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Pis e cofins - Guia Prático

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PIS/PASEP e COFINS Guia Prático - Imposto e Situação tributaria. Veja detalhes dos cálculos, situações e alíquota a serem utilizados

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  • cfop 5124
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  • O CFOP 5.401 está como CST 08 em todas as bases que encontrei. Esta operação não deveria estar como 01?
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Pis e cofins - Guia Prático

  1. 1. GUIA PRÁTICO – Alíquotas e CST FONTE: www.receita.fazenda.gov.br
  2. 2. ALÍQUOTAS  POR REGIME TRIBUTARIO: -Lucro Real PIS : 1,65% COFINS: 7,60% -Lucro Presumido PIS: 0,65% COFINS: 3,00% -Simples Nacional Separado por Cómercio,Indústria e Serviços
  3. 3. ALÍQUOTAS  Simples Nacional - Comércio
  4. 4. ALÍQUOTAS  Simples Nacional - Indústria
  5. 5. ALÍQUOTAS  Simples Nacional – Serviços e Locação de Bens Móveis
  6. 6. ALÍQUOTAS  Simples Nacional – Serviços
  7. 7. ALÍQUOTAS  Por modalidade da pessoa jurídica -Modalidade cumulativa: PIS 0,65% COFINS: 3,00%. A base de cálculo é o total das receitas da pessoa jurídica, sem deduções em relação a custos, despesas e encargos -Modalidade não cumulativa: PIS 1,65% COFINS: 7,60%. Permite o desconto de créditos apurados com base em custos, despesas e encargos da pessoa jurídica
  8. 8. SITUAÇÃO TRIBUTÁRIA (CST)  Tabela de códigos: SAIDAS
  9. 9. SITUAÇÃO TRIBUTÁRIA (CST)  ENTRADAS
  10. 10. CFOP VS CST (ENTRADAS)  Relação de CFOP com o CST correpondente para uso: CST 50: 1001,2101,2101,1102,2102,3102,1111,2111, 1113,2113,1116,2116,1117,2117,1118,2118, 1120,2120,1121,2121,1122,2122,1124,2124, 1125,2125,1126,2126,3126,1128,2128,3128 CST 98: 1151,2150,1152,2152,1153,2153,1154,2154
  11. 11. CFOP VS CST (ENTRADAS) - CST 50: 1201,2201,3201,1202,2202.3202, 1203,2203,1204,2204. - CST 98: 1205,2005,3205,1206,2206,3206 1207,2207,3207,1208,2208,1209,2209, 3211. -CST 50: 1251,2251 e 3251.
  12. 12. CFOP VS CST (ENTRADAS) -CST 98: 1252,2252,1253,2253,1254,2254, 1255,2255,1256,2256,1257,2257,1300,2300, 3300,1301,2301,3301,1302,2302,1303,2303, 1304,2304,1305,2305,1306,2306,1350,2350, 3350,1351,2351,3351,1352,2352,3352,1353, 2353,3353,1354,2354,3354,1355,2355,3355, 1356,2356,3356,1360.
  13. 13. CFOP VS CST (ENTRADAS) -CST 50: 1401,2401,1403,2403. -CST 98: 1406,2406. -CST 50 a 56: 1407 e 2407 (Direito a credito) -CST 98: 1407 e 2407(Sem direito a credito) -CST 98: 1408,2048,1409 e 2409. -CST 50: 1410,2410,1411,2411
  14. 14. CFOP VS CST (ENTRADAS) -CST 98: 1414,2414,1415,2415,1451,1452, 1501,2501,1503,2503,3503,1504,2504,1505, 2505,1506,2506,1552,2552,1554,2554,1555, 2555. -CST 70: 1551,2551,3551,1553,2553,3553. -CST 50 a 56: 1556,2556,3556,1557 e 2557. (Com direito a crédito) -CST 98: 1556,2556,3556,1557 e 2557. (Sem direito a crédito)
  15. 15. CFOP VS CST (ENTRADAS) -CST 98: 1600,2600,1601,1602,1603,2603, 1604,1605. -CST 50: 1650,2650,3650,1651,2651.3651, 1652,2652,1653,2653,3653. -CST 98: 1658,2658,1659 e 2659,1663,2663, 1664,2664,1900,2900,3900,1901,2901,1902, 2902,1903,2903,1904,2904,1905,2905,1906, 2906, 1907,2907,1908,2908,1909,2909.
  16. 16. CFOP VS CST (ENTRADAS) -CST 50: 1660,2660,1661,2661,1662,2662, 1910,2910. -CST 98: 1911,2911,1912,2912,1913,2913, 1914,2914,1915,2915,1916,2916,1917,2917, 1918,2918,1919,2919,1920,2920,1921,2921. -CST 50 a 56: 1922,2922 (Direito a credito)
  17. 17. CFOP VS CST (ENTRADAS) -CST 98: 1923,2923,1924,2924,1925,2925,1926,3930, 1931,2931,1932,2932. -CST 50 a 56: 1933 ,2933,1949,2949,3949. -CST 99 (USADO PARA SIMPLES NACIONAL)
  18. 18. CFOP VS CST (SAÍDAS) -CST 01: 5101,6101,7101,5102,6102,7102, 5103,6103,5104,6104,5105,6105,7105,5106, 6106,7106,6107,6108,5109,6109,5110,6110, 5111,6111,5112,6112,5113,6113,5114,6114, 5115,6115,5116,6116,5117,6117,5118,6118, 5119,6119 ,5120,6120,5122,6122,5123,6123, 5124,6124,5125,6125.
  19. 19. CFOP VS CST (SAÍDAS) -CST 08: 7127,5151,6151,5152,6152,5153, 6153,5155,6155,5156,6156,5201,6201,7201. -CST 01: 5202,6202,7202,5205,6205,7205, 5206,6206,7206,5207,6207,7207,5208,6208. -CST 08: 5209,6209,5210,6210,7210,7211, 5251,6251,7251,5252,6252,5253,6253,5254, 6254,5255,6255,5256,6256,5257,6257,5258, 6258,5301,6301,7301,5302,6302,5303,6303, 5304,6304,5305,6305,5306,6306,5307,6307, 5351,6351,5352,6352,5353,6353,5354,6354
  20. 20. CFOP VS CST (SAÍDAS) -CST 08: 5355,6353,5354,6354,5355,6355, 5356,6356,5357,6357,7358,5359,6359,5359, 6359,5360,6360,5400,6400,5401,6401,5402, 6402. -CST 01: 5403,6403,6404,5405,5408,6408. -CST 08: 5409,6409,5410,6410. -CST 01: 5411,6411. -CST 08: 5412,6412,5413,6413.
  21. 21. CFOP VS CST (SAÍDAS) - CST 08: 5414,6414,5415,6415,5451,5501, 6501,5502,6502,5503,6503,5504,6504,5505, 6505,7501, 5551,6551,7551,552,6552,5553, 6553,7553,5554,6554,5555,6555,5556,6556, 7556,5557,6557,5601,5602,5603,6603,5605, 5606,5651,6651,7651,5652,6652,5653,6653, 5654,6654,7654,5655,6655,5656,6656,5657, 6657,5658,6658,5659,6659,5660,6660,5661, 6661,5662,6662,5663,6663,5664,6664,5665, 6665,5666,6666,5667,7667,5901,6901,5902, 6902,5903,6903,5904,6904,5905,6905,5906, 6906,5907,6907,5908,6908,5909,6909.
  22. 22. CFOP VS CST (SAÍDAS) - CST 08: 5910,6910,5911,6911, 5912,6912, 5913,6913,5914,6914,5915,6915,5916,6916, 5917,6917,5918,6918,5919,6919,5920,6920, 5921,6921,5922,6922,5923,6923,5924,6924, 5925,6925,5926,5927,5928,5929,6929,7930, 5931,6931,5932,6932,5933,6933. -CST 49: 5949,6949 e 7949. (SIMPLES NACIONAL) -CST 01: 5949,649 e 7949.
  23. 23. ALÍQUOTAS DIFERENCIADAS -CST 02 e 04. (CONSIDERAR CODIGO 04 QUANDO SE TRATAR DE REVENDEDORES E DISTRIBUIDORES DESTES PRODUTOS  USAR O CODIGO 02 QUANDO FOR EMPRESAS FABRICANTES MONOFASICOS)
  24. 24. ALÍQUOTAS DIFERENCIADAS -CST 02 e 04:
  25. 25. ALÍQUOTAS DIFERENCIADAS -CST 03 e 04 (CONSIDERAR CODIGO 04 QUANDO SE TRATAR DE REVENDEDORES E DISTRIBUIDORES DESTES PRODUTOS. USAR O CODIGO 03 QUANDO FOR EMPRESAS FABRICANTES MONOFASICOS)
  26. 26. ALÍQUOTAS DIFERENCIADAS -CST 03 e 04.
  27. 27. ALÍQUOTAS DIFERENCIADAS -CST 03 e 04
  28. 28. ALÍQUOTAS DIFERENCIADAS -CST 03 e 04
  29. 29. ALÍQUOTAS DIFERENCIADAS -CST 05:
  30. 30. ALÍQUOTAS DIFERENCIADAS -CST 06:
  31. 31. ALÍQUOTAS DIFERENCIADAS -CST 06
  32. 32. ALÍQUOTAS DIFERENCIADAS -CST 06
  33. 33. ALÍQUOTAS DIFERENCIADAS -CST 06
  34. 34. ALÍQUOTAS DIFERENCIADAS -CST 07
  35. 35. ALÍQUOTAS DIFERENCIADAS -CST 08
  36. 36. ALÍQUOTAS DIFERENCIADAS -CST 09
  37. 37. ALÍQUOTAS DIFERENCIADAS -CST 09
  38. 38. ALÍQUOTAS DIFERENCIADAS -CST 09
  39. 39. ALÍQUOTAS DIFERENCIADAS -CST 09
  40. 40. ALÍQUOTAS DIFERENCIADAS -CST 02 (OUTROS PRODUTOS)
  41. 41. ALÍQUOTAS DIFERENCIADAS -CST 02
  42. 42. OBSERVAÇÕES SOBRE OS CST CST 02:  ser verificar a aliquota vigente pela legislação antes  de aplicar os codigos, tanto pro SPED PIS/COFINS  quanto pra emissão da nfe, pois há produtos isentos  tributados,com suspensão, com aliquotas diferenciad  com sub trib e com incidencia monofasica de PIS e COFINS
  43. 43. OBSERVAÇÕES SOBRE OS CST -CST 09:  NO CASO DE MERCADORIAS COM DIREITO  A CREDITOS PRESUMIDOS QUE NO CASO  SE REFERE A AGROINDUSTRIA, VERIFICAR PRA  USAR OS CODIGOS CST 60 A 67 DEPENDENDO DO PRODUTO E DA FUTURA  VENDA.
  44. 44. SOBRE OS CST 50 a 56 -Para os CST 50 a 56 aplicar a regra:

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