Cálculo por dentro

221
833

QUESTÃO CERTA: Com relação à apuração do ICMS e do imposto sobre serviços de qualquer natureza (ISSQN), julgue os próximos itens. Uma mercadoria tributada pelo ICMS com alíquota nominal de 18% terá incidência de 21,95%, aproximadamente, de ICMS efetivo.

Divide-se a alíquota do ICMS pelo percentual correspondente ao valor da mercadoria que foi para o estoque em relação ao total da NF.

Total da nota fiscal = 100%

ICMS = 18%

Contabilizado como estoque = 82%

ICMS efetivo = (18 / 82) x 100 = 21,95

O ICMS é um imposto que integra a sua própria base de cálculo (imposto calculado por dentro), ou seja, no preço de compra ou de venda do bem ou do serviço já está embutido o valor do ICMS destacado;

Assim, a sua alíquota efetiva é superior à alíquota nominal.

Supondo que o valor da NF seja R$1000,00 e alíquota do ICMS seja 18%. Nessa transação o valor do ICMS é de R$180.

O valor das mercadorias será de R$820,00 = R$1000 – R$180.

Considerando que o ICMS é um imposto por dentro, a alíquota efetiva será 180/820 = 0,2195

QUESTÃO ERRADA: Aos estados e ao DF é atribuída competência para instituir o imposto sobre operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação (ICMS). Em relação a esse imposto, julgue o item subsequente. O uso do montante devido de ICMS como elemento da base de cálculo do tributo, procedimento denominado de cálculo por dentro, é prática considerada inconstitucional.

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O STF entendeu ser constitucional a forma de cálculo “por dentro” do ICMS (RE 582.461). Isto significa que o ICMS integra a sua própria base de cálculo, inclusive na importação de mercadorias, bens e serviços do exterior, conforme art. 6, par. 1, da RICMS. Assim, se um bem que custa R$ 1000,00 e tem a alíquota do ICMS em 18%, o valor do tributo será R$ 219,50, uma vez que o próprio imposto integrou a base de cálculo.

Art. 155 § 2.º O imposto previsto no inciso II (ICMS) atenderá ao seguinte: 

I – será não-cumulativo, compensando-se o que for devido em cada operação relativa à
circulação de mercadorias ou prestação de serviços com o montante cobrado nas
anteriores pelo mesmo ou outro Estado ou pelo Distrito Federal

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