One was only pleased for the gained gross revenue, that is, on the forma bill of sale emission and results of financial operations, alienation of asset, amongst others. If the company took a trick, it would pay tax on this occurrence. In the same way, when parceling out a product with proper box, it the sum would collect of a time the relative tax burden all, as if the payment was at sight. Simple with National the taxable income will be the average of prescriptions gained in last the 12 months, has 23 bands, with 20 different aliquot ones. The 3 first bands had been condensed (0 120 a thousand), on the basis of the aliquot minor.
The companies will be able on the basis of to opt to the taxation the received prescription, this want to say that only month will be taxed in that one what effectively it entered in the box of empresa.5. ANALYSIS OF APPLIED RESEARCH the COMPANIES OF the CARACARA CITY the practical part of this work consisted of a research of field in the companies of the city of Caracara, in order to provide a better vision of the impacts caused for the Simple adoption or not of the National one, beyond the practical perspective, a vision more technique of the influences of the General Law on the companies and its functioning. The research was made next to ten companies, in order to survey the importance of the regimen of Simple taxation National, the changes that it in general caused and the influence of this new boarding tax for the contributors, with the use of a questionnaire. The first one, the second and third question searched to know as the company was fit, which segment it followed and how many employee they worked respectively in the company, 08 (eight) companies had answered that they were fit as Micron Company? ME, 01 (one) Small business company and 01 (one) answered others.