Empresas fabricantes de alguns dos produtos classificados na Tabela TIPI terão a contribuição previdenciária calculada sobre a receita bruta
Autor: Result Assessoria Empresarial | Publicado: 2011-08-10T09:43:00-07:00

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      A   partir de 1º.12.2011 até 31.12. 2012,   a contribuição previdenciária de 20% calculada sobre o   total da folha de pagamento de empregados, trabalhadores avulsos e   contribuintes individuais das empresas fabricantes dos produtos classificados   nos códigos adiante mencionados na Tabela de Incidência do Imposto sobre   Produtos Industrializados (TIPI), aprovada pelo Decreto nº 6.006/2006, será   substituída pela aplicação da alíquota de 1,5% sobre o valor da receita   bruta, excluídas as vendas canceladas e os descontos incondicionais   concedidos:a)   nos códigos 3926.20.00, 40.15, 42.03, 43.03, 4818.50.00 e 6812.91.00;b)   nos códigos 4202.11.00, 4202.21.00, 4202.31.00, 4202.91.00, 4205.00.00,   6309.00, 64.01 a   64.06; e
c)   nos códigos 94.01 a   94.03.
(Medida   Provisória nº 540/2011 -   DOU 1 de 03.08.2011)Fonte: Editorial IOB