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    Cálculo+S

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    mzcbr
    This document compares two methods of calculating tax substitution on a sale with a merchandise value of 100. Method D/E calculates the tax as 7.99 and the tax index as 0.076095. Method F/E calculates the tax as 12.99 and the tax index as 0.123714. Both methods apply a 5% IPI tax and 40% MVA to the merchandise value times IPI to determine the tax base, but method D/E applies a 17% tax rate while method F/E applies a 12% rate to the tax base.

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    Cálculo+S

    Uploaded by

    mzcbr
    5 views1 page
    This document compares two methods of calculating tax substitution on a sale with a merchandise value of 100. Method D/E calculates the tax as 7.99 and the tax index as 0.076095. Method F/E calculates the tax as 12.99 and the tax index as 0.123714. Both methods apply a 5% IPI tax and 40% MVA to the merchandise value times IPI to determine the tax base, but method D/E applies a 17% tax rate while method F/E applies a 12% rate to the tax base.

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    This document compares two methods of calculating tax substitution on a sale with a merchandise value of 100. Method D/E calculates the tax as 7.99 and the tax index as 0.076095. Method F/E calculates the tax as 12.99 and the tax index as 0.123714. Both methods apply a 5% IPI tax and 40% MVA to the merchandise value times IPI to determine the tax base, but method D/E applies a 17% tax rate while method F/E applies a 12% rate to the tax base.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xls, pdf, or txt
    5 views1 page

    Cálculo+S

    Uploaded by

    mzcbr
    This document compares two methods of calculating tax substitution on a sale with a merchandise value of 100. Method D/E calculates the tax as 7.99 and the tax index as 0.076095. Method F/E calculates the tax as 12.99 and the tax index as 0.123714. Both methods apply a 5% IPI tax and 40% MVA to the merchandise value times IPI to determine the tax base, but method D/E applies a 17% tax rate while method F/E applies a 12% rate to the tax base.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
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    Download as xls, pdf, or txt
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    Cálculo Substituição Tributária

    D/E F/E
    VLR. MERC. 100 VLR. MERC. 100
    % IPI 5 5 % IPI 5 5
    105 105

    MVA 40 42 MVA 40 42

    BASE: VLR. MERC*%IPI*MVA 147 BASE: VLR. MERC*%IPI*MVA 147

    BASE*17% 24.99 BASE*17% 24.99

    VLR. MERC. *17% 17 VLR. MERC. *12% 12

    VLR. ST 7.99 VLR. ST 12.99

    INDICE ST CUSTO 0.076095 7.609524 INDICE ST CUSTO 0.123714 12.37143

    CALCULO MVA -0.4 -40 CALCULO MVA -0.4 -40

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