{"id":1188,"date":"2026-01-23T09:16:50","date_gmt":"2026-01-23T12:16:50","guid":{"rendered":"http:\/\/olvleo"},"modified":"2026-01-23T09:16:50","modified_gmt":"2026-01-23T12:16:50","slug":"legislacao-tributaria-2","status":"publish","type":"post","link":"https:\/\/ssadv.com.br\/?p=1188","title":{"rendered":"Legisla\u00e7\u00e3o tribut\u00e1ria"},"content":{"rendered":"

\"\"<\/p>\n

Legisla\u00e7\u00e3o tribut\u00e1ria<\/h1>\n

Curitiba: IESDE, 2009.<\/p>\n

SUM\u00c1RIO:<\/strong><\/p>\n

NO\u00c7\u00d5ES INTRODUT\u00d3RIAS DE DIREITO TRIBUT\u00c1RIO<\/strong><\/p>\n

1<\/strong>\u00a0Conceito de tributo<\/p>\n

2<\/strong>\u00a0Esp\u00e9cies tribut\u00e1rias<\/p>\n

3<\/strong>\u00a0Compet\u00eancia tribut\u00e1ria<\/p>\n

4<\/strong>\u00a0Princ\u00edpios constitucionais tribut\u00e1rios<\/p>\n

OBRIGA\u00c7\u00c3O E CR\u00c9DITO TRIBUT\u00c1RIO<\/strong><\/p>\n

1<\/strong>\u00a0Obriga\u00e7\u00e3o principal e acess\u00f3ria<\/p>\n

2<\/strong>\u00a0Fato gerador<\/p>\n

3<\/strong>\u00a0Sujeito ativo<\/p>\n

4<\/strong>\u00a0Sujeito passivo<\/p>\n

5<\/strong>\u00a0Efic\u00e1cia de conven\u00e7\u00f5es particulares<\/p>\n

6<\/strong>\u00a0Responsabilidade tribut\u00e1ria<\/p>\n

7<\/strong>\u00a0Cr\u00e9dito tribut\u00e1rio e lan\u00e7amento<\/p>\n

8<\/strong>\u00a0Suspens\u00e3o, extin\u00e7\u00e3o e exclus\u00e3o<\/p>\n

IMPOSTOS INCIDENTES SOBRE A ATIVIDADE EMPRESARIAL<\/strong><\/p>\n

1<\/strong>\u00a0ISS \u2013 Imposto sobre servi\u00e7os de qualquer natureza<\/p>\n

2<\/strong>\u00a0ICMS \u2013 Imposto sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e sobre presta\u00e7\u00f5es de servi\u00e7os de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o<\/p>\n

3<\/strong>\u00a0IPI \u2013 Imposto sobre produtos industrializados<\/p>\n

4<\/strong>\u00a0IRPJ \u2013 Imposto sobre a renda da pessoa jur\u00eddica<\/p>\n

CONTRIBUI\u00c7\u00d5ES ESPECIAIS<\/strong><\/p>\n

1<\/strong>\u00a0COFINS – Contribui\u00e7\u00e3o para o financiamento da seguridade social<\/p>\n

2<\/strong>\u00a0Contribui\u00e7\u00e3o ao PIS\/Pasep<\/p>\n

3<\/strong>\u00a0Contribui\u00e7\u00e3o social sobre a folha de sal\u00e1rios e demais rendimentos do trabalho<\/p>\n

4<\/strong>\u00a0Contribui\u00e7\u00e3o social sobre o lucro l\u00edquido<\/p>\n

TRIBUTA\u00c7\u00c3O DA MICROEMPRESA E EMPRESA DE PEQUENO PORTE (SIMPLES NACIONAL)<\/strong><\/p>\n

1<\/strong>\u00a0Legisla\u00e7\u00e3o aplic\u00e1vel<\/p>\n

2<\/strong>\u00a0Defini\u00e7\u00f5es legais<\/p>\n

3<\/strong>\u00a0Veda\u00e7\u00f5es ao ingresso no Simples Nacional<\/p>\n

4<\/strong>\u00a0Tributos unificados no Super Simples<\/p>\n

5<\/strong>\u00a0Forma de c\u00e1lculo<\/p>\n

REFER\u00caNCIAS<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Legisla\u00e7\u00e3o tribut\u00e1ria Curitiba: IESDE, 2009. SUM\u00c1RIO: NO\u00c7\u00d5ES INTRODUT\u00d3RIAS DE DIREITO TRIBUT\u00c1RIO 1\u00a0Conceito de tributo 2\u00a0Esp\u00e9cies tribut\u00e1rias 3\u00a0Compet\u00eancia tribut\u00e1ria 4\u00a0Princ\u00edpios constitucionais tribut\u00e1rios OBRIGA\u00c7\u00c3O E CR\u00c9DITO TRIBUT\u00c1RIO 1\u00a0Obriga\u00e7\u00e3o principal e acess\u00f3ria 2\u00a0Fato gerador 3\u00a0Sujeito ativo 4\u00a0Sujeito passivo 5\u00a0Efic\u00e1cia de conven\u00e7\u00f5es particulares 6\u00a0Responsabilidade tribut\u00e1ria 7\u00a0Cr\u00e9dito tribut\u00e1rio e lan\u00e7amento 8\u00a0Suspens\u00e3o, extin\u00e7\u00e3o e exclus\u00e3o IMPOSTOS INCIDENTES SOBRE A ATIVIDADE EMPRESARIAL […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","omw_enable_modal_window":"enable","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1188","post","type-post","status-publish","format-standard","hentry","category-livros","entry"],"_links":{"self":[{"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1188"}],"version-history":[{"count":0,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1188\/revisions"}],"wp:attachment":[{"href":"https:\/\/ssadv.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}