{"id":7897,"date":"2015-01-22T10:07:59","date_gmt":"2015-01-22T13:07:59","guid":{"rendered":"http:\/\/www.campal.com.br\/site\/app\/webroot\/blog\/?p=2124"},"modified":"2015-01-22T10:07:59","modified_gmt":"2015-01-22T13:07:59","slug":"mudancas-no-simples-nacional-reforcam-necessidade-de-planejamento-tributario","status":"publish","type":"post","link":"https:\/\/www.campal.com.br\/site\/mudancas-no-simples-nacional-reforcam-necessidade-de-planejamento-tributario\/","title":{"rendered":"Mudan\u00e7as no Simples Nacional refor\u00e7am necessidade de planejamento tribut\u00e1rio"},"content":{"rendered":"<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright\" alt=\"\" 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\n\nllMFQLSN1HU2VuoSx8IPB9k6Cq7m2OSrqJ0D1VE\/iu5TxWJrz6Y0kgAEkkAAaSSdAAG+UQyaiqtkNlzOyU6lpWMk+uSXuHAXfZ5hYKwxLIdfQwLDCjXbybWRcCA8J6Zr3Mc7XGS5vBctLb+hzvSsXNR1r9m0XPdZApWyx3JF95Z8OVYv91SjiXyr\/p5oZkq5yB2ZH7og89F+cL1N5NT\/ABW+KeZuysnbmOZ\/98JvJh+GFFL2HN418Vvh+SAURp0NtzWH\/Dp\/Mx\/lCsM3IdnR\/Ls8EMVqKP6PJLBa20yyRgf0tcdr\/wBCw86hem05rE48iod37T4WJQNU2M6PBSl51yyOPM3tB0h3pU0aWQ6jCI8mDK4qU3ZD74S+bh\/Byxl3lHGviN8PyV1RmlNrzR7ip\/NNVhu5Ds6L5dngULZS7sj+7D4r1jLuNZje5n1\/BUVCc+WzYz7sPmX\/AJmLOP3ja4P8dfBTVlOdQEAQBAZHsm98f8On+NVKGQ0GN\/0+pWVGaEIAgCA9qL+JH5bPzBE3kkPxG+KGu5\/d76jyB+dqsruO1m+G7wXyMcVY4cIeCyAWQ9FkBYtj4f8AOi8Unw3LOP3jY4V8yn18i67I2Qn1dMHQtxTQO2xjRrkFi2SIcpabj+prVM5LodJUwJNErF7fMyaGUPAc06D\/APrEbx5FWVLHGyRujcrXb0PsIYItiepM8q2NuETYgNWJrXEf3HSedZZal5mJ1DEtlfci8pZTmqXY55C8gWF7AAcAA0BeKqrvK01RJMt3rc5F4RGobHeb7oGGeVtnyCzQdbWa9PAXGxtwAKZjbbTpcKpFiasj02r5FyUhtwgCA+XMBtcA2NxfeNrXHAdJ9KA+kAQBAcWVckwVTMFRE2RoNxiGlp4zXa2nlBBQ8VEcll3FcfscUd+1dO0cAkxdLwT0rHIbwKbsPpnLdWeZLZHzVpKQ4oorv47yXuHk4tDeYBeoiITRUsMXuNRCaXpOEAQBAEBW8\/MiTVtOyOnwY2zNf27i1tg17TpaCb9sN5eOS6WIKmHPRLHe1\/Uo\/Y\/yjxaX20n6SizZp9SLz9DpyXmJXsmie8Uwa2RjnESvJs1wJsDGLnRwhepHtM48HVj0dl7l4GpqU3hnWd2Z1ZU1ck0AgLHtjAxyPY67W4ToDCOlYPblGtrsP0lyOyrWSxEdj\/KPFpfbSfpLDNlLUi8\/Q07IdI6GnhjfbEyNjXYbkXAANidY5gpUSyWN1DHm40ZfchSM7syaqerkmpRDgkbGXB8jmO2xoLCbNY4EFrY9N94rB7LlOuoNJcjr2sRHY\/yjxaX20n6SxzZQ1IvP0\/ZqOSKLaIY4teBjWk8JA0nnNypUSxvIY0jjRidhR88cz6ypq3zQbQWOZGO3kexwLQQdAYRbSN9YvZlFGuoNJcjsq1kIXsf5R4tL7aT9JYZspakXn6GnZAo3QU0MUlsTI2tdhJLbgabEgEjlsFKiWSxuoI83GjL7iqZ95q1VZUMlp9pLRCGHbHuYbh7naMLHXFnLFzblWuotJRqXta5Xex\/lHi0vtpP0lhmzX6kXn6FgzIzUq6SoMlRtIbtbmja5HPNyW7zmNsNB31k1lluWqPDlp5MvKvsL4pDahAEAQFAz4zRq6ur26n2ks+jxRnbJHMdiZJM46GscCLSjf3isHtua+uodJydtrEF2P8o8Wl9tJ+ksM2UNSLz9B2P8o8Wl9tJ+kmbGpF5+g7H+UeLS+2k\/STNjUi8\/Qdj\/ACjxaX20n6SZsakXn6HrR5g5QbIwuFMGh7SSJZCQA4E2G1i5tvXC9zZkzBla5Fy93caFnVk+SppJoYsON7bNxEhtw4HSQCQNHAVKbt7cpqt4mcdj\/KPFpfbSfpKHNmi1IvP0HY\/yjxaX20n6SZsakXn6Dsf5R4tL7aT9JM2NSLz9B2P8o8Wl9tJ+kmbGpF5+g7H+UeLS+2k\/STNjUi8\/Qmc0Mz6ymqmSz7QGND\/qSPe4ktLQLFgG\/wAKyayy3LFJhiwSo\/Kv9DQ1Ibcpmcux\/FUvdNTyfR5nG77NxRSHjPjuLO\/qaRffusVailWopIp\/fTbx7SpVGYmUY72iilG8Y5LE+NsgbbxXKwzZqZMFW\/8AB\/3OUZp5R\/kpPaU\/6ixzakOpp+KdTrpcxq+TXEyLh2yRv\/1Yrr1IlM24LKvvORPuXDN7MSKncJJ3bdINIFrRtPCG63HlJ5gs2sRDZU2GQw\/y3r3+hb1mbEIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAjM4MpOpo2ua0OLpoY9OoCR4aTo4AVWrJlggfI3eiXMmNynIh4brv4relcj7T1HInUvaG3iN138VvT809p6nkTqNDbxG67+K3p+ae09TyJ1Ght4jdd\/Fb0\/NPaep5E6jQ28Ruu\/it6fmntPU8idRobeI3XfxW9PzT2nqeROo0NvEbrv4ren5p7T1PInUaG3iN138VvT809p6nkTqNDbxG67+K3p+ae09TyJ1Ght4jdd\/Fb0\/NPaep5E6jQ28Ruu\/it6fmntPU8idRobeI3XfxW9PzT2nqeROo0NvEbrv4ren5p7T1PInUaG3iN138VvT809p6nkTqNDbxG67+K3p+ae09TyJ1Ght4jdd\/Fb0\/NPaep5E6jQ28Ruu\/it6fmntPU8idRobeI3XfxW9PzT2nqeROo0NvEbrv4ren5p7T1PInUaG3iN138VvT809p6nkTqNDbxG67+K3p+ae09TyJ1Ght4jdd\/Fb0\/NPaep5E6jQ28Ruu\/it6fmntPU8idRobeI3XfxW9PzT2nqeROo0NvEbrv4ren5p7T1PInUaG3iN138VvT809p6nkTqNDbxG67+K3p+ae09TyJ1Ght4jdd\/Fb0\/NPaep5E6jQ28Ruu\/it6fmntPU8idRobeI3XfxW9PzT2nqeROo0NvEbrv4ren5p7T1PInUaG3iN138VvT809p6nkTqNDbxG67+K3p+ae09TyJ1Ght4ktTvxNaTvgFddSTLNAyR29URSk9uS5UM5ypn\/UxVEsbWRYI5XsFw7EQxxbpN9Ztwb63tNQsliylXaaGsxGWCZWIiW2E3nRnc6Glp6ilDHbdKGdvc4f3UryLAjtgY7a+FVYqa8+beXZqu1NnozuzIy1LWwPkmDA5spYMIIFgxjt8nTdxXtZA2F+S3gMPqX1EaufxKzl7P6eOoljgbEWRvLAXBxJLdDzoI+1iHMrNLQMkjR71XaUqzEpIpVYxE2FyzYyr9LpmSmwcbh4GoOabG3Bw86o1EWakVpsqSfPRI9d5V86M\/9qeY6UMdhJDpHXLbg2IaBa9uFXKagR7cuRbIa+sxNY35uNLqRWSNkqUuG2iOSO9nGPQ4cNiCQbcCmdh8b23iUhZikzHokzdhM5454zUs0bKcRuY+FsuJwcb4nOAtYjRZt+dVaOlbMrkf2FzEK10DWujst7kzS5xtZQsqqkgFw1NH1nXIDWAnWbcPCVE6n\/3liYTx1VqdJpOBR6\/ZLqA7tdpiaT2rXaSeS5IufEAtglBC1P5u2mq1pUvVc23Z9yz5oZ6fS37TOxrJCCWlt8L7aSLHUbademx1KtVUWabltW6FyixHPOzb0spBVmyHVMnlYI4sEc80YFnYi2KV0f1r6yGX1aLqWnoGSRI5V2qQ1eJSwzqxESyWJ\/OrO10FPTzUoY4TPtd4JsBG5xFgR21229KqwU2VNm3lypq8inz0fcSOZmWJKynMkoaHbY5vaggWAad8nhXlXC2GTJaZUFQ6eLLdvuVTLeyBPHPKyBsRjY8sBcHEkt7VxuCPtA8wCt01AySNHPVdpQrMTkimVjESyF2zbyn9Lpo5TbE4WcBqDgbOsN4XHSqFRFmpFYbSlmz0SP4lKyBn3U1FRFG5kQbI8A2a64B4CXa+WyurRx6PnNt7XNemISrVZmyWvY0haw3AQBAV7Pb+DF96pfjNVDFPk5PBSSH30OVfMjbhAEAQBAEAQBAEAQBAEAQBAEAQBAEAQBAEAQBAEAQBAEAQBAEAQBAEBZKH+GzyR+C+nYZ8nF\/6p5Gom+IviYhl5pNXUhrS5xqZgANZJldYDlJXW0TsmmvwucpiLcusyeNjk+nukgZGDeMTCYA6wdqkjItvX2wXH9KkRjZHtmaQLK6KN9O\/\/F\/Zf8yMoCmybUzH7EjyBwu2qINbzuIHOtdiDVdOiJ2onmbXCnoync5exV8kKFHSh8Uz3SgPjax7QT20rtsbjAH2iWY9W+Qr82VG1jWJeypu4Gtp8iV0jpXWui7+Klw2PsrGOOqiB0iJ80flNaQ7\/wAegqricd7SfQu4NNtdGvj6kNscxtNZAHabNcRfTpERIP8A2rFWtqbZ3FSg21n8u8v2X8h5MfUtkqy1sr2gAGR0YeGE2Lg0jEe3tc69A3lpollsubv32OhnSC6Z23dcp+yVGxtVC2MAMFIwNA1ACSQADksthhl8p9+41OM2yY7btv4OXOaoIpMmx\/ZMVS8+Ux8TR0SO9KzgtpbzGpvoDPp+S67HtHE+gwuY1wkdIJAQCHabWcDrGGyqYiqrMt+4vYUiJTpbipnebce1VkLGE2ZVBjTrOBs2AXO\/2o1rYpto9vKal2yv\/jzHLlNrjU1IY0ucaurDWjW4\/SpbNHKToSldk0yO4XPK9mXWK3jbyPP6e6SBkYN4xJtreQmNzDbx3Gjk8alyGyPbM3gQulfHG6nfxNCzSyj9FyVNNvtfJh5XkMawc7i0LWV7MuoRqdtjcYY9GUquXsVTP46QOhlftgD49qLGl1jJeQCSw+0QzEfHZbCfKZkNYmy6fY1VNkSLI6R1lVF38S+7FWUP4sBPBK3oa\/8A8dKp4nFuf9C\/g03vRL4+pUMzO66bzjVZX5P6FZv\/AHD\/AOjcVoTpggCAr+ezXGBhax78NRTuIYxz3YWygkhrASbDgCqV8TpaZ7Gb1QzjcjXIqkLuoPAVfulV1Fw+oK7k6p6mw0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqNJj4jdQeAq\/dKrqJqCu5Oqeo0mPiN1B4Cr90quomoK7k6p6jSY+I3UHgKv3Sq6iagruTqnqe6THxLnQH92zQR2rdBBBGjUQdIPIu5oYnRUzGP3oiIprpFRXqqGRzUE26TrU89jWlwdtUmCxmvix2w2tpvey6CCojbTKxV27TQVVLK+rR7W7Nm06M\/M2H09SZaeF74aguc5sbHPMUut92sBIa\/617fWxcIUdDVNjux67CXE6J0tnxpt7TkkbUNoGwimqP3tU+R1oZScMccYaHANu27zcX17WVK6eJ1Sj77ETqV2U07aRY0btVen+Id+R9j+apibK6faMV\/3b4HFwAJAJu9pF9diF5PiKo+0dlQyp8Ja5l5bovBLEZm5BU01XHjppyWymJ5EMuBwLjE5wNrYCCSDe1raVnJVRzQK1y2X8kcdFNBUo5iXai7+488o5Aq8mTWZHK6NjrwTRtc\/tR9VsmEEte0dqcWh1r75Axp6yN0ebl\/xCSsoJWy52Dx+p101DW5VnaZRJoAaZXxljWtBJ0aAHHSdA06dOhSJUU0DVzZBotXUvTO7u\/0O3ZDyW9lRC2GCZ8bKVkYLI5JAML36CWA6bW9KrUVQ1r3ukW1y3iVI97GMiS9r\/gk8o5sS1WS6ba2ltRCC9rH9oXh18UTsX1SQQRf7TW3tpULqjIqFkaWWUuXSJE\/YtupVMnZRr6TFHGypiJPbMMLzp1XbdpBPK06eFbB0tJN\/J5qmwVtPdse7usWjMDNSRsgqKhjmBt9rY4WcSRbE4HS0DToOm\/i016usY5mbjLdDQSNkzs2\/wDPeV+jyfPukf8Ajz23Rlfi2qQMw\/THvxY7YcOHTe9rLKKojSmyFXbZTCekmdWI9G7LptOjPjNiSmqTJTwyPhnLn2jY5+1S63tIYCQ198QPDjHAo6GqbGiseuwlxKhdKqSRpt7TxqRUCghgFNUdvPLK60MpNmBrWhwDbi7nE6eIpc9EtTnFXYidSFKedtHmkbtVeh3ZI2PpqiJkpn2guBO1vgcXDSQCbvaRcabEb6xnxFyPtHZUPafCWujRZbov0I7NNlVTVkRdTTgiTankQy4CCTG5wda2D7V72sAbqSWpimgsq7fyYQ0c0FVdqXbff3EXSU1VE5rmU9U17ToIgm0Eb4OFZxVEGZRjl7CKelqdIdJG3t2KWLIuVcpvqIWv+l4TLGHYoZWtw4hixOc2wFr76ikWjyFybXsTQpX5aZV7XS\/gaytQb8IAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAIAgCAID\/\/2Q==\" width=\"395\" height=\"104\" \/>Com o t\u00e9rmino do prazo para a op\u00e7\u00e3o pelo regime do Simples Nacional, em 31 de janeiro, encerra-se tamb\u00e9m o per\u00edodo para as micros e pequenas empresas brasileiras, que hoje s\u00e3o a maioria expressiva das organiza\u00e7\u00f5es do Pa\u00eds, planejarem o ano tribut\u00e1rio do seu neg\u00f3cio.<\/p>\n<div style=\"text-align: justify;\">Em 2015, o estudo dos n\u00fameros da empresa, a promo\u00e7\u00e3o de an\u00e1lises e proje\u00e7\u00f5es sempre recomendados antes da escolha pelo sistema simplificado de tributos, tornou-se ainda mais importante.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">Isso porque, com o in\u00edcio da vig\u00eancia da Lei Complementar 147\/2014, que contemplou um dos anseios do empreendedorismo nacional: a mudan\u00e7a do crit\u00e9rio de ades\u00e3o de atividade econ\u00f4mica para o de faturamento, as empresas podem tender a optar pelo Simples Nacional mesmo antes de saber se ele ser\u00e1 o melhor regime para o seu neg\u00f3cio neste ano-calend\u00e1rio.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">O presidente do SESCON-SP, S\u00e9rgio Approbato Machado J\u00fanior, adverte que muitas organiza\u00e7\u00f5es que t\u00eam apenas agora a op\u00e7\u00e3o pelo sistema simplificado ser\u00e3o tributadas pelo rec\u00e9m-criado Anexo 6, que traz al\u00edquotas mais pesadas, tornando o Simples Nacional invi\u00e1vel. \u201cAs empresas do setor de servi\u00e7os devem ter cuidado redobrado para n\u00e3o aumentar a sua carga tribut\u00e1ria\u201d, destaca o l\u00edder setorial, ao lembrar a necessidade de o governo rever estes percentuais.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">Em tempo, a confirma\u00e7\u00e3o da op\u00e7\u00e3o pelos demais regimes tribut\u00e1rios: do Lucro Real e do Lucro Presumido, se d\u00e1 no ato do primeiro pagamento do imposto.<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\">Fonte:\u00a0<a href=\"http:\/\/www.contadores.cnt.br\/portal\/noticia.php?id=23454&amp;Cat=1&amp;.html\" target=\"_blank\">Contabilidade na TV<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Com o t\u00e9rmino do prazo para a op\u00e7\u00e3o pelo regime do Simples Nacional, em 31 de janeiro, encerra-se tamb\u00e9m o per\u00edodo para [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":662,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"iawp_total_views":0,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-7897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-campal"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/posts\/7897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/comments?post=7897"}],"version-history":[{"count":0,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/posts\/7897\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/media?parent=7897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/categories?post=7897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.campal.com.br\/site\/wp-json\/wp\/v2\/tags?post=7897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}