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Planejamento Tributrio

Caderno de Exerccio
Curso de Administrao

Caderno de Exerccio
Planejamento Tributrio

1 A empresa

SNAECONOMIATRIBUTRIA tem em seu


patrimnio um veiculo cujo valor de mercado de R$ 138.000,00.
Considerando que a base de clculo do IPVA o valor de mercado, e
que a alquota utilizada pelo Estado de 30% deste
valor. Destaca-se ainda, a existncia, na poltica
tributria, de um benefcio de 8% para o pagamento
antecipado. Considerando as informaes abaixo,
responda: qual a melhor opo para a empresa:
Pagamento vista ou em seis parcelas fixas?

a) O caixa da empresa em 1/1/2011 de R$ 20.000,00;


b) As despesas mensais da empresa so de R$ 18.000,00. Todas pagas
no dia 5 de cada ms;
c) O mercado de capitais capta recursos financeiros taxa de 18%aao;
d) O mercado de capitais empresta recursos financeiros taxa de
35%aao;
e) O pagamento antecipado do IPVA previsto para o dia 10/3/2011;
f) O pagamento parcelado tem incio no dia 1/3/2011;
g) O fluxo de compra e vendas de mercadoria da empresa
apresentado a seguir

2 Durante o imprio a economia brasileira era eminentemente?


a)
b)
c)
d)

Pecuria
Mercantilista
Agrcola
NDA

Prof MSc Paulo Cesar Chagas

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Caderno de Exerccio
Planejamento Tributrio

3 O Imposto de Renda foi institudo no Brasil em 1922. A primeira


declarao exigida foi referente que exerccio?
a)
b)
c)
d)

1922
1923
1924
NDA

4 Cite dois tributos sobre o consumo, dois sobre o patrimnio e um sobre


a renda.
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5 Discorra sobre a etimologia da palavra TRIBUTO.


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6 Cite trs exemplos de taxa.


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2) ______________________________________________
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7 Planejamento tributrio direito constitucional? Argumente.


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8 Qual a diferena entre evaso e eliso fiscal?


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Prof MSc Paulo Cesar Chagas

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Caderno de Exerccio
Planejamento Tributrio
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9 A empresa APURANDOOLUCRO em 31/12/2009 apresentou saldo


nos seguintes componentes patrimoniais e de resultado. Considerando
apenas as informaes recebidas faa um relatrio para responder as
seguintes indagaes:
a. As informaes disponibilizadas so suficientes para garantir
que a base de clculo do IR verdadeira? Justifique.
b. As despesas utilizadas pela empresa na apurao do IR so
verdadeiramente consubstanciadas? Justifique.

As informaes abaixo foram retiradas das notas explicativas:

O veculo foi comprado em maio de 2009 e a taxa de depreciao de 20% aa.


O imvel foi comprado em janeiro de 2008e taxa de depreciao de 5% ao ano.
Os primeiros permanentes da empresa esto representados pelo veculo e pelo
imvel.
A taxa de previso de perda de 40% do valor acumulado dos direitos com
terceiros.
A alquota do imposto de renda de 45% sobre o lucro fiscal.
De acordo com o fisco s 30% das despesas financeiras so consideradas na
apurao do lucro fiscal.

Resposta para letra a)


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Prof MSc Paulo Cesar Chagas

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Caderno de Exerccio
Planejamento Tributrio
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Resposta Letra b)
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Prof MSc Paulo Cesar Chagas

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Caderno de Exerccio
Planejamento Tributrio

10 Complete o Glossrio Abaixo:


a) Fato Gerador:
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b) luz do planejamento tributrio o que significa caixa dois?
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11 Responda as indagaes abaixo


i.
Quem cliente do planejamento tributrio?
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ii.

O Balano Patrimonial de uma empresa do segmento de alimentos


apresenta uma contingncia fiscal no valor de R$ 1.000.000,00. Para
um tcnico em planejamento tributrio qual a leitura dessa
informao?
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12 O Direito Tributrio o ramo do direito que se ocupa do qu?


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Prof MSc Paulo Cesar Chagas

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Planejamento Tributrio

13 Discorra sobre esta afirmao: O Estado, de modo geral, poder cobrar


tributos sobre fatos que j ocorreram.
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14 Discorra sobre esta afirmao: O Estado, probe o tratamento


diferenado entre contribuintes
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15 S existe a obrigao de pagar o tributo se uma norma jurdica com


fora de lei estabelecer esta obrigao Discorra sobre esta afirmao.
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16 O que gesto tributria?


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Prof MSc Paulo Cesar Chagas

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Planejamento Tributrio

17 Qual a importncia da informao contbil no processo de tomada de


deciso?
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18 O que significa contabilidade quando ...

A) sou o gestor?
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B) estou fora da empresa?


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C) na liberao de crdito?
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19 Em contabilidade tributria 2 + 2 igual a quanto? Justifique sua


resposta.
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20 O que se l nas Demonstraes Financeiras?


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Prof MSc Paulo Cesar Chagas

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Caderno de Exerccio
Planejamento Tributrio
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21 Qual o reflexo destas contas no resultado de uma empresa?


A. Despesas pagas antecipadamente.
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B. Depreciao.
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C. Aplicaes Financeiras Curto Prazo
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D. Proviso para crdito de liquidao duvidosa
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22 Qual a importncia da Demonstrao do Resultado do Exerccio no


estudo do Planejamento Tributrio?
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Prof MSc Paulo Cesar Chagas

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Caderno de Exerccio
Planejamento Tributrio

23 O que representa as receitas no estudo do planejamento tributrio?


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24 O que representa as despesas no estudo do planejamento tributrio?


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25 Qual a diferena entre lucro bruto e lucro operacional? Apresente sua


argumentao fazendo uso de exemplos.
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26 Qual a diferena, sob a anlise do estudo do planejamento tributrio,


entre os mtodos UEPS, PEPS e mdia ponderada. Na sua explanao
faa uso de exemplos.
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Prof MSc Paulo Cesar Chagas

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Caderno de Exerccio
Planejamento Tributrio
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Para os alunos, com carinho!

DAS UTOPIAS
Se as coisas so inatingveis... ora!
No motivo para no quer-las...
Prof MSc Paulo Cesar Chagas

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Caderno de Exerccio
Planejamento Tributrio

Que tristes os caminhos, se no fora


A presena distante das estrelas!
(Mario Quintana)

Prof MSc Paulo Cesar Chagas

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