RESOLUÇÃO EXERCÍCIO ICMS

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EX.1
	VR.COMPRA	ICMS NORMAL	BC ICMS ST	ICMS ST			Respostas
	$47,000.00	$5,640.00	$63,826.00	$5,848.68			Letra a	$5,640.00
							Letra b	$5,848.68
	VR.VENDA	ICMS NORMAL	BC ICMS ST	ICMS ST			Letra c	$4,830.00
	$69,000.00	$4,830.00	$97,773.00	$11,791.41			Letra d	$11,791.41
							Letra e	$5,848.68
BASE DE DADOS
	COMPRAS
	DATA	NÃO INCIDÊNCIA	ISENTO	ST	TRIBUTÁVEL	TOTAL DAS COMPRAS
	11/3/13	$4,557.80	$5,514.94	$13,732.20	$78,136.19	$101,941.13
	11/5/13	$7,218.50	$8,734.39	$21,748.62	$123,749.64	$161,451.14
	11/9/13	$3,589.21	$4,342.94	$10,813.93	$61,531.27	$80,277.35
	11/12/13	$6,589.36	$7,973.13	$19,853.08	$112,964.04	$147,379.61
	11/16/13	$2,529.36	$3,060.53	$7,620.71	$43,361.83	$56,572.43
	11/19/13	$7,779.65	$9,413.38	$23,439.31	$133,369.66	$174,001.99
	11/23/13	$4,658.96	$5,637.34	$14,036.98	$79,870.42	$104,203.70
	11/27/13	$4,956.23	$5,997.04	$14,932.63	$84,966.64	$110,852.53
	11/30/13	$5,789.32	$7,005.08	$17,442.64	$99,248.63	$129,485.67
	
	SOMA	$47,668.39	$57,678.75	$143,620.09	$817,198.32	$1,066,165.56
	
	VENDAS
	DATA	NÃO INCIDÊNCIA	ISENTO	ST	TRIBUTÁVEL	TOTAL DAS VENDAS
	11/4/13	$9,147.25	$11,068.17	$27,559.75	$156,814.97	$204,590.15
	11/6/13	$11,159.58	$13,503.09	$33,622.70	$191,313.15	$249,598.53
	11/10/13	$7,589.63	$9,183.45	$22,866.80	$130,112.07	$169,751.95
	11/12/13	$8,979.36	$10,865.03	$27,053.91	$153,936.77	$200,835.07
	11/16/13	$9,853.21	$11,922.38	$29,686.74	$168,917.53	$220,379.86
	11/19/13	$7,898.93	$9,557.71	$23,798.69	$135,414.52	$176,669.85
	11/23/13	$12,596.38	$15,241.62	$37,951.63	$215,944.79	$281,734.43
	11/27/13	$8,653.25	$10,470.43	$26,071.38	$148,346.13	$193,541.19
	11/30/13	$5,789.32	$7,005.08	$17,442.64	$99,248.63	$129,485.67
	
	SOMA	$81,666.91	$98,816.96	$246,054.23	$1,400,048.59	$1,826,586.69
EX.2
	CONSIDERANDO VENDAS APENAS PARA MINAS GERAIS
	COMPRAS
	DATA	NÃO INCIDÊNCIA	ISENTO	ST	TRIBUTÁVEL	TOTAL DAS COMPRAS	BC ICMS ST	ICMS ST	ICMS S/COMPRAS
	11/3/13	$4,557.80	$5,514.94	$13,732.20	$78,136.19	$101,941.13	$18,648.32	$1,708.83	$11,024.21
	11/5/13	$7,218.50	$8,734.39	$21,748.62	$123,749.64	$161,451.14	$29,534.62	$2,706.40	$17,459.79
	11/9/13	$3,589.21	$4,342.94	$10,813.93	$61,531.27	$80,277.35	$14,685.32	$1,345.69	$8,681.42
	11/12/13	$6,589.36	$7,973.13	$19,853.08	$112,964.04	$147,379.61	$26,960.49	$2,470.52	$15,938.05
	11/16/13	$2,529.36	$3,060.53	$7,620.71	$43,361.83	$56,572.43	$10,348.92	$948.32	$6,117.90
	11/19/13	$7,779.65	$9,413.38	$23,439.31	$133,369.66	$174,001.99	$31,830.58	$2,916.79	$18,817.08
	11/23/13	$4,658.96	$5,637.34	$14,036.98	$79,870.42	$104,203.70	$19,062.22	$1,746.76	$11,268.89
	11/27/13	$4,956.23	$5,997.04	$14,932.63	$84,966.64	$110,852.53	$20,278.51	$1,858.22	$11,987.91
	11/30/13	$5,789.32	$7,005.08	$17,442.64	$99,248.63	$129,485.67	$23,687.11	$2,170.56	$14,002.95
	
	SOMA	$47,668.39	$57,678.75	$143,620.09	$817,198.32	$1,066,165.56	$195,036.09	$17,872.08	$115,298.21
	
	VENDAS
	DATA	NÃO INCIDÊNCIA	ISENTO	ST	TRIBUTÁVEL	TOTAL DAS VENDAS	BC ICMS ST	ICMS ST	ICMS S/VENDAS
	11/4/13	$9,147.25	$11,068.17	$27,559.75	$156,814.97	$204,590.15	$37,426.14	$1,775.95	$33,187.45
	11/6/13	$11,159.58	$13,503.09	$33,622.70	$191,313.15	$249,598.53	$45,659.62	$2,166.65	$40,488.45
	11/10/13	$7,589.63	$9,183.45	$22,866.80	$130,112.07	$169,751.95	$31,053.11	$1,473.54	$27,536.20
	11/12/13	$8,979.36	$10,865.03	$27,053.91	$153,936.77	$200,835.07	$36,739.21	$1,743.35	$32,578.32
	11/16/13	$9,853.21	$11,922.38	$29,686.74	$168,917.53	$220,379.86	$40,314.59	$1,913.01	$35,748.77
	11/19/13	$7,898.93	$9,557.71	$23,798.69	$135,414.52	$176,669.85	$32,318.62	$1,533.59	$28,658.38
	11/23/13	$12,596.38	$15,241.62	$37,951.63	$215,944.79	$281,734.43	$51,538.32	$2,445.60	$45,701.36
	11/27/13	$8,653.25	$10,470.43	$26,071.38	$148,346.13	$193,541.19	$35,404.93	$1,680.04	$31,395.15
	11/30/13	$5,789.32	$7,005.08	$17,442.64	$99,248.63	$129,485.67	$23,687.11	$1,124.00	$21,004.43
	
	SOMA	$81,666.91	$98,816.96	$246,054.23	$1,400,048.59	$1,826,586.69	$334,141.65	$15,855.73	$296,298.51
	
	
	a) ICMS normal		$181,000.30
	b) ICMS/ST - MG		$17,872.08
	c) CMV		$953,867.35
	d) RCM		$872,719.34
	
	* Se considerarmos que a empresa vendeu outras mercadorias para o estado de MG, então podemos compensar o valor do ST gerado na venda com o ST de crédito da compra, o que ocasionaria um crédito de ST no montante de R$ 2.016,35.
	* Não se pode esquecer que a mercadoria adquirida com ST, ao ser vendida no estado de MG, já estaria com o ICMS recolhido para todas as operações subsequentes.
EX.2 - compl.
	CONSIDERANDO AS VENDAS PARA GOIÁS
	COMPRAS
	DATA	NÃO INCIDÊNCIA	ISENTO	ST	TRIBUTÁVEL	TOTAL DAS COMPRAS	BC ICMS ST	ICMS ST	ICMS S/COMPRAS
	11/3/13	$4,557.80	$5,514.94	$13,732.20	$78,136.19	$101,941.13	$18,648.32	$1,708.83	$11,024.21
	11/5/13	$7,218.50	$8,734.39	$21,748.62	$123,749.64	$161,451.14	$29,534.62	$2,706.40	$17,459.79
	11/9/13	$3,589.21	$4,342.94	$10,813.93	$61,531.27	$80,277.35	$14,685.32	$1,345.69	$8,681.42
	11/12/13	$6,589.36	$7,973.13	$19,853.08	$112,964.04	$147,379.61	$26,960.49	$2,470.52	$15,938.05
	11/16/13	$2,529.36	$3,060.53	$7,620.71	$43,361.83	$56,572.43	$10,348.92	$948.32	$6,117.90
	11/19/13	$7,779.65	$9,413.38	$23,439.31	$133,369.66	$174,001.99	$31,830.58	$2,916.79	$18,817.08
	11/23/13	$4,658.96	$5,637.34	$14,036.98	$79,870.42	$104,203.70	$19,062.22	$1,746.76	$11,268.89
	11/27/13	$4,956.23	$5,997.04	$14,932.63	$84,966.64	$110,852.53	$20,278.51	$1,858.22	$11,987.91
	11/30/13	$5,789.32	$7,005.08	$17,442.64	$99,248.63	$129,485.67	$23,687.11	$2,170.56	$14,002.95
	
	SOMA	$47,668.39	$57,678.75	$143,620.09	$817,198.32	$1,066,165.56	$195,036.09	$17,872.08	$115,298.21
	
	VENDAS
	DATA	NÃO INCIDÊNCIA	ISENTO	ST	TRIBUTÁVEL	TOTAL DAS VENDAS	BC ICMS ST	ICMS ST	ICMS S/VENDAS
	11/4/13	$9,147.25	$11,068.17	$27,559.75	$156,814.97	$204,590.15	$37,426.14	$1,775.95	$33,187.45
	11/6/13	$11,159.58	$13,503.09	$33,622.70	$191,313.15	$249,598.53	$45,659.62	$2,166.65	$40,488.45
	11/10/13	$7,589.63	$9,183.45	$22,866.80	$130,112.07	$169,751.95	$31,053.11	$1,473.54	$27,536.20
	11/12/13	$8,979.36	$10,865.03	$27,053.91	$153,936.77	$200,835.07	$36,739.21	$1,743.35	$32,578.32
	11/16/13	$9,853.21	$11,922.38	$29,686.74	$168,917.53	$220,379.86	$40,314.59	$1,913.01	$35,748.77
	11/19/13	$7,898.93	$9,557.71	$23,798.69	$135,414.52	$176,669.85	$32,318.62	$1,533.59	$28,658.38
	11/23/13	$12,596.38	$15,241.62	$37,951.63	$215,944.79	$281,734.43	$51,538.32	$2,445.60	$45,701.36
	11/27/13	$8,653.25	$10,470.43	$26,071.38	$148,346.13	$193,541.19	$35,404.93	$1,680.04	$31,395.15
	11/30/13	$5,789.32	$7,005.08	$17,442.64	$99,248.63	$129,485.67	$23,687.11	$1,124.00	$21,004.43
	
	SOMA	$81,666.91	$98,816.96	$246,054.23	$1,400,048.59	$1,826,586.69	$334,141.65	$15,855.73	$296,298.51
	
	
	a) ICMS normal		$181,000.30
	b) ICMS/ST - MG		$17,872.08
	c) CMV		$953,867.35
	d) RCM		$872,719.34
	
	* Pelo fato da operação não ter se encerrado em MG, a Empresa Sol e Mar Ltda. Pode solicitar restituição do valor de R$ 17.872,08
	* O ICMS/ST a ser recolhido em favor de GO é de R$ 15.855,73