O Que É Espécie da Receita?

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ESPÉCIE – Vinculada à origem, quantifica com MAIOR DETALHE o FATO GERADOR.

VUNESP (2023):

QUESTÃO CERTA: A codificação das naturezas de receita pública aplica lógica integralmente voltada para a gestão das receitas orçamentárias. Os códigos estão estruturados de forma a proporcionar extração de informações imediatas. Há um código que permite qualificar com maior detalhe o fato gerador das receitas, qual seja: identificação de peculiaridades.

3.2.2.2. Espécie

É o nível de classificação vinculado à Origem que permite qualificar com maior detalhe o fato gerador das receitas.

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 Por exemplo, dentro da Origem Contribuições, identifica-se as espécies “Contribuições Sociais”, “Contribuições Econômicas”, “Contribuições para Entidades Privadas de Serviço Social e de Formação Profissional” e “Contribuição para Custeio de Iluminação Pública”.

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