais, focando nos dispositivos que tratam de suas bases de cálculo, que é versada na redação do Artigo 195, inciso I da Constituição Federal do Brasil. Será feita uma análise dos conceitos do faturamento e da receita na perspectiva da doutrina, jurisprudência e legislação, mostrando assim casos e motivos para a exclusão do ISS da presente base de cálculo do PIS e da COFINS. Mostrara também, o presente trabalho, o porquê de a exclusão do ISS da base de cálculo tenha sido aprovado pelos ministros do STF em audiência no ano de 2020. Por fim, será feita uma análise final de como será o impacto dessa decisão no Brasil e como ela trará benefícios para os contribuintes.
Practical Work work on the exclusion of ISS from the calculation base of the Social Integration Program (PIS) and the Contribution for the calculation of the Contribution to the Social Integration Program (COFINS), that is, tax on services of any nature from the calculation base of the PIS and COFINS in the national tax system. In the present work below, a historical analysis of the social contribution laws will be made, focusing on the devices that deal with their calculation bases, which is versed in the wording of Article 195, an item I of the Federal Constitution of Brazil. An analysis of the concepts of billing and revenue will be made from the perspective of doctrine, jurisprudence, and legislation, thus showing cases and reasons for the exclusion of ISS from the present PIS and COFINS calculation base. It also showed the present work, why the exclusion of ISS from the calculation base was approved by the STF ministers in the audience in 2020. Finally, a final analysis will be made of how this decision will impact Brazil and how it will benefit taxpayers.
Practical Work work on the exclusion of ISS from the calculation base of the Social Integration Program (PIS) and the Contribution for the calculation of the Contribution to the Social Integration Program (COFINS), that is, tax on services of any nature from the calculation base of the PIS and COFINS in the national tax system. In the present work below, a historical analysis of the social contribution laws will be made, focusing on the devices that deal with their calculation bases, which is versed in the wording of Article 195, an item I of the Federal Constitution of Brazil. An analysis of the concepts of billing and revenue will be made from the perspective of doctrine, jurisprudence, and legislation, thus showing cases and reasons for the exclusion of ISS from the present PIS and COFINS calculation base. It also showed the present work, why the exclusion of ISS from the calculation base was approved by the STF ministers in the audience in 2020. Finally, a final analysis will be made of how this decision will impact Brazil and how it will benefit taxpayers.
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Keywords
ISS , PIS , COFINS , base de cálculo , base , billing