LEGISLAÇÃO TRIBUTÁRIA: ICMS ESTADO DE SÃO PAULO

Abstract

This article aims to report and point out the costs of the French bread trade. Many taxes are levied in this area and this greatly affects the end product for the population's consumption. We intend to show how much the bread will cost the producer and the consumer who ends up having a higher cost. The rate analyzed is the ICMS, a non-cumulative tax, offsetting the amount owed for each operation that increases the cost of the product and helps in defining the final price. In the state of Sao Paulo this tax is not higher compared to other states as we can analyze when comparing prices. The population is often unaware of the costs and often blames the supplier for the high value of the goods. Most of the time the ICMS comes in the price of the product with percentage corresponds to 18%, but for food the value is a little lower, it is only 7%. It is very important to issue the invoice for this service to be regularized and supervised. An essential product for the population like French bread cannot be left out, as this tax is one of the largest sources of financial resources in all states as well as in the state of São Paulo.