Respostas Questionário Contabilidade Tributária Unidade I

Prévia do material em texto

���������� ���	
�����	�����
��������������������������� ! �"""
#��$
������"���"%�	$"&��'�&�$$
��
�
(�������	�'����	�'")
$*����($�+	�,+�--.���+�/0�%�
�+	�,+�����+�/0������+	�,+�.����+�/���%��+0������,�/
��$,
23456783:45;<;=36=3>?@ABCDEFG2DE@FDHIHAD
JKLMNOPQPRNRSTUPOVMWUPNXYZ[\[]^X_`]Z^a^b]Z`Z^]Z cEFCAdHE
@6ef85; :3g=;:h<e78=3ie:5j5:=387=547h3<ehk8
ce86; c;:=7k5l5<7<3C85ke=f857
C36=3 ?@ABCDEFG2DE@FDHIHAD
D:5m57<; nopqrposot>us
A:457<; nopqrposot>vw
B=7=e6 c;xjl3=7<7
236el=7<;<7
=3:=7=547
u3xuj;:=;6
C3xj;<3m;885<; sx5:e=;6
236el=7<;6
3z5k5<;6
C;<7676836j;6=76{236j;6=763:457<76{236j;6=76m;883=76{c;x3:=f85;6{|38}e:=76
836j;:<5<765:m;883=7x3:=3
~SUVLMNZ
236j;6=7B3l3m5;:7<7> <h
236j;6=76> 7h
kh
mh
<h
3h
€33<k7m
<7
836j;6=7>
I3xj8367Ilz‚=<7h3ƒ3=e;eex743:<7j787m;:6ex5<;8„:7l{63:<;>
47l;8<7x38m7<;8572…†hvnq{qq‡D|D<3rˆ2…uno{qq‰47l;8=;=7l<7:;=7„6m7l2…†hwvo{qqh
B7k3:<;Š63‹e3;DcŒB5:m5<3:=3:7;j387Ž;<3osˆ{j38}e:=7Š63>‹e7l;47l;8<;
DcŒB7638<36=7m7<;:7:;=7„6m7l
2…ohnou{ush
2…ohqtw{snh
2…ohorr{†qh
2…ohuno{qqh
2…ohnou{ush
2…ohuon{ush
236j;6=7m;883=7>7l=38:7=547Hh
c;x3:=f85;>?e7:<;63=87=78<343:<77;m;:6ex5<;8„:7l{;47l;8<;D|D58f
5:=3}8787k763<3mflmel;<;DcŒB{j;566;x3:=3:76;j387‘36<367’<7<3
x38m7<;85763ƒ3=e7<76j;8m;:=85ke5:=36<;D|D{;47l;8<36=35xj;6=;:Ž;
5:=3}878f7k763<3mflmel;<;DcŒB‹e7:<;7;j387Ž;“837l5”7<73:=83
m;:=85ke5:=36383l7=5477j8;<e=;<36=5:7<;•5:<e6=857l5”7Ž;;e•
m;x38m57l5”7Ž;j;6=385;8“m;:„}e878ƒ7=;}387<;8<37xk;6;65xj;6=;6–D|D
3DcŒB—h
~SUVLMNb
c;:65<387:<;763}e5:=3;j387Ž;<73xj8367˜7™7‚=<7h>m;xj87<3x38m7<;8577j87”;
j7878343:<7:;47l;8<32…ohqqq{qqm;xDcŒB<36=7m7<;<3onˆh|8;m3<3:<;7;6
cEFCAdHEBIcIHšŒDcEB ›D›‚DECAcIB Œ@2I‚HEI‚@FE C@CE2DIDBœž~Ÿ ¡
q{u3xq{uj;:=;6
q{u3xq{uj;:=;6
:3g=;:h<e78=3ie:5j5:=387=547h3<ehk8
¢
���������� ���	
�����	�����
��������������������������� ! �"""
#��$
������"���"%�	$"&��'�&�$$
��
�
(�������	�'����	�'")
$*����($�+	�,+�--.���+�/0�%�
�+	�,+�����+�/0������+	�,+�.����+�/���%��+0������,�/
��$,
12345367
8292:;5<7=7>
7?
123453673> 7?
@?
:?
=?
2?
B22=@7:C=7
D2345367>
97<E7F2<653:5<6G@2;3=77HI;3;EJ5K62D2F53>
L2@;65=22365HI231MNNOKOOP=Q@;65=2RST87D2:I42D7D=21MUVOKOO2
:DQ=;65=2W5D<2:2=5D23=21MU?OOOKOO?
L2@;65=22365HI231MNNOKOOP=Q@;65=2RST87D2:I42D7D=21MUVOKOO2
:DQ=;65=2W5D<2:2=5D23=21MU?OOOKOO?
LQ@;65=22365HI23=21MU?OOOKOOP:DQ=;65=2RST8747X7D=21MUVOKOO2
:DQ=;65=2W5D<2:2=5D23=21MNNOKOO?
SDQ=;65=22365HI23=21MNNOKOOP:DQ=;65=2RST87D2:I42D7D=21M
UVOKOO2=Q@;65=2W5D<2:2=5D23=21MU?OOOKOO?
LQ@;65=2RST87D2:I42D7D=21MUVOKOOP:DQ=;65=2:7;Y7=21MU?OOOKOO2
=Q@;65=22365HI23=21MNNOKOO?
L2@;65=22365HI21MU?OOOKOO2:DQ=;65=2W5D<2:2=5D23=21MU?OOOKOO?
12345367:5DD267>7962D<76;Z7[?
S5F2<6GD;5>\Z795D=7F2D:7=5D;7HI22<6D7DG<52365HI2Q5Z795D
9]HI;=5=5;F45365K<2332:735>1MNNOKOO?
_^`abcdeg
123453678292:;5<7=7> 7?
123453673> 7?
@?
:?
=?
2?
B22=@7:C
=7
D2345367>
S5<3;=2D7<=57332XI;<623542D7Eh23=72F4D237852362S5FQD:;5i6=7?>7HI;3;EJ5=2
F2D:7=5D;747D7D2Z2<=7<5Z795D=21MN?OOOKOOK:5FRST8=2367:7=5=21MU?jjOKOOK2
D2Z2<=7=2337F2D:7=5D;74295Z795D=21MUk?OOOKOOK:5F=2367HI2=2RST8=2UVlK
45=2F537mDF7DHI25RST874ID7=5<5m<79=7542D7EJ5Q>
RST8747X7D<5Z795D=21MNjOKOO?
RST8747X7D<5Z795D=21MNjOKOO?
RST8747X7D<5Z795D=21MV?VNOKOO?
RST87D2:I42D7D<5Z795D=21MV?VNOKOO?
RST87D2:I42D7D<5Z795D=21MNjOKOO?
RST8747X7D<5Z795D=21MU?jjOKOO?
12345367:5DD267>7962D<76;Z7[?
S5F2<6GD;5>[2F4D237K3262Z25:DQ=;65=5RST8=21MU?jjOKOO<7:5F4D7
=7F2D:7=5D;7K<7Z2<=762Z25=Q@;65=21MV?VNOKOOnUVl35@D21M
Uk?OOOKOOoK45D67<65
RST8747X7D=21MV?VNOKOO
RST87D2:I42D7D=21MU?jjOKOO
879=5747X7Dp1MNjOKOO
_^`abcdeq
OKr2FOKr45<653
OKr2FOKr45<653
���������� ���	
�����	�����
��������������������������� ! �"""
#��$
������"���"%�	$"&��'�&�$$
��
�
(�������	�'����	�'")
$*����($�+	�,+�--.���+�/0�%�
�+	�,+�����+�/0������+	�,+�.����+�/���%��+0������,�/
��$,
1234536792:2;<5=7>7? 2@
123453673? 7@
A@
;@
>@
2@
B22>A7;C
>7
D2345367?
EF32G7:7=>5>2HIHJ732F4D2373<=>K36D<7<36LF5><D2<65>232;D2><67D2F>5<F45365
D2G2D2=62753<=3KF53K6<:<M7>53=74D5>KNO5@I5D67=65J732F4D237345>2DO532;D2><67D
>5<F45365=7332PK<=623;5=><NQ23?
HRS76TD<73U4D<F737>VK<D<>73@
HHRS762D<7:<=62DF2><WD<5@
HHHRS762D<7:>2;5=3KF5@
HXRS762D<7:>22FA7:7P2F@
Y33<=7:7D77:62D=76<Z7VK2236W;5DD267@
HHH236W<=;5DD267@
H2HHH236O5;5DD2673@
[5>73737\DF76<Z73236O5;5DD2673@
HHH2HX236O5;5DD2673@
HH2HHH236O5;5DD2673@
HHH236W<=;5DD267@
12345367;5DD267?7:62D=76<Z7E@
]5F2=6WD<5?Y:2P<3:7NO5>5HIH42DF<62VK2732F4D237332;D2><62F>53
<F453653D2G2D2=623753<=3KF537>VK<D<>53@Y:2P<3:7NO5>5HIH;5=;2<6K7
<^=3KF53_;5F53<=`=<F5>2F76TD<7U4D<F7J4D5>K65<=62DF2><WD<52F762D<7:
>22FA7:7P2F7>VK<D<>5347D72F4D2P5=7<=>K36D<7:<M7NO5>24D5>K653J
<=;:K<=>5U32J2=6D273F76TD<73U4D<F7324D5>K653<=62DF2><WD<53J7VK2:23VK2J
2FA5D7=O532<=62PD7=>575=5Z54D5>K65J32a7F;5=3KF<>53=54D5;2335
>2<=>K36D<7:<M7NO5@
bcdefghik
1234536792:2;<5=7>7? >@
123453673? 7@
A@
;@
>@
2@
B22>A7;C>7D2345367?
lH]S9TKF<F45365;7:;K:7>545D>2=6D5R<3353<P=<\;7VK2<=62PD73K74Dm4D<7A732>2
;W:;K:5J5K32a7JaW236W2FAK6<>5=54D2N5>2;5F4D75KZ2=>7>5A2F5K32DZ<N5RJ
45D67=65J3K45=n7F53VK2KF72F4D23762=n77>VK<D<>5KF7F2D;7>5D<7o47D7D2Z2=>7p
=5Z7:5D>21qr@stuJuuJ;5FH]S9>2rvwJ2VK2<D7Z2=>LU:7;5FKF7F7DP2F>2:K;D5>2
ruuw35AD25;K365@97A2=>5U32VK277:xVK567>5H]S947D7Z2=>7TrtwJVK7:32DW5Z7:5D
>7Z2=>7y
1qz@ur{Jtu
1qz@t|uJuu
1qt@s}sJvu
1qz@|~~Ju~
1qz@ur{Jtu
1qz@svrJvt
12345367;5DD267?7:62D=76<Z7@
1235:KNO5?
I7D7;W:;K:5>7Z2=>7€
YVK<3<NO5>2F2D;7>5D<71qr@stuJuu
H]S9€rvw1qt{rJsu
E365VK21qr@ztvJ|u
1qr@ztvJ|uruuw€1qt@s}sJvu
]W:;K:5>7Z2=>7
t@s}sJvu€1qz@ur{Ju{
uJz2FuJz45=653
���������� ���	
�����	�����
��������������������������� ! �"""
#��$
������"���"%�	$"&��'�&�$$
��
�
(�������	�'����	�'")
$*����($�+	�,+�--.���+�/0�%�
�+	�,+�����+�/0������+	�,+�.����+�/���%��+0������,�/
��$,
1233
6789:;7<=>;7?@ABC1DE21EC
FGH=:<7IJ9K1233L9::=HM9>;=7D11NDOPD11C
QRSTUVWXZ
@=HM9H[7
\=8=L]9>7;7K
GC
@=HM9H[7HK 7C
GC
LC
;C
=C
=^=;G7L_
;7
:=HM9H[7K
Fab\2c=Hc9H=>;9dc]cM9H[9=H[7;d782ed7>;9L78Ld87;9H9G:==fM9:[7IJ9[=:gHd7
78hed9[7;=i>];7M=89\=>7;9=;=:78Cj]HH9c=Hc9k
\]c2L9>l9:c=;=[=:c]>778=m]H87IJ9<]m=>[=C
nJ9Co9:H=:pdH[7c=>[=dc]cM9H[9=H[7;d782q9M:rM:]9=H[7;9ed=
;=[=:c]>7Hd778hed9[7C
\]c2L9>l9:c=;=[=:c]>778=m]H87IJ9<]m=>[=C
nJ92=fL=[9H9G:=9HM:9;d[9H;=[=:c]>7;9H=c8=]C
\]c2c7HH9c=>[=H9G:=G=>H;=H[]>7;9Hs7[]<];7;=t9HM][787:C
nJ927H=fM9:[7Iu=HHJ9]H=>[7H;=ab\C
@=HM9H[7L9::=[7K78[=:>7[]<7v
a9c=>[g:]9Kv7H=;=Lg8Ld89=78hed9[7HK78hed9[7q9M=:L=>[d78;=i>];9=c
8=]ed=27M8]L7;9H9G:=7G7H=;=Lg8Ld892;=[=:c]>79<789:[9[78;9]cM9H[97
H=:M7m9Cw78hed9[7]>[=:>7;9ab\q=H[7G=8=L];7=cL7;7=H[7;92M=87
8=m]H87IJ9=H[7;d782iL7>;9H9G7:=HM9>H7G]8];7;=;9\=>7;9=;=:787
if7IJ9;7H78hed9[7H]>[=:=H[7;d7]H=;==fM9:[7IJ9;9ab\C
QRSTUVWXx
@=HM9H[7
\=8=L]9>7;7K
GC
@=HM9H[7HK 7C
GC
LC
;C
=C
F;=H=cG7:7I97;d7>=]:9H9G:=[9;9H9HM:9;d[9H]cM9:[7;9H[=c7]>L];y>L]7;9o`>7
9:;=c;=Oz{C|HH77i:c7IJ9=H[gL9::=[7k
nJ92778hed9[7H=:g;=7L9:;9L9cL7;7M:9;d[9C
\]c2L9>l9:c=L9>H[7>78=m]H87IJ97[d78C
nJ92778hed9[7H=:g;=7L9:;9L9cL7;7M:9;d[9C
nJ92[9;9H9HM:9;d[9H]cM9:[7;9HHJ9]H=>[9H;=o`C
\]c2c7HH9c=>[=M7:7][=>H;9<=H[dg:]9H=:g7M8]L7;7778hed9[7;=
Oz{C
\]c2M9:qct7<=:gdc7:=;dIJ9>778hed9[7ed7>;97]cM9:[7IJ9l9:;=
G=>HM7:79L9>Hdc9]>[=:>9C
12B=c12BM9>[9H
12B=c12BM9>[9H
���������� ���	
�����	�����
��������������������������� ! �"""
#��$
������"���"%�	$"&��'�&�$$
��
�
(�������	�'����	�'")
$*����($�+	�,+�--.���+�/0�%�
�+	�,+�����+�/0������+	�,+�.����+�/���%��+0������,�/
��$,
12234567
35
829:;9<5=
>29:;9<56;882<5=5@<28A5<BC5DEF;G2A<H8B;=D592326H@6I@;25@JKI;<59=L4592326H@6I@;3;MNMO=P:8;3I<;
A56B;A5@=;:82Q;35;:285QR;SA595J3535G28653;8B5TP:8;3I<;BG:;8<53;=
928H54592326H@6I@;3;9BG:;9<;953I5A2B8;9568296B3;9329929<8B4I<;92
3;92A658U;965G4B5B9:5U;9:2@;BG:;8<53;8E
VI5A<;W95@JKI;<593;MNMS2@599R;C58BHC2B9292UI2G56@599BX65QR;3;9
:8;3I<;935<542@532BA6B3YA6B53;MNMZ[MNM\S5:8;C535:2@;]2682<;123285@A
_^EaabS32cd3232e2G48;32cbffE
ghijklmnp
>29:;9<5
q2@26B;A535=
2E
>29:;9<59= 5E
4E
6E
3E
2E
12234567
35
829:;9<5=
rKI2922A<2A32:;8C5@;85U82U53;32IG52G:8295s
rKI5A<;32C5@;8592G:8295953B6B;A5G9;482;9BA9IG;9KI2
53KIB82GE
rC5@;8U59<;:58553KIB8B8B<2A9:585;29<;KI2E
rC5@;8U59<;82t282A<2W96;G:8595:85e;KI5A3;6;G:5853;5;359
6;G:859WCB9<5E
rMFuq2;MNME
rNMq2;Fr1M^qE
rKI5A<;32C5@;8592G:8295953B6B;A5G9;482;9BA9IG;9KI2
53KIB82GE
>29:;9<56;882<5=5@<28A5<BC5vE
F;G2A<H8B;=r9BG:;9<;99;482;C5@;85U82U53;S;IC5@;853B6B;A53;SBA6B32G
2G6535t5923;:8;6299;:8;3I<BC;ErC5@;85U82U53;32IG52G:8295
82:8292A<5;KI5A<;32C5@;82@553B6B;A55;9BA9IG;9KI253KIB822GIG
32<28GBA53;:28J;3;T2992C5@;8O;4<B3;:2@53Bt282AQ52A<8259C2A3592;
<;<5@3;9BA9IG;953KIB8B3;932<2862B8;9ZG5<O8B59w:8BG59SGR;32;485\Ev992
C5@;8OBUI5@W9;G532<;35582GIA285QR;3;929t;8Q;96;A9IGB3;9A59
5<BCB35329352G:8295E2992U8I:;9R;29<I353;9;MFuq2;MNME
ghijklmnx
VI5A<;5;MFuqSMG:;9<;9;482FB86I@5QR;32u28653;8B59S:;32G;95X8G58KI2=
Mw[85<5w9232IGBG:;9<;6IGI@5<BC;SKI2BA6B32A;3292G4585Q;53I5A2B8;359
G28653;8B59BG:;8<53593;2y<28B;8E
MMwMA6B329;482BA3I9<8B5@Be5QR;32:8;3I<;92928CBQ;9S<2A3;5@JKI;<593Bt282A6B53592A<82
;929<53;9E
MMMwL@2B29<53I5@AR;:;328H5<8B4IB856;A<8B4IBA<23;MFuq;I532:;9B<H8B;5KI5@KI28
<J<I@;5829:;A954B@B3532:2@;92I:5U5G2A<;Z9I49<B<I<;<8B4I<H8B;\E
MzwrMFuqO65@6I@53;:;832A<8;S;I92{5SA;:82Q;32C2A35;I326;G:85T;MFuq29<H
BA928B3;A;C5@;8<;<5@351E
L99BA5@255@<28A5<BC56;882<5=
bSd2GbSd:;A<;9
bSd2GbSd:;A<;9
���������� ���	
�����	�����
��������������������������� ! �"""
#��$
������"���"%�	$"&��'�&�$$
��
�
(�������	�'����	�'")
$*����($�+	�,+�--.���+�/0�%�
�+	�,+�����+�/0������+	�,+�.����+�/���%��+0������,�/
��$,
1234567892:;7<>?62@7:A62>B?C?DEFGH:5>CIJKL
K2IMAIN712O2P:A5767Q PR
K2IMAIN7IQ 7R
SR
PR
6R
2R
T226S7PU
67
;2IMAIN7Q
VW2INXPA;;2N7
V2VW2INYAPA;;2N7IR
VVV2VW2INYAPA;;2N7I
VW2INXPA;;2N7
V2INXPA;;2N7
LA67I7I7Z;H7N:[7I2INYAPA;;2N7IR
K2IMAIN7PA;;2N7Q7ON2;57N:[7\R
\AH25NX;:AQ]V\@14H:HMAINAP7OP4O76AMA;625N;A<A:HMAINA2INX
:5I2;:6A5A[7OA;NAN7O675AN7ZIP7O<MA;N75NAAV\@14H:HMAINA_42
:5N23;77I47M;`M;:7S7I262PXOP4OAR
abcdefghjk
K2IMAIN712O2P:A5767Q SR
K2IMAIN7IQ 7R
SR
PR
6R
2R
T226S7PU67
;2IMAIN7Q
lH762N2;H:57672HM;2I776_4:;27M;7mAH7N^;:7I8M;:H7IM7;7M;A64nYA5A[7OA;62o
?pqRBBB<BBPAH?pr62VsVt5YA2INX:5PO4IAu2?Cr62V\@1RsA628I27Z;H7;_42ANAN7O67
6v[:677II4H:672_4:[7O27Q
Ko?GDRFBB<BB
Ko?pqRBBB<BB
Ko?GDRFBB<BB
Ko?w>RqBB<BB
Ko?>GRD>B<BB
Ko?FCRGGB<BB
K2IMAIN7PA;;2N7Q7ON2;57N:[7JR
K2IAO4nYAQx2HA5IN;7N:[A6AIPXOP4OAIQ
yW7OA;6AV\@1QKo?pqRBBB<BBzB<?C{Ko>CRBCB<BB|V\@1:5PO4IA
5AM;2nAR
yW7OA;NAN7O67AM2;7nYAQKo?pqRBBB<BBt}uVsVR
Ko?pqRBBB<BBzB<?p{Ko>wRFBB<BB|VsV5YA2INX:5PO4IA|NAN7O62
Ko?GDRFBB<BB
~€
B<w2HB<wMA5NAI