{"id":99293,"date":"2024-11-11T11:46:31","date_gmt":"2024-11-11T03:46:31","guid":{"rendered":"https:\/\/www.073980.com\/?p=99293"},"modified":"2025-01-17T11:55:28","modified_gmt":"2025-01-17T03:55:28","slug":"%e5%b7%b4%e8%a5%bf%e6%b5%81%e8%bd%ac%e7%a8%8e%ef%bc%88icms%ef%bc%89%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.073980.com\/99293.html","title":{"rendered":"\u5df4\u897f\u6d41\u8f6c\u7a0e\uff08ICMS\uff09\u662f\u4ec0\u4e48\uff1f"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\u5df4\u897f\u6d41\u8f6c\u7a0e\uff08ICMS\uff0c\u5168\u79f0Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os\uff09\u662f\u4e00\u79cd\u5dde\u7a0e\uff0c\u7c7b\u4f3c\u4e8e\u589e\u503c\u7a0e\uff0c\u4e3b\u8981\u9488\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u7684\u6d41\u901a\u5f81\u6536\u3002\u7b80\u5355\u6765\u8bf4\uff0c\u53ea\u8981\u5546\u54c1\u53d1\u751f\u6d41\u901a\uff0c\u65e0\u8bba\u662f\u540c\u4e00\u516c\u53f8\u5546\u54c1\u7684\u8f6c\u79fb\u3001\u53d1\u9001\u5230\u5c55\u4f1a\u7684\u5546\u54c1\u3001\u8fd8\u662f\u8d60\u54c1\u3001\u6837\u54c1\uff0c\u90fd\u9700\u8981\u7f34\u7eb3ICMS\u3002ICMS\u7684\u7a0e\u7387\u56e0\u5dde\u800c\u5f02\uff0c\u4e00\u822c\u572817%\u523019%\u4e4b\u95f4\uff0c\u4e0d\u540c\u4ea7\u54c1\u548c\u670d\u52a1\u4e5f\u6709\u4e0d\u540c\u7684\u7a0e\u7387\u3002<\/p>\n\n\n\n

\u4e00\u3001ICMS\u7684\u57fa\u672c\u5b9a\u4e49\u4e0e\u7279\u70b9<\/h2>\n\n\n\n

ICMS\u662f\u5df4\u897f\u5404\u5dde\u5f81\u6536\u7684\u4e00\u79cd\u6d88\u8d39\u7a0e\uff0c\u5176\u5f81\u6536\u8303\u56f4\u5e7f\u6cdb\uff0c\u6db5\u76d6\u4e86\u5546\u54c1\u7684\u6d41\u901a\u3001\u901a\u4fe1\u670d\u52a1\u4ee5\u53ca\u8de8\u5dde\u3001\u5e02\u7684\u8fd0\u8f93\u670d\u52a1\u7b49\u3002\u4e0e\u56fd\u5185\u589e\u503c\u7a0e\u76f8\u4f3c\uff0c\u4f46\u5b58\u5728\u4e00\u4e9b\u5dee\u5f02\u3002\u4f8b\u5982\uff0cICMS\u7684\u7a0e\u7387\u5728\u4e0d\u540c\u5dde\u6709\u6240\u4e0d\u540c\uff0c\u8fd9\u4f7f\u5f97\u4f01\u4e1a\u5728\u8de8\u5dde\u8d38\u6613\u65f6\u9700\u8981\u7279\u522b\u6ce8\u610f\u7a0e\u7387\u5dee\u3002<\/p>\n\n\n\n

\u4e8c\u3001ICMS\u7684\u7a0e\u7387\u4e0e\u8ba1\u7b97<\/h2>\n\n\n\n

\uff08\u4e00\uff09\u7a0e\u7387\u5dee\u5f02<\/h3>\n\n\n\n

ICMS\u7684\u7a0e\u7387\u6839\u636e\u5546\u54c1\u7684\u79cd\u7c7b\u548c\u6765\u6e90\u5dde\u800c\u5b9a\uff0c\u4e00\u822c\u572817%\u523019%\u4e4b\u95f4\u3002\u4f8b\u5982\uff0c\u57fa\u672c\u98df\u54c1\u548c\u751f\u6d3b\u5fc5\u9700\u54c1\u7684\u7a0e\u7387\u4e3a7%\uff0c\u800c\u7535\u529b\u548c\u71c3\u6c14\u7684\u7a0e\u7387\u4e3a25%\u3002\u8fd9\u79cd\u7a0e\u7387\u5dee\u5f02\u662f\u4e3a\u4e86\u4fdd\u62a4\u5546\u54c1\u6216\u670d\u52a1\u8d2d\u4e70\u8005\u6240\u5728\u5dde\u7684\u4ea7\u54c1\u7ade\u4e89\u529b\u3002<\/p>\n\n\n\n

\uff08\u4e8c\uff09\u8ba1\u7b97\u65b9\u6cd5<\/h3>\n\n\n\n

ICMS\u7684\u8ba1\u7b97\u6d89\u53caD\u00e9bito\uff08\u5e94\u7f34\u7a0e\u6b3e\uff09\u548cCr\u00e9dito\uff08\u53ef\u62b5\u6263\u7a0e\u6b3e\uff09\u3002\u4f8b\u5982\uff0c\u5356\u5bb6\u4ece\u5de5\u5382\u8d2d\u4e70\u542b\u7a0e\u603b\u4ef7R$100\u7684\u5546\u54c1\uff0c\u5176\u4e2dR$18\u662fICMS\uff0c\u5356\u5bb6\u83b7\u5f97R$18\u7684Cr\u00e9dito\u3002\u5982\u679c\u5356\u5bb6\u4ee5R$150\u7684\u4ef7\u683c\u51fa\u552e\u8be5\u5546\u54c1\uff0c\u5e94\u7f34\u7684ICMS\u4e3aR$27\uff0c\u6700\u7ec8\u9700\u8981\u652f\u4ed8\u7684ICMS\u4e3a27-18=R$9\u3002<\/p>\n\n\n\n

\u4e09\u3001ICMS\u7684\u5b9e\u9645\u5e94\u7528<\/h2>\n\n\n\n

\uff08\u4e00\uff09\u8de8\u5883\u7535\u5546\u7684\u5f71\u54cd<\/h3>\n\n\n\n

\u5bf9\u4e8e\u8de8\u5883\u7535\u5546\uff0cICMS\u7684\u5f81\u6536\u89c4\u5219\u5c24\u4e3a\u91cd\u8981\u30022023\u5e748\u67081\u65e5\uff0c\u5df4\u897f\u7a0e\u52a1\u5408\u89c4\u8ba1\u5212\u6b63\u5f0f\u5f00\u59cb\u5b9e\u65bd\uff0c\u89c4\u5b9a50\u7f8e\u5143\u4ee5\u4e0b\u7684\u8de8\u5883\u5305\u88f9\u514d\u5173\u7a0e\uff0c\u4f46\u9700\u7f34\u7eb317%\u7684ICMS\u7a0e\u3002\u8fd9\u4e00\u653f\u7b56\u5bf9\u8de8\u5883\u7535\u5546\u5e73\u53f0\u5982\u4e9a\u9a6c\u900a\u3001\u901f\u5356\u901a\u7b49\u4ea7\u751f\u4e86\u91cd\u5927\u5f71\u54cd\uff0c\u8fd9\u4e9b\u5e73\u53f0\u7eb7\u7eb7\u8868\u793a\u5c06\u534f\u52a9\u63a8\u8fdb\u5e76\u79ef\u6781\u914d\u5408\u8be5\u8ba1\u5212\u3002<\/p>\n\n\n\n

\uff08\u4e8c\uff09\u8fdb\u53e3\u4ea7\u54c1\u7684ICMS\u8ba1\u7b97<\/h3>\n\n\n\n

\u8fdb\u53e3\u4ea7\u54c1\u7684ICMS\u8ba1\u7b97\u8f83\u4e3a\u590d\u6742\u3002\u4ee5Rio Grande do Sul\u5dde\u4e3a\u4f8b\uff0cICMS\u7a0e\u7387\u4e3a18%\uff0c\u8fdb\u53e3\u4ea7\u54c1\u7684ICMS\u7a0e\u57fa\u4e3aCIF\u3001II\uff08\u5173\u7a0e\uff09\u3001IPI\u3001PIS\u3001COFINS\u7b49\u91d1\u989d\u7684\u603b\u548c\u518d\u52a0\u4e0a\u4e00\u4e9b\u6e05\u5173\u8d39\u7528\u3002\u5177\u4f53\u8ba1\u7b97\u5982\u4e0b\uff1a<\/p>\n\n\n\n