A importancia planejamento tributario

$ FRQWULEXLomR GR SODQHMDPHQWR WULEXWiULR QR FRQWH[WR GDV PLFURHPSUHVDV H HPSUHVDV GH SHTXHQR SRUWH
(OLVkQJHOD $UDXMR GRV 6DQWRV 8)%$)&& HOLB]DQQ\#KRWPDLOFRP  3URIHVVRU 2ULHQWDGRU -RmR 9LFHQWH &RVWD 1HWR 8)%$)&& MYLFHQWH#XIEDEU 

5HVXPR 2 SUHVHQWH WUDEDOKR WHP FRPR REMHWLYR GHVHQYROYHU XP HVWXGR VREUH D FRQWULEXLomR GR SODQHMDPHQWR WULEXWiULR SDUD D PDQXWHQomR GDV DWLYLGDGHV GDV PLFURHPSUHVDV H HPSUHVDV GH SHTXHQR SRUWH $ LPSRUWkQFLD GR SODQHMDPHQWR WULEXWiULR QmR HVWi QHFHVVDULDPHQWH QD LGHQWLILFDomR GH HUURV QR UHFROKLPHQWR GH WULEXWRV H VLP QD DPSOLDomR GD YLVmR IDFH DR VLVWHPD FRQWiELO JHUHQFLDO SHUPLWLQGR Do}HV PDLV IXQGDPHQWDGDV H SRVVLELOLWDQGR D DPSOLDomR GRV UHVXOWDGRV (VWH WLSR GH HVWXGR FDUDFWHUL]DVH FRPR GHVFULWLYR XPD YH] TXH HOH EXVFRX YHULILFDU H GHVFUHYHU R HVWDEHOHFLPHQWR GD UHODomR HQWUH D LPSODQWDomR GR SODQHMDPHQWR WULEXWiULR H D UHGXomR GD FDUJD WULEXWiULD GDV HPSUHVDV DQDOLVDQGR HVWH IHQ{PHQR VHP D LQWHUIHUrQFLD RX PDQLSXODomR GD SHVTXLVDGRUD 3DUD R FXPSULPHQWR GR REMHWLYR GHVWH WUDEDOKR IRL UHDOL]DGD D SHVTXLVD H[SORUDWyULD DWUDYpV GH FRQVXOWD D PDWHULDLV Mi HODERUDGRV HP UHODomR DR WHPD SURSRVWR GHVGH SXEOLFDo}HV DYXOVDV OLYURV UHYLVWDV DUWLJRV H VLWHV HVSHFtILFRV DOpP GH HQWUHYLVWDV LQIRUPDLV MXQWR D SURILVVLRQDLV GR UDPR $VVLP YHULILFRXVH TXH R SODQHMDPHQWR WULEXWiULR DSUHVHQWDVH FRPR XPD IRUPD OtFLWD SDUD UHGX]LU D FDUJD WULEXWiULD GDV HPSUHVDV H FRQWULEXLU SDUD D PD[LPL]DomR GRV OXFURV H FRQVHTXHQWH PDQXWHQomR GRV QHJyFLRV GHYHQGR R PHVPR VHU UHDOL]DGR SRU SURILVVLRQDLV FRPSHWHQWHV SDUD DWLQJLU D ILQDOLGDGH D TXH VH DSOLFD FRP HILFLrQFLD H HILFiFLD
3DODYUDVFKDYH 3ODQHMDPHQWR WULEXWiULR &DUJD WULEXWiULD (PSUHVDV

, ,1752'8d­2 1D FRQGXomR GRV QHJyFLRV R HPSUHViULR GHYH HVWDU VHPSUH DWHQWR jV FRQVWDQWHV PXGDQoDV GR PHUFDGR H SULQFLSDOPHQWH GD OHJLVODomR SDUD DGHTXDUVH H PDQWHUVH VXVWHQWiYHO H FRPSHWLWLYR 3DUD VH LPSODQWDU XPD HPSUHVD p QHFHVViULR XP SODQHMDPHQWR SUpYLR RQGH GHQWUH