RESOLUÇÃO EXERCÍCIO ICMS - 1-2-3-4-6

Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original

EX.1
	1)
	Vendas							Compras							Compensação
	MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	IPI		MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	IPI		PIS	COFINS	ICMS	IPI
	Jan-11	$91,426.33	$1,508.53	$6,948.40	$16,456.74	$4,571.32		Jan-11	$65,895.25	$1,087.27	$5,008.04	$7,907.43	$3,294.76		$421.26	$1,940.36	$8,549.31	$1,276.55
	Feb-11	$90,225.63	$1,488.72	$6,857.15	$16,240.61	$4,511.28		Feb-11	$99,151.27	$1,636.00	$7,535.50	$11,898.15	$4,957.56		$(147.27)	$(678.35)	$4,342.46	$(446.28)
	Mar-11	$89,659.88	$1,479.39	$6,814.15	$16,138.78	$4,482.99		Mar-11	$147,326.52	$2,430.89	$11,196.82	$17,679.18	$7,366.33		$(1,098.77)	$(5,061.01)	$(1,540.40)	$(3,329.61)
	Apr-11	$88,695.21	$1,463.47	$6,740.84	$15,965.14	$4,434.76		Apr-11	$33,704.18	$556.12	$2,561.52	$4,044.50	$1,685.21		$(191.42)	$(881.69)	$10,380.23	$(580.06)
	May-11	$87,965.36	$1,451.43	$6,685.37	$15,833.76	$4,398.27		May-11	$47,895.36	$790.27	$3,640.05	$5,747.44	$2,394.77		$469.73	$2,163.63	$10,086.32	$1,423.44
	Jun-11	$96,565.32	$1,593.33	$7,338.96	$17,381.76	$4,828.27		Jun-11	$36,694.82	$605.46	$2,788.81	$4,403.38	$1,834.74		$987.86	$4,550.16	$12,978.38	$2,993.52
	Jul-11	$97,895.52	$1,615.28	$7,440.06	$17,621.19	$4,894.78		Jul-11	$37,200.30	$613.80	$2,827.22	$4,464.04	$1,860.01		$1,001.47	$4,612.84	$13,157.16	$3,034.76
	Aug-11	$99,999.58	$1,649.99	$7,599.97	$17,999.92	$4,999.98		Aug-11	$45,972.52	$758.55	$3,493.91	$5,516.70	$2,298.63		$891.45	$4,106.06	$12,483.22	$2,701.35
	Sep-11	$91,587.22	$1,511.19	$6,960.63	$16,485.70	$4,579.36		Sep-11	$44,986.36	$742.27	$3,418.96	$5,398.36	$2,249.32		$768.91	$3,541.67	$11,087.34	$2,330.04
	Oct-11	$94,556.32	$1,560.18	$7,186.28	$17,020.14	$4,727.82		Oct-11	$55,931.58	$922.87	$4,250.80	$6,711.79	$2,796.58		$637.31	$2,935.48	$10,308.35	$1,931.24
	Nov-11	$95,635.21	$1,577.98	$7,268.28	$17,214.34	$4,781.76		Nov-11	$96,363.36	$1,590.00	$7,323.62	$11,563.60	$4,818.17		$(12.01)	$(55.34)	$5,650.73	$(36.41)
	Dec-11	$93,658.36	$1,545.36	$7,118.04	$16,858.50	$4,682.92		Dec-11	$35,590.18	$587.24	$2,704.85	$4,270.82	$1,779.51		$946.11	$4,357.84	$12,587.68	$2,867.00
	TOTAL	$1,117,869.94	$18,444.85	$84,958.12	$201,216.59	$55,893.50		TOTAL	$746,711.70	$12,320.74	$56,750.09	$89,605.40	$37,335.58
	
								CMV	$596,035.46
								RCM	$217,214.92
	2)
	Vendas							Compras							Compensação
	MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	IPI		MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	IPI		PIS	COFINS	ICMS	IPI
	Jan-11	$91,426.33	$594.27	$2,742.79	$16,456.74	$4,571.32		Jan-11	$65,895.25			$7,907.43	$3,294.76		$594.27	$2,742.79	$8,549.31	$1,276.55
	Feb-11	$90,225.63	$586.47	$2,706.77	$16,240.61	$4,511.28		Feb-11	$99,151.27			$11,898.15	$4,957.56		$586.47	$2,706.77	$4,342.46	$(446.28)
	Mar-11	$89,659.88	$582.79	$2,689.80	$16,138.78	$4,482.99		Mar-11	$147,326.52			$17,679.18	$7,366.33		$1,169.26	$5,396.57	$(1,540.40)	$(3,329.61)
	Apr-11	$88,695.21	$576.52	$2,660.86	$15,965.14	$4,434.76		Apr-11	$33,704.18			$4,044.50	$1,685.21		$1,745.77	$8,057.42	$10,380.23	$(580.06)
	May-11	$87,965.36	$571.77	$2,638.96	$15,833.76	$4,398.27		May-11	$47,895.36			$5,747.44	$2,394.77		$2,317.55	$10,696.38	$10,086.32	$1,423.44
	Jun-11	$96,565.32	$627.67	$2,896.96	$17,381.76	$4,828.27		Jun-11	$36,694.82			$4,403.38	$1,834.74		$627.67	$2,896.96	$12,978.38	$2,993.52
	Jul-11	$97,895.52	$636.32	$2,936.87	$17,621.19	$4,894.78		Jul-11	$37,200.30			$4,464.04	$1,860.01		$636.32	$2,936.87	$13,157.16	$3,034.76
	Aug-11	$99,999.58	$650.00	$2,999.99	$17,999.92	$4,999.98		Aug-11	$45,972.52			$5,516.70	$2,298.63		$650.00	$2,999.99	$12,483.22	$2,701.35
	Sep-11	$91,587.22	$595.32	$2,747.62	$16,485.70	$4,579.36		Sep-11	$44,986.36			$5,398.36	$2,249.32		$595.32	$2,747.62	$11,087.34	$2,330.04
	Oct-11	$94,556.32	$614.62	$2,836.69	$17,020.14	$4,727.82		Oct-11	$55,931.58			$6,711.79	$2,796.58		$614.62	$2,836.69	$10,308.35	$1,931.24
	Nov-11	$95,635.21	$621.63	$2,869.06	$17,214.34	$4,781.76		Nov-11	$96,363.36			$11,563.60	$4,818.17		$621.63	$2,869.06	$5,650.73	$(36.41)
	Dec-11	$93,658.36	$608.78	$2,809.75	$16,858.50	$4,682.92		Dec-11	$35,590.18			$4,270.82	$1,779.51		$1,230.41	$5,678.81	$12,587.68	$2,867.00
	TOTAL	$1,117,869.94	$7,266.15	$33,536.10	$201,216.59	$55,893.50		TOTAL	$746,711.70	0.0	0.0	$89,605.40	$37,335.58
	
								CMV	$665,106.29
								RCM	$210,744.81
	3)
	Vendas							Compras							Compensação
	MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	IPI		MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	IPI		PIS	COFINS	ICMS	IPI
	Jan-11	$91,426.33	$1,508.53	$6,948.40	$16,456.74	0.0		Jan-11	$65,895.25	$1,087.27	$5,008.04	$7,907.43	$3,294.76		$421.26	$1,940.36	$8,549.31	0.0
	Feb-11	$90,225.63	$1,488.72	$6,857.15	$16,240.61	0.0		Feb-11	$99,151.27	$1,636.00	$7,535.50	$11,898.15	$4,957.56		$(147.27)	$(678.35)	$4,342.46	0.0
	Mar-11	$89,659.88	$1,479.39	$6,814.15	$16,138.78	0.0		Mar-11	$147,326.52	$2,430.89	$11,196.82	$17,679.18	$7,366.33		$(1,098.77)	$(5,061.01)	$(1,540.40)	0.0
	Apr-11	$88,695.21	$1,463.47	$6,740.84	$15,965.14	0.0		Apr-11	$33,704.18	$556.12	$2,561.52	$4,044.50	$1,685.21		$(191.42)	$(881.69)	$10,380.23	0.0
	May-11	$87,965.36	$1,451.43	$6,685.37	$15,833.76	0.0		May-11	$47,895.36	$790.27	$3,640.05	$5,747.44	$2,394.77		$469.73	$2,163.63	$10,086.32	0.0
	Jun-11	$96,565.32	$1,593.33	$7,338.96	$17,381.76	0.0		Jun-11	$36,694.82	$605.46	$2,788.81	$4,403.38	$1,834.74		$987.86	$4,550.16	$12,978.38	0.0
	Jul-11	$97,895.52	$1,615.28	$7,440.06	$17,621.19	0.0		Jul-11	$37,200.30	$613.80	$2,827.22	$4,464.04	$1,860.01		$1,001.47	$4,612.84	$13,157.16	0.0
	Aug-11	$99,999.58	$1,649.99	$7,599.97	$17,999.92	0.0		Aug-11	$45,972.52	$758.55	$3,493.91	$5,516.70	$2,298.63		$891.45	$4,106.06	$12,483.22	0.0
	Sep-11	$91,587.22	$1,511.19	$6,960.63	$16,485.70	0.0		Sep-11	$44,986.36	$742.27	$3,418.96	$5,398.36	$2,249.32		$768.91	$3,541.67	$11,087.34	0.0
	Oct-11	$94,556.32	$1,560.18	$7,186.28	$17,020.14	0.0		Oct-11	$55,931.58	$922.87	$4,250.80	$6,711.79	$2,796.58		$637.31	$2,935.48	$10,308.35	0.0
	Nov-11	$95,635.21	$1,577.98	$7,268.28	$17,214.34	0.0		Nov-11	$96,363.36	$1,590.00	$7,323.62	$11,563.60	$4,818.17		$(12.01)	$(55.34)	$5,650.73	0.0
	Dec-11	$93,658.36	$1,545.36	$7,118.04	$16,858.50	0.0		Dec-11	$35,590.18	$587.24	$2,704.85	$4,270.82	$1,779.51		$946.11	$4,357.84	$12,587.68	0.0
	TOTAL	$1,117,869.94	$18,444.85	$84,958.12	$201,216.59	0.0		TOTAL	$746,711.70	$12,320.74	$56,750.09	$89,605.40	$37,335.58
	
								CMV	$633,371.05
								RCM	$179,879.34
	
	4)
	Vendas							Compras							Compensação
	MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	IPI		MÊS/ANO	FATURAMENTO	PIS	COFINS	ICMS	IPI		PIS	COFINS	ICMS	IPI
	Jan-11	$91,426.33	$594.27	$2,742.79	$16,456.74			Jan-11	$65,895.25			$7,907.43	$3,294.76		$594.27	$2,742.79	$8,549.31	0.0
	Feb-11	$90,225.63	$586.47	$2,706.77	$16,240.61			Feb-11	$99,151.27			$11,898.15	$4,957.56		$586.47	$2,706.77	$4,342.46	0.0
	Mar-11	$89,659.88	$582.79	$2,689.80	$16,138.78			Mar-11	$147,326.52			$17,679.18	$7,366.33		$1,169.26	$5,396.57	$(1,540.40)	0.0
	Apr-11	$88,695.21	$576.52	$2,660.86	$15,965.14			Apr-11	$33,704.18			$4,044.50	$1,685.21		$1,745.77	$8,057.42	$10,380.23	0.0
	May-11	$87,965.36	$571.77	$2,638.96	$15,833.76			May-11	$47,895.36			$5,747.44	$2,394.77		$2,317.55	$10,696.38	$10,086.32	0.0
	Jun-11	$96,565.32	$627.67	$2,896.96	$17,381.76			Jun-11	$36,694.82			$4,403.38	$1,834.74		$627.67	$2,896.96	$12,978.38	0.0
	Jul-11	$97,895.52	$636.32	$2,936.87	$17,621.19			Jul-11	$37,200.30			$4,464.04	$1,860.01		$636.32	$2,936.87	$13,157.16	0.0
	Aug-11	$99,999.58	$650.00	$2,999.99	$17,999.92			Aug-11	$45,972.52			$5,516.70	$2,298.63		$650.00	$2,999.99	$12,483.22	0.0
	Sep-11	$91,587.22	$595.32	$2,747.62	$16,485.70			Sep-11	$44,986.36			$5,398.36	$2,249.32		$595.32	$2,747.62	$11,087.34	0.0
	Oct-11	$94,556.32	$614.62	$2,836.69	$17,020.14			Oct-11	$55,931.58			$6,711.79	$2,796.58		$614.62	$2,836.69	$10,308.35	0.0
	Nov-11	$95,635.21	$621.63	$2,869.06	$17,214.34			Nov-11	$96,363.36			$11,563.60	$4,818.17		$621.63	$2,869.06	$5,650.73	0.0
	Dec-11	$93,658.36	$608.78	$2,809.75	$16,858.50			Dec-11	$35,590.18			$4,270.82	$1,779.51		$1,230.41	$5,678.81	$12,587.68	0.0
	TOTAL	$1,117,869.94
$7,266.15	$33,536.10	$201,216.59			TOTAL	$746,711.70	0.0	0.0	$89,605.40	$37,335.58
	
								CMV	$702,441.88
								RCM	$173,409.22
EX.2
	Compras					Vendas
	MATÉRIA-PRIMA	VR.PRODUTO	% IPI	VR. IPI		PRODUTO	VR.PRODUTO	% IPI	VR. IPI
	Cabelo	$47,000.00	15%	$7,050.00		Perucas	$93,000.00	0%	0.0
	Couro	$84,000.00	0%	0.0		Sapatos	$164,000.00	0%	0.0
	Pregos	$1,800.00	10%	$180.00		TOTAL	$257,000.00		0.0
	Palmilhas	$2,900.00	0%	0.0
	Cadarços	$2,000.00	0%	0.0
	Solas de Couro	$9,000.00	0%	0.0
	Sub-Total	$146,700.00		$7,230.00
	Outros Custos	$17,000.00		0.0
	TOTAL	$163,700.00		$7,230.00
	
	CMV	0+(47.000+84.000+1.800+2.900+2.000+9000+17000+7230)-85.465
	CMV	$85,465.00
	
	RCM	257.000-85.465
	RCM	$171,535.00
EX.3
	VR.COMPRA	ICMS NORMAL	BC ICMS ST	ICMS ST			Respostas
	$47,000.00	$5,640.00	$56,400.00	$4,512.00			Letra a	$5,640.00
							Letra b	$4,512.00
	VR.VENDA	ICMS NORMAL	BC ICMS ST	ICMS ST			Letra c	$4,830.00
	$69,000.00	$4,830.00	$82,800.00	$9,246.00			Letra d	$9,246.00
							Letra e	$4,512.00
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.4
	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	$16,478.63	$1,318.29	$11,024.21
	11/5/13	$7,218.50	$8,734.39	$21,748.62	$123,749.64	$161,451.14	$26,098.34	$2,087.87	$17,459.79
	11/9/13	$3,589.21	$4,342.94	$10,813.93	$61,531.27	$80,277.35	$12,976.72	$1,038.14	$8,681.42
	11/12/13	$6,589.36	$7,973.13	$19,853.08	$112,964.04	$147,379.61	$23,823.70	$1,905.90	$15,938.05
	11/16/13	$2,529.36	$3,060.53	$7,620.71	$43,361.83	$56,572.43	$9,144.85	$731.59	$6,117.90
	11/19/13	$7,779.65	$9,413.38	$23,439.31	$133,369.66	$174,001.99	$28,127.17	$2,250.17	$18,817.08
	11/23/13	$4,658.96	$5,637.34	$14,036.98	$79,870.42	$104,203.70	$16,844.38	$1,347.55	$11,268.89
	11/27/13	$4,956.23	$5,997.04	$14,932.63	$84,966.64	$110,852.53	$17,919.15	$1,433.53	$11,987.91
	11/30/13	$5,789.32	$7,005.08	$17,442.64	$99,248.63	$129,485.67	$20,931.17	$1,674.49	$14,002.95
	
	SOMA	$47,668.39	$57,678.75	$143,620.09	$817,198.32	$1,066,165.56	$172,344.11	$13,787.53	$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	$33,071.70	$992.15	$33,187.45
	11/6/13	$11,159.58	$13,503.09	$33,622.70	$191,313.15	$249,598.53	$40,347.24	$1,210.42	$40,488.45
	11/10/13	$7,589.63	$9,183.45	$22,866.80	$130,112.07	$169,751.95	$27,440.16	$823.20	$27,536.20
	11/12/13	$8,979.36	$10,865.03	$27,053.91	$153,936.77	$200,835.07	$32,464.70	$973.94	$32,578.32
	11/16/13	$9,853.21	$11,922.38	$29,686.74	$168,917.53	$220,379.86	$35,624.08	$1,068.72	$35,748.77
	11/19/13	$7,898.93	$9,557.71	$23,798.69	$135,414.52	$176,669.85	$28,558.42	$856.75	$28,658.38
	11/23/13	$12,596.38	$15,241.62	$37,951.63	$215,944.79	$281,734.43	$45,541.96	$1,366.26	$45,701.36
	11/27/13	$8,653.25	$10,470.43	$26,071.38	$148,346.13	$193,541.19	$31,285.65	$938.57	$31,395.15
	11/30/13	$5,789.32	$7,005.08	$17,442.64	$99,248.63	$129,485.67	$20,931.17	$627.94	$21,004.43
	
	SOMA	$81,666.91	$98,816.96	$246,054.23	$1,400,048.59	$1,826,586.69	$295,265.08	$8,857.95	$296,298.51
	
	
	a) ICMS normal		$181,000.30
	b) ICMS/ST - MG		$(4,929.58)
	c) CMV		$953,867.35
	d) RCM		$576,420.83
	
	* 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$ 4.929,58.
	* 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.6
	Faturamento	$3,119,000.00		CMV	$876,120.00
	(-) Deduções da Receita Bruta	$(332,173.50)		RCM	$1,910,706.50
	(-) CMV	$(876,120.00)
	(-) Despesas com Pessoal	$(139,868.92)
	(-) Despesas Administrativas	$(159,450.57)
	(+) Receita com MEP	$45,000.00
	(=) Resultado Antes da CSLL e do IRPJ	$1,656,387.01
	(-) CSLL	$(33,685.20)
	(-) IRPJ	$(38,380.00)			ST
	(=) Resultado do Exercício	$1,584,321.81			COMPRAS	$844,000.00	VENDAS	$3,119,000.00
					BC ST	$1,206,920.00	BC ST	$4,210,650.00
	Pessoal				ICMS NORMAL	$101,280.00	ICMS NORMAL	$218,330.00
	Salários	$76,612.00			ICMS ST	$115,965.60	ICMS ST	$497,480.50
	Prov.Férias	$6,384.33
	1/3 Férias	$2,128.11
	13º Salário	$6,384.33		1	$101,280.00	* 7	$1,910,706.50
	Soma	$91,508.78		2	$115,965.60	* 8	$20,273.50
	INSS	$25,439.44		3	$218,330.00		$93,570.00
	FGTS	$7,320.70		4	$497,480.50	* 9	$33,685.20
	Soma	$124,268.92		5	$115,965.60		$38,380.00
	PAT	$4,800.00		6	$876,120.00	* 10	$1,584,321.81
	AUTÔNOMOS	$10,800.00				* 11	$147,000.00
	TOTAL	$139,868.92