Aspectos contábeis do ICMS Substituição tributária nas indústrias de cachaça na cidade de Guarabira na Paraíba

Abstract

The present work shows the application of ICMS (tax on operations related to the circulation of goods and on services of interstate, intermunicipal and communication services) in the Sugarcane liquor industry in Guarabirana Paraíba. It has been shown through examples how these companies work with the tax substitution in the sale of their products to final consumers and for those who purchase Sugarcane liquor to resell. In the city of Guarabira / PB is installed 2 industries of Sugarcane liquor. It was also used questionnaires, to collect information from the managers, if the ICMS Tax Replacement Taxation brought benefits to the. And although they feel that it overloaded the Sugarcane liquor industries, due to the responsibility of becoming substituting taxpayers of the ICMS obligations, it was verified that it diminished the evasion in the sector, by facilitating the oversight